[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge
collateral
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X instant, debit |
Expiry date 2013-01-01 IAS 39 37 a, Effective 2013-01-01 IFRS 9 3.2.23 a
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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.
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This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase | |||
Revaluation surplus [member]
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Member |
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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]
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This concept exists in both taxonomy versions but the reference IAS 1 106 was removed and the all other references were added. This existing concept has been added to this presentation linkbase. | |||
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
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X duration, credit |
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The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement
of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]
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The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11". | |||
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The concept has been removed from the taxonomy and also from this location in this linkbase. |
[110000] General information about financial statements
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Disclosure of general information about financial statements [text block]
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Text block |
IAS 1.51 Disclosure
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The entire disclosure for general information about financial statements.
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Name of reporting entity or other means of identification
|
Text |
IAS 1.51 a Disclosure
|
The name of the reporting entity or other means of identification.
|
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Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
|
Text |
IAS 1.51 a Disclosure
|
The explanation of the change in either the name of the reporting entity or any other means of identification from the end
of the preceding reporting period.
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Change in name of reporting entity or other means of identification from end of preceding reporting period
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True/False |
IAS 1.51 a Disclosure
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Indicates (true false) whether there is change in either the name of the reporting entity or any other means of identification
from the end of the preceding reporting period.
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Description of nature of financial statements
|
Text |
IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
|
The description of the nature of financial statements (for example, whether the financial statements are of an individual
entity or a group of entities).
|
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Nature of financial statements
|
List |
IAS 1.51 b Disclosure, IAS 27.17 a Disclosure, IAS 27.16 a Disclosure
|
Indicates the nature of financial statements (for example, whether the financial statements are of an individual entity or
a group of entities).
|
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Date of end of reporting period
|
Date |
IAS 1.51 c Disclosure
|
The date of the end of the reporting period.
|
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Period covered by financial statements
|
Text |
IAS 1.51 c Disclosure
|
The description of the period covered by the set of financial statements or notes.
|
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Description of presentation currency
|
Text |
IAS 1.51 d Disclosure, IAS 21.53 Disclosure
|
The description of the currency in which the financial statements are presented.
|
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Level of rounding used in financial statements
|
Text |
IAS 1.51 e Disclosure
|
Information about the level of rounding used in the presentation of amounts in the financial statements.
|
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[210000] Statement of financial position, current/non-current
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Statement of financial position [abstract]
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Assets [abstract]
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Non-current assets [abstract]
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Property, plant and equipment including right-of-use assets
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Monetary instant, debit |
|
The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property,
plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]
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Property, plant and equipment
|
Monetary instant, debit |
IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
|
The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others,
or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets
are not included. [Contrast: Property, plant and equipment including right-of-use assets]
|
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Right-of-use assets
|
Monetary instant, debit |
IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure
|
The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition
of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset
has been provided by a lessor to a lessee.
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Investment property
|
Monetary instant, debit |
IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IAS 1.54 b Disclosure
|
The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use
asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods
or services or for administrative purposes; or (b) sale in the ordinary course of business.
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Goodwill
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure
|
|
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Intangible assets other than goodwill
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
|
The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer:
Goodwill]
|
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Investments accounted for using equity method
|
Monetary instant, debit |
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure
|
The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment
is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets
of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other
comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
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Investments in subsidiaries, joint ventures and associates reported in separate financial statements
|
Monetary instant, debit |
IAS 27.10 Disclosure
|
|
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Non-current biological assets
|
Monetary instant, debit |
IAS 1.54 f Disclosure
|
The amount of non-current biological assets. [Refer: Biological assets]
|
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Trade and other non-current receivables
|
Monetary instant, debit |
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
|
The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other
non-current receivables]
|
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Non-current inventories
|
Monetary instant, debit |
IAS 1.54 g Disclosure
|
The amount of non-current inventories. [Refer: Inventories]
|
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Deferred tax assets
|
Monetary instant, debit |
IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure, IAS 1.54 o Disclosure
|
The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward
of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits
[member]; Unused tax losses [member]]
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Current tax assets, non-current
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Monetary instant, debit |
IAS 1.54 n Disclosure
|
The non-current amount of current tax assets. [Refer: Current tax assets]
|
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Other non-current financial assets
|
Monetary instant, debit |
IAS 1.54 d Disclosure
|
The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer:
Other financial assets]
|
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Other non-current non-financial assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note.
[Refer: Financial assets]
|
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Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge
collateral
|
Monetary instant, debit |
IFRS 9.3.2.23 a Disclosure
|
The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which
the transferee has the right by contract or custom to sell or repledge the collateral.
|
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Total non-current assets
|
Monetary instant, debit |
IFRS 12.B12 b (ii) Disclosure, IAS 1.66 Disclosure, IFRS 12.B10 b Example
|
The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
|
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Current assets [abstract]
|
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Current inventories
|
Monetary instant, debit |
IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure
|
The amount of current inventories. [Refer: Inventories]
|
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Trade and other current receivables
|
Monetary instant, debit |
IAS 1.78 b Disclosure, IAS 1.54 h Disclosure
|
The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
|
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Current tax assets, current
|
Monetary instant, debit |
IAS 1.54 n Disclosure
|
The current amount of current tax assets. [Refer: Current tax assets]
|
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Current biological assets
|
Monetary instant, debit |
IAS 1.54 f Disclosure
|
The amount of current biological assets. [Refer: Biological assets]
|
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Other current financial assets
|
Monetary instant, debit |
IAS 1.54 d Disclosure
|
The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer:
Other financial assets; Current financial assets]
|
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Other current non-financial assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer:
Financial assets]
|
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Cash and cash equivalents
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
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Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
|
Monetary instant, debit |
IFRS 9.3.2.23 a Disclosure
|
The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which
the transferee has the right by contract or custom to sell or repledge the collateral.
|
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Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution
to owners
|
Monetary instant, debit |
IAS 1.66 Disclosure
|
The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution
to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups
classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]
|
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Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
|
Monetary instant, debit |
IAS 1.54 j Disclosure
|
The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer:
Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups
classified as held for sale]
|
||
Total current assets
|
Monetary instant, debit |
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
|
The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b)
holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d)
classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to
settle a liability for at least twelve months after the reporting period. [Refer: Assets]
|
||
Total assets
|
Monetary instant, debit |
IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
|
The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right
that has the potential to produce economic benefits.
|
||
Equity and liabilities [abstract]
|
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Equity [abstract]
|
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Issued capital
|
Monetary instant, credit |
IAS 1.78 e Example
|
The nominal value of capital issued.
|
||
Retained earnings
|
Monetary instant, credit |
IAS 1.IG6 Example, IAS 1.78 e Example
|
A component of equity representing the entity's cumulative undistributed earnings or deficit.
|
||
Share premium
|
Monetary instant, credit |
IAS 1.78 e Example
|
The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
|
||
Treasury shares
|
(Monetary) instant, debit |
IAS 1.78 e Example, IAS 32.34 Disclosure
|
An entity’s own equity instruments, held by the entity or other members of the consolidated group.
|
||
Other equity interest
|
Monetary instant, credit |
IAS 1.78 e Example
|
The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same
statement or note.
|
||
Other reserves
|
Monetary instant, credit |
IAS 1.78 e Example
|
A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
|
||
Total equity attributable to owners of parent
|
Monetary instant, credit |
IAS 1.54 r Disclosure
|
The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
|
||
Non-controlling interests
|
Monetary instant, credit |
IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure
|
|
||
Total equity
|
Monetary instant, credit |
IAS 1.78 e Disclosure, IFRS 13.93 e Disclosure, IFRS 1.24 a Disclosure, IAS 1.55 Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure
|
The amount of residual interest in the assets of the entity after deducting all its liabilities.
|
||
Liabilities [abstract]
|
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Non-current liabilities [abstract]
|
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Non-current provisions [abstract]
|
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Non-current provisions for employee benefits
|
Monetary instant, credit |
IAS 1.78 d Disclosure
|
The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
|
||
Other non-current provisions
|
Monetary instant, credit |
IAS 1.78 d Disclosure
|
The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
|
||
Total non-current provisions
|
Monetary instant, credit |
IAS 1.54 l Disclosure
|
The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]
|
||
Trade and other non-current payables
|
Monetary instant, credit |
IAS 1.54 k Disclosure
|
The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade
payables]
|
||
Deferred tax liabilities
|
Monetary instant, credit |
IAS 1.54 o Disclosure, IAS 1.56 Disclosure, IAS 12.81 g (i) Disclosure
|
The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences
[member]]
|
||
Current tax liabilities, non-current
|
Monetary instant, credit |
IAS 1.54 n Disclosure
|
The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
|
||
Other non-current financial liabilities
|
Monetary instant, credit |
IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure
|
The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note.
[Refer: Other financial liabilities]
|
||
Other non-current non-financial liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or
note. [Refer: Other financial liabilities]
|
||
Total non-current liabilities
|
Monetary instant, credit |
IFRS 12.B12 b (iv) Disclosure, IAS 1.69 Disclosure, IFRS 12.B10 b Example
|
The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
|
||
Current liabilities [abstract]
|
|||||
Current provisions [abstract]
|
|||||
Current provisions for employee benefits
|
Monetary instant, credit |
IAS 1.78 d Disclosure
|
The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
|
||
Other current provisions
|
Monetary instant, credit |
IAS 1.78 d Disclosure
|
The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
|
||
Total current provisions
|
Monetary instant, credit |
IAS 1.54 l Disclosure
|
The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]
|
||
Trade and other current payables
|
Monetary instant, credit |
IAS 1.54 k Disclosure
|
The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
|
||
Current tax liabilities, current
|
Monetary instant, credit |
IAS 1.54 n Disclosure
|
The current amount of current tax liabilities. [Refer: Current tax liabilities]
|
||
Other current financial liabilities
|
Monetary instant, credit |
IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure
|
The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer:
Other financial liabilities; Current financial liabilities]
|
||
Other current non-financial liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note.
[Refer: Other financial liabilities]
|
||
Total current liabilities other than liabilities included in disposal groups classified as held for sale
|
Monetary instant, credit |
IAS 1.69 Disclosure
|
The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer:
Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified
as held for sale]
|
||
Liabilities included in disposal groups classified as held for sale
|
Monetary instant, credit |
IFRS 5.38 Disclosure, IAS 1.54 p Disclosure
|
The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified
as held for sale [member]]
|
||
Total current liabilities
|
Monetary instant, credit |
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
|
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily
for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does
not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
|
||
Total liabilities
|
Monetary instant, credit |
IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure
|
The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource
is a right that has the potential to produce economic benefits.
|
||
Total equity and liabilities
|
Monetary instant, credit |
IAS 1.55 Disclosure
|
The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
|
||
[220000] Statement of financial position, order of liquidity
|
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Statement of financial position [abstract]
|
|||||
Assets [abstract]
|
|||||
Property, plant and equipment including right-of-use assets
|
Monetary instant, debit |
|
The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property,
plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]
|
||
Property, plant and equipment
|
Monetary instant, debit |
IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
|
The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others,
or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets
are not included. [Contrast: Property, plant and equipment including right-of-use assets]
|
||
Right-of-use assets
|
Monetary instant, debit |
IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure
|
The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition
of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset
has been provided by a lessor to a lessee.
|
||
Investment property
|
Monetary instant, debit |
IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IAS 1.54 b Disclosure
|
The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use
asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods
or services or for administrative purposes; or (b) sale in the ordinary course of business.
|
||
Goodwill
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure
|
|
||
Intangible assets other than goodwill
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
|
The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer:
Goodwill]
|
||
Other financial assets
|
Monetary instant, debit |
IAS 1.54 d Disclosure
|
The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial
assets]
|
||
Other non-financial assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial
assets]
|
||
Insurance contracts issued that are assets
|
Monetary instant, debit |
IFRS 17.78 a Disclosure, IAS 1.54 da Disclosure
|
The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]
|
||
Reinsurance contracts held that are assets
|
Monetary instant, debit |
IAS 1.54 da Disclosure, IFRS 17.78 c Disclosure
|
The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]
|
||
Investments accounted for using equity method
|
Monetary instant, debit |
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure
|
The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment
is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets
of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other
comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
|
||
Investments in subsidiaries, joint ventures and associates reported in separate financial statements
|
Monetary instant, debit |
IAS 27.10 Disclosure
|
|
||
Biological assets
|
Monetary instant, debit |
IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example
|
The amount of living animals or plants recognised as assets.
|
||
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
|
Monetary instant, debit |
IAS 1.54 j Disclosure
|
The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer:
Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups
classified as held for sale]
|
||
Inventories
|
Monetary instant, debit |
IAS 1.54 g Disclosure
|
The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale;
or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories
encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale,
or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being
produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished
goods; Current merchandise; Current work in progress; Land]
|
||
Current tax assets
|
Monetary instant, debit |
IAS 1.54 n Disclosure
|
The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current
tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
|
||
Deferred tax assets
|
Monetary instant, debit |
IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure, IAS 1.54 o Disclosure
|
The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward
of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits
[member]; Unused tax losses [member]]
|
||
Trade and other receivables
|
Monetary instant, debit |
IAS 1.78 b Disclosure, IAS 1.54 h Disclosure
|
The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
|
||
Cash and cash equivalents
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
||
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
|
Monetary instant, debit |
IFRS 9.3.2.23 a Disclosure
|
The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee
has the right by contract or custom to sell or repledge the collateral.
|
||
Total assets
|
Monetary instant, debit |
IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
|
The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right
that has the potential to produce economic benefits.
|
||
Equity and liabilities [abstract]
|
|||||
Equity [abstract]
|
|||||
Issued capital
|
Monetary instant, credit |
IAS 1.78 e Example
|
The nominal value of capital issued.
|
||
Retained earnings
|
Monetary instant, credit |
IAS 1.IG6 Example, IAS 1.78 e Example
|
A component of equity representing the entity's cumulative undistributed earnings or deficit.
|
||
Share premium
|
Monetary instant, credit |
IAS 1.78 e Example
|
The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
|
||
Treasury shares
|
(Monetary) instant, debit |
IAS 1.78 e Example, IAS 32.34 Disclosure
|
An entity’s own equity instruments, held by the entity or other members of the consolidated group.
|
||
Other equity interest
|
Monetary instant, credit |
IAS 1.78 e Example
|
The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same
statement or note.
|
||
Other reserves
|
Monetary instant, credit |
IAS 1.78 e Example
|
A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
|
||
Total equity attributable to owners of parent
|
Monetary instant, credit |
IAS 1.54 r Disclosure
|
The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
|
||
Non-controlling interests
|
Monetary instant, credit |
IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure
|
|
||
Total equity
|
Monetary instant, credit |
IAS 1.78 e Disclosure, IFRS 13.93 e Disclosure, IFRS 1.24 a Disclosure, IAS 1.55 Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure
|
The amount of residual interest in the assets of the entity after deducting all its liabilities.
|
||
Liabilities [abstract]
|
|||||
Trade and other payables
|
Monetary instant, credit |
IAS 1.54 k Disclosure
|
The amount of trade payables and other payables. [Refer: Trade payables; Other payables]
|
||
Provisions [abstract]
|
|||||
Provisions for employee benefits
|
Monetary instant, credit |
IAS 1.78 d Disclosure
|
The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
|
||
Other provisions
|
Monetary instant, credit |
IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
|
The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
|
||
Total provisions
|
Monetary instant, credit |
IAS 1.54 l Disclosure
|
The amount of liabilities of uncertain timing or amount, including provisions for employee benefits.
|
||
Other financial liabilities
|
Monetary instant, credit |
IAS 1.54 m Disclosure
|
The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial
liabilities]
|
||
Other non-financial liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer:
Other financial liabilities]
|
||
Insurance contracts issued that are liabilities
|
Monetary instant, credit |
IAS 1.54 ma Disclosure, IFRS 17.78 b Disclosure
|
The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]
|
||
Reinsurance contracts held that are liabilities
|
Monetary instant, credit |
IFRS 17.78 d Disclosure, IAS 1.54 ma Disclosure
|
The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]
|
||
Current tax liabilities
|
Monetary instant, credit |
IAS 1.54 n Disclosure
|
The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable
(recoverable) in respect of the taxable profit (tax loss) for a period.
|
||
Deferred tax liabilities
|
Monetary instant, credit |
IAS 1.54 o Disclosure, IAS 1.56 Disclosure, IAS 12.81 g (i) Disclosure
|
The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences
[member]]
|
||
Liabilities included in disposal groups classified as held for sale
|
Monetary instant, credit |
IFRS 5.38 Disclosure, IAS 1.54 p Disclosure
|
The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified
as held for sale [member]]
|
||
Total liabilities
|
Monetary instant, credit |
IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure
|
The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource
is a right that has the potential to produce economic benefits.
|
||
Total equity and liabilities
|
Monetary instant, credit |
IAS 1.55 Disclosure
|
The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
|
||
[310000] Statement of comprehensive income, profit or loss, by function of expense
|
|||||
Profit or loss [abstract]
|
|||||
Profit (loss) [abstract]
|
|||||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Interest revenue calculated using effective interest method
|
Monetary duration, credit |
IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure
|
The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that
is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition
of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]
|
||
Insurance revenue
|
Monetary duration, credit |
IFRS 17.80 a Disclosure, IFRS 17.106 Disclosure, IAS 1.82 a (ii) Disclosure
|
The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision
of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
|
||
Cost of sales
|
(Monetary) duration, debit |
IAS 1.103 Disclosure, IAS 1.99 Disclosure
|
The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but
are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation
and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal
amounts of production costs of inventories.
|
||
Gross profit
|
Monetary duration, credit |
IAS 1.103 Example
|
The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
|
||
Other income
|
Monetary duration, credit |
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
|
The amount of operating income that the entity does not separately disclose in the same statement or note.
|
||
Distribution costs
|
(Monetary) duration, debit |
IAS 1.103 Example, IAS 1.99 Disclosure
|
The amount of costs relating to the distribution of goods and services.
|
||
Administrative expenses
|
(Monetary) duration, debit |
IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure
|
The amount of expenses that the entity classifies as being administrative.
|
||
Other expense
|
(Monetary) duration, debit |
IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosure, IAS 1.103 Example
|
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)
|
Monetary duration, credit |
IAS 1.103 Common practice, IAS 1.102 Common practice
|
The gains (losses) that the entity does not separately disclose in the same statement or note.
|
||
Insurance service expenses from insurance contracts issued
|
(Monetary) duration, debit |
IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure
|
The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments
of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes
that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
|
||
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
|
Monetary duration, credit |
IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure
|
The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer:
Reinsurance contracts held [member]]
|
||
Profit (loss) from operating activities
|
Monetary duration, credit |
IAS 1.85 Common practice, IAS 32.IE33 Example
|
The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
|
||
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
|
Monetary duration, credit |
IFRIC 17.15 Disclosure
|
The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed
when settling the dividends payable. [Refer: Carrying amount [member]]
|
||
Gains (losses) on net monetary position
|
Monetary duration, credit |
IAS 29.9 Disclosure
|
The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items
in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
|
||
Gain (loss) arising from derecognition of financial assets measured at amortised cost
|
Monetary duration, credit |
IAS 1.82 aa Disclosure
|
The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at
amortised cost]
|
||
Finance income
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of income associated with interest and other financing activities of the entity.
|
||
Finance costs
|
(Monetary) duration, debit |
IAS 1.82 b Disclosure
|
The amount of costs associated with financing activities of the entity.
|
||
Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9
|
(Monetary) duration, debit |
IAS 1.82 ba Disclosure
|
The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance
with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.
|
||
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss
|
Monetary duration, credit |
IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure
|
The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer:
Insurance finance income (expenses); Insurance contracts issued [member]]
|
||
Finance income (expenses) from reinsurance contracts held recognised in profit or loss
|
Monetary duration, credit |
IFRS 17.82 Disclosure, IAS 1.82 bc Disclosure
|
The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance
finance income (expenses); Reinsurance contracts held [member]]
|
||
Share of profit (loss) of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure
|
|
||
Other income (expense) from subsidiaries, jointly controlled entities and associates
|
Monetary duration, credit |
IAS 1.85 Common practice
|
|
||
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out
of amortised cost into fair value through profit or loss measurement category
|
Monetary duration, credit |
IAS 1.82 ca Disclosure
|
The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets
reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value
[member]; Financial assets at amortised cost]
|
||
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets
out of fair value through other comprehensive income into fair value through profit or loss measurement category
|
Monetary duration, credit |
IAS 1.82 cb Disclosure
|
The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial
assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category.
[Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through
profit or loss; Other comprehensive income]
|
||
Hedging gains (losses) for hedge of group of items with offsetting risk positions
|
Monetary duration, credit |
IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure
|
The hedging gains (losses) for hedge of group of items with offsetting risk positions.
|
||
Profit (loss) before tax
|
Monetary duration, credit |
IFRS 8.23 Example, IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.28 b Example
|
The profit (loss) before tax expense or income. [Refer: Profit (loss)]
|
||
Tax income (expense)
|
(Monetary) duration, debit |
IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure, IAS 12.79 Disclosure
|
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred
tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
|
||
Profit (loss) from continuing operations
|
Monetary duration, credit |
IFRS 8.28 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure
|
|
||
Profit (loss) from discontinued operations
|
Monetary duration, credit |
IFRS 12.B12 b (vii) Disclosure, IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure
|
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
|
||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Profit (loss), attributable to [abstract]
|
|||||
Profit (loss), attributable to owners of parent
|
Monetary duration, credit |
IAS 1.81B a (ii) Disclosure
|
The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
|
||
Profit (loss), attributable to non-controlling interests
|
Monetary duration, credit |
IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure
|
The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss);
Non-controlling interests]
|
||
Earnings per share [text block]
|
Text block |
IAS 33.66 Disclosure
|
The disclosure of earnings per share.
|
||
Earnings per share [abstract]
|
|||||
Earnings per share [table]
|
Table |
IAS 33.66 Disclosure
|
Schedule disclosing information related to earnings per share.
|
||
Classes of ordinary shares [axis]
|
Axis |
IAS 33.66 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of ordinary shares [domain]
|
Domain [default] |
IAS 33.66 Disclosure
|
This member stands for the standard value for the 'Classes of ordinary shares' axis if no other member is used.
|
||
Ordinary shares [member]
|
Member [default] |
IAS 1.79 a Common practice,
|
|
||
Earnings per share [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Basic earnings per share [abstract]
|
|||||
Basic earnings (loss) per share from continuing operations
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
|
||
Basic earnings (loss) per share from discontinued operations
|
Per share duration |
IAS 33.68 Disclosure, IAS 33.67 Disclosure
|
Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations
[member]]
|
||
Total basic earnings (loss) per share
|
Per share duration |
IAS 33.67 Disclosure, IAS 33.66 Disclosure
|
The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted
average number of ordinary shares outstanding during the period (the denominator).
|
||
Diluted earnings per share [abstract]
|
|||||
Diluted earnings (loss) per share from continuing operations
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
|
||
Diluted earnings (loss) per share from discontinued operations
|
Per share duration |
IAS 33.68 Disclosure, IAS 33.67 Disclosure
|
Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations
[member]]
|
||
Total diluted earnings (loss) per share
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted
average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive
potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
|
||
[320000] Statement of comprehensive income, profit or loss, by nature of expense
|
|||||
Profit or loss [abstract]
|
|||||
Profit (loss) [abstract]
|
|||||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Interest revenue calculated using effective interest method
|
Monetary duration, credit |
IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure
|
The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that
is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition
of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]
|
||
Insurance revenue
|
Monetary duration, credit |
IFRS 17.80 a Disclosure, IFRS 17.106 Disclosure, IAS 1.82 a (ii) Disclosure
|
The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision
of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
|
||
Other income
|
Monetary duration, credit |
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
|
The amount of operating income that the entity does not separately disclose in the same statement or note.
|
||
Increase (decrease) in inventories of finished goods and work in progress
|
(Monetary) duration, debit |
IAS 1.99 Disclosure, IAS 1.102 Example
|
The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods;
Current work in progress]
|
||
Other work performed by entity and capitalised
|
Monetary duration, credit |
IAS 1.85 Common practice, IAS 1.IG6 Example
|
The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately
disclose in the same statement or note.
|
||
Raw materials and consumables used
|
(Monetary) duration, debit |
IAS 1.102 Example, IAS 1.99 Disclosure
|
The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current
raw materials]
|
||
Employee benefits expense
|
(Monetary) duration, debit |
IAS 1.99 Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure
|
The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination
of employment.
|
||
Depreciation and amortisation expense
|
(Monetary) duration, debit |
IFRS 12.B13 d Disclosure, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IAS 1.102 Example, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
|
The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable
amounts of assets over their useful lives.
|
||
Reversal of impairment loss (impairment loss) recognised in profit or loss
|
(Monetary) duration, debit |
IAS 1.99 Disclosure
|
The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised
in profit or loss; Reversal of impairment loss recognised in profit or loss]
|
||
Other expenses
|
(Monetary) duration, debit |
IAS 1.102 Example, IAS 1.99 Disclosure
|
The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the
'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]
|
||
Other gains (losses)
|
Monetary duration, credit |
IAS 1.103 Common practice, IAS 1.102 Common practice
|
The gains (losses) that the entity does not separately disclose in the same statement or note.
|
||
Insurance service expenses from insurance contracts issued
|
(Monetary) duration, debit |
IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure
|
The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments
of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes
that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
|
||
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
|
Monetary duration, credit |
IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure
|
The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer:
Reinsurance contracts held [member]]
|
||
Profit (loss) from operating activities
|
Monetary duration, credit |
IAS 1.85 Common practice, IAS 32.IE33 Example
|
The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
|
||
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
|
Monetary duration, credit |
IFRIC 17.15 Disclosure
|
The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed
when settling the dividends payable. [Refer: Carrying amount [member]]
|
||
Gains (losses) on net monetary position
|
Monetary duration, credit |
IAS 29.9 Disclosure
|
The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items
in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
|
||
Gain (loss) arising from derecognition of financial assets measured at amortised cost
|
Monetary duration, credit |
IAS 1.82 aa Disclosure
|
The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at
amortised cost]
|
||
Finance income
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of income associated with interest and other financing activities of the entity.
|
||
Finance costs
|
(Monetary) duration, debit |
IAS 1.82 b Disclosure
|
The amount of costs associated with financing activities of the entity.
|
||
Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9
|
(Monetary) duration, debit |
IAS 1.82 ba Disclosure
|
The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance
with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.
|
||
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss
|
Monetary duration, credit |
IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure
|
The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer:
Insurance finance income (expenses); Insurance contracts issued [member]]
|
||
Finance income (expenses) from reinsurance contracts held recognised in profit or loss
|
Monetary duration, credit |
IFRS 17.82 Disclosure, IAS 1.82 bc Disclosure
|
The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance
finance income (expenses); Reinsurance contracts held [member]]
|
||
Share of profit (loss) of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure
|
|
||
Other income (expense) from subsidiaries, jointly controlled entities and associates
|
Monetary duration, credit |
IAS 1.85 Common practice
|
|
||
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out
of amortised cost into fair value through profit or loss measurement category
|
Monetary duration, credit |
IAS 1.82 ca Disclosure
|
The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets
reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value
[member]; Financial assets at amortised cost]
|
||
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets
out of fair value through other comprehensive income into fair value through profit or loss measurement category
|
Monetary duration, credit |
IAS 1.82 cb Disclosure
|
The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial
assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category.
[Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through
profit or loss; Other comprehensive income]
|
||
Hedging gains (losses) for hedge of group of items with offsetting risk positions
|
Monetary duration, credit |
IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure
|
The hedging gains (losses) for hedge of group of items with offsetting risk positions.
|
||
Profit (loss) before tax
|
Monetary duration, credit |
IFRS 8.23 Example, IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.28 b Example
|
The profit (loss) before tax expense or income. [Refer: Profit (loss)]
|
||
Tax income (expense)
|
(Monetary) duration, debit |
IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure, IAS 12.79 Disclosure
|
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred
tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
|
||
Profit (loss) from continuing operations
|
Monetary duration, credit |
IFRS 8.28 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure
|
|
||
Profit (loss) from discontinued operations
|
Monetary duration, credit |
IFRS 12.B12 b (vii) Disclosure, IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure
|
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
|
||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Profit (loss), attributable to [abstract]
|
|||||
Profit (loss), attributable to owners of parent
|
Monetary duration, credit |
IAS 1.81B a (ii) Disclosure
|
The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
|
||
Profit (loss), attributable to non-controlling interests
|
Monetary duration, credit |
IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure
|
The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss);
Non-controlling interests]
|
||
Earnings per share [text block]
|
Text block |
IAS 33.66 Disclosure
|
The disclosure of earnings per share.
|
||
Earnings per share [abstract]
|
|||||
Earnings per share [table]
|
Table |
IAS 33.66 Disclosure
|
Schedule disclosing information related to earnings per share.
|
||
Classes of ordinary shares [axis]
|
Axis |
IAS 33.66 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of ordinary shares [domain]
|
Domain [default] |
IAS 33.66 Disclosure
|
This member stands for the standard value for the 'Classes of ordinary shares' axis if no other member is used.
|
||
Ordinary shares [member]
|
Member [default] |
IAS 1.79 a Common practice,
|
|
||
Earnings per share [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Basic earnings per share [abstract]
|
|||||
Basic earnings (loss) per share from continuing operations
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
|
||
Basic earnings (loss) per share from discontinued operations
|
Per share duration |
IAS 33.68 Disclosure, IAS 33.67 Disclosure
|
Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations
[member]]
|
||
Total basic earnings (loss) per share
|
Per share duration |
IAS 33.67 Disclosure, IAS 33.66 Disclosure
|
The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted
average number of ordinary shares outstanding during the period (the denominator).
|
||
Diluted earnings per share [abstract]
|
|||||
Diluted earnings (loss) per share from continuing operations
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
|
||
Diluted earnings (loss) per share from discontinued operations
|
Per share duration |
IAS 33.68 Disclosure, IAS 33.67 Disclosure
|
Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations
[member]]
|
||
Total diluted earnings (loss) per share
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted
average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive
potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
|
||
[410000] Statement of comprehensive income, OCI components presented net of tax
|
|||||
Statement of comprehensive income [abstract]
|
|||||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Other comprehensive income [abstract]
|
|||||
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
|
|||||
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments
in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5
of IFRS 9. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets
and intangible assets
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation
surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation
surplus]
|
||
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure
|
|
||
Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations
|
Monetary duration, credit |
IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements
of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk
of liability
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable
to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial
liabilities]
|
||
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments
in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive
income]
|
||
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from
profit or loss that will not be reclassified to profit or loss
|
Monetary duration, credit |
IFRS 17.90 Disclosure, IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts
issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance
contracts issued [member]]
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified
to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.82A Disclosure
|
Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not
be reclassified to profit or loss, net of tax.
|
||
Total other comprehensive income that will not be reclassified to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.82A Example, IAS 1.IG6 Example
|
The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive
income]
|
||
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
|
|||||
Exchange differences on translation [abstract]
|
|||||
Gains (losses) on exchange differences on translation of foreign operations, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements
of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on exchange differences on translation of foreign operations, net of tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure, IAS 21.48 Disclosure
|
The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations
are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that
were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, exchange differences on translation of foreign operations
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences
when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
|
||
Available-for-sale financial assets [abstract]
|
|||||
Gains (losses) on remeasuring available-for-sale financial assets, net of tax
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax,
before reclassification adjustments. [Refer: Financial assets available-for-sale]
|
||
Reclassification adjustments on available-for-sale financial assets, net of tax
|
(Monetary) duration, debit |
Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments
are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the
current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Other comprehensive income, net of tax, available-for-sale financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial
assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Cash flow hedges [abstract]
|
|||||
Gains (losses) on cash flow hedges, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (i) Disclosure
|
The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments.
[Refer: Cash flow hedges [member]]
|
||
Reclassification adjustments on cash flow hedges, net of tax
|
(Monetary) duration, debit |
IFRS 7.24E a Disclosure, IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure
|
The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts
reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous
periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
|
||
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence
was hedged highly probable forecast transaction, net of tax
|
(Monetary) duration, debit |
Expired 2023-01-01 IFRS 7.23 e Disclosure
|
The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability)
whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]]
|
||
Other comprehensive income, net of tax, cash flow hedges
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer:
Cash flow hedges [member]; Other comprehensive income]
|
||
Hedges of net investment in foreign operations [abstract]
|
|||||
Gains (losses) on hedges of net investments in foreign operations, net of tax
|
Monetary duration, credit |
IFRS 9.6.5.13 a Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (i) Disclosure, IAS 39.102 a Disclosure, IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax,
before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure, IFRS 7.24E a Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 9.6.5.14 Disclosure
|
The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification
adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income
in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, hedges of net investments in foreign operations
|
Monetary duration, credit |
IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments
in foreign operations. [Refer: Other comprehensive income]
|
||
Cost of hedging [abstract]
|
|||||
Change in value of time value of options [abstract]
|
|||||
Gains (losses) on change in value of time value of options, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before
reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on change in value of time value of options, net of tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification
adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income
in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of time value of options
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time
value of options. [Refer: Other comprehensive income]
|
||
Change in value of forward elements of forward contracts [abstract]
|
|||||
Gains (losses) on change in value of forward elements of forward contracts, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net
of tax, before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax.
Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other
comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward
elements of forward contracts. [Refer: Other comprehensive income]
|
||
Change in value of foreign currency basis spreads [abstract]
|
|||||
Gains (losses) on change in value of foreign currency basis spreads, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax,
before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification
adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income
in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of foreign currency basis spreads
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign
currency basis spreads. [Refer: Other comprehensive income]
|
||
Financial assets measured at fair value through other comprehensive income [abstract]
|
|||||
Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive
income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured
at fair value through other comprehensive income; Other comprehensive income]
|
||
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive
income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were
recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value
through other comprehensive income; Other comprehensive income]
|
||
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through
other comprehensive income measurement category, net of tax
|
(Monetary) duration, debit |
IFRS 9.5.6.5 Disclosure
|
The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair
value through other comprehensive income measurement category, net of tax. [Refer: Financial assets]
|
||
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured
at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at
fair value through other comprehensive income; Other comprehensive income]
|
||
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
|
|||||
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure
|
The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and
recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification
adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
|
||
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or
loss, net of tax
|
(Monetary) duration, debit |
IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued,
net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised
in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts
issued [member]]
|
||
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from
profit or loss that will be reclassified to profit or loss
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure, IFRS 17.90 Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income
(expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance
income (expenses); Insurance contracts issued [member]]
|
||
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
|
|||||
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
|
Monetary duration, credit |
IFRS 17.90 Disclosure, IFRS 17.82 Disclosure, IAS 1.91 a Disclosure
|
The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised
in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses);
Reinsurance contracts held [member]]
|
||
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net
of tax
|
(Monetary) duration, debit |
IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax.
Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other
comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts
held [member]]
|
||
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or
loss
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 17.90 Disclosure, IFRS 17.82 Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses)
from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified
to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.82A Disclosure
|
Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be
reclassified to profit or loss, net of tax.
|
||
Total other comprehensive income that will be reclassified to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.IG6 Example, IAS 1.82A Example
|
The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive
income]
|
||
Total other comprehensive income
|
Monetary duration, credit |
IAS 1.106 d (ii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IFRS 12.B12 b (viii) Disclosure
|
The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required
or permitted by IFRSs. [Refer: IFRSs [member]]
|
||
Total comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
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
|
Monetary duration, credit |
IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure
|
The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
|
||
Comprehensive income, attributable to non-controlling interests
|
Monetary duration, credit |
IAS 1.81B b (i) Disclosure, IAS 1.106 a Disclosure
|
The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling
interests]
|
||
[420000] Statement of comprehensive income, OCI components presented before tax
|
|||||
Statement of comprehensive income [abstract]
|
|||||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Other comprehensive income [abstract]
|
|||||
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
|
|||||
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
|
Monetary duration, credit |
IAS 1.7 Disclosure, IFRS 7.20 a (vii) Disclosure, IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments
in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5
of IFRS 9. [Refer: Other comprehensive income, before tax]
|
||
Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets
and intangible assets
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation
surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before
tax; Revaluation surplus]
|
||
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice, IAS 1.7 Disclosure, IAS 1.91 b Disclosure
|
|
||
Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations
|
Monetary duration, credit |
IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements
of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before
tax]
|
||
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk
of liability
|
Monetary duration, credit |
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable
to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]]
|
||
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments
|
Monetary duration, credit |
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments
in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive
income, before tax]
|
||
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from
profit or loss that will not be reclassified to profit or loss
|
Monetary duration, credit |
IAS 1.7 Disclosure, IFRS 17.90 Disclosure, IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts
issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance
contracts issued [member]]
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified
to profit or loss, before tax
|
Monetary duration, credit |
IAS 1.82A Disclosure
|
Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not
be reclassified to profit or loss, before tax.
|
||
Total other comprehensive income that will not be reclassified to profit or loss, before tax
|
Monetary duration, credit |
IAS 1.IG6 Common practice, IAS 1.82A Common practice
|
The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive
income]
|
||
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
|
|||||
Exchange differences on translation [abstract]
|
|||||
Gains (losses) on exchange differences on translation of foreign operations, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure
|
The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements
of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on exchange differences on translation of foreign operations, before tax
|
(Monetary) duration, debit |
IAS 21.48 Disclosure, IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations
are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that
were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, before tax, exchange differences on translation of foreign operations
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences
on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
|
||
Available-for-sale financial assets [abstract]
|
|||||
Gains (losses) on remeasuring available-for-sale financial assets, before tax
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure
|
The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax,
before reclassification adjustments. [Refer: Financial assets available-for-sale]
|
||
Reclassification adjustments on available-for-sale financial assets, before tax
|
(Monetary) duration, debit |
Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
|
The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments
are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the
current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Other comprehensive income, before tax, available-for-sale financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial
assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]
|
||
Cash flow hedges [abstract]
|
|||||
Gains (losses) on cash flow hedges, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure
|
The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments.
[Refer: Cash flow hedges [member]]
|
||
Reclassification adjustments on cash flow hedges, before tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts
reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous
periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
|
||
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence
was hedged highly probable forecast transaction, before tax
|
(Monetary) duration, debit |
Expired 2023-01-01 IFRS 7.23 e Disclosure
|
The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability)
whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]]
|
||
Other comprehensive income, before tax, cash flow hedges
|
Monetary duration, credit |
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer:
Cash flow hedges [member]; Other comprehensive income, before tax]
|
||
Hedges of net investment in foreign operations [abstract]
|
|||||
Gains (losses) on hedges of net investments in foreign operations, before tax
|
Monetary duration, credit |
IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure, IAS 1.91 b Disclosure
|
The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax,
before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on hedges of net investments in foreign operations, before tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure
|
The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification
adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income
in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, before tax, hedges of net investments in foreign operations
|
Monetary duration, credit |
IAS 39.102 a Disclosure, IAS 1.91 b Disclosure, IFRS 9.6.5.13 a Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments
in foreign operations. [Refer: Other comprehensive income, before tax]
|
||
Cost of hedging [abstract]
|
|||||
Change in value of time value of options [abstract]
|
|||||
Gains (losses) on change in value of time value of options, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure
|
The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before
reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on change in value of time value of options, before tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification
adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income
in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, before tax, change in value of time value of options
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time
value of options. [Refer: Other comprehensive income, before tax]
|
||
Change in value of forward elements of forward contracts [abstract]
|
|||||
Gains (losses) on change in value of forward elements of forward contracts, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure
|
The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before
tax, before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on change in value of forward elements of forward contracts, before tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax.
Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other
comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, before tax, change in value of forward elements of forward contracts
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward
elements of forward contracts. [Refer: Other comprehensive income, before tax]
|
||
Change in value of foreign currency basis spreads [abstract]
|
|||||
Gains (losses) on change in value of foreign currency basis spreads, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure
|
The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax,
before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on change in value of foreign currency basis spreads, before tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure
|
The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification
adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income
in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, before tax, change in value of foreign currency basis spreads
|
Monetary duration, credit |
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign
currency basis spreads. [Refer: Other comprehensive income, before tax]
|
||
Financial assets measured at fair value through other comprehensive income [abstract]
|
|||||
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
|
The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive
income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured
at fair value through other comprehensive income; Other comprehensive income]
|
||
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure
|
The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive
income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were
recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value
through other comprehensive income; Other comprehensive income]
|
||
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through
other comprehensive income measurement category, before tax
|
(Monetary) duration, debit |
IFRS 9.5.6.5 Disclosure
|
The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair
value through other comprehensive income measurement category, before tax. [Refer: Financial assets]
|
||
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured
at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at
fair value through other comprehensive income; Other comprehensive income]
|
||
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
|
|||||
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss, before tax
|
Monetary duration, credit |
IFRS 17.90 Disclosure, IFRS 17.80 b Disclosure, IAS 1.91 b Disclosure
|
The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and
recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification
adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
|
||
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or
loss, before tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure, IFRS 17.B135 a Disclosure, IFRS 17.91 a Disclosure
|
The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued,
before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised
in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts
issued [member]]
|
||
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from
profit or loss that will be reclassified to profit or loss
|
Monetary duration, credit |
IFRS 17.90 Disclosure, IAS 1.91 b Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income
(expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance
income (expenses); Insurance contracts issued [member]]
|
||
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
|
|||||
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
|
Monetary duration, credit |
IFRS 17.90 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure
|
The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised
in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses);
Reinsurance contracts held [member]]
|
||
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before
tax
|
(Monetary) duration, debit |
IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure, IFRS 17.82 Disclosure
|
The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax.
Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other
comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts
held [member]]
|
||
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or
loss
|
Monetary duration, credit |
IFRS 17.90 Disclosure, IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses)
from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified
to profit or loss, before tax
|
Monetary duration, credit |
IAS 1.82A Disclosure
|
Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be
reclassified to profit or loss, before tax.
|
||
Total other comprehensive income that will be reclassified to profit or loss, before tax
|
Monetary duration, credit |
IAS 1.IG6 Common practice, IAS 1.82A Common practice
|
The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive
income]
|
||
Total other comprehensive income, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
|
||
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
|
|||||
Income tax relating to investments in equity instruments included in other comprehensive income
|
(Monetary) duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity
instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS
9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
|
||
Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible
assets included in other comprehensive income
|
(Monetary) duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation
surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive
income]
|
||
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
|
(Monetary) duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
|
||
Income tax relating to exchange differences on translation other than translation of foreign operations included in other
comprehensive income
|
(Monetary) duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences
on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.
[Refer: Other comprehensive income; Reserve of exchange differences on translation]
|
||
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included
in other comprehensive income
|
(Monetary) duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value
of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other
comprehensive income]
|
||
Income tax relating to hedges of investments in equity instruments included in other comprehensive income
|
(Monetary) duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments
in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive
income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]
|
||
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive
income that will not be reclassified to profit or loss
|
(Monetary) duration, debit |
IAS 1.90 Disclosure, IFRS 17.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income
(expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
|
(Monetary) duration, debit |
IAS 1.91 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit
or loss. [Refer: Income tax relating to components of other comprehensive income]
|
||
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
that will not be reclassified to profit or loss
|
(Monetary) duration, debit |
IAS 1.91 Disclosure
|
The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted
for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of
associates and joint ventures accounted for using equity method, before tax]
|
||
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
|
|||||
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income
|
(Monetary) duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences
on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange
differences on translation]
|
||
Income tax relating to available-for-sale financial assets included in other comprehensive income
|
(Monetary) duration, debit |
Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial
assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Income tax relating to cash flow hedges included in other comprehensive income
|
(Monetary) duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer:
Cash flow hedges [member]; Other comprehensive income]
|
||
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income
|
(Monetary) duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments
in foreign operations. [Refer: Other comprehensive income]
|
||
Income tax relating to change in value of time value of options included in other comprehensive income
|
(Monetary) duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time
value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]
|
||
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income
|
(Monetary) duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward
elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive
income]
|
||
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income
|
(Monetary) duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign
currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]
|
||
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive
income
|
(Monetary) duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured
at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at
fair value through other comprehensive income; Other comprehensive income]
|
||
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive
income that will be reclassified to profit or loss
|
(Monetary) duration, debit |
IAS 12.81 ab Disclosure, IFRS 17.90 Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income
(expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance
income (expenses); Insurance contracts issued [member]]
|
||
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
|
(Monetary) duration, debit |
IFRS 17.90 Disclosure, IFRS 17.82 Disclosure, IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses)
from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss
|
(Monetary) duration, debit |
IAS 1.91 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit
or loss. [Refer: Income tax relating to components of other comprehensive income]
|
||
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
that will be reclassified to profit or loss
|
(Monetary) duration, debit |
IAS 1.91 Disclosure
|
The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted
for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates
and joint ventures accounted for using equity method, before tax]
|
||
Total other comprehensive income
|
Monetary duration, credit |
IAS 1.106 d (ii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IFRS 12.B12 b (viii) Disclosure
|
The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required
or permitted by IFRSs. [Refer: IFRSs [member]]
|
||
Total comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
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
|
Monetary duration, credit |
IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure
|
The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
|
||
Comprehensive income, attributable to non-controlling interests
|
Monetary duration, credit |
IAS 1.81B b (i) Disclosure, IAS 1.106 a Disclosure
|
The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling
interests]
|
||
[510000] Statement of cash flows, direct method
|
|||||
Statement of cash flows [abstract]
|
|||||
Cash flows from (used in) operating activities [abstract]
|
|||||
Classes of cash receipts from operating activities [abstract]
|
|||||
Receipts from sales of goods and rendering of services
|
Monetary duration, debit |
IAS 7.14 a Example
|
The cash inflow from sales of goods and rendering of services.
|
||
Receipts from royalties, fees, commissions and other revenue
|
Monetary duration, debit |
IAS 7.14 b Example
|
The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
|
||
Receipts from contracts held for dealing or trading purposes
|
Monetary duration, debit |
IAS 7.14 g Example
|
The cash inflow from contracts held for dealing or trading purposes.
|
||
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale
|
Monetary duration, debit |
IAS 7.14 Example
|
The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held
for sale.
|
||
Recoveries on loans previously written off
|
Monetary duration, debit |
IAS 7 - B Statement of cash flows for a financial institution Example
|
The cash inflow from the recoveries on loans that were previously written off.
|
||
Other cash receipts from operating activities
|
Monetary duration, debit |
IAS 7.14 Example
|
The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
|
||
Classes of cash payments from operating activities [abstract]
|
|||||
Payments to suppliers for goods and services
|
(Monetary) duration, credit |
IAS 7.14 c Example
|
The cash outflow to suppliers for goods and services.
|
||
Payments relating to royalties, fees and commissions
|
(Monetary) duration, credit |
IAS 7.14 Common practice
|
The cash outflow from royalties, fees and commissions.
|
||
Payments from contracts held for dealing or trading purpose
|
(Monetary) duration, credit |
IAS 7.14 g Example
|
The cash outflow for contracts held for dealing or trading purposes.
|
||
Payments to and on behalf of employees
|
(Monetary) duration, credit |
IAS 7.14 d Example
|
The cash outflow to, and on behalf of, employees.
|
||
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale
|
(Monetary) duration, credit |
IAS 7.14 Example
|
The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.
|
||
Other cash payments from operating activities
|
(Monetary) duration, credit |
IAS 7.14 Example
|
The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
|
||
Net cash flows from (used in) operations
|
Monetary duration |
IAS 7.20 Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
|
The cash from (used in) the entity's operations.
|
||
Dividends paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for dividends paid by the entity, classified as operating activities.
|
||
Dividends received
|
Monetary duration, debit |
IAS 7.31 Disclosure
|
The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
|
||
Interest paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for interest paid, classified as operating activities.
|
||
Interest paid on deposit liabilities, classified as operating activities
|
Monetary duration, credit |
IAS 7.31 Common practice
|
The cash outflow for interest paid on deposit liabilities, classified as operating activities.
|
||
Interest received
|
Monetary duration, debit |
IAS 7.31 Disclosure
|
The cash inflow from interest received, classified as operating activities.
|
||
Interest received from loans and advances, classified as operating activities
|
Monetary duration, debit |
IAS 7.31 Common practice
|
The cash inflow from interest received from loans and advances, classified as operating activities.
|
||
Interest received from debt instruments held, classified as operating activities
|
Monetary duration, debit |
IAS 7.31 Common practice
|
The cash inflow from interest received from debt instruments held, classified as operating activities.
|
||
Income taxes refund (paid)
|
(Monetary) duration, credit |
IAS 7.35 Disclosure, IAS 7.14 f Example
|
The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
|
||
Other inflows (outflows) of cash
|
Monetary duration, debit |
IAS 7.14 Disclosure
|
Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement
or note.
|
||
Net cash flows from (used in) operating activities
|
Monetary duration |
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
|
|
||
Cash flows from (used in) investing activities [abstract]
|
|||||
Cash flows from losing control of subsidiaries or other businesses
|
Monetary duration, debit |
IAS 7.39 Disclosure
|
|
||
Cash flows used in obtaining control of subsidiaries or other businesses
|
(Monetary) duration, credit |
IAS 7.39 Disclosure
|
|
||
Other cash receipts from sales of equity or debt instruments of other entities
|
Monetary duration, debit |
IAS 7.16 d Example
|
The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered
to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
|
||
Other cash payments to acquire equity or debt instruments of other entities
|
(Monetary) duration, credit |
IAS 7.16 c Example
|
The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered
to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
|
||
Other cash receipts from sales of interests in joint ventures
|
Monetary duration, debit |
IAS 7.16 d Example
|
|
||
Other cash payments to acquire interests in joint ventures
|
(Monetary) duration, credit |
IAS 7.16 c Example
|
|
||
Proceeds from sales of property, plant and equipment
|
Monetary duration, debit |
IAS 7.16 b Example
|
The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and
equipment]
|
||
Purchase of property, plant and equipment
|
(Monetary) duration, credit |
IAS 7.16 a Example
|
The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property,
plant and equipment]
|
||
Proceeds from sales of intangible assets
|
Monetary duration, debit |
IAS 7.16 b Example
|
The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than
goodwill]
|
||
Purchase of intangible assets
|
(Monetary) duration, credit |
IAS 7.16 a Example
|
The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other
than goodwill]
|
||
Proceeds from sales of other long-term assets
|
Monetary duration, debit |
IAS 7.16 b Example
|
The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note,
classified as investing activities. [Refer: Assets]
|
||
Purchase of other long-term assets
|
(Monetary) duration, credit |
IAS 7.16 a Example
|
The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement
or note, classified as investing activities. [Refer: Assets]
|
||
Proceeds from government grants
|
Monetary duration, debit |
IAS 20.28 Common practice
|
The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
|
||
Cash advances and loans made to other parties
|
(Monetary) duration, credit |
IAS 7.16 e Example
|
The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution),
classified as investing activities.
|
||
Cash receipts from repayment of advances and loans made to other parties
|
Monetary duration, debit |
IAS 7.16 f Example
|
The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial
institution), classified as investing activities.
|
||
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
|
(Monetary) duration, credit |
IAS 7.16 g Example
|
The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are
held for dealing or trading purposes or the payments are classified as financing activities.
|
||
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
|
Monetary duration, debit |
IAS 7.16 h Example
|
The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are
held for dealing or trading purposes or the receipts are classified as financing activities.
|
||
Dividends received
|
Monetary duration, debit |
IAS 7.31 Disclosure
|
The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
|
||
Interest paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for interest paid, classified as investing activities.
|
||
Interest received
|
Monetary duration, debit |
IAS 7.31 Disclosure
|
The cash inflow from interest received, classified as investing activities.
|
||
Income taxes refund (paid)
|
(Monetary) duration, credit |
IAS 7.35 Disclosure, IAS 7.14 f Example
|
The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
|
||
Other inflows (outflows) of cash
|
Monetary duration, debit |
IAS 7.21 Disclosure
|
Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement
or note.
|
||
Net cash flows from (used in) investing activities
|
Monetary duration, debit |
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
|
|
||
Cash flows from (used in) financing activities [abstract]
|
|||||
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
|
Monetary duration, debit |
IAS 7.42B Disclosure, IAS 7.42A Disclosure
|
|
||
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
|
(Monetary) duration, credit |
IAS 7.42B Disclosure, IAS 7.42A Disclosure
|
|
||
Proceeds from issuing shares
|
Monetary duration, debit |
IAS 7.17 a Example
|
The cash inflow from issuing shares.
|
||
Proceeds from issuing other equity instruments
|
Monetary duration, debit |
IAS 7.17 a Example
|
The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
|
||
Payments to acquire or redeem entity's shares
|
(Monetary) duration, credit |
IAS 7.17 b Example
|
The cash outflow to acquire or redeem entity's shares.
|
||
Payments of other equity instruments
|
(Monetary) duration, credit |
IAS 7.17 Common practice
|
The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or
note.
|
||
Proceeds from borrowings
|
Monetary duration, debit |
IAS 7.17 c Example
|
The cash inflow from borrowings obtained. [Refer: Borrowings]
|
||
Repayments of borrowings
|
(Monetary) duration, credit |
IAS 7.17 d Example
|
The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
|
||
Payments of lease liabilities
|
(Monetary) duration, credit |
IAS 7.17 e Example
|
The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
|
||
Proceeds from government grants
|
Monetary duration, debit |
IAS 20.28 Common practice
|
The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
|
||
Dividends paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for dividends paid by the entity, classified as financing activities.
|
||
Interest paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for interest paid, classified as financing activities.
|
||
Income taxes refund (paid)
|
(Monetary) duration, credit |
IAS 7.14 f Example, IAS 7.35 Disclosure
|
The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
|
||
Other inflows (outflows) of cash
|
Monetary duration, debit |
IAS 7.21 Disclosure
|
Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement
or note.
|
||
Net cash flows from (used in) financing activities
|
Monetary duration, debit |
IAS 7.50 d Disclosure, IAS 7.10 Disclosure
|
|
||
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
|
Monetary duration, debit |
IAS 7.45 Disclosure
|
The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents
held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
|
||
Effect of exchange rate changes on cash and cash equivalents [abstract]
|
|||||
Effect of exchange rate changes on cash and cash equivalents
|
Monetary duration, debit |
IAS 7.25 Disclosure, IAS 7.28 Disclosure
|
The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash
equivalents]
|
||
Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes
|
Monetary duration, debit |
IAS 7.45 Disclosure
|
The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents
held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
|
||
Cash and cash equivalents at beginning of period
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
||
Cash and cash equivalents at end of period
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
||
[520000] Statement of cash flows, indirect method
|
|||||
Statement of cash flows [abstract]
|
|||||
Cash flows from (used in) operating activities [abstract]
|
|||||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Adjustments to reconcile profit (loss) [abstract]
|
|||||
Adjustments for income tax expense
|
Monetary duration, debit |
IAS 7.35 Disclosure
|
Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Profit (loss)]
|
||
Adjustments for finance costs
|
Monetary duration, debit |
IAS 7.20 c Common practice
|
Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance
costs; Profit (loss)]
|
||
Adjustments for decrease (increase) in inventories
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities.
[Refer: Inventories; Profit (loss)]
|
||
Adjustments for decrease (increase) in trade accounts receivable
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Profit (loss)]
|
||
Adjustments for decrease (increase) in other operating receivables
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Profit (loss)]
|
||
Adjustments for increase (decrease) in trade accounts payable
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Profit (loss)]
|
||
Adjustments for increase (decrease) in other operating payables
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Profit (loss)]
|
||
Adjustments for depreciation and amortisation expense
|
Monetary duration, debit |
IAS 7.20 b Common practice
|
Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
|
||
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
|
Monetary duration, debit |
IAS 7.20 b Common practice
|
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net
cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit
or loss]
|
||
Adjustments for provisions
|
Monetary duration, debit |
IAS 7.20 b Common practice
|
Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions;
Profit (loss)]
|
||
Adjustments for unrealised foreign exchange losses (gains)
|
Monetary duration, debit |
IAS 7.20 b Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
|
Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Profit (loss)]
|
||
Adjustments for share-based payments
|
Monetary duration, debit |
IAS 7.20 b Common practice
|
Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Profit (loss)]
|
||
Adjustments for fair value losses (gains)
|
Monetary duration, debit |
IAS 7.20 b Common practice
|
Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities.
[Refer: Profit (loss)]
|
||
Adjustments for undistributed profits of associates
|
(Monetary) duration, credit |
IAS 7.20 b Common practice
|
|
||
Other adjustments for non-cash items
|
Monetary duration, debit |
IAS 7.20 b Common practice
|
Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity
does not separately disclose in the same statement or note. [Refer: Profit (loss)]
|
||
Adjustments for losses (gains) on disposal of non-current assets
|
Monetary duration, debit |
IAS 7.14 Common practice
|
Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Non-current assets; Profit (loss)]
|
||
Other adjustments for which cash effects are investing or financing cash flow
|
Monetary duration, debit |
IAS 7.20 c Common practice
|
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing
or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
|
||
Other adjustments to reconcile profit (loss)
|
Monetary duration, debit |
IAS 7.20 Disclosure
|
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately
disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
|
||
Total adjustments to reconcile profit (loss)
|
Monetary duration, debit |
IAS 7.20 Disclosure
|
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
|
||
Net cash flows from (used in) operations
|
Monetary duration |
IAS 7.20 Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
|
The cash from (used in) the entity's operations.
|
||
Dividends paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for dividends paid by the entity, classified as operating activities.
|
||
Dividends received
|
Monetary duration, debit |
IAS 7.31 Disclosure
|
The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
|
||
Interest paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for interest paid, classified as operating activities.
|
||
Interest received
|
Monetary duration, debit |
IAS 7.31 Disclosure
|
The cash inflow from interest received, classified as operating activities.
|
||
Income taxes refund (paid)
|
(Monetary) duration, credit |
IAS 7.35 Disclosure, IAS 7.14 f Example
|
The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
|
||
Other inflows (outflows) of cash
|
Monetary duration, debit |
IAS 7.14 Disclosure
|
Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement
or note.
|
||
Net cash flows from (used in) operating activities
|
Monetary duration |
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
|
|
||
Cash flows from (used in) investing activities [abstract]
|
|||||
Cash flows from losing control of subsidiaries or other businesses
|
Monetary duration, debit |
IAS 7.39 Disclosure
|
|
||
Cash flows used in obtaining control of subsidiaries or other businesses
|
(Monetary) duration, credit |
IAS 7.39 Disclosure
|
|
||
Other cash receipts from sales of equity or debt instruments of other entities
|
Monetary duration, debit |
IAS 7.16 d Example
|
The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered
to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
|
||
Other cash payments to acquire equity or debt instruments of other entities
|
(Monetary) duration, credit |
IAS 7.16 c Example
|
The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered
to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
|
||
Other cash receipts from sales of interests in joint ventures
|
Monetary duration, debit |
IAS 7.16 d Example
|
|
||
Other cash payments to acquire interests in joint ventures
|
(Monetary) duration, credit |
IAS 7.16 c Example
|
|
||
Proceeds from sales of property, plant and equipment
|
Monetary duration, debit |
IAS 7.16 b Example
|
The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and
equipment]
|
||
Purchase of property, plant and equipment
|
(Monetary) duration, credit |
IAS 7.16 a Example
|
The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property,
plant and equipment]
|
||
Proceeds from sales of intangible assets
|
Monetary duration, debit |
IAS 7.16 b Example
|
The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than
goodwill]
|
||
Purchase of intangible assets
|
(Monetary) duration, credit |
IAS 7.16 a Example
|
The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other
than goodwill]
|
||
Proceeds from sales of other long-term assets
|
Monetary duration, debit |
IAS 7.16 b Example
|
The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note,
classified as investing activities. [Refer: Assets]
|
||
Purchase of other long-term assets
|
(Monetary) duration, credit |
IAS 7.16 a Example
|
The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement
or note, classified as investing activities. [Refer: Assets]
|
||
Proceeds from government grants
|
Monetary duration, debit |
IAS 20.28 Common practice
|
The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
|
||
Cash advances and loans made to other parties
|
(Monetary) duration, credit |
IAS 7.16 e Example
|
The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution),
classified as investing activities.
|
||
Cash receipts from repayment of advances and loans made to other parties
|
Monetary duration, debit |
IAS 7.16 f Example
|
The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial
institution), classified as investing activities.
|
||
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
|
(Monetary) duration, credit |
IAS 7.16 g Example
|
The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are
held for dealing or trading purposes or the payments are classified as financing activities.
|
||
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
|
Monetary duration, debit |
IAS 7.16 h Example
|
The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are
held for dealing or trading purposes or the receipts are classified as financing activities.
|
||
Dividends received
|
Monetary duration, debit |
IAS 7.31 Disclosure
|
The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
|
||
Interest paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for interest paid, classified as investing activities.
|
||
Interest received
|
Monetary duration, debit |
IAS 7.31 Disclosure
|
The cash inflow from interest received, classified as investing activities.
|
||
Income taxes refund (paid)
|
(Monetary) duration, credit |
IAS 7.35 Disclosure, IAS 7.14 f Example
|
The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
|
||
Other inflows (outflows) of cash
|
Monetary duration, debit |
IAS 7.21 Disclosure
|
Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement
or note.
|
||
Net cash flows from (used in) investing activities
|
Monetary duration, debit |
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
|
|
||
Cash flows from (used in) financing activities [abstract]
|
|||||
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
|
Monetary duration, debit |
IAS 7.42B Disclosure, IAS 7.42A Disclosure
|
|
||
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
|
(Monetary) duration, credit |
IAS 7.42B Disclosure, IAS 7.42A Disclosure
|
|
||
Proceeds from issuing shares
|
Monetary duration, debit |
IAS 7.17 a Example
|
The cash inflow from issuing shares.
|
||
Proceeds from issuing other equity instruments
|
Monetary duration, debit |
IAS 7.17 a Example
|
The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
|
||
Payments to acquire or redeem entity's shares
|
(Monetary) duration, credit |
IAS 7.17 b Example
|
The cash outflow to acquire or redeem entity's shares.
|
||
Payments of other equity instruments
|
(Monetary) duration, credit |
IAS 7.17 Common practice
|
The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or
note.
|
||
Proceeds from borrowings
|
Monetary duration, debit |
IAS 7.17 c Example
|
The cash inflow from borrowings obtained. [Refer: Borrowings]
|
||
Repayments of borrowings
|
(Monetary) duration, credit |
IAS 7.17 d Example
|
The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
|
||
Payments of lease liabilities
|
(Monetary) duration, credit |
IAS 7.17 e Example
|
The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
|
||
Proceeds from government grants
|
Monetary duration, debit |
IAS 20.28 Common practice
|
The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
|
||
Dividends paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for dividends paid by the entity, classified as financing activities.
|
||
Interest paid
|
(Monetary) duration, credit |
IAS 7.31 Disclosure
|
The cash outflow for interest paid, classified as financing activities.
|
||
Income taxes refund (paid)
|
(Monetary) duration, credit |
IAS 7.14 f Example, IAS 7.35 Disclosure
|
The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
|
||
Other inflows (outflows) of cash
|
Monetary duration, debit |
IAS 7.21 Disclosure
|
Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement
or note.
|
||
Net cash flows from (used in) financing activities
|
Monetary duration, debit |
IAS 7.50 d Disclosure, IAS 7.10 Disclosure
|
|
||
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
|
Monetary duration, debit |
IAS 7.45 Disclosure
|
The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents
held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
|
||
Effect of exchange rate changes on cash and cash equivalents [abstract]
|
|||||
Effect of exchange rate changes on cash and cash equivalents
|
Monetary duration, debit |
IAS 7.25 Disclosure, IAS 7.28 Disclosure
|
The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash
equivalents]
|
||
Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes
|
Monetary duration, debit |
IAS 7.45 Disclosure
|
The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents
held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
|
||
Cash and cash equivalents at beginning of period
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
||
Cash and cash equivalents at end of period
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
||
[610000] Statement of changes in equity
|
|||||
Statement of changes in equity [abstract]
|
|||||
Statement of changes in equity [table]
|
Table |
IAS 1.106 Disclosure
|
Schedule disclosing information related to changes in equity.
|
||
Components of equity [axis]
|
Axis |
IAS 1.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Components of equity [domain]
|
Domain [default] |
IAS 1.106 Disclosure
|
This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents
the standard value for the 'Components of equity' axis if no other member is used.
|
||
Equity attributable to owners of parent [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity attributable to the owners of the parent.
|
||
Issued capital [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for a component of equity representing issued capital.
|
||
Share premium [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
|
||
Treasury shares [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
|
||
Other equity interest [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity interest of an entity without share capital that the entity does not separately disclose in
the same statement or note.
|
||
Other reserves [member]
|
Member |
IAS 1.106 Disclosure,
|
|
||
Accumulated other comprehensive income [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
|
||
Revaluation surplus [member]
|
Member |
IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure
|
This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised
in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of exchange differences on translation [member]
|
Member |
IAS 1.108 Example, IAS 21.52 b Disclosure
|
This member stands for a component of equity representing accumulated exchange differences on the translation of financial
statements recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of cash flow hedges [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.11 Disclosure
|
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that
is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
|
||
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge
investments in equity instruments that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in value of time value of options [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.15 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of the time value of options
when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the
changes in the intrinsic value.
|
||
Reserve of change in value of forward elements of forward contracts [member]
|
Member |
IFRS 9.6.5.16 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward
contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument
only the changes in the spot element.
|
||
Reserve of change in value of foreign currency basis spreads [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads
of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
|
||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at
fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive
income; Other comprehensive income]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not
be reclassified to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts
held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
Member |
Expired 2023-01-01 IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial
assets. [Refer: Financial assets available-for-sale]
|
||
Reserve of remeasurements of defined benefit plans [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive
income, net of tax, gains (losses) on remeasurements of defined benefit plans]
|
||
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
Member |
IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure
|
This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and
accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal
groups classified as held for sale; Other comprehensive income]
|
||
Reserve of gains and losses from investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments
that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable
to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
|
||
Reserve of share-based payments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from share-based payments.
|
||
Retained earnings [member]
|
Member |
IAS 1.106 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
|
||
Non-controlling interests [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
|
||
|
|
|
|||
Equity attributable to owners of parent [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity attributable to the owners of the parent.
|
||
Issued capital [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for a component of equity representing issued capital.
|
||
Other equity interest [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity interest of an entity without share capital that the entity does not separately disclose in
the same statement or note.
|
||
Treasury shares [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
|
||
Retained earnings [member]
|
Member |
IAS 1.106 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
|
||
Other reserves [member]
|
Member |
IAS 1.106 Disclosure,
|
|
||
Accumulated other comprehensive income [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of change in value of foreign currency basis spreads [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads
of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
|
||
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
Member |
Expired 2023-01-01 IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial
assets. [Refer: Financial assets available-for-sale]
|
||
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge
investments in equity instruments that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not
be reclassified to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Revaluation surplus [member]
|
Member |
IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure
|
This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised
in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of cash flow hedges [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.11 Disclosure
|
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that
is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
|
||
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable
to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
|
||
Reserve of exchange differences on translation [member]
|
Member |
IAS 1.108 Example, IAS 21.52 b Disclosure
|
This member stands for a component of equity representing accumulated exchange differences on the translation of financial
statements recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of change in value of forward elements of forward contracts [member]
|
Member |
IFRS 9.6.5.16 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward
contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument
only the changes in the spot element.
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
Member |
IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure
|
This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and
accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal
groups classified as held for sale; Other comprehensive income]
|
||
Reserve of remeasurements of defined benefit plans [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive
income, net of tax, gains (losses) on remeasurements of defined benefit plans]
|
||
Reserve of gains and losses from investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments
that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at
fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive
income; Other comprehensive income]
|
||
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts
held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Reserve of change in value of time value of options [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.15 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of the time value of options
when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the
changes in the intrinsic value.
|
||
Reserve of share-based payments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from share-based payments.
|
||
Share premium [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
|
||
Non-controlling interests [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
|
||
Classes of share capital [axis]
|
Axis |
IAS 1.79 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of share capital [domain]
|
Domain [default] |
IAS 1.79 a Disclosure
|
This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital'
axis if no other member is used.
|
||
Ordinary shares [member]
|
Member |
IAS 1.79 a Common practice,
|
|
||
Preference shares [member]
|
Member |
IAS 1.79 a Common practice
|
This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments
in terms of claim. [Refer: Ordinary shares [member]]
|
||
|
|
|
|||
Preference shares [member]
|
Member |
IAS 1.79 a Common practice
|
This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments
in terms of claim. [Refer: Ordinary shares [member]]
|
||
Ordinary shares [member]
|
Member |
IAS 1.79 a Common practice,
|
|
||
Retrospective application and retrospective restatement [axis]
|
Axis |
IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Currently stated [member]
|
Member [default] |
IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.20 d Common practice, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure
|
This member stands for the information currently stated in the financial statements. It also represents the standard value
for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other
member is used.
|
||
Previously stated [member]
|
Member |
IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure
|
This member stands for the information previously stated in the financial statements (ie before retrospective application
or retrospective restatement).
|
||
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
|
Member |
IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure
|
This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
|
||
Increase (decrease) due to changes in accounting policy [member]
|
Member |
IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure
|
This member stands for the financial effect of changes in accounting policy.
|
||
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
|
Member |
IAS 8.28 g Disclosure, IAS 8.28 f (i) Disclosure
|
This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]
|
||
Increase (decrease) due to voluntary changes in accounting policy [member]
|
Member |
IAS 8.29 d Disclosure, IAS 8.29 c (i) Disclosure
|
This member stands for the financial effect of voluntary changes in accounting policy.
|
||
Increase (decrease) due to corrections of prior period errors [member]
|
Member |
IAS 8.49 c Disclosure, IAS 8.49 b (i) Disclosure
|
This member stands for the financial effect of corrections of prior period errors.
|
||
Cumulative effect at date of initial application [axis]
|
Axis |
IAS 1.106 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Opening balance before adjustment, cumulative effect at date of initial application [member]
|
Member [default] |
IAS 1.106 Common practice
|
This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date
of initial application of a new or amended IFRS Standard. It also represents the standard value for the ‘Cumulative effect
at date of initial application’ axis if no other member is used.
|
||
Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application
[member]
|
Member |
IAS 1.106 Common practice
|
This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial
statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]
|
||
Opening balance after adjustment, cumulative effect at date of initial application [member]
|
Member |
IAS 1.106 Common practice
|
This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of
initial application of a new or amended IFRS Standard.
|
||
Initially applied IFRSs [axis]
|
Axis |
IAS 8.28 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Initially applied IFRSs [domain]
|
Domain [default] |
IAS 8.28 Disclosure
|
This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the
'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
|
||
IFRS 15 [member]
|
Member |
IFRS 15.C8 a Disclosure
|
This member stands for IFRS 15 Revenue with Contracts with Customers.
|
||
IFRS 17 [member]
|
Member |
Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice
|
This member stands for IFRS 17 Insurance Contracts.
|
||
IFRS 9 [member]
|
Member |
IFRS 9.7.2.33 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.7 Common practice, IFRS 17.C28D Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.12 Common practice
|
This member stands for IFRS 9 Financial Instruments.
|
||
|
|
|
|||
IFRS 15 [member]
|
Member |
IFRS 15.C8 a Disclosure
|
This member stands for IFRS 15 Revenue with Contracts with Customers.
|
||
IFRS 9 [member]
|
Member |
IFRS 9.7.2.33 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.7 Common practice, IFRS 17.C28D Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.12 Common practice
|
This member stands for IFRS 9 Financial Instruments.
|
||
IFRS 17 [member]
|
Member |
Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice
|
This member stands for IFRS 17 Insurance Contracts.
|
||
Statement of changes in equity [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Equity at beginning of period
|
Monetary instant, credit |
IAS 1.78 e Disclosure, IFRS 13.93 e Disclosure, IFRS 1.24 a Disclosure, IAS 1.55 Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure
|
The amount of residual interest in the assets of the entity after deducting all its liabilities.
|
||
Changes in equity [abstract]
|
|||||
Comprehensive income [abstract]
|
|||||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Other comprehensive income
|
Monetary duration, credit |
IAS 1.106 d (ii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IFRS 12.B12 b (viii) Disclosure
|
The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required
or permitted by IFRSs. [Refer: IFRSs [member]]
|
||
Total comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
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
|
Monetary duration, credit |
IAS 1.106 d (iii) Disclosure
|
The increase in equity through the issue of equity instruments.
|
||
Dividends recognised as distributions to owners
|
(Monetary) duration, debit |
IAS 1.107 Disclosure
|
The amount of dividends recognised as distributions to owners.
|
||
Increase through other contributions by owners, equity
|
Monetary duration, credit |
IAS 1.106 d (iii) Disclosure
|
The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement
or note.
|
||
Decrease through other distributions to owners, equity
|
(Monetary) duration, debit |
IAS 1.106 d (iii) Disclosure
|
The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement
or note.
|
||
Increase (decrease) through other changes, equity
|
Monetary duration, credit |
IAS 1.106 d Disclosure
|
The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement
or note. [Refer: Equity]
|
||
Increase (decrease) through treasury share transactions, equity
|
Monetary duration, credit |
IAS 1.106 d Disclosure
|
The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
|
||
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
|
Monetary duration, credit |
IAS 1.106 d (iii) Disclosure
|
|
||
Increase (decrease) through share-based payment transactions, equity
|
Monetary duration, credit |
IAS 1.106 d (iii) Disclosure
|
The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
|
||
Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset
(liability) or firm commitment for which fair value hedge accounting is applied
|
(Monetary) duration, debit |
IFRS 7.24E a Disclosure, IFRS 9.6.5.11 d (i) Disclosure
|
The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial
asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges]
|
||
Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount
of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
|
(Monetary) duration, debit |
IFRS 9.6.5.15 b (i) Disclosure
|
The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying
amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer:
Reserve of change in value of time value of options]
|
||
Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other
carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
|
(Monetary) duration, debit |
IFRS 9.6.5.16 Disclosure
|
The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost
or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is
applied. [Refer: Reserve of change in value of forward elements of forward contracts]
|
||
Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying
amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
|
(Monetary) duration, debit |
IFRS 9.6.5.16 Disclosure
|
The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other
carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied.
[Refer: Reserve of change in value of foreign currency basis spreads]
|
||
Total increase (decrease) in equity
|
Monetary duration, credit |
IAS 1.106 d Disclosure
|
The increase (decrease) in equity. [Refer: Equity]
|
||
Equity at end of period
|
Monetary instant, credit |
IAS 1.78 e Disclosure, IFRS 13.93 e Disclosure, IFRS 1.24 a Disclosure, IAS 1.55 Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure
|
The amount of residual interest in the assets of the entity after deducting all its liabilities.
|
||
[710000] Statement of changes in net assets available for benefits
|
|||||
Statement of changes in net assets available for benefits [abstract]
|
|||||
Assets of benefit plan
|
Monetary instant, debit |
IAS 26.35 a (i) Disclosure
|
|
||
Description of basis of valuation of assets available for benefits
|
Text |
IAS 26.35 a (ii) Disclosure
|
The description of the basis of valuation of assets available for benefits in retirement benefit plans.
|
||
Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent
of any class or type of security
|
Text |
IAS 26.35 a (iii) Disclosure
|
The explanation of the details of a single investment exceeding either 5% of the assets of a retirement benefit plan less
its liabilities other than the actuarial present value of promised retirement benefits, or 5% of any class or type of security.
|
||
Explanation of details of any investment in employer
|
Text |
IAS 26.35 a (iv) Disclosure
|
The explanation of the details of any investment in the employer that a retirement benefit plan has.
|
||
Liabilities other than actuarial present value of promised retirement benefits
|
Monetary instant, credit |
IAS 26.35 a (v) Disclosure
|
The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans.
[Refer: Actuarial present value of promised retirement benefits]
|
||
Reconciliation of changes in net assets available for benefits [abstract]
|
|||||
Net assets available for benefits at beginning of period
|
Monetary instant, credit |
IAS 26.35 a Disclosure
|
The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement
benefits.
|
||
Changes in net assets available for benefits [abstract]
|
|||||
Employer contributions
|
Monetary duration, credit |
IAS 26.35 b (i) Disclosure
|
The amount of employer contributions to retirement benefit plans.
|
||
Employee contributions
|
Monetary duration, credit |
IAS 26.35 b (ii) Disclosure
|
The amount of employee contributions to retirement benefit plans.
|
||
Investment income
|
Monetary duration, credit |
IAS 26.35 b (iii) Disclosure, IAS 1.85 Common practice
|
The amount of investment income, such as interest and dividends.
|
||
Other income
|
Monetary duration, credit |
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
|
The amount of operating income that the entity does not separately disclose in the same statement or note.
|
||
Benefits paid or payable
|
(Monetary) duration, debit |
IAS 26.35 b (v) Disclosure
|
The amount of benefits paid or payable for retirement benefit plans.
|
||
Administrative expenses
|
(Monetary) duration, debit |
IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure
|
The amount of expenses that the entity classifies as being administrative.
|
||
Other expense
|
(Monetary) duration, debit |
IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosure, IAS 1.103 Example
|
The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the
'function of expense' form for its analysis of expenses.
|
||
Tax income (expense)
|
(Monetary) duration, debit |
IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure, IAS 12.79 Disclosure
|
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred
tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
|
||
Profit (loss) on disposal of investments and changes in value of investments
|
Monetary duration, credit |
IAS 26.35 b (ix) Disclosure
|
The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]
|
||
Transfers from (to) other retirement benefit plans
|
Monetary duration, credit |
IAS 26.35 b (x) Disclosure
|
The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans.
[Refer: Assets (liabilities) of benefit plan]
|
||
Total increase (decrease) in net assets available for benefits
|
Monetary duration, credit |
IAS 26.35 b Disclosure
|
The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement
benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
|
||
Net assets available for benefits at end of period
|
Monetary instant, credit |
IAS 26.35 a Disclosure
|
The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement
benefits.
|
||
Description of funding policy
|
Text |
IAS 26.35 c Disclosure
|
The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet
future obligations for the payment of retirement benefits.
|
||
Actuarial present value of promised retirement benefits
|
Monetary instant, credit |
IAS 26.35 d Disclosure
|
The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the
service already rendered.
|
||
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement
benefits
|
Text |
IAS 26.35 e Disclosure
|
|
||
Description of retirement benefit plan
|
Text |
IAS 26.36 Disclosure
|
The description of a retirement benefit plan, either as part of the financial statements or in a separate report.
|
||
Names of employers and employee groups covered
|
Text |
IAS 26.36 a Disclosure
|
The names of employers and employee groups covered in retirement benefit plans.
|
||
Number of participants of retirement benefit plan receiving benefits
|
Decimal duration |
IAS 26.36 b Disclosure
|
The number of participants in a retirement benefit plan receiving benefits.
|
||
Number of other participants of retirement benefit plan
|
Decimal duration |
IAS 26.36 b Disclosure
|
The number of other participants in a retirement benefit plan.
|
||
Description of type of retirement benefit plan
|
Text |
IAS 26.36 c Disclosure
|
|
||
Explanation of whether participants contribute to retirement benefit plan
|
Text |
IAS 26.36 d Disclosure
|
The explanation of whether participants contribute to retirement benefit plans.
|
||
Description of retirement benefits promised to participants
|
Text |
IAS 26.36 e Disclosure
|
The description of the retirement benefits promised to participants in retirement benefit plans.
|
||
Description of any retirement benefit plan termination terms
|
Text |
IAS 26.36 f Disclosure
|
The description of the termination terms of a retirement benefit plan.
|
||
Explanation of changes in description of retirement benefit plan
|
Text |
IAS 26.36 g Disclosure
|
The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.
|
||
[800100] Notes - Subclassifications of assets, liabilities and equities
|
|||||
Subclassifications of assets, liabilities and equities [abstract]
|
|||||
Property, plant and equipment [abstract]
|
|||||
Land and buildings [abstract]
|
|||||
Land
|
Monetary instant, debit |
IAS 16.37 a Example
|
The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property,
plant and equipment]
|
||
Buildings
|
Monetary instant, debit |
IAS 16.37 Common practice
|
The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations.
[Refer: Property, plant and equipment]
|
||
Total land and buildings
|
Monetary instant, debit |
IAS 16.37 b Example
|
The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in
operations. [Refer: Buildings; Land; Property, plant and equipment]
|
||
Machinery
|
Monetary instant, debit |
IAS 16.37 c Example
|
The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property,
plant and equipment]
|
||
Vehicles [abstract]
|
|||||
Ships
|
Monetary instant, debit |
IAS 16.37 d Example
|
The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations.
[Refer: Property, plant and equipment]
|
||
Aircraft
|
Monetary instant, debit |
IAS 16.37 e Example
|
The amount of property, plant and equipment representing aircraft used in the entity's operations.
|
||
Motor vehicles
|
Monetary instant, debit |
IAS 16.37 f Example
|
The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer:
Property, plant and equipment]
|
||
Total vehicles
|
Monetary instant, debit |
IAS 16.37 Common practice
|
The amount of property, plant and equipment representing vehicles used in the entity's operations, specifically to include
aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
|
||
Fixtures and fittings
|
Monetary instant, debit |
IAS 16.37 g Example
|
The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.
|
||
Office equipment
|
Monetary instant, debit |
IAS 16.37 h Example
|
The amount of property, plant and equipment representing equipment used to support office functions, not specifically used
in the production process. [Refer: Property, plant and equipment]
|
||
Bearer plants
|
Monetary instant, debit |
IAS 16.37 i Example
|
The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in
the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a
remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
|
||
Tangible exploration and evaluation assets
|
Monetary instant, debit |
IFRS 6.25 Disclosure
|
The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy.
[Refer: Exploration and evaluation assets [member]]
|
||
Mining assets
|
Monetary instant, debit |
IAS 16.37 Common practice
|
The amount of assets related to mining activities of the entity.
|
||
Oil and gas assets
|
Monetary instant, debit |
IAS 16.37 Common practice
|
The amount of assets related to the exploration, evaluation, development or production of oil and gas.
|
||
Construction in progress
|
Monetary instant, debit |
IAS 16.37 Common practice
|
The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer:
Non-current assets]
|
||
Owner-occupied property measured using investment property fair value model
|
Monetary instant, debit |
IAS 16.29B Disclosure
|
The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair
value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
|
||
Other property, plant and equipment
|
Monetary instant, debit |
IAS 16.37 Common practice
|
The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer:
Property, plant and equipment]
|
||
Total property, plant and equipment
|
Monetary instant, debit |
IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
|
The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others,
or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets
are not included. [Contrast: Property, plant and equipment including right-of-use assets]
|
||
Intangible assets and goodwill [abstract]
|
|||||
Intangible assets other than goodwill [abstract]
|
|||||
Brand names
|
Monetary instant, debit |
IAS 38.119 a Example
|
The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark)
and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
|
||
Intangible exploration and evaluation assets
|
Monetary instant, debit |
IFRS 6.25 Disclosure, IAS 38.119 Common practice
|
The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting
policy. [Refer: Exploration and evaluation assets [member]]
|
||
Mastheads and publishing titles
|
Monetary instant, debit |
IAS 38.119 b Example
|
The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles.
[Refer: Intangible assets other than goodwill]
|
||
Computer software
|
Monetary instant, debit |
IAS 38.119 c Example
|
The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
|
||
Licences and franchises
|
Monetary instant, debit |
IAS 38.119 d Example
|
The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right
to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted
by another entity. [Refer: Intangible assets other than goodwill]
|
||
Copyrights, patents and other industrial property rights, service and operating rights
|
Monetary instant, debit |
IAS 38.119 e Example
|
The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating
rights. [Refer: Intangible assets other than goodwill]
|
||
Recipes, formulae, models, designs and prototypes
|
Monetary instant, debit |
IAS 38.119 f Example
|
The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets
other than goodwill]
|
||
Intangible assets under development
|
Monetary instant, debit |
IAS 38.119 g Example
|
The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
|
||
Other intangible assets
|
Monetary instant, debit |
IAS 38.119 Common practice
|
The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible
assets other than goodwill]
|
||
Total intangible assets other than goodwill
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
|
The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer:
Goodwill]
|
||
Goodwill
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure
|
|
||
Total intangible assets and goodwill
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
|
||
Investment property [abstract]
|
|||||
Investment property completed
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of investment property whose construction or development is complete. [Refer: Investment property]
|
||
Investment property under construction or development
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]
|
||
Total investment property
|
Monetary instant, debit |
IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IAS 1.54 b Disclosure
|
The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use
asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods
or services or for administrative purposes; or (b) sale in the ordinary course of business.
|
||
Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]
|
|||||
Investments in subsidiaries reported in separate financial statements
|
Monetary instant, debit |
IAS 27.10 Disclosure
|
|
||
Investments in joint ventures reported in separate financial statements
|
Monetary instant, debit |
IAS 27.10 Disclosure
|
|
||
Investments in associates reported in separate financial statements
|
Monetary instant, debit |
IAS 27.10 Disclosure
|
|
||
Total investments in subsidiaries, joint ventures and associates reported in separate financial statements
|
Monetary instant, debit |
IAS 27.10 Disclosure
|
|
||
Investments accounted for using equity method [abstract]
|
|||||
Investments in associates accounted for using equity method
|
Monetary instant, debit |
IAS 1.55 Common practice
|
|
||
Investments in joint ventures accounted for using equity method
|
Monetary instant, debit |
IAS 1.55 Common practice
|
|
||
Total investments accounted for using equity method
|
Monetary instant, debit |
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure
|
The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment
is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets
of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other
comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
|
||
Trade and other non-current receivables [abstract]
|
|||||
Non-current trade receivables
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount of non-current trade receivables. [Refer: Trade receivables]
|
||
Non-current receivables due from related parties
|
Monetary instant, debit |
IAS 1.78 b Example
|
|
||
Non-current receivables due from associates
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
|
||
Non-current receivables due from joint ventures
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
|
||
Non-current prepayments and non-current accrued income other than non-current contract assets [abstract]
|
|||||
Non-current prepayments
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount of non-current prepayments. [Refer: Prepayments]
|
||
Non-current lease prepayments
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current prepayments for leases. [Refer: Non-current prepayments]
|
||
Non-current accrued income other than non-current contract assets
|
Monetary instant, debit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract
assets]
|
||
Total non-current prepayments and non-current accrued income other than non-current contract assets
|
Monetary instant, debit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments;
Accrued income other than contract assets]
|
||
Non-current receivables from taxes other than income tax
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
|
||
Non-current value added tax receivables
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of non-current value added tax receivables. [Refer: Value added tax receivables]
|
||
Non-current receivables from sale of properties
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]
|
||
Non-current receivables from rental of properties
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]
|
||
Other non-current receivables
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount of non-current other receivables. [Refer: Other receivables]
|
||
Total trade and other non-current receivables
|
Monetary instant, debit |
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
|
The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other
non-current receivables]
|
||
Non-current prepayments and non-current accrued income including non-current contract assets [abstract]
|
|||||
Non-current prepayments
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount of non-current prepayments. [Refer: Prepayments]
|
||
Non-current lease prepayments
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current prepayments for leases. [Refer: Non-current prepayments]
|
||
Non-current accrued income including non-current contract assets [abstract]
|
|||||
Non-current contract assets
|
Monetary instant, debit |
IFRS 15.105 Disclosure
|
The amount of non-current contract assets. [Refer: Contract assets]
|
||
Non-current accrued income other than non-current contract assets
|
Monetary instant, debit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract
assets]
|
||
Total non-current accrued income including non-current contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract
assets]
|
||
Total non-current prepayments and non-current accrued income including non-current contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments;
Accrued income including contract assets]
|
||
Miscellaneous non-current assets [abstract]
|
|||||
Non-current net defined benefit asset
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]
|
||
Non-current restricted cash and cash equivalents
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
|
||
Non-current derivative financial assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current derivative financial assets. [Refer: Derivative financial assets]
|
||
Non-current finance lease receivables
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current finance lease receivables. [Refer: Finance lease receivables]
|
||
Non-current interest receivable
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of non-current interest receivable. [Refer: Interest receivable]
|
||
Non-current programming assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current programming assets. [Refer: Programming assets]
|
||
Non-current investments other than investments accounted for using equity method
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted
for using equity method; Non-current assets; Investments other than investments accounted for using equity method]
|
||
Long-term deposits
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of long-term deposits held by the entity.
|
||
Other non-current assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current
assets]
|
||
Trade and other current receivables [abstract]
|
|||||
Current trade receivables
|
Monetary instant, debit |
IAS 1.78 b Example, IAS 1.68 Example
|
The amount of current trade receivables. [Refer: Trade receivables]
|
||
Current receivables due from related parties
|
Monetary instant, debit |
IAS 1.78 b Example
|
|
||
Current receivables due from associates
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
|
||
Current receivables due from joint ventures
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
|
||
Current prepayments and current accrued income other than current contract assets [abstract]
|
|||||
Current prepayments [abstract]
|
|||||
Current advances to suppliers
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of current advances made to suppliers before goods or services are received.
|
||
Current prepaid expenses
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.
|
||
Total current prepayments
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount of current prepayments. [Refer: Prepayments]
|
||
Current accrued income other than current contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]
|
||
Total current prepayments and current accrued income other than current contract assets
|
Monetary instant, debit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued
income other than contract assets]
|
||
Current receivables from taxes other than income tax
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
|
||
Current value added tax receivables
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of current value added tax receivables. [Refer: Value added tax receivables]
|
||
Current receivables from sale of properties
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]
|
||
Current receivables from rental of properties
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]
|
||
Other current receivables
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount of current other receivables. [Refer: Other receivables]
|
||
Total trade and other current receivables
|
Monetary instant, debit |
IAS 1.78 b Disclosure, IAS 1.54 h Disclosure
|
The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
|
||
Current prepayments and current accrued income including current contract assets [abstract]
|
|||||
Current prepayments [abstract]
|
|||||
Current advances to suppliers
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of current advances made to suppliers before goods or services are received.
|
||
Current prepaid expenses
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.
|
||
Total current prepayments
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount of current prepayments. [Refer: Prepayments]
|
||
Current accrued income including current contract assets [abstract]
|
|||||
Current contract assets
|
Monetary instant, debit |
IFRS 15.105 Disclosure
|
The amount of current contract assets. [Refer: Contract assets]
|
||
Current accrued income other than current contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]
|
||
Total current accrued income including current contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]
|
||
Total current prepayments and current accrued income including current contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued
income including contract assets]
|
||
Trade and other receivables [abstract]
|
|||||
Trade receivables
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount due from customers for goods and services sold.
|
||
Receivables due from related parties
|
Monetary instant, debit |
IAS 1.78 b Example
|
|
||
Receivables due from associates
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
|
||
Receivables due from joint ventures
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
|
||
Prepayments and accrued income other than contract assets [abstract]
|
|||||
Prepayments
|
Monetary instant, debit |
IAS 1.78 b Example
|
Receivables that represent amounts paid for goods and services before they have been delivered.
|
||
Accrued income other than contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer:
Contract assets]
|
||
Total prepayments and accrued income other than contract assets
|
Monetary instant, debit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract
assets]
|
||
Receivables from taxes other than income tax
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based
on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate
or joint arrangement on distributions to the reporting entity.
|
||
Value added tax receivables
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of receivables related to a value added tax.
|
||
Receivables from sale of properties
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or
both.
|
||
Receivables from rental of properties
|
Monetary instant, debit |
IAS 1.78 b Common practice
|
The amount of receivables arising from the rental of properties. Property is land or a building - or part of a building -
or both.
|
||
Other receivables
|
Monetary instant, debit |
IAS 1.78 b Example
|
The amount receivable by the entity that it does not separately disclose in the same statement or note.
|
||
Total trade and other receivables
|
Monetary instant, debit |
IAS 1.78 b Disclosure, IAS 1.54 h Disclosure
|
The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
|
||
Prepayments and accrued income including contract assets [abstract]
|
|||||
Prepayments
|
Monetary instant, debit |
IAS 1.78 b Example
|
Receivables that represent amounts paid for goods and services before they have been delivered.
|
||
Accrued income including contract assets [abstract]
|
|||||
Contract assets
|
Monetary instant, debit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer,
when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
|
||
Accrued income other than contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer:
Contract assets]
|
||
Total accrued income including contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer:
Contract assets]
|
||
Total prepayments and accrued income including contract assets
|
Monetary instant, debit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract
assets]
|
||
Categories of non-current financial assets [abstract]
|
|||||
Non-current financial assets at fair value through profit or loss [abstract]
|
|||||
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon
initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial
recognition or subsequently]
|
||
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase
of own financial liabilities
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption
for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such
in accordance with exemption for repurchase of own financial liabilities]
|
||
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition
of own equity instruments
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption
for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such
in accordance with exemption for reacquisition of own equity instruments]
|
||
Non-current financial assets at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified
as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
|
||
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS
9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
|
||
Total non-current financial assets at fair value through profit or loss
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair
value through profit or loss]
|
||
Non-current financial assets available-for-sale
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 d Disclosure
|
The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial
assets]
|
||
Non-current held-to-maturity investments
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 b Disclosure
|
The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]
|
||
Non-current loans and receivables
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 c Disclosure
|
The amount of non-current loans and receivables. [Refer: Loans and receivables]
|
||
Non-current financial assets at fair value through other comprehensive income [abstract]
|
|||||
Non-current financial assets measured at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure
|
The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets
measured at fair value through other comprehensive income]
|
||
Non-current investments in equity instruments designated at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure
|
The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive
income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
|
||
Total non-current financial assets at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure
|
The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair
value through other comprehensive income]
|
||
Non-current financial assets at amortised cost
|
Monetary instant, debit |
IFRS 7.8 f Disclosure
|
The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
|
||
Total non-current financial assets
|
Monetary instant, debit |
IFRS 7.25 Disclosure
|
The amount of non-current financial assets. [Refer: Financial assets]
|
||
Categories of current financial assets [abstract]
|
|||||
Current financial assets at fair value through profit or loss [abstract]
|
|||||
Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial
recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition
or subsequently]
|
||
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase
of own financial liabilities
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption
for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such
in accordance with exemption for repurchase of own financial liabilities]
|
||
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition
of own equity instruments
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption
for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such
in accordance with exemption for reacquisition of own equity instruments]
|
||
Current financial assets at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer:
Financial assets at fair value through profit or loss, classified as held for trading]
|
||
Current financial assets at fair value through profit or loss, mandatorily measured at fair value
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9.
[Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
|
||
Total current financial assets at fair value through profit or loss
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value
through profit or loss]
|
||
Current financial assets available-for-sale
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 d Disclosure
|
The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial
assets]
|
||
Current held-to-maturity investments
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 b Disclosure
|
The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]
|
||
Current loans and receivables
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 c Disclosure
|
The amount of current loans and receivables. [Refer: Loans and receivables]
|
||
Current financial assets at fair value through other comprehensive income [abstract]
|
|||||
Current financial assets measured at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure
|
The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets
measured at fair value through other comprehensive income]
|
||
Current investments in equity instruments designated at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure
|
The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive
income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
|
||
Total current financial assets at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure
|
The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair
value through other comprehensive income]
|
||
Current financial assets at amortised cost
|
Monetary instant, debit |
IFRS 7.8 f Disclosure
|
The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
|
||
Total current financial assets
|
Monetary instant, debit |
IFRS 7.25 Disclosure
|
The amount of current financial assets. [Refer: Financial assets]
|
||
Categories of financial assets [abstract]
|
|||||
Financial assets at fair value through profit or loss [abstract]
|
|||||
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition
or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
|
||
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own
financial liabilities
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for
repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value
through profit or loss]
|
||
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of
own equity instruments
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for
reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through
profit or loss]
|
||
Financial assets at fair value through profit or loss, mandatorily measured at fair value
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer:
Financial assets at fair value through profit or loss]
|
||
Financial assets at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
|
||
Loans and advances at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made at fair value through profit or loss classified as held for trading.
[Refer: Loans and advances; Financial assets at fair value through profit or loss, classified as held for trading]
|
||
Loans and advances to banks at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to banks at fair value through profit or loss classified as held for
trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, classified as held for
trading]
|
||
Loans and advances to customers at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to customers at fair value through profit or loss classified as held
for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, classified as
held for trading]
|
||
Debt instruments held at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of instruments representing indebtedness held by the entity at fair value through profit or loss classified as
held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, classified as held
for trading]
|
||
Equity instruments held at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity
after deducting all of its liabilities, classified as held for trading. [Refer: Equity instruments held; Financial assets
at fair value through profit or loss, classified as held for trading]
|
||
Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as
held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other
than those classified as held for trading. [Refer: Financial assets at fair value through profit or loss, mandatorily measured
at fair value]
|
||
Loans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as
held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made that are mandatorily measured at fair value through profit or loss in
accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances; Financial assets at fair
value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]
|
||
Loans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified
as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to banks that are mandatorily measured at fair value through profit or
loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to banks; Financial
assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]
|
||
Loans and advances to customers at fair value through profit or loss, mandatorily measured at fair value, other than those
classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to customers that are mandatorily measured at fair value through profit
or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to customers;
Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as
held for trading]
|
||
Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified
as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through
profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held;
Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as
held for trading]
|
||
Equity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified
as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity
after deducting all of its liabilities, mandatorily measured at fair value through profit or loss in accordance with IFRS
9, other than those classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through
profit or loss, mandatorily measured at fair value, other than those classified as held for trading]
|
||
Total financial assets at fair value through profit or loss
|
Monetary instant, debit |
IFRS 7.8 a Disclosure
|
The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss.
A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair
value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in
profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity
has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through
other comprehensive income. [Refer: At fair value [member]; Financial assets]
|
||
Financial assets at fair value through profit or loss, classified as held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
|
||
Financial assets available-for-sale
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 d Disclosure
|
The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans
and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative
financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]
|
||
Held-to-maturity investments
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 b Disclosure
|
The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the
positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates
as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet
the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity
has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant
amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity
investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for
example, less than three months before maturity) that changes in the market rate of interest would not have a significant
effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s
original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond
the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial
assets; Held-to-maturity investments; Prepayments]
|
||
Loans and receivables
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.8 c Disclosure
|
The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market,
other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for
trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those
that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover
substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available
for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual
fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]
|
||
Financial assets at fair value through other comprehensive income [abstract]
|
|||||
Financial assets measured at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure
|
The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall
be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial
asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial
assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments
of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]
|
||
Loans and advances measured at fair value through other comprehensive income
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made that are measured at fair value through other comprehensive income. [Refer:
Loans and advances; Financial assets measured at fair value through other comprehensive income]
|
||
Loans and advances to banks measured at fair value through other comprehensive income
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive
income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income]
|
||
Loans and advances to customers measured at fair value through other comprehensive income
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to customers that are measured at fair value through other comprehensive
income. [Refer: Loans and advances to customers; Financial assets measured at fair value through other comprehensive income]
|
||
Debt instruments held measured at fair value through other comprehensive income
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of instruments representing indebtedness held by the entity that are measured at fair value through other comprehensive
income. [Refer: Debt instruments held; Financial assets measured at fair value through other comprehensive income]
|
||
Investments in equity instruments designated at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure, IFRS 7.11A c Disclosure
|
The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income.
[Refer: At fair value [member]; Other comprehensive income]
|
||
Total financial assets at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure
|
The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial
assets; Other comprehensive income]
|
||
Financial assets at amortised cost
|
Monetary instant, debit |
IFRS 7.8 f Disclosure
|
The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured
at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest
method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial
assets]
|
||
Loans and advances at amortised cost
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made at amortised cost. [Refer: Loans and advances; Financial assets at amortised
cost]
|
||
Loans and advances to banks at amortised cost
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to banks at amortised cost. [Refer: Loans and advances to banks; Financial
assets at amortised cost]
|
||
Loans and advances to customers at amortised cost
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to customers at amortised cost. [Refer: Loans and advances to customers;
Financial assets at amortised cost]
|
||
Debt instruments held at amortised cost
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial
assets at amortised cost]
|
||
Total financial assets
|
Monetary instant, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example, IFRS 7.35M Disclosure
|
|
||
Loans and advances at amortised cost [abstract]
|
|
||||
Loans and advances at amortised cost, gross carrying amount
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made that are measured in accordance with paragraph 4.1.2 of IFRS 9, before
deducting any accumulated credit losses thereon.
|
||
Loans and advances at amortised cost, allowance for expected credit losses
|
(Monetary) instant, credit |
IAS 1.55 Common practice
|
The amount of the loss allowance the entity has made on loans and advances that are measured in accordance with paragraph
4.1.2 of IFRS 9.
|
||
Net loans and advances at amortised cost
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made at amortised cost. [Refer: Loans and advances; Financial assets at amortised
cost]
|
||
Loans and advances to banks at amortised cost
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to banks at amortised cost. [Refer: Loans and advances to banks; Financial
assets at amortised cost]
|
||
Loans and advances to customers at amortised cost
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to customers at amortised cost. [Refer: Loans and advances to customers;
Financial assets at amortised cost]
|
||
Classes of current inventories [abstract]
|
|||||
Current raw materials and current production supplies [abstract]
|
|||||
Current raw materials
|
Monetary instant, debit |
IAS 2.37 Common practice, IAS 1.78 c Example
|
A classification of current inventory representing the amount of assets to be consumed in the production process or in the
rendering of services. [Refer: Inventories]
|
||
Current production supplies
|
Monetary instant, debit |
IAS 2.37 Common practice, IAS 1.78 c Example
|
A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]
|
||
Total current raw materials and current production supplies
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer:
Current production supplies; Current raw materials]
|
||
Current merchandise
|
Monetary instant, debit |
IAS 2.37 Common practice, IAS 1.78 c Example
|
A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]
|
||
Current food and beverage
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]
|
||
Current agricultural produce
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer:
Biological assets; Inventories]
|
||
Current work in progress
|
Monetary instant, debit |
IAS 2.37 Common practice, IAS 1.78 c Example
|
A classification of current inventory representing the amount of assets currently in production, which require further processes
to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
|
||
Current finished goods
|
Monetary instant, debit |
IAS 1.78 c Example, IAS 2.37 Common practice
|
A classification of current inventory representing the amount of goods that have completed the production process and are
held for sale in the ordinary course of business. [Refer: Inventories]
|
||
Current packaging and storage materials
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]
|
||
Current spare parts
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are
used for the repair or replacement of failed parts. [Refer: Inventories]
|
||
Current fuel
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of fuel. [Refer: Inventories]
|
||
Property intended for sale in ordinary course of business
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building
- or part of a building - or both.
|
||
Current inventories in transit
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]
|
||
Other current inventories
|
Monetary instant, debit |
IAS 2.37 Common practice
|
The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]
|
||
Total current inventories
|
Monetary instant, debit |
IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure
|
The amount of current inventories. [Refer: Inventories]
|
||
Classes of current inventories, alternative [abstract]
|
|||||
Current inventories held for sale
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business.
[Refer: Inventories]
|
||
Current work in progress
|
Monetary instant, debit |
IAS 2.37 Common practice, IAS 1.78 c Example
|
A classification of current inventory representing the amount of assets currently in production, which require further processes
to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
|
||
Current materials and supplies to be consumed in production process or rendering services
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of materials and supplies to be consumed in a production process
or while rendering services. [Refer: Inventories]
|
||
Total current inventories
|
Monetary instant, debit |
IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure
|
The amount of current inventories. [Refer: Inventories]
|
||
Non-current inventories arising from extractive activities [abstract]
|
|||||
Non-current ore stockpiles
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]
|
||
Current inventories arising from extractive activities [abstract]
|
|||||
Current ore stockpiles
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]
|
||
Current crude oil
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]
|
||
Current petroleum and petrochemical products
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer:
Current crude oil; Current natural gas]
|
||
Current natural gas
|
Monetary instant, debit |
IAS 2.37 Common practice
|
A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]
|
||
Cash and cash equivalents [abstract]
|
|||||
Cash [abstract]
|
|||||
Cash on hand
|
Monetary instant, debit |
IAS 7.45 Common practice
|
The amount of cash held by the entity. This does not include demand deposits.
|
||
Balances with banks
|
Monetary instant, debit |
IAS 7.45 Common practice
|
The amount of cash balances held at banks.
|
||
Total cash
|
Monetary instant, debit |
IAS 7.45 Common practice
|
The amount of cash on hand and demand deposits. [Refer: Cash on hand]
|
||
Cash equivalents [abstract]
|
|||||
Short-term deposits, classified as cash equivalents
|
Monetary instant, debit |
IAS 7.45 Common practice
|
A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
|
||
Short-term investments, classified as cash equivalents
|
Monetary instant, debit |
IAS 7.45 Common practice
|
A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
|
||
Other banking arrangements, classified as cash equivalents
|
Monetary instant, debit |
IAS 7.45 Common practice
|
A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the
same statement or note. [Refer: Cash equivalents]
|
||
Total cash equivalents
|
Monetary instant, debit |
IAS 7.45 Common practice
|
The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject
to an insignificant risk of changes in value.
|
||
Other cash and cash equivalents
|
Monetary instant, debit |
IAS 7.45 Common practice
|
The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer:
Cash and cash equivalents]
|
||
Total cash and cash equivalents
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
||
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
|
|||||
Non-current assets or disposal groups classified as held for sale
|
Monetary instant, debit |
IFRS 5.38 Disclosure
|
The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held
for sale [member]]
|
||
Non-current assets or disposal groups classified as held for distribution to owners
|
Monetary instant, debit |
IFRS 5.5A Disclosure, IFRS 5.38 Disclosure
|
The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]
|
||
Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners
|
Monetary instant, debit |
IAS 1.54 j Disclosure
|
The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer:
Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups
classified as held for sale]
|
||
Miscellaneous current assets [abstract]
|
|||||
Current net defined benefit asset
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current net defined benefit asset. [Refer: Net defined benefit asset]
|
||
Current restricted cash and cash equivalents
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
|
||
Current derivative financial assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current derivative financial assets. [Refer: Derivative financial assets]
|
||
Current finance lease receivables
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current finance lease receivables. [Refer: Finance lease receivables]
|
||
Current interest receivable
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of current interest receivable. [Refer: Interest receivable]
|
||
Current programming assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current programming assets. [Refer: Programming assets]
|
||
Current investments
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current investments.
|
||
Short-term deposits, not classified as cash equivalents
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]
|
||
Current prepayments and other current assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]
|
||
Other current assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]
|
||
Miscellaneous assets [abstract]
|
|||||
Net defined benefit asset
|
Monetary instant, debit |
IAS 1.55 Common practice
|
|
||
Restricted cash and cash equivalents
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]
|
||
Derivative financial assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
|
||
Derivative financial assets held for trading
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair
value through profit or loss, classified as held for trading]
|
||
Derivative financial assets held for hedging
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]
|
||
Finance lease receivables
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of receivables related to finance leases.
|
||
Interest receivable
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of interest recognised as a receivable.
|
||
Programming assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of assets relating to programming. [Refer: Assets]
|
||
Investments other than investments accounted for using equity method
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for
using equity method]
|
||
Equity instruments held
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity
after deducting all of its liabilities.
|
||
Debt instruments held [abstract]
|
|||||
Bank debt instruments held
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
|
||
Corporate debt instruments held
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
|
||
Government debt instruments held
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
|
||
Asset-backed debt instruments held
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
|
||
Other debt instruments held
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
|
||
Total debt instruments held
|
Monetary instant, debit |
IAS 1.55 Common practice
|
|
||
Loans and advances
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made.
|
||
Loans and advances to banks
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to banks.
|
||
Loans and advances to central banks
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to central banks.
|
||
Loans and advances to other credit institutions
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to other credit institutions.
|
||
Loans and advances to customers
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to customers.
|
||
Loans to corporate entities
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]
|
||
Loans to consumers
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]
|
||
Credit card loans
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of credit card loans made by the entity.
|
||
Mortgage loans
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of mortgage loans made by the entity.
|
||
Loans to government
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans to government made by the entity.
|
||
Cash and bank balances at central banks
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of cash and bank balances held at central banks.
|
||
Mandatory reserve deposits at central banks
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.
|
||
Bank balances at central banks other than mandatory reserve deposits
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits
at central banks]
|
||
Bank acceptance assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of bank acceptances recognised as assets.
|
||
Reverse repurchase agreements and cash collateral on securities borrowed
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed.
[Refer: Repurchase agreements and cash collateral on securities lent]
|
||
Investments for risk of policyholders
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of investments against insurance liabilities where all risk is borne by the policyholders.
|
||
Items in course of collection from other banks
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of items that have been transmitted from other banks but not yet been received and processed by the entity.
|
||
Other assets
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of assets that the entity does not separately disclose in the same statement or note.
|
||
Loans and advances to banks
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to banks.
|
||
Loans and advances to customers
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans and advances the entity has made to customers.
|
||
Loans to corporate entities
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]
|
||
Loans to government
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of loans to government made by the entity.
|
||
Loans to consumers
|
Monetary instant, debit |
IAS 1.112 c Common practice
|
The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]
|
||
Classes of other provisions [abstract]
|
|||||
Warranty provision [abstract]
|
|||||
Non-current warranty provision
|
Monetary instant, credit |
IAS 37 - Example 1 Warranties Example, IAS 37.87 Example
|
The amount of non-current provision for warranties. [Refer: Warranty provision]
|
||
Current warranty provision
|
Monetary instant, credit |
IAS 37.87 Example, IAS 37 - Example 1 Warranties Example
|
The amount of current provision for warranties. [Refer: Warranty provision]
|
||
Total warranty provision
|
Monetary instant, credit |
IAS 37.87 Example, IAS 37 - Example 1 Warranties Example
|
The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
|
||
Restructuring provision [abstract]
|
|||||
Non-current restructuring provision
|
Monetary instant, credit |
IAS 37.70 Example
|
The amount of non-current provision for restructuring. [Refer: Restructuring provision]
|
||
Current restructuring provision
|
Monetary instant, credit |
IAS 37.70 Example
|
The amount of current provision for restructuring. [Refer: Restructuring provision]
|
||
Total restructuring provision
|
Monetary instant, credit |
IAS 37.70 Example
|
The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations
in a country or region or relocation of activities from one country or region to another; changes in management structure;
and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other
provisions]
|
||
Legal proceedings provision [abstract]
|
|||||
Non-current legal proceedings provision
|
Monetary instant, credit |
IAS 37 - Example 10 A court case Example, IAS 37.87 Example
|
The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
|
||
Current legal proceedings provision
|
Monetary instant, credit |
IAS 37 - Example 10 A court case Example, IAS 37.87 Example
|
The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
|
||
Total legal proceedings provision
|
Monetary instant, credit |
IAS 37.87 Example, IAS 37 - Example 10 A court case Example
|
The amount of provision for legal proceedings. [Refer: Other provisions]
|
||
Refunds provision [abstract]
|
|||||
Non-current refunds provision
|
Monetary instant, credit |
IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example
|
The amount of non-current provision for refunds. [Refer: Refunds provision]
|
||
Current refunds provision
|
Monetary instant, credit |
IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example
|
The amount of current provision for refunds. [Refer: Refunds provision]
|
||
Total refunds provision
|
Monetary instant, credit |
IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example
|
The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
|
||
Onerous contracts provision [abstract]
|
|||||
Non-current onerous contracts provision
|
Monetary instant, credit |
IAS 37.66 Example
|
The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
|
||
Current onerous contracts provision
|
Monetary instant, credit |
IAS 37.66 Example
|
The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
|
||
Total onerous contracts provision
|
Monetary instant, credit |
IAS 37.66 Example
|
The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting
the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]
|
||
Provision for decommissioning, restoration and rehabilitation costs [abstract]
|
|||||
Non-current provision for decommissioning, restoration and rehabilitation costs
|
Monetary instant, credit |
IAS 37.87 Example, IAS 37 - D Examples: disclosures Example
|
The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning,
restoration and rehabilitation costs]
|
||
Current provision for decommissioning, restoration and rehabilitation costs
|
Monetary instant, credit |
IAS 37.87 Example, IAS 37 - D Examples: disclosures Example
|
The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning,
restoration and rehabilitation costs]
|
||
Total provision for decommissioning, restoration and rehabilitation costs
|
Monetary instant, credit |
IAS 37 - D Examples: disclosures Example, IAS 37.87 Example
|
The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]
|
||
Miscellaneous other provisions [abstract]
|
|||||
Non-current miscellaneous other provisions
|
Monetary instant, credit |
IAS 1.78 d Common practice
|
The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
|
||
Current miscellaneous other provisions
|
Monetary instant, credit |
IAS 1.78 d Common practice
|
The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
|
||
Total miscellaneous other provisions
|
Monetary instant, credit |
IAS 1.78 d Common practice
|
The amount of miscellaneous other provisions. [Refer: Other provisions]
|
||
Other provisions [abstract]
|
|||||
Other non-current provisions
|
Monetary instant, credit |
IAS 1.78 d Disclosure
|
The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
|
||
Other current provisions
|
Monetary instant, credit |
IAS 1.78 d Disclosure
|
The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
|
||
Total other provisions
|
Monetary instant, credit |
IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
|
The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
|
||
Borrowings [abstract]
|
|||||
Non-current portion of non-current borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The non-current portion of non-current borrowings. [Refer: Borrowings]
|
||
Current borrowings and current portion of non-current borrowings [abstract]
|
|||||
Current borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current borrowings. [Refer: Borrowings]
|
||
Current portion of non-current borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The current portion of non-current borrowings. [Refer: Borrowings]
|
||
Total current borrowings and current portion of non-current borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
|
||
Total borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of outstanding funds that the entity is obligated to repay.
|
||
Non-current portion of non-current borrowings, by type [abstract]
|
|||||
Non-current portion of non-current loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The non-current portion of non-current loans received. [Refer: Loans received]
|
||
Non-current portion of non-current secured bank loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
|
||
Non-current portion of non-current unsecured bank loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
|
||
Non-current portion of non-current bonds issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The non-current portion of non-current bonds issued. [Refer: Bonds issued]
|
||
Non-current portion of non-current notes and debentures issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
|
||
Non-current portion of non-current commercial papers issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
|
||
Non-current portion of other non-current borrowings
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The non-current portion of non-current other borrowings. [Refer: Other borrowings]
|
||
Total non-current portion of non-current borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The non-current portion of non-current borrowings. [Refer: Borrowings]
|
||
Current borrowings and current portion of non-current borrowings, by type [abstract]
|
|||||
Current loans received and current portion of non-current loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]
|
||
Current secured bank loans received and current portion of non-current secured bank loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer:
Secured bank loans received]
|
||
Current unsecured bank loans received and current portion of non-current unsecured bank loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received.
[Refer: Unsecured bank loans received]
|
||
Current bonds issued and current portion of non-current bonds issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]
|
||
Current notes and debentures issued and current portion of non-current notes and debentures issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer:
Notes and debentures issued]
|
||
Current commercial papers issued and current portion of non-current commercial papers issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial
papers issued]
|
||
Other current borrowings and current portion of other non-current borrowings
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]
|
||
Total current borrowings and current portion of non-current borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
|
||
Borrowings, by type [abstract]
|
|||||
Loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of loans received.
|
||
Secured bank loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]
|
||
Unsecured bank loans received
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]
|
||
Bonds issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of bonds issued by the entity.
|
||
Notes and debentures issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of notes and debentures issued by the entity.
|
||
Commercial papers issued
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of commercial paper issued by the entity.
|
||
Other borrowings
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]
|
||
Total borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of outstanding funds that the entity is obligated to repay.
|
||
Trade and other non-current payables [abstract]
|
|||||
Non-current trade payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]
|
||
Non-current payables for purchase of energy
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]
|
||
Non-current payables to related parties
|
Monetary instant, credit |
IAS 1.78 Common practice
|
|
||
Non-current payables for purchase of non-current assets
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
|
||
Non-current accruals and non-current deferred income including non-current contract liabilities [abstract]
|
|||||
Non-current deferred income including non-current contract liabilities [abstract]
|
|||||
Non-current contract liabilities [abstract]
|
|||||
Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point
in time
|
Monetary instant, credit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied
at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at
point in time]
|
||
Non-current contract liabilities for performance obligations satisfied over time
|
Monetary instant, credit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities
for performance obligations satisfied over time]
|
||
Total non-current contract liabilities
|
Monetary instant, credit |
IFRS 15.105 Disclosure
|
The amount of non-current contract liabilities. [Refer: Contract liabilities]
|
||
Non-current deferred income other than non-current contract liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than
contract liabilities]
|
||
Rent deferred income classified as non-current
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]
|
||
Non-current government grants
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer:
Government [member]; Government grants]
|
||
Total non-current deferred income including non-current contract liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract
liabilities]
|
||
Accruals classified as non-current
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of accruals classified as non-current. [Refer: Accruals]
|
||
Total non-current accruals and non-current deferred income including non-current contract liabilities
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals;
Deferred income including contract liabilities]
|
||
Non-current payables on social security and taxes other than income tax
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security
and taxes other than income tax]
|
||
Non-current value added tax payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of non-current value added tax payables. [Refer: Value added tax payables]
|
||
Non-current excise tax payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of non-current excise tax payables. [Refer: Excise tax payables]
|
||
Non-current retention payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of non-current retention payables. [Refer: Retention payables]
|
||
Other non-current payables
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current payables that the entity does not separately disclose in the same statement or note.
|
||
Total trade and other non-current payables
|
Monetary instant, credit |
IAS 1.54 k Disclosure
|
The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade
payables]
|
||
Trade and other current payables [abstract]
|
|||||
Current trade payables
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.70 Example
|
The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities;
Trade payables]
|
||
Current payables for purchase of energy
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]
|
||
Current payables to related parties
|
Monetary instant, credit |
IAS 1.78 Common practice
|
|
||
Current payables for purchase of non-current assets
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
|
||
Current accruals and current deferred income including current contract liabilities [abstract]
|
|||||
Current deferred income including current contract liabilities [abstract]
|
|||||
Current contract liabilities [abstract]
|
|||||
Current advances received, representing current contract liabilities for performance obligations satisfied at point in time
|
Monetary instant, credit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of current advances received representing current contract liabilities for performance obligations satisfied at
a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point
in time]
|
||
Current contract liabilities for performance obligations satisfied over time
|
Monetary instant, credit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for
performance obligations satisfied over time]
|
||
Total current contract liabilities
|
Monetary instant, credit |
IFRS 15.105 Disclosure
|
The amount of current contract liabilities. [Refer: Contract liabilities]
|
||
Current deferred income other than current contract liabilities
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract
liabilities]
|
||
Rent deferred income classified as current
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of rent deferred income classified as current. [Refer: Rent deferred income]
|
||
Current government grants
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government
[member]; Government grants]
|
||
Total current deferred income including current contract liabilities
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]
|
||
Accruals classified as current
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of accruals classified as current. [Refer: Accruals]
|
||
Short-term employee benefits accruals
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within
twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals
classified as current]
|
||
Total current accruals and current deferred income including current contract liabilities
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred
income including contract liabilities]
|
||
Current payables on social security and taxes other than income tax
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and
taxes other than income tax]
|
||
Current value added tax payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of current value added tax payables. [Refer: Value added tax payables]
|
||
Current excise tax payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of current excise tax payables. [Refer: Excise tax payables]
|
||
Current retention payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of current retention payables. [Refer: Retention payables]
|
||
Other current payables
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current payables that the entity does not separately disclose in the same statement or note.
|
||
Total trade and other current payables
|
Monetary instant, credit |
IAS 1.54 k Disclosure
|
The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
|
||
Trade and other payables [abstract]
|
|||||
Trade payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of payment due to suppliers for goods and services used in the entity's business.
|
||
Payables for purchase of energy
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of payables for the purchase of energy.
|
||
Payables to related parties
|
Monetary instant, credit |
IAS 1.78 Common practice
|
|
||
Payables for purchase of non-current assets
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]
|
||
Accruals and deferred income including contract liabilities [abstract]
|
|||||
Deferred income including contract liabilities [abstract]
|
|||||
Contract liabilities [abstract]
|
|||||
Advances received, representing contract liabilities for performance obligations satisfied at point in time
|
Monetary instant, credit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of advances received representing contract liabilities for performance obligations satisfied at a point in time.
[Refer: Contract liabilities; Performance obligations satisfied at point in time [member]]
|
||
Contract liabilities for performance obligations satisfied over time
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance
obligations satisfied over time [member]]
|
||
Total contract liabilities
|
Monetary instant, credit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration
(or the amount is due) from the customer.
|
||
Deferred income other than contract liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice, IAS 1.78 Common practice
|
The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than
contract liabilities. [Refer: Contract liabilities]
|
||
Rent deferred income
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]
|
||
Government grants
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance
with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those
forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that
cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities;
Government [member]]
|
||
Total deferred income including contract liabilities
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including
contract liabilities. [Refer: Contract liabilities]
|
||
Accruals
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced
or formally agreed with the supplier, including amounts due to employees.
|
||
Total accruals and deferred income including contract liabilities
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.55 Common practice
|
The amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract
liabilities]
|
||
Payables on social security and taxes other than income tax
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign
taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a
subsidiary, associate or joint arrangement on distributions to the reporting entity.
|
||
Value added tax payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of payables related to a value added tax.
|
||
Excise tax payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of payables related to excise tax.
|
||
Retention payables
|
Monetary instant, credit |
IAS 1.78 Common practice
|
The amount of payment that is withheld by the entity, pending the fulfilment of a condition.
|
||
Other payables
|
Monetary instant, credit |
IAS 1.55 Common practice
|
Amounts payable that the entity does not separately disclose in the same statement or note.
|
||
Total trade and other payables
|
Monetary instant, credit |
IAS 1.54 k Disclosure
|
The amount of trade payables and other payables. [Refer: Trade payables; Other payables]
|
||
Categories of non-current financial liabilities [abstract]
|
|||||
Non-current financial liabilities at fair value through profit or loss [abstract]
|
|||||
Non-current financial liabilities at fair value through profit or loss, classified as held for trading
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for
trading. [Refer: Non-current financial liabilities at fair value through profit or loss]
|
||
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such
upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon
initial recognition or subsequently]
|
||
Total non-current financial liabilities at fair value through profit or loss
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities
at fair value through profit or loss]
|
||
Non-current financial liabilities at amortised cost
|
Monetary instant, credit |
IFRS 7.8 g Disclosure
|
The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
|
||
Total non-current financial liabilities
|
Monetary instant, credit |
IFRS 7.25 Disclosure
|
The amount of non-current financial liabilities. [Refer: Financial liabilities]
|
||
Categories of current financial liabilities [abstract]
|
|||||
Current financial liabilities at fair value through profit or loss [abstract]
|
|||||
Current financial liabilities at fair value through profit or loss, classified as held for trading
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading.
[Refer: Current financial liabilities at fair value through profit or loss]
|
||
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon
initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial
recognition or subsequently]
|
||
Total current financial liabilities at fair value through profit or loss
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at
fair value through profit or loss]
|
||
Current financial liabilities at amortised cost
|
Monetary instant, credit |
IFRS 7.8 g Disclosure
|
The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
|
||
Total current financial liabilities
|
Monetary instant, credit |
IFRS 7.25 Disclosure
|
The amount of current financial liabilities. [Refer: Financial liabilities]
|
||
Categories of financial liabilities [abstract]
|
|||||
Financial liabilities at fair value through profit or loss [abstract]
|
|||||
Financial liabilities at fair value through profit or loss that meet definition of held for trading
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial
liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing
it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed
together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative
(except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer:
Financial liabilities at fair value through profit or loss]
|
||
Deposits at fair value through profit or loss that meet definition of held for trading
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held
for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]
|
||
Deposits from banks at fair value through profit or loss that meet definition of held for trading
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition
of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]
|
||
Deposits from customers at fair value through profit or loss that meet definition of held for trading
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that meet the definition
of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]
|
||
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition
or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]
|
||
Deposits at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities held by the entity at fair value through profit or loss that were designated as such upon
initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial
recognition or subsequently]
|
||
Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that were designated
as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated
upon initial recognition or subsequently]
|
||
Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that were designated
as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated
upon initial recognition or subsequently]
|
||
Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of instruments issued by the entity that represent indebtedness at fair value through profit or loss that were
designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or
loss, designated upon initial recognition or subsequently]
|
||
Total financial liabilities at fair value through profit or loss
|
Monetary instant, credit |
IFRS 7.8 e Disclosure
|
The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for
trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity
may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results
in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency
(sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising
the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial
liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management
or investment strategy, and information about the group is provided internally on that basis to the entity’s key management
personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives
[member]; Financial assets; Financial liabilities]
|
||
Financial liabilities at amortised cost
|
Monetary instant, credit |
IFRS 7.8 g Disclosure
|
The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are
measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective
interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]
|
||
Deposits at amortised cost
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]
|
||
Deposits from banks at amortised cost
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised
cost]
|
||
Deposits from customers at amortised cost
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from customers held by the entity at amortised cost. [Refer: Financial liabilities at amortised
cost]
|
||
Debt instruments issued at amortised cost
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer: Financial liabilities
at amortised cost]
|
||
Subordinated liabilities at amortised cost
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of liabilities that are subordinate to other liabilities with respect to claims at amortised cost. [Refer: Financial
liabilities at amortised cost]
|
||
Total financial liabilities
|
Monetary instant, credit |
IFRS 7.25 Disclosure
|
|
||
Miscellaneous non-current liabilities [abstract]
|
|||||
Non-current net defined benefit liability
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]
|
||
Non-current derivative financial liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]
|
||
Non-current dividend payables
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current dividend payables. [Refer: Dividend payables]
|
||
Non-current interest payable
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of non-current interest payable. [Refer: Interest payable]
|
||
Non-current deposits from customers
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current deposits from customers. [Refer: Deposits from customers]
|
||
Non-current debt instruments issued
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current debt instruments issued. [Refer: Debt instruments issued]
|
||
Non-current warrant liability
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current warrant liabilities. [Refer: Warrant liability]
|
||
Other non-current liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer:
Non-current liabilities]
|
||
Miscellaneous current liabilities [abstract]
|
|||||
Current net defined benefit liability
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current net defined benefit liability. [Refer: Net defined benefit liability]
|
||
Current derivative financial liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]
|
||
Current dividend payables
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current dividend payables. [Refer: Dividend payables]
|
||
Current interest payable
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of current interest payable. [Refer: Interest payable]
|
||
Current deposits from customers
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current deposits from customers. [Refer: Deposits from customers]
|
||
Current debt instruments issued
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current debt instruments issued. [Refer: Debt instruments issued]
|
||
Current accrued expenses and other current liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]
|
||
Current warrant liability
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current warrant liabilities. [Refer: Warrant liability]
|
||
Other current liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current
liabilities]
|
||
Miscellaneous liabilities [abstract]
|
|||||
Net defined benefit liability
|
Monetary instant, credit |
IAS 1.55 Common practice
|
|
||
Derivative financial liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
|
||
Derivative financial liabilities held for trading
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities
at fair value through profit or loss that meet definition of held for trading]
|
||
Derivative financial liabilities held for hedging
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]
|
||
Dividend payables
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of dividends that the company has declared but not yet paid.
|
||
Interest payable
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of interest recognised as a liability.
|
||
Deposit liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities held by the entity.
|
||
Deposits from banks
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from banks held by the entity.
|
||
Deposits from customers [abstract]
|
|||||
Balances on term deposits from customers
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of balances in customers' term deposits held by the entity.
|
||
Balances on demand deposits from customers
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of balances in customers' demand deposits held by the entity.
|
||
Balances on current accounts from customers
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of balances in customers' current accounts held by the entity.
|
||
Balances on other deposits from customers
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the
same statement or note.
|
||
Total deposits from customers
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from customers held by the entity.
|
||
Liabilities due to central banks
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of liabilities due to central banks.
|
||
Subordinated liabilities [abstract]
|
|||||
Dated subordinated liabilities
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]
|
||
Undated subordinated liabilities
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]
|
||
Total subordinated liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of liabilities that are subordinate to other liabilities with respect to claims.
|
||
Debt instruments issued
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of instruments issued by the entity that represent indebtedness.
|
||
Bank acceptance liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of bank acceptances recognised as liabilities.
|
||
Repurchase agreements and cash collateral on securities lent
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.
|
||
Investment contracts liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.
|
||
Items in course of transmission to other banks
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of items that have been transmitted to but not yet received and processed by other banks.
|
||
Warrant liability
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of warrant liabilities.
|
||
Other liabilities
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of liabilities that the entity does not separately disclose in the same statement or note.
|
||
Deposits from banks
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from banks held by the entity.
|
||
Deposits from customers [abstract]
|
|||||
Balances on demand deposits from customers
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of balances in customers' demand deposits held by the entity.
|
||
Total deposits from customers
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of deposit liabilities from customers held by the entity.
|
||
Balances on other deposits from customers
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the
same statement or note.
|
||
Balances on term deposits from customers
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of balances in customers' term deposits held by the entity.
|
||
Balances on current accounts from customers
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of balances in customers' current accounts held by the entity.
|
||
Issued capital [abstract]
|
|||||
Issued capital, ordinary shares
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]
|
||
Issued capital, preference shares
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
The nominal value of capital arising from issuing preference shares. [Refer: Issued capital]
|
||
Total issued capital
|
Monetary instant, credit |
IAS 1.78 e Example
|
The nominal value of capital issued.
|
||
Retained earnings [abstract]
|
|||||
Retained earnings, profit (loss) for reporting period
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings;
Profit (loss)]
|
||
Retained earnings, excluding profit (loss) for reporting period
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss
for the reporting period. [Refer: Retained earnings]
|
||
Total retained earnings
|
Monetary instant, credit |
IAS 1.IG6 Example, IAS 1.78 e Example
|
A component of equity representing the entity's cumulative undistributed earnings or deficit.
|
||
Accumulated other comprehensive income [abstract]
|
|||||
Revaluation surplus
|
Monetary instant, credit |
IAS 38.85 Disclosure, IAS 16.39 Disclosure
|
A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive
income. [Refer: Other comprehensive income]
|
||
Reserve of exchange differences on translation
|
Monetary instant, credit |
IAS 21.52 b Disclosure
|
A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive
income and accumulated in equity. [Refer: Other comprehensive income]
|
||
Reserve of cash flow hedges
|
Monetary instant, credit |
IFRS 9.6.5.11 Disclosure, IAS 1.78 e Common practice
|
A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be
an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
|
||
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity
instruments that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in value of time value of options
|
Monetary instant, credit |
IFRS 9.6.5.15 Disclosure, IAS 1.78 e Common practice
|
A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic
value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
|
||
Reserve of change in value of forward elements of forward contracts
|
Monetary instant, credit |
IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure
|
A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating
the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the
spot element.
|
||
Reserve of change in value of foreign currency basis spreads
|
Monetary instant, credit |
IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure
|
A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments
when excluding them from the designation of these financial instruments as hedging instruments.
|
||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other
comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive
income]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded
from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses);
Insurance contracts issued [member]]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not
be reclassified to profit or loss
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded
from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses);
Insurance contracts issued [member]]
|
||
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from
profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Reserve of gains and losses on remeasuring available-for-sale financial assets
|
Monetary instant, credit |
Expired 2023-01-01 IAS 1.78 e Common practice
|
A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer:
Financial assets available-for-sale]
|
||
Reserve of remeasurements of defined benefit plans
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
|
||
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale
|
Monetary instant, credit |
IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example
|
The amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal
groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive
income; Disposal groups classified as held for sale [member]]
|
||
Reserve of gains and losses from investments in equity instruments
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has
designated at fair value through other comprehensive income.
|
||
Reserve of change in fair value of financial liability attributable to change in credit risk of liability
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in
the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
|
||
Total accumulated other comprehensive income
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in
profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]
|
||
Miscellaneous equity [abstract]
|
|||||
Reserve of share-based payments
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity resulting from share-based payments.
|
||
Reserve of equity component of convertible instruments
|
Monetary instant, credit |
IAS 1.55 Common practice
|
A component of equity representing components of convertible instruments classified as equity.
|
||
Capital redemption reserve
|
Monetary instant, credit |
IAS 1.55 Common practice
|
A component of equity representing the reserve for the redemption of the entity's own shares.
|
||
Merger reserve
|
Monetary instant, credit |
IAS 1.55 Common practice
|
A component of equity that may result in relation to a business combination outside the scope of IFRS 3.
|
||
Statutory reserve
|
Monetary instant, credit |
IAS 1.55 Common practice
|
A component of equity representing reserves created based on legal requirements.
|
||
Capital reserve
|
Monetary instant, credit |
IAS 1.55 Common practice
|
A component of equity representing the capital reserves.
|
||
Additional paid-in capital
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received
from other transactions involving the entity's stock or stockholders.
|
||
Warrant reserve
|
Monetary instant, credit |
IAS 1.78 e Common practice
|
A component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment
arrangements. [Refer: Reserve of share-based payments]
|
||
Net assets (liabilities) [abstract]
|
|||||
Assets
|
Monetary instant, debit |
IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
|
The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right
that has the potential to produce economic benefits.
|
||
Liabilities
|
(Monetary) instant, credit |
IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure
|
The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource
is a right that has the potential to produce economic benefits.
|
||
Net assets (liabilities)
|
Monetary instant, debit |
IFRS 1.IG63 Example, IAS 1.112 c Common practice
|
The amount of assets less the amount of liabilities.
|
||
Net current assets (liabilities) [abstract]
|
|||||
Current assets
|
Monetary instant, debit |
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
|
The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b)
holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d)
classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to
settle a liability for at least twelve months after the reporting period. [Refer: Assets]
|
||
Current liabilities
|
(Monetary) instant, credit |
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
|
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily
for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does
not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
|
||
Net current assets (liabilities)
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of current assets less the amount of current liabilities.
|
||
Assets less current liabilities [abstract]
|
|||||
Assets
|
Monetary instant, debit |
IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
|
The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right
that has the potential to produce economic benefits.
|
||
Current liabilities
|
(Monetary) instant, credit |
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
|
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily
for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does
not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
|
||
Assets less current liabilities
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of assets less the amount of current liabilities.
|
||
Net debt
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of net debt of the entity.
|
||
[800200] Notes - Analysis of income and expense
|
|||||
Analysis of income and expense [abstract]
|
|||||
Revenue [abstract]
|
|||||
Revenue from sale of goods
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of goods. [Refer: Revenue]
|
||
Revenue from sale of copper
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of copper. [Refer: Revenue]
|
||
Revenue from sale of gold
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of gold. [Refer: Revenue]
|
||
Revenue from sale of silver
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of silver. [Refer: Revenue]
|
||
Revenue from sale of oil and gas products
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]
|
||
Revenue from sale of crude oil
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]
|
||
Revenue from sale of natural gas
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]
|
||
Revenue from sale of petroleum and petrochemical products
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical
products; Revenue]
|
||
Revenue from sale of telecommunication equipment
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]
|
||
Revenue from sale of electricity
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of electricity. [Refer: Revenue]
|
||
Revenue from sale of publications
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of publications. [Refer: Revenue]
|
||
Circulation revenue
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats.
[Refer: Revenue]
|
||
Subscription circulation revenue
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]
|
||
Non-subscription circulation revenue
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]
|
||
Revenue from sale of books
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of books. [Refer: Revenue]
|
||
Revenue from sale of agricultural produce
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]
|
||
Revenue from sale of sugar
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of sugar. [Refer: Revenue]
|
||
Revenue from sale of alcohol and alcoholic drinks
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]
|
||
Revenue from sale of food and beverage
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]
|
||
Revenue from rendering of services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of services. [Refer: Revenue]
|
||
Revenue from rendering of telecommunication services [abstract]
|
|||||
Revenue from rendering of telephone services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]
|
||
Revenue from rendering of land line telephone services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]
|
||
Revenue from rendering of mobile telephone services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]
|
||
Revenue from rendering of internet and data services [abstract]
|
|||||
Revenue from rendering of internet services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of internet services. [Refer: Revenue]
|
||
Revenue from rendering of data services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of data services. [Refer: Revenue]
|
||
Total revenue from rendering of internet and data services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]
|
||
Revenue from rendering of interconnection services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]
|
||
Revenue from rendering of other telecommunication services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose
in the same statement or note. [Refer: Revenue]
|
||
Total revenue from rendering of telecommunication services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]
|
||
Revenue from rendering of transport services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of transport services. [Refer: Revenue]
|
||
Revenue from rendering of passenger transport services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]
|
||
Revenue from rendering of cargo and mail transport services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]
|
||
Revenue from rendering of advertising services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]
|
||
Revenue from rendering of printing services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of printing services. [Refer: Revenue]
|
||
Revenue from rendering of information technology services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]
|
||
Revenue from rendering of information technology maintenance and support services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer:
Revenue]
|
||
Revenue from rendering of information technology consulting services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]
|
||
Revenue from hotel operations
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from hotel operations. [Refer: Revenue]
|
||
Revenue from room occupancy services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from room occupancy services. [Refer: Revenue]
|
||
Revenue from rendering of gaming services
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]
|
||
Revenue from construction contracts
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for
the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their
design, technology and function or their ultimate purpose or use. [Refer: Revenue]
|
||
Royalty income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income arising from royalties.
|
||
Licence fee income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income arising from licence fees.
|
||
Franchise fee income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income arising from franchise fees.
|
||
Interest income
|
Monetary duration, credit |
IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure, IAS 1.112 c Common practice, IFRS 8.28 e Disclosure
|
The amount of income arising from interest.
|
||
Interest income on available-for-sale financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IAS 1.112 c Common practice
|
The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]
|
||
Interest income on cash and bank balances at central banks
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances
at central banks]
|
||
Interest income on cash and cash equivalents
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]
|
||
Interest income on debt instruments held
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]
|
||
Interest income on deposits
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on deposits. [Refer: Interest income]
|
||
Interest income on financial assets designated at fair value through profit or loss
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income;
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
|
||
Interest income on financial assets held for trading
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value
through profit or loss, classified as held for trading]
|
||
Interest income on held-to-maturity investments
|
Monetary duration, credit |
Expired 2023-01-01 IAS 1.112 c Common practice
|
The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]
|
||
Interest income on loans and advances to banks
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]
|
||
Interest income on loans and advances to customers
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]
|
||
Interest income on loans and receivables
|
Monetary duration, credit |
Expired 2023-01-01 IAS 1.112 c Common practice
|
The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]
|
||
Interest income on other financial assets
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]
|
||
Interest income on reverse repurchase agreements and cash collateral on securities borrowed
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest
income; Reverse repurchase agreements and cash collateral on securities borrowed]
|
||
Dividend income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion
to their holdings of a particular class of capital.
|
||
Other revenue
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer:
Revenue]
|
||
Total revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Material income and expense [abstract]
|
|||||
Write-downs (reversals of write-downs) of inventories [abstract]
|
|||||
Inventory write-down
|
Monetary duration |
IAS 2.36 e Disclosure, IAS 1.98 a Disclosure
|
The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]
|
||
Reversal of inventory write-down
|
(Monetary) duration |
IAS 1.98 a Disclosure, IAS 2.36 f Disclosure
|
The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down
of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]
|
||
Net write-downs (reversals of write-downs) of inventories
|
Monetary duration, debit |
IAS 1.98 a Disclosure
|
The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs.
[Refer: Inventories]
|
||
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
|
|||||
Impairment loss recognised in profit or loss, property, plant and equipment
|
Monetary duration |
IAS 1.98 a Disclosure, IAS 16.73 e (v) Disclosure
|
The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised
in profit or loss; Property, plant and equipment]
|
||
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
|
(Monetary) duration |
IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure
|
The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal
of impairment loss recognised in profit or loss; Property, plant and equipment]
|
||
Net write-downs (reversals of write-downs) of property, plant and equipment
|
Monetary duration |
IAS 1.98 a Disclosure
|
The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals
of those write-downs. [Refer: Property, plant and equipment]
|
||
Impairment loss (reversal of impairment loss) on trade receivables [abstract]
|
|||||
Impairment loss recognised in profit or loss, trade receivables
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit
or loss; Trade receivables]
|
||
Reversal of impairment loss recognised in profit or loss, trade receivables
|
(Monetary) duration, credit |
IAS 1.112 c Common practice
|
The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment
loss recognised in profit or loss; Trade receivables]
|
||
Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment
loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables]
|
||
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
|
|||||
Impairment loss recognised in profit or loss, loans and advances
|
Monetary duration |
IAS 1.85 Common practice
|
The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit
or loss]
|
||
Reversal of impairment loss recognised in profit or loss, loans and advances
|
(Monetary) duration |
IAS 1.85 Common practice
|
The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment
loss recognised in profit or loss]
|
||
Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer:
Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
|
||
Gain on recovery of loans and advances previously written off
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The gain on the recovery of loans and advances previously written off.
|
||
Expense of restructuring activities
|
Monetary duration, debit |
IAS 1.98 b Disclosure
|
The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management
and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted.
Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country
or region or the relocation of activities from one country or region to another; (c) changes in management structure; and
(d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations.
|
||
Reversal of provisions for cost of restructuring
|
Monetary duration, credit |
IAS 1.98 b Disclosure
|
The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]
|
||
Gains (losses) on disposals of non-current assets [abstract]
|
|||||
Gains on disposals of non-current assets
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The gain on disposals of non-current assets. [Refer: Non-current assets]
|
||
Losses on disposals of non-current assets
|
(Monetary) duration, debit |
IAS 1.112 c Common practice
|
The losses on disposals of non-current assets. [Refer: Non-current assets]
|
||
Net gains (losses) on disposals of non-current assets
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]
|
||
Gains (losses) on disposals of property, plant and equipment [abstract]
|
|||||
Gains on disposals of property, plant and equipment
|
Monetary duration, credit |
IAS 1.98 c Disclosure
|
The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Losses on disposals of property, plant and equipment
|
(Monetary) duration, debit |
IAS 1.98 c Disclosure
|
The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Net gains (losses) on disposals of property, plant and equipment
|
Monetary duration, credit |
IAS 1.98 c Disclosure
|
The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Gains (losses) on disposals of investment properties [abstract]
|
|||||
Gains on disposals of investment properties
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The gain on disposals of investment properties. [Refer: Investment property]
|
||
Losses on disposals of investment properties
|
(Monetary) duration, debit |
IAS 1.112 c Common practice
|
The losses on disposals of investment properties. [Refer: Investment property]
|
||
Net gains (losses) on disposals of investment properties
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The gains (losses) on disposals of investment properties. [Refer: Investment property]
|
||
Gains (losses) on disposals of investments [abstract]
|
|||||
Gains on disposals of investments
|
Monetary duration, credit |
IAS 1.98 d Disclosure
|
The gain on the disposal of investments.
|
||
Losses on disposals of investments
|
(Monetary) duration, debit |
IAS 1.98 d Disclosure
|
The losses on the disposal of investments.
|
||
Net gains (losses) on disposals of investments
|
Monetary duration, credit |
IAS 1.98 d Disclosure
|
The gains (losses) on disposals of investments.
|
||
Gains (losses) on disposals of other non-current assets
|
Monetary duration, credit |
IAS 1.98 Disclosure
|
The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]
|
||
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
|
Monetary duration, credit |
IFRIC 19.11 Disclosure
|
The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement
of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]
|
||
Gains (losses) on litigation settlements [abstract]
|
|||||
Gains on litigation settlements
|
Monetary duration, credit |
IAS 1.98 f Disclosure
|
The gain on settlements of litigation.
|
||
Losses on litigation settlements
|
(Monetary) duration, debit |
IAS 1.98 f Disclosure
|
The losses on settlements of litigation.
|
||
Net gains (losses) on litigation settlements
|
Monetary duration, credit |
IAS 1.98 f Disclosure
|
The gains (losses) on settlements of litigation.
|
||
Other reversals of provisions
|
Monetary duration, credit |
IAS 1.98 g Disclosure
|
The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer:
Provisions]
|
||
Income from continuing operations attributable to owners of parent
|
Monetary duration, credit |
IFRS 5.33 d Disclosure
|
|
||
Income from discontinued operations attributable to owners of parent
|
Monetary duration, credit |
IFRS 5.33 d Disclosure
|
The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]
|
||
Profit (loss) from continuing operations attributable to non-controlling interests
|
Monetary duration, credit |
IFRS 5.33 d Example, IFRS 5 - Example 11 Example
|
The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing
operations; Non-controlling interests]
|
||
Profit (loss) from discontinued operations attributable to non-controlling interests
|
Monetary duration, credit |
IFRS 5.33 d Example, IFRS 5 - Example 11 Example
|
The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued
operations; Non-controlling interests]
|
||
Dividends classified as expense
|
Monetary duration, debit |
IAS 32.40 Example
|
The amount of dividends classified as an expense.
|
||
Royalty expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expense arising from royalties.
|
||
Research and development expense
|
Monetary duration, debit |
IAS 38.126 Disclosure
|
The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
|
||
Investment income
|
Monetary duration, credit |
IAS 26.35 b (iii) Disclosure, IAS 1.85 Common practice
|
The amount of investment income, such as interest and dividends.
|
||
Finance income (cost)
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of income or cost associated with interest and other financing activities of the entity.
|
||
Other finance income (cost)
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance
income (cost)]
|
||
Other finance income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]
|
||
Other finance cost
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]
|
||
Interest expense
|
Monetary duration, debit |
IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure
|
The amount of expense arising from interest.
|
||
Interest expense on bank loans and overdrafts
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]
|
||
Interest expense on bonds
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]
|
||
Interest expense on borrowings
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]
|
||
Interest expense on debt instruments issued
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]
|
||
Interest expense on deposits from banks
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]
|
||
Interest expense on deposits from customers
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]
|
||
Interest expense on liabilities due to central banks
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]
|
||
Interest expense on financial liabilities designated at fair value through profit or loss
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest
expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
|
||
Interest expense on financial liabilities held for trading
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities
at fair value through profit or loss that meet definition of held for trading]
|
||
Interest expense on other financial liabilities
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]
|
||
Interest expense on repurchase agreements and cash collateral on securities lent
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense;
Repurchase agreements and cash collateral on securities lent]
|
||
Interest income (expense)
|
Monetary duration, credit |
IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure
|
The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
|
||
Expense arising from passage of time on other provisions
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits,
resulting from the effect of the passage of time. [Refer: Other provisions]
|
||
Repairs and maintenance expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables
or small parts.
|
||
Fuel and energy expense [abstract]
|
|||||
Fuel expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from the consumption of fuel.
|
||
Energy expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from the consumption of energy.
|
||
Total fuel and energy expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from the consumption of fuel and energy.
|
||
Other operating income (expense)
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.
|
||
Miscellaneous other operating income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]
|
||
Miscellaneous other operating expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]
|
||
Selling, general and administrative expense [abstract]
|
|||||
Selling expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense relating to selling activities of the entity.
|
||
General and administrative expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense relating to general and administrative activities of the entity.
|
||
Total selling, general and administrative expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expense relating to selling, general and administrative activities of the entity.
|
||
Distribution and administrative expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution
costs]
|
||
Donations and subsidies expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from donations and subsidies.
|
||
Directors' remuneration expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of remuneration paid or payable to the entity's directors.
|
||
Occupancy expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expense arising from occupancy services received by the entity.
|
||
Revenue and other operating income
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]
|
||
Rental income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income recognised from rental activities.
|
||
Rental expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expense recognised on rental activities.
|
||
Property service charge income (expense) [abstract]
|
|||||
Property service charge income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income arising from charges related to servicing of property.
|
||
Property service charge expense
|
(Monetary) duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from charges related to servicing of property.
|
||
Net property service charge income (expense)
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service
charge income]
|
||
Property development and project management income
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of income arising from property development and project management.
|
||
Property development and project management expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expense arising from property development and project management.
|
||
Property management expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense relating to property management. Property is land or a building - or part of a building - or both.
|
||
Income from reimbursements under insurance policies
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered
by an insurance contract.
|
||
Income from fines and penalties
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income arising from fines and penalties.
|
||
Operating expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of all operating expenses.
|
||
Operating expense excluding cost of sales
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]
|
||
Cost of sales, hotel operations
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]
|
||
Cost of sales, room occupancy services
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]
|
||
Cost of sales, food and beverage
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]
|
||
Sales and marketing expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expense relating to the marketing and selling of goods or services.
|
||
Media production expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from media production.
|
||
Gains (losses) on change in fair value of derivatives [abstract]
|
|||||
Gains on change in fair value of derivatives
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
|
||
Losses on change in fair value of derivatives
|
(Monetary) duration, debit |
IAS 1.85 Common practice
|
The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
|
||
Net gains (losses) on change in fair value of derivatives
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives
[member]]
|
||
Fee and commission income (expense) [abstract]
|
|||||
Fee and commission income [abstract]
|
|||||
Brokerage fee income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income recognised for brokerage fees charged by the entity.
|
||
Portfolio and other management fee income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income recognised from portfolio and other management fees.
|
||
Credit-related fee and commission income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]
|
||
Other fee and commission income
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer:
Fee and commission income]
|
||
Total fee and commission income
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of income relating to fees and commissions.
|
||
Fee and commission expense [abstract]
|
|||||
Brokerage fee expense
|
(Monetary) duration, debit |
IAS 1.112 c Common practice
|
The amount of expense recognised for brokerage fees charged to the entity.
|
||
Other fee and commission expense
|
(Monetary) duration, debit |
IAS 1.112 c Common practice
|
The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer:
Fee and commission expense]
|
||
Total fee and commission expense
|
(Monetary) duration, debit |
IAS 1.85 Common practice
|
The amount of expense relating to fees and commissions.
|
||
Net fee and commission income (expense)
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of income or expense relating to fees and commissions.
|
||
Trading income (expense) [abstract]
|
|||||
Trading income (expense) on debt instruments
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]
|
||
Trading income (expense) on equity instruments
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]
|
||
Trading income (expense) on derivative financial instruments
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading
income (expense)]
|
||
Trading income (expense) on foreign exchange contracts
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]
|
||
Other trading income (expense)
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer:
Trading income (expense)]
|
||
Total trading income (expense)
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of income (expense) relating to trading assets and liabilities.
|
||
Expenses by nature [abstract]
|
|||||
Raw materials and consumables used
|
Monetary duration, debit |
IAS 1.102 Example, IAS 1.99 Disclosure
|
The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current
raw materials]
|
||
Cost of merchandise sold
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of merchandise that was sold during the period and recognised as an expense.
|
||
Cost of purchased energy sold
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of purchased energy that was sold during the period and recognised as an expense.
|
||
Services expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of expense arising from services.
|
||
Insurance expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from purchased insurance.
|
||
Professional fees expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of fees paid or payable for professional services.
|
||
Transportation expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from transportation services.
|
||
Bank and similar charges
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of bank and similar charges recognised by the entity as an expense.
|
||
Energy transmission charges
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of charges related to transmission of energy.
|
||
Travel expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from travel.
|
||
Communication expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from communication.
|
||
Utilities expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from purchased utilities.
|
||
Advertising expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from advertising.
|
||
Classes of employee benefits expense [abstract]
|
|||||
Short-term employee benefits expense [abstract]
|
|||||
Wages and salaries
|
Monetary duration, debit |
IAS 19.9 Common practice
|
A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
|
||
Social security contributions
|
Monetary duration, debit |
IAS 19.9 Common practice
|
A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
|
||
Other short-term employee benefits
|
Monetary duration, debit |
IAS 19.9 Common practice
|
The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within
twelve months after the end of the annual reporting period in which the employees render the related services, that the entity
does not separately disclose in the same statement or note. [Refer: Employee benefits expense]
|
||
Total short-term employee benefits expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within
twelve months after the end of the annual reporting period in which the employees render the related services.
|
||
Post-employment benefit expense in profit or loss [abstract]
|
|||||
Post-employment benefit expense, defined contribution plans
|
Monetary duration, debit |
IAS 19.53 Disclosure
|
The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment
benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive
obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating
to employee service in the current and prior periods.
|
||
Post-employment benefit expense in profit or loss, defined benefit plans
|
Monetary duration, debit |
IAS 19.5 Common practice, IAS 19.135 b Common practice
|
|
||
Total post-employment benefit expense in profit or loss
|
Monetary duration, debit |
IAS 19.5 Common practice
|
The amount of post-employment benefit expense included in profit or loss
|
||
Termination benefits expense
|
Monetary duration, debit |
IAS 19.171 Common practice
|
The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange
for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's
employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for
the termination of employment. [Refer: Employee benefits expense]
|
||
Other long-term employee benefits
|
Monetary duration, debit |
IAS 19.158 Common practice
|
The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may
include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing
and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]
|
||
Expense from share-based payment transactions with employees
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]
|
||
Other employee expense
|
Monetary duration, debit |
IAS 19.5 Common practice
|
The amount of employee expenses that the entity does not separately disclose in the same statement or note.
|
||
Total employee benefits expense
|
Monetary duration, debit |
IAS 1.99 Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure
|
The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination
of employment.
|
||
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
|
|||||
Depreciation and amortisation expense [abstract]
|
|||||
Depreciation expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over
their useful lives.
|
||
Amortisation expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets
over their useful lives.
|
||
Total depreciation and amortisation expense
|
Monetary duration, debit |
IFRS 12.B13 d Disclosure, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IAS 1.102 Example, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
|
The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable
amounts of assets over their useful lives.
|
||
Impairment loss (reversal of impairment loss) recognised in profit or loss
|
Monetary duration, debit |
IAS 1.99 Disclosure
|
The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised
in profit or loss; Reversal of impairment loss recognised in profit or loss]
|
||
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit
or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit
or loss]
|
||
Tax expense other than income tax expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of tax expense exclusive of income tax expense.
|
||
Property tax expense
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of tax expense levied on property. Property is land or a building - or part of a building - or both.
|
||
Other expenses
|
Monetary duration, debit |
IAS 1.102 Example, IAS 1.99 Disclosure
|
The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the
'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]
|
||
Total expenses, by nature
|
Monetary duration, debit |
IAS 1.99 Disclosure
|
The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport
costs, employee benefits and advertising costs), and not reallocated among functions within the entity.
|
||
Disclosure of attribution of expenses by nature to their function [text block]
|
Text block |
IAS 1.104 Common practice, IAS 1.112 c Common practice
|
The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.
|
||
Disclosure of attribution of expenses by nature to their function [abstract]
|
|||||
Disclosure of attribution of expenses by nature to their function [table]
|
Table |
IAS 1.104 Common practice, IAS 1.112 c Common practice
|
Schedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement
of profit or loss.
|
||
Attribution of expenses by nature to their function [axis]
|
Axis |
IAS 1.104 Common practice, IAS 1.112 c Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Attribution of expenses by nature to their function [domain]
|
Domain [default] |
IAS 1.112 c Common practice, IAS 1.104 Common practice
|
This member stands for the standard value of the ‘Attribution of expenses by nature to their function' axis if no other member
is used.
|
||
Cost of sales [member]
|
Member |
IAS 1.104 Common practice, IAS 1.112 c Common practice
|
This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member
is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
|
||
Selling, general and administrative expense [member]
|
Member |
IAS 1.104 Common practice, IAS 1.112 c Common practice
|
This member stands for the amount of expense relating to selling, general and administrative activities of the entity. This
member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
|
||
|
|
|
|||
Cost of sales [member]
|
Member |
IAS 1.104 Common practice, IAS 1.112 c Common practice
|
This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member
is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
|
||
Selling, general and administrative expense [member]
|
Member |
IAS 1.104 Common practice, IAS 1.112 c Common practice
|
This member stands for the amount of expense relating to selling, general and administrative activities of the entity. This
member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.
|
||
Disclosure of attribution of expenses by nature to their function [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Depreciation and amortisation expense [abstract]
|
|||||
Depreciation expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over
their useful lives.
|
||
Amortisation expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets
over their useful lives.
|
||
Total depreciation and amortisation expense
|
Monetary duration, debit |
IFRS 12.B13 d Disclosure, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IAS 1.102 Example, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
|
The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable
amounts of assets over their useful lives.
|
||
Miscellaneous other comprehensive income [abstract]
|
|||||
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate.
[Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments
in foreign operations [abstract]
|
|||||
Other comprehensive income, net of tax, exchange differences on translation of foreign operations
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences
when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, hedges of net investments in foreign operations
|
Monetary duration, credit |
IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments
in foreign operations. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments
in foreign operations
|
Monetary duration, credit |
IAS 1.91 a Common practice
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange
differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations.
[Refer: Other comprehensive income]
|
||
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments
in foreign operations [abstract]
|
|||||
Other comprehensive income, before tax, exchange differences on translation of foreign operations
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences
on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
|
||
Other comprehensive income, before tax, hedges of net investments in foreign operations
|
Monetary duration, credit |
IAS 39.102 a Disclosure, IAS 1.91 b Disclosure, IFRS 9.6.5.13 a Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments
in foreign operations. [Refer: Other comprehensive income, before tax]
|
||
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments
in foreign operations
|
Monetary duration, credit |
IAS 1.91 b Common practice
|
The amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange
differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations.
[Refer: Other comprehensive income, before tax]
|
||
Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign
operations included in other comprehensive income [abstract]
|
|||||
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income
|
Monetary duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences
on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange
differences on translation]
|
||
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income
|
Monetary duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments
in foreign operations. [Refer: Other comprehensive income]
|
||
Total income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign
operations included in other comprehensive income
|
Monetary duration, debit |
IAS 12.81 ab Common practice, IAS 1.90 Common practice
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments
in foreign operations. [Refer: Other comprehensive income; Hedges of net investment in foreign operations [member]]
|
||
Other comprehensive income, attributable to owners of parent
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of other comprehensive income attributable to owners of the parent.
|
||
Other comprehensive income, attributable to non-controlling interests
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other
comprehensive income]
|
||
Other components of other comprehensive income that will be reclassified to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss,
net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]
|
||
Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or
loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive
income]
|
||
Other components of other comprehensive income that will be reclassified to profit or loss, before tax
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss,
before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income,
before tax]
|
||
Other components of other comprehensive income that will not be reclassified to profit or loss, before tax
|
Monetary duration, credit |
IAS 1.85 Common practice
|
The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or
loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive
income, before tax]
|
||
Income tax relating to other components of other comprehensive income that will be reclassified to profit or loss
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of income tax relating to other individually immaterial components of other comprehensive income that will be reclassified
to profit or loss. [Refer: Other comprehensive income]
|
||
Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss
|
Monetary duration, debit |
IAS 1.85 Common practice
|
The amount of income tax relating to other individually immaterial components of other comprehensive income that will not
be reclassified to profit or loss. [Refer: Other comprehensive income]
|
||
Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
|
|||||
Share of profit (loss) of associates accounted for using equity method
|
Monetary duration, credit |
IAS 1.85 Common practice
|
|
||
Share of profit (loss) of joint ventures accounted for using equity method
|
Monetary duration, credit |
IAS 1.85 Common practice
|
|
||
Total share of profit (loss) of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure
|
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
|
|||||
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified
to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.82A Disclosure
|
Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not
be reclassified to profit or loss, net of tax.
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified
to profit or loss, net of tax
|
Monetary duration, credit |
IAS 1.82A Disclosure
|
Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be
reclassified to profit or loss, net of tax.
|
||
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure
|
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
|
|||||
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified
to profit or loss, before tax
|
Monetary duration, credit |
IAS 1.82A Disclosure
|
Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not
be reclassified to profit or loss, before tax.
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified
to profit or loss, before tax
|
Monetary duration, credit |
IAS 1.82A Disclosure
|
Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be
reclassified to profit or loss, before tax.
|
||
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure
|
|
||
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
[abstract]
|
|||||
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
that will not be reclassified to profit or loss
|
Monetary duration, debit |
IAS 1.91 Disclosure
|
The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted
for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of
associates and joint ventures accounted for using equity method, before tax]
|
||
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
that will be reclassified to profit or loss
|
Monetary duration, debit |
IAS 1.91 Disclosure
|
The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted
for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates
and joint ventures accounted for using equity method, before tax]
|
||
Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using
equity method
|
Monetary duration, debit |
IAS 1.90 Disclosure
|
The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted
for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using
equity method, before tax]
|
||
Income tax relating to components of other comprehensive income [abstract]
|
|||||
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
|
Monetary duration, debit |
IAS 1.91 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit
or loss. [Refer: Income tax relating to components of other comprehensive income]
|
||
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss
|
Monetary duration, debit |
IAS 1.91 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit
or loss. [Refer: Income tax relating to components of other comprehensive income]
|
||
Aggregated income tax relating to components of other comprehensive income
|
Monetary duration |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Comprehensive income, continuing and discontinued operations [abstract]
|
|||||
Comprehensive income from continuing operations
|
Monetary duration, credit |
IFRS 5.33 d Common practice
|
|
||
Comprehensive income from discontinued operations
|
Monetary duration, credit |
IFRS 5.33 d Common practice
|
The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]
|
||
Total comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions
with owners in their capacity as owners.
|
||
Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]
|
|||||
Comprehensive income from continuing operations, attributable to owners of parent
|
Monetary duration, credit |
IFRS 5.33 d Common practice
|
The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from
continuing operations]
|
||
Comprehensive income from discontinued operations, attributable to owners of parent
|
Monetary duration, credit |
IFRS 5.33 d Common practice
|
The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from
discontinued operations]
|
||
Total comprehensive income, attributable to owners of parent
|
Monetary duration, credit |
IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure
|
The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
|
||
Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]
|
|||||
Comprehensive income from continuing operations, attributable to non-controlling interests
|
Monetary duration, credit |
IFRS 5.33 d Common practice
|
The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income
from continuing operations; Non-controlling interests]
|
||
Comprehensive income from discontinued operations, attributable to non-controlling interests
|
Monetary duration, credit |
IFRS 5.33 d Common practice
|
The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income
from discontinued operations; Non-controlling interests]
|
||
Total comprehensive income, attributable to non-controlling interests
|
Monetary duration, credit |
IAS 1.81B b (i) Disclosure, IAS 1.106 a Disclosure
|
The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling
interests]
|
||
[800300] Notes - Statement of cash flows, additional disclosures
|
|||||
Statement of cash flows [abstract]
|
|||||
Cash flows from (used in) operating activities [abstract]
|
|||||
Classes of cash payments from operating activities [abstract]
|
|||||
Payments to suppliers for goods and services and to and on behalf of employees
|
Monetary duration, credit |
IAS 7.14 Common practice
|
The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.
|
||
Payments for exploration and evaluation expenses
|
Monetary duration, credit |
IAS 7.14 Common practice
|
The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources
before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
|
||
Adjustments for interest expense
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Interest expense; Profit (loss)]
|
||
Adjustments for interest income
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Interest income; Profit (loss)]
|
||
Adjustments for dividend income
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend
income; Profit (loss)]
|
||
Adjustments for finance income
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance
income; Profit (loss)]
|
||
Adjustments for finance income (cost)
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities.
[Refer: Finance income (cost); Profit (loss)]
|
||
Adjustments for deferred tax expense
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Deferred tax expense (income); Profit (loss)]
|
||
Adjustments to reconcile profit (loss) other than changes in working capital
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities.
[Refer: Profit (loss)]
|
||
Cash flows from (used in) operations before changes in working capital
|
Monetary duration |
IAS 7.20 Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
|
The cash inflow (outflow) from the entity's operations before changes in working capital.
|
||
Increase (decrease) in working capital
|
Monetary duration, credit |
IAS 7.20 Common practice
|
The increase (decrease) in working capital.
|
||
Adjustments for decrease (increase) in trade and other receivables
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Trade and other receivables; Profit (loss)]
|
||
Adjustments for increase (decrease) in trade and other payables
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Trade and other payables; Profit (loss)]
|
||
Adjustments for decrease (increase) in prepaid expenses
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Current prepaid expenses; Profit (loss)]
|
||
Adjustments for decrease (increase) in accrued income including contract assets [abstract]
|
|||||
Adjustments for decrease (increase) in contract assets
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for the decrease (increase) in contract assets to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Contract assets; Profit (loss)]
|
||
Adjustments for decrease (increase) in accrued income other than contract assets
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash
flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)]
|
||
Total adjustments for decrease (increase) in accrued income including contract assets
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash
flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)]
|
||
Adjustments for increase (decrease) in deferred income including contract liabilities [abstract]
|
|||||
Adjustments for increase (decrease) in contract liabilities
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for the increase (decrease) in contract liabilities to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Contract liabilities; Profit (loss)]
|
||
Adjustments for increase (decrease) in deferred income other than contract liabilities
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for the increase (decrease) in deferred income other than contract liabilities to reconcile profit (loss) to net
cash flow from (used in) operating activities. [Refer: Deferred income other than contract liabilities; Profit (loss)]
|
||
Total adjustments for increase (decrease) in deferred income including contract liabilities
|
Monetary duration, debit |
IAS 7.20 a Common practice
|
Adjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net
cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)]
|
||
Adjustments for decrease (increase) in other assets
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities.
[Refer: Other assets; Profit (loss)]
|
||
Adjustments for increase (decrease) in other liabilities
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Other liabilities; Profit (loss)]
|
||
Adjustments for decrease (increase) in other current assets
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Other current assets; Profit (loss)]
|
||
Adjustments for increase (decrease) in other current liabilities
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Other current liabilities; Profit (loss)]
|
||
Adjustments for increase (decrease) in employee benefit liabilities
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Profit (loss)]
|
||
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss)
to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Profit (loss)]
|
||
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss)
to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent;
Profit (loss)]
|
||
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile
profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral
on securities borrowed; Profit (loss)]
|
||
Adjustments for decrease (increase) in financial assets measured at amortised cost
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in financial assets measured at amortised cost to reconcile profit (loss) to net cash
flow from (used in) operating activities. [Refer: Financial assets; Financial assets at amortised cost; Profit (loss)]
|
||
Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income to reconcile
profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value
through other comprehensive income; Profit (loss)]
|
||
Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss to reconcile profit
(loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through
profit or loss; Profit (loss)]
|
||
Adjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition
or subsequently
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in financial assets at fair value through profit or loss that were designated upon initial
recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial
assets; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Profit
(loss)]
|
||
Adjustments for decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair
value
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in financial assets at fair value through profit or loss that are mandatorily measured
at fair value to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial
assets at fair value through profit or loss, mandatorily measured at fair value; Profit (loss)]
|
||
Adjustments for decrease (increase) in financial assets held for trading
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from
(used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified
as held for trading; Profit (loss)]
|
||
Adjustments for increase (decrease) in financial liabilities measured at amortised cost
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in financial liabilities measured at amortised cost to reconcile profit (loss) to net
cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at amortised cost; Profit
(loss)]
|
||
Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss to reconcile profit
(loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair
value through profit or loss; Profit (loss)]
|
||
Adjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial
recognition or subsequently
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss that were designated
upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities.
[Refer: Financial liabilities; Financial liabilities at fair value through profit or loss, designated upon initial recognition
or subsequently; Profit (loss)]
|
||
Adjustments for increase (decrease) in financial liabilities held for trading
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow
from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or
loss that meet definition of held for trading; Profit (loss)]
|
||
Adjustments for decrease (increase) in loans and advances
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in loans and advances to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Loans and advances; Profit (loss)]
|
||
Adjustments for decrease (increase) in loans and advances to banks
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]
|
||
Adjustments for decrease (increase) in loans and advances to central banks
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in loans and advances to central banks to reconcile profit (loss) to net cash flow from
(used in) operating activities. [Refer: Loans and advances to central banks; Profit (loss)]
|
||
Adjustments for decrease (increase) in loans and advances to customers
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]
|
||
Adjustments for decrease (increase) in debt instruments held
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in debt instruments held to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Debt instruments held; Profit (loss)]
|
||
Adjustments for decrease (increase) in equity instruments held
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in equity instruments held to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Equity instruments held; Profit (loss)]
|
||
Adjustments for decrease (increase) in derivative financial assets
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Derivative financial assets; Profit (loss)]
|
||
Adjustments for decrease (increase) in other financial assets
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in financial assets that the entity does not separately disclose in the same statement
or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial assets; Profit
(loss)]
|
||
Adjustments for increase (decrease) in deposits
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in deposit liabilities to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Deposit liabilities; Profit (loss)]
|
||
Adjustments for increase (decrease) in deposits from banks
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Deposits from banks; Profit (loss)]
|
||
Adjustments for increase (decrease) in deposits from customers
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Deposits from customers; Profit (loss)]
|
||
Adjustments for increase (decrease) in debt instruments issued
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in debt instruments issued to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Debt instruments issued; Profit (loss)]
|
||
Adjustments for increase (decrease) in derivative financial liabilities
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]
|
||
Adjustments for increase (decrease) in other financial liabilities
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in financial liabilities that the entity does not separately disclose in the same statement
or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial liabilities;
Profit (loss)]
|
||
Adjustments for decrease (increase) in biological assets
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Biological assets; Profit (loss)]
|
||
Adjustments for increase in other provisions arising from passage of time
|
Monetary duration, debit |
IAS 7.20 Common practice
|
|
||
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit
or loss
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit
(loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense;
Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]
|
||
Adjustments for amortisation expense
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Profit (loss); Depreciation and amortisation expense]
|
||
Adjustments for depreciation expense
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer:
Profit (loss)]
|
||
Adjustments for impairment loss recognised in profit or loss, goodwill
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from
(used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
|
||
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss
to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment
loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal
of impairment loss) recognised in profit or loss]
|
||
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit
(loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment
loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised
in profit or loss]
|
||
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss
to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal
of impairment loss) recognised in profit or loss; Property, plant and equipment]
|
||
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or
loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets
[member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment
loss (reversal of impairment loss) recognised in profit or loss]
|
||
Adjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assets
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for impairment losses (reversal of impairment losses) on financial assets recognised in profit or loss to reconcile
profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment
loss) recognised in profit or loss]
|
||
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile
profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment
loss) recognised in profit or loss]
|
||
Adjustments for gains (losses) on fair value adjustment, investment property
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to
net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment
property; Profit (loss)]
|
||
Adjustments for gains (losses) on change in fair value less costs to sell, biological assets
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss)
to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
|
||
Adjustments for gains (losses) on change in fair value of derivatives
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from
(used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]
|
||
Adjustments for gains (losses) on change in fair value of financial assets
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for gains (losses) on changes in the fair value of financial assets to reconcile profit (loss) to net cash flow
from (used in) operating activities.
|
||
Adjustments for gains (losses) on change in fair value of financial liabilities
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for gains (losses) on changes in the fair value of financial liabilities to reconcile profit (loss) to net cash
flow from (used in) operating activities.
|
||
Adjustments for gain (loss) on disposals, property, plant and equipment
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from
(used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment]
|
||
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates
|
Monetary duration, credit |
IAS 7.20 Common practice
|
|
||
Adjustments for gains (losses) on disposal of financial assets
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for gains (losses) on disposals of financial assets in the scope of IFRS 9 to reconcile profit (loss) to net cash
flow from (used in) operating activities.
|
||
Adjustments for undistributed profits of investments accounted for using equity method
|
Monetary duration, credit |
IAS 7.20 Common practice
|
Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net
cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)]
|
||
Income taxes paid, classified as operating activities
|
Monetary duration, credit |
IAS 7.35 Common practice
|
The cash outflow for income taxes paid, classified as operating activities.
|
||
Income taxes refund, classified as operating activities
|
Monetary duration, debit |
IAS 7.35 Common practice
|
The cash inflow from income taxes refunded, classified as operating activities.
|
||
Finance costs paid, classified as operating activities
|
Monetary duration, credit |
IAS 7.31 Common practice
|
The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]
|
||
Finance income received, classified as operating activities
|
Monetary duration, debit |
IAS 7.31 Common practice
|
The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]
|
||
Adjustments for decrease (increase) in loans and advances to customers
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]
|
||
Adjustments for decrease (increase) in loans and advances to banks
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used
in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]
|
||
Adjustments for increase (decrease) in deposits from customers
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in)
operating activities. [Refer: Deposits from customers; Profit (loss)]
|
||
Adjustments for increase (decrease) in deposits from banks
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating
activities. [Refer: Deposits from banks; Profit (loss)]
|
||
Adjustments for decrease (increase) in financial assets held for trading
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from
(used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified
as held for trading; Profit (loss)]
|
||
Adjustments for increase (decrease) in financial liabilities held for trading
|
Monetary duration, debit |
IAS 7.20 Common practice
|
Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow
from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or
loss that meet definition of held for trading; Profit (loss)]
|
||
Cash flows from (used in) investing activities [abstract]
|
|||||
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and
cash equivalents]
|
||
Dividends received from investments accounted for using equity method, classified as investing activities
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow representing dividends received from investments that are accounted for using the equity method, classified
as investing activities. [Refer: Investments accounted for using equity method; Dividends received]
|
||
Dividends received from associates, classified as investing activities
|
Monetary duration, debit |
IAS 7.16 Common practice
|
|
||
Dividends received from joint ventures, classified as investing activities
|
Monetary duration, debit |
IAS 7.16 Common practice
|
|
||
Purchase of interests in associates
|
Monetary duration, credit |
IAS 7.16 Common practice
|
|
||
Proceeds from sales of interests in associates
|
Monetary duration, debit |
IAS 7.16 Common practice
|
|
||
Purchase of interests in investments accounted for using equity method
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted
for using equity method]
|
||
Proceeds from sales of investments accounted for using equity method
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity
method]
|
||
Cash advances and loans made to related parties
|
Monetary duration, credit |
IAS 7.16 Common practice
|
|
||
Cash receipts from repayment of advances and loans made to related parties
|
Monetary duration, debit |
IAS 7.16 Common practice
|
|
||
Purchase of investment property
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of investment property. [Refer: Investment property]
|
||
Proceeds from sales of investment property
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from sales of investment property. [Refer: Investment property]
|
||
Purchase of biological assets
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of biological assets. [Refer: Biological assets]
|
||
Proceeds from sales of biological assets
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from sales of biological assets. [Refer: Biological assets]
|
||
Purchase of exploration and evaluation assets
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
|
||
Proceeds from disposal of exploration and evaluation assets
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
|
||
Purchase of mining assets
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of mining assets. [Refer: Mining assets]
|
||
Proceeds from disposal of mining assets
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from the disposal of mining assets. [Refer: Mining assets]
|
||
Purchase of oil and gas assets
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]
|
||
Proceeds from disposal of oil and gas assets
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]
|
||
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations.
[Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal
groups classified as held for sale]
|
||
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current
assets
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property
and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets;
Property, plant and equipment]
|
||
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other
non-current assets
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property
and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets;
Property, plant and equipment]
|
||
Payments for development project expenditure
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for expenditure related to development projects.
|
||
Cash flows used in exploration and development activities
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for exploration and development activities.
|
||
Purchase of investments other than investments accounted for using equity method
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments
accounted for using equity method; Investments other than investments accounted for using equity method]
|
||
Proceeds from sales of investments other than investments accounted for using equity method
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments
accounted for using equity method; Investments other than investments accounted for using equity method]
|
||
Purchase of financial instruments, classified as investing activities
|
Monetary duration, credit |
IAS 7.16 Common practice
|
|
||
Proceeds from sales or maturity of financial instruments, classified as investing activities
|
Monetary duration, debit |
IAS 7.16 Common practice
|
|
||
Purchase of financial assets measured at amortised cost, classified as investing activities
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of financial assets measured at amortised cost, classified as investing activities.
|
||
Proceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activities
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from sales or maturity of financial assets measured at amortised cost, classified as investing activities.
|
||
Purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of financial assets measured at fair value through other comprehensive income, classified
as investing activities.
|
||
Proceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified
as investing activities
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from sales or maturity of financial assets measured at fair value through other comprehensive income, classified
as investing activities.
|
||
Purchase of financial assets measured at fair value through profit or loss, classified as investing activities
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for the purchase of financial assets measured at fair value through profit or loss, classified as investing
activities.
|
||
Proceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing
activities
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing
activities.
|
||
Purchase of available-for-sale financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IAS 7.16 Common practice
|
The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
|
||
Proceeds from disposal or maturity of available-for-sale financial assets
|
Monetary duration, debit |
Expired 2023-01-01 IAS 7.16 Common practice
|
The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
|
||
Cash flows from (used in) decrease (increase) in short-term deposits and investments
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.
|
||
Inflows of cash from investing activities
|
Monetary duration, debit |
IAS 7.16 Common practice
|
The cash inflow from investing activities.
|
||
Outflows of cash from investing activities
|
Monetary duration, credit |
IAS 7.16 Common practice
|
The cash outflow for investing activities.
|
||
Cash flows from (used in) financing activities [abstract]
|
|||||
Dividends paid to equity holders of parent, classified as financing activities
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.
|
||
Dividends paid to non-controlling interests, classified as financing activities
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling
interests; Dividends paid to non-controlling interests]
|
||
Proceeds from sale or issue of treasury shares
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]
|
||
Proceeds from exercise of options
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the exercise of options.
|
||
Proceeds from exercise of warrants
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the exercise of share purchase warrants.
|
||
Proceeds from issue of ordinary shares
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]
|
||
Proceeds from issue of preference shares
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]
|
||
Proceeds from non-current borrowings
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from non-current borrowings obtained. [Refer: Borrowings]
|
||
Repayments of non-current borrowings
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]
|
||
Proceeds from current borrowings
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from current borrowings obtained. [Refer: Current borrowings]
|
||
Repayments of current borrowings
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for repayments of current borrowings. [Refer: Current borrowings]
|
||
Cash flows from (used in) increase (decrease) in current borrowings
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]
|
||
Cash advances and loans from related parties
|
Monetary duration, debit |
IAS 7.17 Common practice
|
|
||
Cash repayments of advances and loans from related parties
|
Monetary duration, credit |
IAS 7.17 Common practice
|
|
||
Proceeds from issue of bonds, notes and debentures
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the issuing of bonds, notes and debentures.
|
||
Repayments of bonds, notes and debentures
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for repayments of bonds, notes and debentures.
|
||
Payments for share issue costs
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for share issue costs.
|
||
Payments for debt issue costs
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for debt issue costs.
|
||
Proceeds from contributions of non-controlling interests
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]
|
||
Proceeds from issue of subordinated liabilities
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]
|
||
Repayments of subordinated liabilities
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]
|
||
Proceeds from issue of regulatory capital, financial liabilities
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the issue of regulatory capital, classified as financial liabilities.
|
||
Repayments of regulatory capital, financial liabilities
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for the repayments of regulatory capital, classified as financial liabilities.
|
||
Proceeds from issue of regulatory capital, equity
|
Monetary duration, debit |
IAS 7.17 Common practice
|
The cash inflow from the issue of regulatory capital, classified as equity instruments.
|
||
Repayments of regulatory capital, equity
|
Monetary duration, credit |
IAS 7.17 Common practice
|
The cash outflow for the repayments of regulatory capital, classified as equity instruments.
|
||
[800400] Notes - Statement of changes in equity, additional disclosures
|
|||||
Statement of changes in equity [abstract]
|
|||||
Statement of changes in equity [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Dividends recognised as distributions to owners of parent, relating to prior years
|
Monetary duration, debit |
IAS 1.106 d Common practice
|
The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]
|
||
Dividends recognised as distributions to owners of parent, relating to current year
|
Monetary duration, debit |
IAS 1.106 d Common practice
|
The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent
[member]]
|
||
Dividends recognised as distributions to owners of parent
|
Monetary duration, debit |
IAS 1.106 d Common practice
|
The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]
|
||
Dividends recognised as distributions to non-controlling interests
|
Monetary duration, debit |
IAS 1.106 d Common practice
|
The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]
|
||
Increase (decrease) through change in equity of subsidiaries, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
|
||
Increase (decrease) through acquisition of subsidiary, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
|
||
Increase (decrease) through disposal of subsidiary, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
|
||
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained
earnings; Revaluation surplus]
|
||
Increase (decrease) through transfer to statutory reserve, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]
|
||
Increase (decrease) through appropriation of retained earnings, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]
|
||
Increase (decrease) through exercise of options, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The increase (decrease) in equity resulting from the exercise of options.
|
||
Increase (decrease) through exercise of warrants, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The increase (decrease) in equity resulting from the exercise of warrants.
|
||
Increase (decrease) through conversion of convertible instruments, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The increase (decrease) in equity resulting from the conversion of convertible instruments.
|
||
Issue of convertible instruments
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The change in equity resulting from the issuing of convertible instruments.
|
||
Decrease (increase) through tax on share-based payment transactions, equity
|
Monetary duration, debit |
IAS 1.106 d Common practice
|
|
||
Increase (decrease) through transactions with owners, equity
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The increase (decrease) in equity resulting from transactions with owners.
|
||
Purchase of treasury shares
|
Monetary duration, debit |
IAS 1.106 d Common practice
|
The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]
|
||
Sale or issue of treasury shares
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]
|
||
Cancellation of treasury shares
|
Monetary duration, credit |
IAS 1.106 d Common practice
|
The amount of treasury stock cancelled during the period. [Refer: Treasury shares]
|
||
Reduction of issued capital
|
Monetary duration, debit |
IAS 1.106 d Common practice
|
The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]
|
||
Share issue related cost
|
Monetary duration, debit |
IAS 1.106 d Common practice
|
The amount of cost related to the issuance of shares.
|
||
Miscellaneous components of equity [abstract]
|
|||||
Components of equity [axis]
|
Axis |
IAS 1.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Components of equity [domain]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents
the standard value for the 'Components of equity' axis if no other member is used.
|
||
Statutory reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing reserves created based on legal requirements.
|
||
Capital redemption reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.
|
||
Merger reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS
3.
|
||
Reserve of equity component of convertible instruments [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing components of convertible instruments classified as equity.
|
||
Capital reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing capital reserves.
|
||
Additional paid-in capital [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received
from other transactions involving the entity's stock or stockholders.
|
||
Warrant reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from
share-based payment arrangements. [Refer: Reserve of share-based payments [member]]
|
||
Retained earnings, profit (loss) for reporting period [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period.
[Refer: Retained earnings [member]; Profit (loss)]
|
||
Retained earnings, excluding profit (loss) for reporting period [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit, excluding
profit or loss for the reporting period. [Refer: Retained earnings [member]]
|
||
Miscellaneous other reserves [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose
in the same statement or note. [Refer: Other reserves [member]]
|
||
|
|
|
|||
Retained earnings, profit (loss) for reporting period [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period.
[Refer: Retained earnings [member]; Profit (loss)]
|
||
Additional paid-in capital [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received
from other transactions involving the entity's stock or stockholders.
|
||
Warrant reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from
share-based payment arrangements. [Refer: Reserve of share-based payments [member]]
|
||
Capital reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing capital reserves.
|
||
Statutory reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing reserves created based on legal requirements.
|
||
Merger reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS
3.
|
||
Retained earnings, excluding profit (loss) for reporting period [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit, excluding
profit or loss for the reporting period. [Refer: Retained earnings [member]]
|
||
Reserve of equity component of convertible instruments [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing components of convertible instruments classified as equity.
|
||
Capital redemption reserve [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.
|
||
Miscellaneous other reserves [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose
in the same statement or note. [Refer: Other reserves [member]]
|
||
[800500] Notes - List of notes
|
|||||
Notes and other explanatory information [abstract]
|
|||||
Disclosure of accounting judgements and estimates [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have
the most significant effect on amounts recognised in the financial statements along with information about the assumptions
that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period,
that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within
the next year. [Refer: Carrying amount [member]]
|
||
Disclosure of accrued expenses and other liabilities [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]
|
||
Disclosure of allowance for credit losses [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
|
||
Disclosure of associates [text block]
|
Text block |
IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure
|
|
||
Disclosure of auditors' remuneration [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of compensation to the entity's auditors.
|
||
Disclosure of authorisation of financial statements [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of the authorisation of financial statements for issue.
|
||
Disclosure of available-for-sale financial assets [text block]
|
Text block |
Expired 2023-01-01 IAS 1.10 e Common practice
|
The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
|
||
Disclosure of basis of consolidation [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of the basis used for consolidation.
|
||
Disclosure of basis of preparation of financial statements [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of the basis used for the preparation of the financial statements.
|
||
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets
[text block]
|
Text block |
IAS 41 - Disclosure Disclosure
|
The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological
assets.
|
||
Disclosure of borrowing costs [text block]
|
Text block |
IAS 23 - Disclosure Disclosure
|
The entire disclosure for borrowing costs.
|
||
Disclosure of borrowings [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of borrowings. [Refer: Borrowings]
|
||
Disclosure of business combinations [text block]
|
Text block |
IFRS 3 - Disclosures Disclosure
|
The entire disclosure for business combinations.
|
||
Disclosure of cash and bank balances at central banks [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of cash and bank balances at central banks.
|
||
Disclosure of cash and cash equivalents [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]
|
||
Disclosure of cash flow statement [text block]
|
Text block |
IAS 7 - Presentation of a statement of cash flows Disclosure
|
The entire disclosure for a statement of cash flows.
|
||
Disclosure of changes in accounting policies [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of changes made to accounting policies by the entity.
|
||
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
|
Text block |
IAS 8 - Accounting policies Disclosure
|
The entire disclosure for changes in accounting policies, accounting estimates and errors.
|
||
Disclosure of collateral [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of assets and liabilities used as collateral.
|
||
Disclosure of claims and benefits paid [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of claims and benefits paid to policyholders.
|
||
Disclosure of commitments [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of commitments.
|
||
Disclosure of commitments and contingent liabilities [text block]
|
Text block |
IAS 1.10 e Common practice
|
|
||
Disclosure of contingent liabilities [text block]
|
Text block |
IAS 37.86 Disclosure
|
|
||
Disclosure of cost of sales [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of the cost of sales. [Refer: Cost of sales]
|
||
Disclosure of credit risk [text block]
|
Text block |
IAS 1.10 e Common practice, IFRS 7 - Credit risk Disclosure
|
The disclosure of credit risk. [Refer: Credit risk [member]]
|
||
Disclosure of debt instruments [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]
|
||
Disclosure of deferred acquisition costs arising from insurance contracts [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of deferred acquisition costs arising from insurance contracts.
|
||
Disclosure of deferred income [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of deferred income. [Refer: Deferred income including contract liabilities]
|
||
Disclosure of deferred taxes [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]
|
||
Disclosure of deposits from banks [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of deposits from banks. [Refer: Deposits from banks]
|
||
Disclosure of deposits from customers [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of deposits from customers. [Refer: Deposits from customers]
|
||
Disclosure of depreciation and amortisation expense [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]
|
||
Disclosure of derivative financial instruments [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of derivative financial instruments. [Refer: Derivatives [member]]
|
||
Disclosure of discontinued operations [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of discontinued operations. [Refer: Discontinued operations [member]]
|
||
Disclosure of dividends [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their
holdings of a particular class of capital.
|
||
Disclosure of earnings per share [text block]
|
Text block |
IAS 33 - Disclosure Disclosure
|
The entire disclosure for earnings per share.
|
||
Disclosure of effect of changes in foreign exchange rates [text block]
|
Text block |
IAS 21 - Disclosure Disclosure
|
The entire disclosure for the effect of changes in foreign exchange rates.
|
||
Disclosure of employee benefits [text block]
|
Text block |
IAS 19 - Scope Disclosure
|
The entire disclosure for employee benefits.
|
||
Disclosure of entity's operating segments [text block]
|
Text block |
IFRS 8 - Disclosure Disclosure
|
The entire disclosure for operating segments.
|
||
Disclosure of events after reporting period [text block]
|
Text block |
IAS 10 - Disclosure Disclosure
|
The entire disclosure for events after the reporting period.
|
||
Disclosure of expenses [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of expenses.
|
||
Disclosure of expenses by nature [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of expenses by nature. [Refer: Expenses, by nature]
|
||
Disclosure of exploration and evaluation assets [text block]
|
Text block |
IFRS 6 - Disclosure Disclosure
|
The entire disclosure for exploration and evaluation assets.
|
||
Disclosure of fair value measurement [text block]
|
Text block |
IFRS 13 - Disclosure Disclosure
|
The entire disclosure for fair value measurement.
|
||
Disclosure of fair value of financial instruments [text block]
|
Text block |
IAS 1.10 e Common practice
|
|
||
Disclosure of fee and commission income (expense) [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]
|
||
Disclosure of finance cost [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of finance cost. [Refer: Finance costs]
|
||
Disclosure of finance income (cost) [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of finance income (cost). [Refer: Finance income (cost)]
|
||
Disclosure of finance income [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of finance income. [Refer: Finance income]
|
||
Disclosure of financial assets held for trading [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of financial assets classified as held for trading. [Refer: Financial assets]
|
||
Disclosure of financial instruments [text block]
|
Text block |
IFRS 7 - Scope Disclosure
|
The entire disclosure for financial instruments.
|
||
Disclosure of financial instruments at fair value through profit or loss [text block]
|
Text block |
IAS 1.10 e Common practice
|
|
||
Disclosure of financial instruments designated at fair value through profit or loss [text block]
|
Text block |
IAS 1.10 e Common practice
|
|
||
Disclosure of financial instruments held for trading [text block]
|
Text block |
IAS 1.10 e Common practice
|
|
||
Disclosure of financial liabilities held for trading [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]
|
||
Disclosure of financial risk management [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of the entity's financial risk management practices and policies.
|
||
Disclosure of first-time adoption [text block]
|
Text block |
IFRS 1 - Presentation and disclosure Disclosure
|
The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.
|
||
Disclosure of general and administrative expense [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of general and administrative expenses. [Refer: Administrative expenses]
|
||
Disclosure of general information about financial statements [text block]
|
Text block |
IAS 1.51 Disclosure
|
The entire disclosure for general information about financial statements.
|
||
Disclosure of going concern [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of the entity's ability to continue as a going concern.
|
||
Disclosure of goodwill [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of goodwill. [Refer: Goodwill]
|
||
Disclosure of government grants [text block]
|
Text block |
IAS 20 - Disclosure Disclosure
|
The entire disclosure for government grants.
|
||
Disclosure of information about hyperinflationary reporting [text block]
|
Text block |
IAS 29 - Disclosures Disclosure
|
The disclosure of information about financial reporting in hyperinflationary economies.
|
||
Disclosure of impairment of assets [text block]
|
Text block |
IAS 36 - Disclosure Disclosure
|
The entire disclosure for the impairment of assets.
|
||
Disclosure of income tax [text block]
|
Text block |
IAS 12 - Disclosure Disclosure
|
The entire disclosure for income taxes.
|
||
Disclosure of information about employees [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of information about employees.
|
||
Disclosure of information about key management personnel [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]
|
||
Disclosure of insurance contracts [text block]
|
Text block |
IFRS 17 - Disclosure Disclosure
|
The entire disclosure for insurance contracts.
|
||
Disclosure of insurance premium revenue [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of insurance premium revenue. [Refer: Revenue]
|
||
Disclosure of intangible assets [text block]
|
Text block |
IAS 38 - Disclosure Disclosure
|
The entire disclosure for intangible assets.
|
||
Disclosure of intangible assets and goodwill [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]
|
||
Disclosure of interest expense [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of interest expense. [Refer: Interest expense]
|
||
Disclosure of interest income [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of interest income. [Refer: Interest income]
|
||
Disclosure of interest income (expense) [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of interest income and expense. [Refer: Interest income (expense)]
|
||
Disclosure of interests in other entities [text block]
|
Text block |
IFRS 12.1 Disclosure
|
The entire disclosure for interests in other entities.
|
||
Disclosure of information about interim financial reporting [text block]
|
Text block |
IAS 34 - Content of an interim financial report Disclosure
|
The disclosure of information about interim financial reporting.
|
||
Disclosure of inventories [text block]
|
Text block |
IAS 2 - Disclosure Disclosure
|
The entire disclosure for inventories.
|
||
Disclosure of investment contracts liabilities [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
|
||
Disclosure of investment property [text block]
|
Text block |
IAS 40 - Disclosure Disclosure
|
The entire disclosure for investment property.
|
||
Disclosure of investments accounted for using equity method [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
|
||
Disclosure of investments other than investments accounted for using equity method [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than
investments accounted for using equity method]
|
||
Disclosure of issued capital [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of issued capital. [Refer: Issued capital]
|
||
Disclosure of joint ventures [text block]
|
Text block |
IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure
|
|
||
Disclosure of lease prepayments [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of lease prepayments. [Refer: Prepayments]
|
||
Disclosure of leases [text block]
|
Text block |
IFRS 16 - Disclosure Disclosure, IFRS 16 - Presentation Disclosure
|
The entire disclosure for leases.
|
||
Disclosure of liquidity risk [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of liquidity risk. [Refer: Liquidity risk [member]]
|
||
Disclosure of loans and advances to banks [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]
|
||
Disclosure of loans and advances to customers [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]
|
||
Disclosure of market risk [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of market risk. [Refer: Market risk [member]]
|
||
Disclosure of material accounting policy information [text block]
|
Text block |
IAS 1.117 Disclosure
|
The entire disclosure of material accounting policy information applied by the entity.
|
||
Disclosure of net asset value attributable to unit-holders [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of the net asset value attributable to unit-holders.
|
||
Disclosure of non-controlling interests [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of non-controlling interests. [Refer: Non-controlling interests]
|
||
Disclosure of non-current assets held for sale and discontinued operations [text block]
|
Text block |
IFRS 5 - Presentation and disclosure Disclosure
|
The entire disclosure for non-current assets held for sale and discontinued operations.
|
||
Disclosure of non-current assets or disposal groups classified as held for sale [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal
groups classified as held for sale]
|
||
Disclosure of objectives, policies and processes for managing capital [text block]
|
Text block |
IAS 1.134 Disclosure
|
The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and
processes for managing capital.
|
||
Disclosure of other assets [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other assets. [Refer: Other assets]
|
||
Disclosure of other current assets [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other current assets. [Refer: Other current assets]
|
||
Disclosure of other current liabilities [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other current liabilities. [Refer: Other current liabilities]
|
||
Disclosure of other liabilities [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other liabilities. [Refer: Other liabilities]
|
||
Disclosure of other non-current assets [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other non-current assets. [Refer: Other non-current assets]
|
||
Disclosure of other non-current liabilities [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]
|
||
Disclosure of other operating expense [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other operating expense. [Refer: Other operating income (expense)]
|
||
Disclosure of other operating income (expense) [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other operating income or expense. [Refer: Other operating income (expense)]
|
||
Disclosure of other operating income [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of other operating income. [Refer: Other operating income (expense)]
|
||
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
|
Text block |
IAS 37 - Disclosure Disclosure
|
The entire disclosure for other provisions, contingent liabilities and contingent assets.
|
||
Disclosure of prepayments and other assets [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]
|
||
Disclosure of profit (loss) from operating activities [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]
|
||
Disclosure of property, plant and equipment [text block]
|
Text block |
IAS 16 - Disclosure Disclosure
|
The entire disclosure for property, plant and equipment.
|
||
Disclosure of provisions [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of provisions. [Refer: Provisions]
|
||
Disclosure of reclassification of financial instruments [text block]
|
Text block |
IAS 1.10 e Common practice
|
|
||
Disclosure of regulatory deferral accounts [text block]
|
Text block |
IFRS 14 - Presentation Disclosure, IFRS 14 - Disclosure Disclosure
|
The entire disclosure for regulatory deferral accounts.
|
||
Disclosure of reinsurance [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of reinsurance.
|
||
Disclosure of related party [text block]
|
Text block |
IAS 24 - Disclosures Disclosure
|
The entire disclosure for related parties.
|
||
Disclosure of repurchase and reverse repurchase agreements [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of repurchase and reverse repurchase agreements.
|
||
Disclosure of research and development expense [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of research and development expense. [Refer: Research and development expense]
|
||
Disclosure of reserves within equity [text block]
|
Text block |
IAS 1.79 b Disclosure
|
The disclosure of reserves within equity. [Refer: Other reserves [member]]
|
||
Disclosure of restricted cash and cash equivalents [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
|
||
Disclosure of revenue [text block]
|
Text block |
IAS 1.10 e Common practice
|
The entire disclosure for revenue.
|
||
Disclosure of revenue from contracts with customers [text block]
|
Text block |
IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure Disclosure
|
The entire disclosure for revenue from contracts with customers.
|
||
Disclosure of information about separate financial statements [text block]
|
Text block |
IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure
|
The disclosure of information about separate financial statements.
|
||
Disclosure of service concession arrangements [text block]
|
Text block |
SIC 29 - Consensus Disclosure
|
The entire disclosure for service concession arrangements.
|
||
Disclosure of share capital, reserves and other equity interest [text block]
|
Text block |
IAS 1.79 Disclosure
|
The entire disclosure for share capital, reserves and other equity interest.
|
||
Disclosure of share-based payment arrangements [text block]
|
Text block |
IFRS 2.44 Disclosure
|
The entire disclosure for share-based payment arrangements.
|
||
Disclosure of subordinated liabilities [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
|
||
Disclosure of subsidiaries [text block]
|
Text block |
IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure
|
|
||
Disclosure of tax receivables and payables [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of tax receivables and payables.
|
||
Disclosure of trade and other payables [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of trade and other payables. [Refer: Trade and other payables]
|
||
Disclosure of trade and other receivables [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of trade and other receivables. [Refer: Trade and other receivables]
|
||
Disclosure of trading income (expense) [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of trading income (expense). [Refer: Trading income (expense)]
|
||
Disclosure of treasury shares [text block]
|
Text block |
IAS 1.10 e Common practice
|
The disclosure of treasury shares. [Refer: Treasury shares]
|
||
[800610] Notes - List of material accounting policy information
|
|||||
Disclosure of material accounting policy information [text block]
|
Text block |
IAS 1.117 Disclosure
|
The entire disclosure of material accounting policy information applied by the entity.
|
||
Description of accounting policy for available-for-sale financial assets [text block]
|
Text block |
Expired 2023-01-01 IAS 1.117 b Common practice
|
The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]
|
||
Description of accounting policy for biological assets [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for biological assets. [Refer: Biological assets]
|
||
Description of accounting policy for borrowing costs [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for interest and other costs that the entity incurs
in connection with the borrowing of funds.
|
||
Description of accounting policy for borrowings [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]
|
||
Description of accounting policy for business combinations [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for business combinations and goodwill [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for cash flows [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for cash flows.
|
||
Description of accounting policy for collateral [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for collateral.
|
||
Description of accounting policy for construction in progress [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for construction in progress. [Refer: Construction
in progress]
|
||
Description of accounting policy for contingent liabilities and contingent assets [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for customer acquisition costs [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for costs related to acquisition of customers.
|
||
Description of accounting policy for customer loyalty programmes [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for customer loyalty programmes.
|
||
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for decommissioning, restoration and rehabilitation
provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
|
||
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for deferred acquisition costs arising from insurance
contracts.
|
||
Description of accounting policy for deferred income tax [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense
(income)]
|
||
Description of accounting policy for depreciation expense [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for depreciation expense. [Refer: Depreciation and
amortisation expense]
|
||
Description of accounting policy for derecognition of financial instruments [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for derivative financial instruments [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for derivative financial instruments and hedging [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for determining components of cash and cash equivalents [text block]
|
Text block |
IAS 7.46 Disclosure
|
The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash
and cash equivalents]
|
||
Description of accounting policy for discontinued operations [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for discontinued operations. [Refer: Discontinued operations
[member]]
|
||
Description of accounting policy for discounts and rebates [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for discounts and rebates.
|
||
Description of accounting policy for dividends [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for dividends. Dividends are distributions of profits
to holders of equity investments in proportion to their holdings of a particular class of capital.
|
||
Description of accounting policy for earnings per share [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for earnings per share.
|
||
Description of accounting policy for emission rights [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for emission rights.
|
||
Description of accounting policy for employee benefits [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms
of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.
|
||
Description of accounting policy for environment related expense [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for environment related expense.
|
||
Description of accounting policy for exceptional items [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for exceptional items.
|
||
Description of accounting policy for expenses [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for expenses.
|
||
Description of accounting policy for exploration and evaluation expenditures [text block]
|
Text block |
IFRS 6.24 a Disclosure
|
The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation
assets [member]]
|
||
Description of accounting policy for fair value measurement [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for fair value measurement. [Refer: At fair value [member]]
|
||
Description of accounting policy for fee and commission income and expense [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for fee and commission income and expense. [Refer:
Fee and commission income (expense)]
|
||
Description of accounting policy for finance costs [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for finance costs. [Refer: Finance costs]
|
||
Description of accounting policy for finance income and costs [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for finance income and costs. [Refer: Finance income
(cost)]
|
||
Description of accounting policy for financial assets [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets]
|
||
Description of accounting policy for financial guarantees [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]]
|
||
Description of accounting policy for financial instruments [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for financial liabilities [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities]
|
||
Description of accounting policy for foreign currency translation [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for foreign currency translation.
|
||
Description of accounting policy for franchise fees [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for franchise fees.
|
||
Description of accounting policy for functional currency [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for the currency of the primary economic environment
in which the entity operates.
|
||
Description of accounting policy for goodwill [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for goodwill. [Refer: Goodwill]
|
||
Description of accounting policy for government grants [text block]
|
Text block |
IAS 20.39 a Disclosure
|
The description of the entity's accounting policy for government grants, including the methods of presentation adopted in
the financial statements. [Refer: Government [member]; Government grants]
|
||
Description of accounting policy for hedging [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for hedging.
|
||
Description of accounting policy for held-to-maturity investments [text block]
|
Text block |
Expired 2023-01-01 IAS 1.117 b Common practice
|
The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]
|
||
Description of accounting policy for impairment of assets [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for the impairment of assets.
|
||
Description of accounting policy for impairment of financial assets [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for the impairment of financial assets. [Refer: Financial
assets]
|
||
Description of accounting policy for impairment of non-financial assets [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for the impairment of non-financial assets. [Refer:
Financial assets]
|
||
Description of accounting policy for income tax [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for income tax.
|
||
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for insurance contracts and related assets, liabilities,
income and expense.
|
||
Description of accounting policy for investments other than investments accounted for using equity method [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for investments other than investments accounted for
using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted
for using equity method]
|
||
Description of accounting policy for issued capital [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for issued capital. [Refer: Issued capital]
|
||
Description of accounting policy for leases [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor
conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
|
||
Description of accounting policy for loans and receivables [text block]
|
Text block |
Expired 2023-01-01 IAS 1.117 b Common practice
|
The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]
|
||
Description of accounting policy for measuring inventories [text block]
|
Text block |
IAS 2.36 a Disclosure
|
The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
|
||
Description of accounting policy for mining assets [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for mining assets. [Refer: Mining assets]
|
||
Description of accounting policy for mining rights [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for mining rights. [Refer: Mining rights [member]]
|
||
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for non-current assets or disposal groups classified
as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
|
||
Description of accounting policy for intangible assets and goodwill [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible
assets and goodwill]
|
||
Description of accounting policy for intangible assets other than goodwill [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer:
Intangible assets other than goodwill]
|
||
Description of accounting policy for interest income and expense [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for income and expense arising from interest.
|
||
Description of accounting policy for investment in associates [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for investment in associates and joint ventures [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for investments in joint ventures [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for investment property [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for investment property. [Refer: Investment property]
|
||
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations
[text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for non-current assets or disposal groups classified
as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups
classified as held for sale]
|
||
Description of accounting policy for offsetting of financial instruments [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for oil and gas assets [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]
|
||
Description of accounting policy for programming assets [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for programming assets. [Refer: Programming assets]
|
||
Description of accounting policy for property, plant and equipment [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property,
plant and equipment]
|
||
Description of accounting policy for provisions [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for provisions. [Refer: Provisions]
|
||
Description of accounting policy for reclassification of financial instruments [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and
transaction price [text block]
|
Text block |
IFRS 7.28 a Disclosure
|
|
||
Description of accounting policy for recognition of revenue [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]
|
||
Description of accounting policy for regulatory deferral accounts [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for reinsurance [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for reinsurance.
|
||
Description of accounting policy for repairs and maintenance [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance
expense]
|
||
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for repurchase and reverse repurchase agreements.
|
||
Description of accounting policy for research and development expense [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for research and development expense. [Refer: Research
and development expense]
|
||
Description of accounting policy for restricted cash and cash equivalents [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted
cash and cash equivalents]
|
||
Description of accounting policy for segment reporting [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for segment reporting.
|
||
Description of accounting policy for service concession arrangements [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for share-based payment transactions [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for stripping costs [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for waste removal costs that are incurred in mining
activity.
|
||
Description of accounting policy for subsidiaries [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for taxes other than income tax [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense
other than income tax expense]
|
||
Description of accounting policy for termination benefits [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for termination benefits. [Refer: Termination benefits
expense]
|
||
Description of accounting policy for trade and other payables [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other
payables]
|
||
Description of accounting policy for trade and other receivables [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and
other receivables]
|
||
Description of accounting policy for trading income and expense [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for trading income and expense. [Refer: Trading income
(expense)]
|
||
Description of accounting policy for transactions with non-controlling interests [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for transactions with non-controlling interests. [Refer:
Non-controlling interests]
|
||
Description of accounting policy for transactions with related parties [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Description of accounting policy for treasury shares [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for treasury shares. [Refer: Treasury shares]
|
||
Description of accounting policy for warrants [text block]
|
Text block |
IAS 1.117 Common practice
|
The description of the entity's material accounting policy information for warrants. Warrants are financial instruments that
give the holder the right to purchase ordinary shares.
|
||
[810000] Notes - Corporate information and statement of IFRS compliance
|
|||||
Corporate information and statement of IFRS compliance [abstract]
|
|||||
Name of reporting entity or other means of identification
|
Text |
IAS 1.51 a Disclosure
|
The name of the reporting entity or other means of identification.
|
||
Domicile of entity
|
Text |
IAS 1.138 a Disclosure
|
The country of domicile of the entity. [Refer: Country of domicile [member]]
|
||
Legal form of entity
|
Text |
IAS 1.138 a Disclosure
|
Information about the legal structure under which the entity operates.
|
||
Country of incorporation
|
Text |
IAS 1.138 a Disclosure
|
The country in which the entity is incorporated.
|
||
Address of entity's registered office
|
Text |
IAS 1.138 a Disclosure
|
The address at which the entity's office is registered.
|
||
Principal place of business
|
Text |
IAS 1.138 a Disclosure
|
The place where an entity principally conducts operations.
|
||
Description of nature of entity's operations and principal activities
|
Text |
IAS 1.138 b Disclosure
|
The description of the nature of the entity's operations and principal activities.
|
||
Name of parent entity
|
Text |
IAS 24.13 Disclosure, IAS 1.138 c Disclosure
|
The name of the entity's parent. [Refer: Parent [member]]
|
||
Name of ultimate parent of group
|
Text |
IAS 24.13 Disclosure, IAS 1.138 c Disclosure
|
The name of the ultimate controlling party of the group.
|
||
Length of life of limited life entity
|
Text |
IAS 1.138 d Disclosure
|
Information about the length of the entity's life if it is a limited life entity.
|
||
Statement of IFRS compliance [text block]
|
Text block |
IAS 1.16 Disclosure
|
An explicit and unreserved statement of compliance with all the requirements of IFRSs.
|
||
Financial statements comply with IFRSs
|
True/False |
IAS 1.16 Disclosure
|
Indicates (true false) whether the financial statements comply with all the requirements of IFRSs.
|
||
Management conclusion on fair presentation as consequence of departure
|
Text |
IAS 1.20 a Disclosure
|
The conclusion by management that the financial statements present fairly the entity's financial position, financial performance
and cash flows, when the entity has departed from a requirement of an IFRS.
|
||
Explanation of departure from IFRS
|
Text |
IAS 1.20 b Disclosure, IAS 1.20 c Disclosure
|
The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that
it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of
the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require),
the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial
statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]
|
||
Explanation of financial effect of departure from IFRS
|
Text |
IAS 1.20 d Disclosure
|
The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been
reported when complying with the requirement.
|
||
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements
set out in Framework
|
Text |
IAS 1.23 a Disclosure
|
The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded
that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial
statements set out in the Conceptual Framework.
|
||
Explanation of adjustments that would be necessary to achieve fair presentation
|
Text |
IAS 1.23 b Disclosure
|
The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to
achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would
be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but
the relevant regulatory framework prohibits departure from the requirement.
|
||
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
|
Text block |
IAS 1.25 Disclosure
|
The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's
ability to continue as a going concern.
|
||
Explanation of fact and basis for preparation of financial statements when not going concern basis
|
Text |
IAS 1.25 Disclosure
|
The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation
of the basis on which financial statements were prepared.
|
||
Entity has not prepared financial statements on going concern basis
|
True/False |
IAS 1.25 Disclosure
|
Indicates (true false) whether the entity has not prepared financial statements on a going concern basis. Use true if the
financial statements are not prepared on a going concern basis. Use false if explicitly reporting that the statements are
on a going concern basis.
|
||
Explanation of why entity not regarded as going concern
|
Text |
IAS 1.25 Disclosure
|
The explanation of the reason why the entity is not regarded as a going concern.
|
||
Description of reason for using longer or shorter reporting period
|
Text |
IAS 1.36 a Disclosure
|
The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting
period and presents financial statements for a period longer or shorter than one year.
|
||
Description of fact that amounts presented in financial statements are not entirely comparable
|
Text |
IAS 1.36 b Disclosure
|
The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity
changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
|
||
Amounts presented in financial statements are not entirely comparable
|
True/False |
IAS 1.36 b Disclosure
|
Indicates (true false) whether the amounts presented in the financial statements are not entirely comparable when an entity
changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
|
||
Disclosure of reclassifications or changes in presentation [text block]
|
Text block |
IAS 1.41 Disclosure
|
The disclosure of reclassifications or changes in the presentation of items in the financial statements.
|
||
Disclosure of reclassifications or changes in presentation [abstract]
|
|||||
Disclosure of reclassifications or changes in presentation [table]
|
Table |
IAS 1.41 Disclosure
|
Schedule disclosing information related to reclassifications or changes in presentation.
|
||
Reclassified items [axis]
|
Axis |
IAS 1.41 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Reclassified items [domain]
|
Domain [default] |
IAS 1.41 Disclosure
|
This member stands for items that have been reclassified when the entity changes their presentation or classification in its
financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
|
||
|
|
|
|||
Disclosure of reclassifications or changes in presentation [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature of reclassifications or changes in presentation
|
Text |
IAS 1.41 a Disclosure
|
The description of the nature of reclassifications or changes in presentation.
|
||
Amount of reclassifications or changes in presentation
|
Monetary duration |
IAS 1.41 b Disclosure
|
The amount that is reclassified when the entity changes classification or presentation in its financial statements.
|
||
Description of reason for reclassifications or changes in presentation
|
Text |
IAS 1.41 c Disclosure
|
The description of the reason for the reclassifications or changes in presentation.
|
||
Description of reason why reclassification of comparative amounts is impracticable
|
Text |
IAS 1.42 a Disclosure
|
The description of the reason why the reclassification of comparative amounts is impracticable.
|
||
Description of nature of necessary adjustments to provide comparative information
|
Text |
IAS 1.42 b Disclosure
|
The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have
been made if the amounts had been reclassified.
|
||
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [text block]
|
Text block |
IAS 1.61 Disclosure
|
The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain
amounts to be recovered or settled both no more, and more than, twelve months after reporting date.
|
||
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [abstract]
|
|||||
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [table]
|
Table |
IAS 1.61 Disclosure
|
Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and
liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
|
|
|
|||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Current inventories
|
Monetary instant, debit |
IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure
|
The amount of current inventories. [Refer: Inventories]
|
||
Current trade receivables
|
Monetary instant, debit |
IAS 1.78 b Example, IAS 1.68 Example
|
The amount of current trade receivables. [Refer: Trade receivables]
|
||
Current trade payables
|
Monetary instant, credit |
IAS 1.78 Common practice, IAS 1.70 Example
|
The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities;
Trade payables]
|
||
Disclosure of material accounting policy information [text block]
|
Text block |
IAS 1.117 Disclosure
|
The entire disclosure of material accounting policy information applied by the entity.
|
||
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
|
Text |
IAS 1.122 Disclosure
|
The explanation of judgements, apart from those involving estimations, that management has made in the process of applying
the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
|
||
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
|
Text |
IFRIC 14.10 Disclosure, IAS 1.125 Disclosure
|
The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
|
||
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
|
Text block |
IAS 1.125 Disclosure
|
The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next
year.
|
||
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
|
|||||
Disclosure of assets and liabilities with significant risk of material adjustment [table]
|
Table |
IAS 1.125 Disclosure
|
Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
|
||
Assets and liabilities [axis]
|
Axis |
IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Assets and liabilities [domain]
|
Domain [default] |
IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
|
This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis
if no other member is used. [Refer: Assets; Liabilities]
|
||
|
|
|
|||
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature of assets with significant risk of material adjustments within next financial year
|
Text |
IAS 1.125 a Disclosure
|
The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material
adjustment to the amounts of those assets within the next financial year.
|
||
Description of nature of liabilities with significant risk of material adjustments within next financial year
|
Text |
IAS 1.125 a Disclosure
|
The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in
a material adjustment to the amounts of those liabilities within the next financial year.
|
||
Assets with significant risk of material adjustments within next financial year
|
Monetary instant, debit |
IAS 1.125 b Disclosure
|
The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts
of those assets within the next financial year.
|
||
Liabilities with significant risk of material adjustments within next financial year
|
Monetary instant, credit |
IAS 1.125 b Disclosure
|
The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the
amounts of those liabilities within the next financial year.
|
||
Disclosure of objectives, policies and processes for managing capital [text block]
|
Text block |
IAS 1.134 Disclosure
|
The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and
processes for managing capital.
|
||
Disclosure of objectives, policies and processes for managing capital [abstract]
|
|||||
Disclosure of objectives, policies and processes for managing capital [table]
|
Table |
IAS 1.136 Disclosure
|
Schedule disclosing information related to the objectives, policies and processes for managing capital.
|
||
Capital requirements [axis]
|
Axis |
IAS 1.136 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Capital requirements [domain]
|
Domain [default] |
IAS 1.136 Disclosure
|
This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital
requirements' axis if no other member is used.
|
||
|
|
|
|||
Disclosure of objectives, policies and processes for managing capital [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Qualitative information about entity's objectives, policies and processes for managing capital
|
Text |
IAS 1.135 a Disclosure
|
|
||
Summary quantitative data about what entity manages as capital
|
Text |
IAS 1.135 b Disclosure
|
Summary quantitative data about what the entity manages as capital.
|
||
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
|
Text |
IAS 1.135 c Disclosure
|
The description of changes in entity's objectives, policies and processes for managing capital and what the entity manages
as capital.
|
||
Information whether entity complied with any externally imposed capital requirements
|
Text |
IAS 1.135 d Disclosure
|
|
||
Entity complied with any externally imposed capital requirements
|
True/False |
IAS 1.135 d Disclosure
|
Indicates (true false) whether the entity complied with externally imposed capital requirements to which it is subject.
|
||
Information about consequences of non-compliance with externally imposed capital requirements
|
Text |
IAS 1.135 e Disclosure
|
|
||
Dividends recognised as distributions to owners per share
|
Per share duration |
IAS 1.107 Disclosure
|
The amount, per share, of dividends recognised as distributions to owners.
|
||
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
|
Monetary duration |
IAS 1.137 a Disclosure, IAS 10.13 Disclosure
|
The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for
issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at
that time.
|
||
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
per share
|
Per share duration |
IAS 1.137 a Disclosure
|
The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised
as distribution to owners.
|
||
Cumulative preference dividends not recognised
|
Monetary duration |
IAS 1.137 b Disclosure
|
The amount of cumulative preference dividends not recognised.
|
||
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for
issue
|
Text |
IFRIC 17.17 a Disclosure
|
The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end
of the reporting period but before the financial statements are authorised for issue.
|
||
Non-cash assets declared for distribution to owners before financial statements authorised for issue
|
Monetary instant, debit |
IFRIC 17.17 b Disclosure
|
The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting
period but before the financial statements are authorised for issue.
|
||
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
|
Monetary instant, debit |
IFRIC 17.17 c Disclosure
|
The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the
reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets
declared for distribution to owners before financial statements authorised for issue]
|
||
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial
statements authorised for issue
|
Text |
IFRIC 17.17 c Disclosure
|
The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when
the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
[Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]
|
||
Dividends payable, non-cash assets distributions
|
Monetary instant, credit |
IFRIC 17.16 a Disclosure
|
The amount of dividends payable by means of the distribution of non-cash assets to owners.
|
||
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners
|
Monetary duration, credit |
IFRIC 17.16 b Disclosure
|
The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to
owners.
|
||
Equity reclassified into financial liabilities
|
Monetary duration |
IAS 1.80A Disclosure
|
The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]
|
||
Financial liabilities reclassified into equity
|
Monetary duration |
IAS 1.80A Disclosure
|
The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]
|
||
Description of timing and reason of reclassification between financial liabilities and equity
|
Text |
IAS 1.80A Disclosure
|
The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and
equity. [Refer: Financial liabilities]
|
||
Disclosure of information about non-current liabilities with covenants [text block]
|
Text block |
IAS 1.76ZA Disclosure
|
The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants
classified as non-current could become repayable within twelve months after the reporting period.
|
||
Disclosure of information about non-current liabilities with covenants [abstract]
|
|||||
Disclosure of information about non-current liabilities with covenants [table]
|
Table |
IAS 1.76ZA Disclosure
|
|
||
Types of non-current liabilities with covenants [axis]
|
Axis |
IAS 1.76ZA Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities
with covenants in the scope of IAS 1.76ZA.
|
||
Types of non-current liabilities with covenants [domain]
|
Domain [default] |
IAS 1.76ZA Disclosure
|
This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is
subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard
value for the ‘Types of non-current liabilities with covenants’ axis if no other member is used.
|
||
|
|
|
|||
Disclosure of information about non-current liabilities with covenants [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating
entity may have difficulty complying with covenants [text block]
|
Text block |
IAS 1.76ZA a Disclosure, IAS 1.76ZA b Disclosure
|
The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within
twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required
to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants
related to a non-current liability—for example, the entity having acted during or after the reporting period to avoid or mitigate
a potential breach.
|
||
Entity may have difficulty complying with covenants related to non-current liabilities
|
True/False |
IAS 1.76ZA b Disclosure
|
Indicates (true false) whether the entity may have difficulty complying with the covenants related to a non-current liability.
|
||
Carrying amount of non-current liabilities with covenants
|
Monetary instant, credit |
IAS 1.76ZA a Disclosure
|
The carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right
to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period.
|
||
[811000] Notes - Accounting policies, changes in accounting estimates and errors
|
|||||
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
|
Text block |
IAS 8 - Accounting policies Disclosure
|
The entire disclosure for changes in accounting policies, accounting estimates and errors.
|
||
Disclosure of initial application of standards or interpretations [text block]
|
Text block |
IAS 8.28 Disclosure
|
The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]
|
||
Disclosure of initial application of standards or interpretations [abstract]
|
|||||
Disclosure of initial application of standards or interpretations [table]
|
Table |
IAS 8.28 Disclosure
|
Schedule disclosing information related to the initial application of standards or interpretations.
|
||
Initially applied IFRSs [axis]
|
Axis |
IAS 8.28 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Initially applied IFRSs [domain]
|
Domain [default] |
IAS 8.28 Disclosure
|
This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the
'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
|
||
IFRS 17 [member]
|
Member |
Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice
|
This member stands for IFRS 17 Insurance Contracts.
|
||
Classification of Liabilities as Current or Non-current [member]
|
Member |
Expiry date 2026-01-01 IAS 1.139U Disclosure
|
This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020
and later amended in July 2020.
|
||
Disclosure of Accounting Policies [member]
|
Member |
Expiry date 2025-01-01 IAS 1.139V Disclosure
|
This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February
2021.
|
||
Non-current Liabilities with Covenants [member]
|
Member |
Expiry date 2026-01-01 IAS 1.139W Disclosure
|
This member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022.
|
||
Lease Liability in a Sale and Leaseback [member]
|
Member |
Expiry date 2026-01-01 IFRS 16.C1D Disclosure
|
This member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022.
|
||
Lack of Exchangeability [member]
|
Member |
Expiry date 2027-01-01 IAS 21.60L Disclosure
|
This member stands for Lack of Exchangeability (Amendments to IAS 21) issued in August 2023.
|
||
|
|
|
|||
Disclosure of Accounting Policies [member]
|
Member |
Expiry date 2025-01-01 IAS 1.139V Disclosure
|
This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February
2021.
|
||
|
|
|
|||
|
|
|
|||
|
|
|
|||
|
|
|
|||
|
|
|
|||
|
|
|
|||
Non-current Liabilities with Covenants [member]
|
Member |
Expiry date 2026-01-01 IAS 1.139W Disclosure
|
This member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022.
|
||
IFRS 17 [member]
|
Member |
Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice
|
This member stands for IFRS 17 Insurance Contracts.
|
||
Classification of Liabilities as Current or Non-current [member]
|
Member |
Expiry date 2026-01-01 IAS 1.139U Disclosure
|
This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020
and later amended in July 2020.
|
||
Lease Liability in a Sale and Leaseback [member]
|
Member |
Expiry date 2026-01-01 IFRS 16.C1D Disclosure
|
This member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022.
|
||
Disclosure of initial application of standards or interpretations [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Title of initially applied IFRS
|
Text |
IAS 8.28 a Disclosure
|
The title of an initially applied IFRS. [Refer: IFRSs [member]]
|
||
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS
|
Text |
IAS 8.28 b Disclosure
|
The description that a change in accounting policy is made in accordance with the transitional provisions of an initially
applied IFRS. [Refer: IFRSs [member]]
|
||
Change in accounting policy is made in accordance with transitional provisions of initially applied IFRS
|
True/False |
IAS 8.28 b Disclosure
|
Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an
initially applied IFRS.
|
||
Description of nature of change in accounting policy
|
Text |
IAS 8.28 c Disclosure
|
The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs
[member]]
|
||
Description of transitional provisions of initially applied IFRS
|
Text |
IAS 8.28 d Disclosure
|
The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]
|
||
Description of transitional provisions of initially applied IFRS that might have effect on future periods
|
Text |
IAS 8.28 e Disclosure
|
The description of transitional provisions related to an initial application of an IFRS that might have an effect on future
periods. [Refer: IFRSs [member]]
|
||
Description of fact that new or amended IFRS Standard is applied early
|
Text |
|
The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.
|
||
New or amended IFRS Standard is applied early
|
True/False |
Expiry date 2025-01-01 IFRS 17.C1 Disclosure, Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure
|
Indicates (true false) whether a new or amended IFRS Standard is applied earlier than its effective date.
|
||
Disclosure of voluntary change in accounting policy [text block]
|
Text block |
IAS 8.29 Disclosure
|
The disclosure of a voluntary change in accounting policy.
|
||
Disclosure of voluntary change in accounting policy [abstract]
|
|||||
Disclosure of voluntary change in accounting policy [table]
|
Table |
IAS 8.29 Disclosure
|
Schedule disclosing information related to a voluntary change in accounting policy.
|
||
Voluntary changes in accounting policy [axis]
|
Axis |
IAS 8.29 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Voluntary changes in accounting policy [domain]
|
Domain [default] |
IAS 8.29 Disclosure
|
This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant
information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance
or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents
the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used.
|
||
|
|
|
|||
Disclosure of voluntary change in accounting policy [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature of voluntary change in accounting policy
|
Text |
IAS 8.29 a Disclosure
|
The description of the nature of a voluntary change in accounting policy.
|
||
Description of reasons why applying new accounting policy provides reliable and more relevant information
|
Text |
IAS 8.29 b Disclosure
|
The description of reasons why applying a new accounting policy provides reliable and more relevant information.
|
||
Explanation of new standards or interpretations not applied
|
Text |
IAS 8.30 a Disclosure
|
The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.
|
||
New standards or interpretations not applied
|
True/False |
IAS 8.30 a Disclosure
|
Indicates (true false) whether the entity has not applied a new IFRS that has been issued but is not yet effective.
|
||
Disclosure of expected impact of initial application of new standards or interpretations [text block]
|
Text block |
IAS 8.30 b Disclosure
|
The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application
of a new IFRS, that has been issued but is not yet effective, will have.
|
||
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
|
|||||
Disclosure of expected impact of initial application of new standards or interpretations [table]
|
Table |
IAS 8.30 b Disclosure
|
Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.
|
||
New IFRSs [axis]
|
Axis |
IAS 8.30 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
New IFRSs [domain]
|
Domain [default] |
IAS 8.30 b Disclosure
|
This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the
'New IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
|
||
|
|
|
|||
Disclosure of expected impact of initial application of new standards or interpretations [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Title of new IFRS
|
Text |
IAS 8.31 a Example
|
The title of a new IFRS that has been issued but is not yet effective.
|
||
Description of nature of impending change in accounting policy
|
Text |
IAS 8.31 b Example
|
The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued
but is not yet effective.
|
||
Date by which application of new IFRS is required
|
Date |
IAS 8.31 c Example
|
The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.
|
||
Date as at which entity plans to apply new IFRS initially
|
Date |
IAS 8.31 d Example
|
The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.
|
||
Discussion of impact that initial application of new IFRS is expected to have on financial statements
|
Text |
IAS 8.31 e (i) Example
|
The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.
|
||
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable
|
Text |
IAS 8.31 e (ii) Example
|
The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable.
[Refer: IFRSs [member]]
|
||
Impact of initial application of new IFRS is not known or reasonably estimable
|
True/False |
IAS 8.31 e (ii) Example
|
Indicates (true false) whether the impact of the initial application of a new IFRS is not known or reasonably estimable.
|
||
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
|
Text |
IAS 8.28 h Disclosure, IAS 8.29 e Disclosure
|
The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting
policy.
|
||
Disclosure of changes in accounting estimates [text block]
|
Text block |
IAS 8.39 Disclosure
|
The disclosure of changes in accounting estimates.
|
||
Disclosure of changes in accounting estimates [abstract]
|
|||||
Disclosure of changes in accounting estimates [table]
|
Table |
IAS 8.39 Disclosure
|
Schedule disclosing information related to the changes in accounting estimates.
|
||
Accounting estimates [axis]
|
Axis |
IAS 8.39 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Accounting estimates [domain]
|
Domain [default] |
IAS 8.39 Disclosure
|
This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents
the standard value for the 'Accounting estimates' axis if no other member is used.
|
||
|
|
|
|||
Disclosure of changes in accounting estimates [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature of change in accounting estimate [text block]
|
Text block |
IAS 8.39 Disclosure
|
The description of the nature of changes in accounting estimates that have effects in the current period or are expected to
have effects in future periods.
|
||
Increase (decrease) in accounting estimate
|
Monetary duration |
IAS 8.39 Disclosure
|
The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect
in future periods.
|
||
Description of fact that estimating amount of change in accounting estimate is impracticable [text block]
|
Text block |
IAS 8.40 Disclosure
|
The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not
disclosed because estimating it is impracticable.
|
||
Estimating amount of change in accounting estimate is impracticable
|
True/False |
IAS 8.40 Disclosure
|
Indicates (true false) whether the amount of the effect in future periods due to changes in accounting estimates is not disclosed
because estimating it is impracticable.
|
||
Description of nature of accounting errors in prior periods [text block]
|
Text block |
IAS 8.49 a Disclosure
|
The description of the nature of accounting errors in prior periods.
|
||
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
|
Text |
IAS 8.49 d Disclosure
|
The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.
|
||
[813000] Notes - Interim financial reporting
|
|||||
Disclosure of information about interim financial reporting [text block]
|
Text block |
IAS 34 - Content of an interim financial report Disclosure
|
The disclosure of information about interim financial reporting.
|
||
Description of significant events and transactions
|
Text |
IAS 34.15 Disclosure
|
The description, in the entity's interim financial report, of events and transactions that are significant to an understanding
of the changes in the financial position and performance of the entity since the end of the last annual reporting period.
Information disclosed in relation to those events and transactions shall update the relevant information presented in the
most recent annual financial report.
|
||
Description of cross-reference to disclosures presented outside interim financial statements
|
Text |
IAS 34.16A Disclosure
|
The description of cross-reference to disclosures presented outside interim financial statements.
|
||
Description of accounting policies and methods of computation followed in interim financial statements [text block]
|
Text block |
IAS 34.16A a Disclosure
|
The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial
statements as compared with the most recent annual financial statements or, if those policies or methods have been changed,
a description of the nature and effect of the changes.
|
||
Same accounting policies and methods of computation followed in interim financial statements
|
True/False |
IAS 34.16A a Disclosure
|
Indicates (true false) whether the same accounting policies and methods of computation are followed in the interim financial
statements as compared with the most recent annual financial statements.
|
||
Explanation of seasonality or cyclicality of interim operations
|
Text |
IAS 34.16A b Disclosure
|
The explanatory comments about the seasonality or cyclicality of interim operations.
|
||
Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual
because of their nature size or incidence
|
Text |
IAS 34.16A c Disclosure
|
The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are
unusual because of their nature, size or incidence.
|
||
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years
|
Text |
IAS 34.16A d Disclosure
|
The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current
financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity's interim financial
report.
|
||
Explanation of issues, repurchases and repayments of debt and equity securities
|
Text |
IAS 34.16A e Disclosure
|
The explanation of the issues, repurchases and repayments of debt and equity securities.
|
||
Dividends paid, ordinary shares
|
Monetary duration, debit |
IAS 34.16A f Disclosure
|
The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]
|
||
Dividends paid, other shares
|
Monetary duration, debit |
IAS 34.16A f Disclosure
|
The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]
|
||
Dividends paid, ordinary shares per share
|
Per share duration |
IAS 34.16A f Disclosure
|
The amount of dividends paid per ordinary share.
|
||
Dividends paid, other shares per share
|
Per share duration |
IAS 34.16A f Disclosure
|
The amount of dividends paid per other share.
|
||
Explanation of events after interim period that have not been reflected
|
Text |
IAS 34.16A h Disclosure
|
The explanation of events after the interim period that have not been reflected in the financial statements for the interim
period.
|
||
Explanation of effect of changes in composition of entity during interim period
|
Text |
IAS 34.16A i Disclosure
|
|
||
Description of compliance with IFRSs if applied for interim financial report
|
Text |
IAS 34.19 Disclosure
|
The description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]]
|
||
Compliance with IFRSs if applied for interim financial report
|
True/False |
IAS 34.19 Disclosure
|
Indicates (true false) whether the entity is compliant with IFRSs for interim financial report.
|
||
Description of nature and amount of change in estimate during final interim period
|
Text |
IAS 34.26 Disclosure
|
The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed
significantly during the final interim period of the financial year.
|
||
[815000] Notes - Events after reporting period
|
|||||
Disclosure of events after reporting period [text block]
|
Text block |
IAS 10 - Disclosure Disclosure
|
The entire disclosure for events after the reporting period.
|
||
Explanation of body of authorisation
|
Text |
IAS 10.17 Disclosure
|
The explanation of who authorised the financial statements for issue.
|
||
Date of authorisation for issue of financial statements
|
Date |
IAS 10.17 Disclosure
|
The date on which financial statements are authorised for issue.
|
||
Explanation of fact that entity's owners or others have power to amend financial statements after issue
|
Text |
IAS 10.17 Disclosure
|
The explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.
|
||
Entity's owners or others have power to amend financial statements after issue
|
True/False |
IAS 10.17 Disclosure
|
Indicates (true false) whether the entity's owners or others have the power to amend financial statements after issue.
|
||
Disclosure of non-adjusting events after reporting period [text block]
|
Text block |
IAS 10.21 Disclosure
|
|
||
Disclosure of non-adjusting events after reporting period [abstract]
|
|||||
Disclosure of non-adjusting events after reporting period [table]
|
Table |
IAS 10.21 Disclosure
|
Schedule disclosing information related to non-adjusting events after the reporting period.
|
||
Non-adjusting events after reporting period [axis]
|
Axis |
IAS 10.21 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Non-adjusting events after reporting period [domain]
|
Domain [default] |
IAS 10.21 Disclosure
|
This member stands for events that occur between the end of the reporting period and the date when the financial statements
are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard
value for the 'Non-adjusting events after reporting period' axis if no other member is used.
|
||
Major business combination [member]
|
Member |
IAS 10.22 a Example
|
|
||
Disposal of major subsidiary [member]
|
Member |
IAS 10.22 a Example
|
|
||
Announcement of plan to discontinue operation [member]
|
Member |
IAS 10.22 b Example
|
This member stands for the announcement of a plan to discontinue an operation.
|
||
Major purchases of assets [member]
|
Member |
IAS 10.22 c Example
|
This member stands for major purchases of assets.
|
||
Classification of assets as held for sale [member]
|
Member |
IAS 10.22 c Example
|
This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]
|
||
Other disposals of assets [member]
|
Member |
IAS 10.22 c Example
|
This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
|
||
Expropriation of major assets by government [member]
|
Member |
IAS 10.22 c Example
|
This member stands for expropriation of major assets by government. [Refer: Government [member]]
|
||
Destruction of major production plant [member]
|
Member |
IAS 10.22 d Example
|
This member stands for destruction of a major production plant.
|
||
Announcing or commencing implementation of major restructuring [member]
|
Member |
IAS 10.22 e Example
|
This member stands for announcing or commencing implementation of major restructuring.
|
||
Major ordinary share transactions [member]
|
Member |
IAS 10.22 f Example
|
This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]
|
||
Potential ordinary share transactions [member]
|
Member |
IAS 10.22 f Example
|
This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]
|
||
Abnormally large changes in asset prices or foreign exchange rates [member]
|
Member |
IAS 10.22 g Example
|
This member stands for abnormally large changes in asset prices or foreign exchange rates.
|
||
Changes in tax rates or tax laws enacted or announced [member]
|
Member |
IAS 10.22 h Example
|
This member stands for changes in tax rates or tax laws enacted or announced.
|
||
Entering into significant commitments or contingent liabilities [member]
|
Member |
IAS 10.22 i Example
|
|
||
Commencement of major litigation [member]
|
Member |
IAS 10.22 j Example
|
This member stands for the commencement of major litigation.
|
||
|
|
|
|||
Disposal of major subsidiary [member]
|
Member |
IAS 10.22 a Example
|
|
||
Abnormally large changes in asset prices or foreign exchange rates [member]
|
Member |
IAS 10.22 g Example
|
This member stands for abnormally large changes in asset prices or foreign exchange rates.
|
||
Potential ordinary share transactions [member]
|
Member |
IAS 10.22 f Example
|
This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]
|
||
Announcement of plan to discontinue operation [member]
|
Member |
IAS 10.22 b Example
|
This member stands for the announcement of a plan to discontinue an operation.
|
||
Major ordinary share transactions [member]
|
Member |
IAS 10.22 f Example
|
This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]
|
||
Expropriation of major assets by government [member]
|
Member |
IAS 10.22 c Example
|
This member stands for expropriation of major assets by government. [Refer: Government [member]]
|
||
Entering into significant commitments or contingent liabilities [member]
|
Member |
IAS 10.22 i Example
|
|
||
Major business combination [member]
|
Member |
IAS 10.22 a Example
|
|
||
Other disposals of assets [member]
|
Member |
IAS 10.22 c Example
|
This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
|
||
Announcing or commencing implementation of major restructuring [member]
|
Member |
IAS 10.22 e Example
|
This member stands for announcing or commencing implementation of major restructuring.
|
||
Classification of assets as held for sale [member]
|
Member |
IAS 10.22 c Example
|
This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]
|
||
Destruction of major production plant [member]
|
Member |
IAS 10.22 d Example
|
This member stands for destruction of a major production plant.
|
||
Changes in tax rates or tax laws enacted or announced [member]
|
Member |
IAS 10.22 h Example
|
This member stands for changes in tax rates or tax laws enacted or announced.
|
||
Commencement of major litigation [member]
|
Member |
IAS 10.22 j Example
|
This member stands for the commencement of major litigation.
|
||
Major purchases of assets [member]
|
Member |
IAS 10.22 c Example
|
This member stands for major purchases of assets.
|
||
Disclosure of non-adjusting events after reporting period [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature of non-adjusting event after reporting period
|
Text |
IAS 10.21 a Disclosure
|
|
||
Explanation of financial effect of non-adjusting event after reporting period [text block]
|
Text block |
IAS 10.21 b Disclosure
|
The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement
that such an estimate cannot be made.
|
||
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
|
Monetary duration |
IAS 1.137 a Disclosure, IAS 10.13 Disclosure
|
The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for
issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at
that time.
|
||
[816000] Notes - Hyperinflationary reporting
|
|||||
Disclosure of information about hyperinflationary reporting [text block]
|
Text block |
IAS 29 - Disclosures Disclosure
|
The disclosure of information about financial reporting in hyperinflationary economies.
|
||
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes
in general purchasing power of functional currency
|
Text |
IAS 29.39 a Disclosure
|
The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated
for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring
unit current at the end of the reporting period in hyperinflationary reporting.
|
||
Financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power
of functional currency
|
True/False |
IAS 29.39 a Disclosure
|
Indicates (true false) whether the financial statements and the corresponding figures for previous periods have been restated
for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring
unit current at the end of the reporting period in hyperinflationary reporting.
|
||
Description of bases of financial statements that have been restated for changes in general purchasing power of functional
currency
|
Text |
IAS 29.39 b Disclosure
|
The description of whether the financial statements that have been restated for changes in the general purchasing power of
the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting.
[Refer: Cost approach [member]]
|
||
Description of identity of price index
|
Text |
IAS 29.39 c Disclosure
|
The description of the identity of the general price index used to restate financial statement information of an entity whose
functional currency is the currency of a hyperinflationary economy.
|
||
Level of price index
|
Pure instant |
IAS 29.39 c Disclosure
|
The value of the level of the general price index used to restate financial statement information of an entity whose functional
currency is the currency of a hyperinflationary economy.
|
||
Price index movements
|
Pure duration |
IAS 29.39 c Disclosure
|
The movements in the general price index used to restate financial statement information of an entity whose functional currency
is the currency of a hyperinflationary economy.
|
||
Gains (losses) on net monetary position
|
Monetary duration, credit |
IAS 29.9 Disclosure
|
The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items
in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
|
||
[817000] Notes - Business combinations
|
|||||
Disclosure of business combinations [text block]
|
Text block |
IFRS 3 - Disclosures Disclosure
|
The entire disclosure for business combinations.
|
||
Description of nature and financial effect of business combinations during period
|
Text |
IFRS 3.59 a Disclosure
|
|
||
Description of nature and financial effect of business combinations after reporting period before statements authorised for
issue
|
Text |
IFRS 3.59 b Disclosure
|
|
||
Explanation of financial effect of adjustments related to business combinations
|
Text |
IFRS 3.61 Disclosure
|
|
||
Additional information about nature and financial effect of business combination
|
Text |
IFRS 3.63 Disclosure
|
|
||
Disclosure of detailed information about business combination [text block]
|
Text block |
IFRS 3 - Disclosures application of paragraphs 59 and 61 Disclosure
|
|
||
Disclosure of detailed information about business combination [abstract]
|
|||||
Disclosure of detailed information about business combination [table]
|
Table |
IFRS 3.B64 Disclosure
|
Schedule disclosing information related to details of business combinations.
|
||
Business combinations [axis]
|
Axis |
IFRS 3.B64 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Business combinations [domain]
|
Domain [default] |
IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure
|
This member stands for the standard value for the 'Business combinations' axis if no other member is used.
|
||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
|
|
|
|||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
Disclosure of detailed information about business combination [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of acquiree
|
Text |
IFRS 3.B64 a Disclosure
|
|
||
Description of acquiree
|
Text |
IFRS 3.B64 a Disclosure
|
|
||
Date of acquisition
|
Date |
IFRS 3.B64 b Disclosure
|
The date on which the acquirer obtains control of the acquiree in a business combination.
|
||
Percentage of voting equity interests acquired
|
Percent instant |
IFRS 3.B64 c Disclosure
|
|
||
Description of primary reasons for business combination
|
Text |
IFRS 3.B64 d Disclosure
|
|
||
Description of how acquirer obtained control of acquiree
|
Text |
IFRS 3.B64 d Disclosure
|
The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as
to obtain benefits from its activities.
|
||
Description of factors that make up goodwill recognised
|
Text |
IFRS 3.B64 e Disclosure
|
The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining
operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors.
[Refer: Goodwill]
|
||
Acquisition-date fair value of total consideration transferred [abstract]
|
|||||
Cash transferred
|
Monetary instant, credit |
IFRS 3.B64 f (i) Disclosure
|
|
||
Other tangible or intangible assets transferred
|
Monetary instant, credit |
IFRS 3.B64 f (ii) Disclosure
|
|
||
Liabilities incurred
|
Monetary instant, credit |
IFRS 3.B64 f (iii) Disclosure
|
|
||
Equity interests of acquirer
|
Monetary instant, credit |
IFRS 3.B64 f (iv) Disclosure
|
|
||
Number of instruments or interests issued or issuable
|
Decimal instant |
IFRS 3.B64 f (iv) Disclosure
|
The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred
as consideration in a business combination.
|
||
Description of method of measuring fair value of instruments or interests
|
Text |
IFRS 3.B64 f (iv) Disclosure
|
|
||
Total consideration transferred, acquisition-date fair value
|
Monetary instant, credit |
IFRS 3.B64 f Disclosure
|
|
||
Contingent consideration recognised as of acquisition date
|
Monetary instant, credit |
IFRS 3.B64 g (i) Disclosure
|
|
||
Indemnification assets recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 g (i) Disclosure
|
|
||
Description of arrangement for contingent consideration arrangements and indemnification assets
|
Text |
IFRS 3.B64 g (ii) Disclosure
|
The description of the contingent consideration arrangements and the arrangements for indemnification assets.
|
||
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
|
Text |
IFRS 3.B64 g (ii) Disclosure
|
The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification
assets.
|
||
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
|
Text |
IFRS 3.B64 g (iii) Disclosure
|
The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification
assets.
|
||
Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification
assets cannot be estimated
|
Text |
IFRS 3.B64 g (iii) Disclosure
|
The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification
assets cannot be estimated.
|
||
Range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated
|
True/False |
IFRS 3.B64 g (iii) Disclosure
|
Indicates (true false) whether the range of outcomes from contingent consideration arrangements and indemnification assets
cannot be estimated.
|
||
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is
unlimited
|
Text |
IFRS 3.B64 g (iii) Disclosure
|
The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification
assets is unlimited.
|
||
Maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited
|
True/False |
IFRS 3.B64 g (iii) Disclosure
|
Indicates (true false) whether the maximum amount of the payment for contingent consideration arrangements and indemnification
assets is unlimited.
|
||
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
|
|||||
Financial assets recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.IE72 Example, IFRS 3.B64 i Example
|
|
||
Inventory recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.IE72 Example, IFRS 3.B64 i Example
|
|
||
Property, plant and equipment recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 i Example, IFRS 3.IE72 Example
|
|
||
Identifiable intangible assets recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.IE72 Example, IFRS 3.B64 i Example
|
|
||
Customer-related intangible assets recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 i Common practice
|
|
||
Technology-based intangible assets recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 i Common practice
|
|
||
Financial liabilities recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.IE72 Example, IFRS 3.B64 i Example
|
|
||
Contingent liabilities recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.IE72 Example, IFRS 3.B64 i Example
|
|
||
Net identifiable assets acquired (liabilities assumed)
|
Monetary instant, debit |
IFRS 3.B64 i Example, IFRS 3.IE72 Example
|
|
||
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities
assumed [abstract]
|
|||||
Non-current assets recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 i Common practice
|
|
||
Current assets recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 i Common practice
|
|
||
Non-current liabilities recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.B64 i Common practice
|
|
||
Current liabilities recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.B64 i Common practice
|
|
||
Trade and other payables recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.B64 i Common practice
|
|
||
Deferred tax assets recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 i Common practice
|
|
||
Deferred tax liabilities recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.B64 i Common practice
|
|
||
Borrowings recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.B64 i Common practice
|
|
||
Deferred income including contract liabilities recognised as of acquisition date [abstract]
|
|||||
Contract liabilities recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.B64 i Common practice
|
|
||
Deferred income other than contract liabilities recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.B64 i Common practice
|
|
||
Total deferred income including contract liabilities recognised as of acquisition date
|
(Monetary) instant, credit |
IFRS 3.B64 i Common practice
|
|
||
Cash and cash equivalents recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 i Common practice
|
|
||
Goodwill recognised as of acquisition date
|
Monetary instant, debit |
IFRS 3.B64 Example, IFRS 3.IE72 Example
|
|
||
Goodwill expected to be deductible for tax purposes
|
Monetary instant, debit |
IFRS 3.B64 k Disclosure
|
|
||
Gain recognised in bargain purchase transaction
|
Monetary duration, credit |
IFRS 3.B64 n (i) Disclosure
|
|
||
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
|
Text |
IFRS 3.B64 n (i) Disclosure
|
The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction
is recognised. [Refer: Gain recognised in bargain purchase transaction]
|
||
Description of reasons why bargain purchase transaction resulted in gain
|
Text |
IFRS 3.B64 n (ii) Disclosure
|
The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase
transaction]
|
||
Non-controlling interest in acquiree recognised at acquisition date
|
Monetary instant, credit |
IFRS 3.B64 o (i) Disclosure
|
|
||
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
|
Text |
IFRS 3.B64 o (i) Disclosure
|
|
||
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at
fair value
|
Text |
IFRS 3.B64 o (ii) Disclosure
|
|
||
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date
|
Monetary instant, credit |
IFRS 3.B64 p (i) Disclosure
|
|
||
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business
combination
|
Monetary duration, credit |
IFRS 3.B64 p (ii) Disclosure
|
|
||
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value
equity interest is recognised
|
Text |
IFRS 3.B64 p (ii) Disclosure
|
|
||
Revenue of acquiree since acquisition date
|
Monetary duration, credit |
IFRS 3.B64 q (i) Disclosure
|
The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income.
[Refer: Revenue]
|
||
Profit (loss) of acquiree since acquisition date
|
Monetary duration, credit |
IFRS 3.B64 q (i) Disclosure
|
The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income.
[Refer: Profit (loss)]
|
||
Revenue of combined entity as if combination occurred at beginning of period
|
Monetary duration, credit |
IFRS 3.B64 q (ii) Disclosure
|
|
||
Profit (loss) of combined entity as if combination occurred at beginning of period
|
Monetary duration, credit |
IFRS 3.B64 q (ii) Disclosure
|
|
||
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
|
Text |
IFRS 3.B64 q Disclosure
|
|
||
Information on revenues and profit or loss is impracticable to disclose, business combinations
|
True/False |
IFRS 3.B64 q Disclosure
|
Indicates (true false) whether the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition
date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the
beginning of the reporting period is impracticable.
|
||
Description of reasons why initial accounting for business combination is incomplete
|
Text |
IFRS 3.B67 a (i) Disclosure
|
|
||
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
|
Text |
IFRS 3.B67 a (ii) Disclosure
|
|
||
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling
interests or items of consideration
|
Text |
IFRS 3.B67 a (iii) Disclosure
|
|
||
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
|
Monetary duration |
IFRS 3.B67 a (iii) Disclosure
|
|
||
Increase (decrease) in contingent consideration asset (liability)
|
Monetary duration, debit |
IFRS 3.B67 b (i) Disclosure
|
The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.
|
||
Explanation of any changes in recognised amounts of contingent consideration
|
Text |
IFRS 3.B67 b (i) Disclosure
|
|
||
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration
|
Text |
IFRS 3.B67 b (ii) Disclosure
|
|
||
Description of valuation techniques and key model inputs used to measure contingent consideration
|
Text |
IFRS 3.B67 b (iii) Disclosure
|
|
||
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size,
nature or incidence that disclosure is relevant to understanding combined entity's financial statements
|
Monetary duration, credit |
IFRS 3.B67 e Disclosure
|
|
||
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and
is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
|
Text |
IFRS 3.B67 e Disclosure
|
|
||
Disclosure of reconciliation of changes in goodwill [text block]
|
Text block |
IFRS 3.B67 d Disclosure
|
The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]
|
||
Disclosure of reconciliation of changes in goodwill [abstract]
|
|||||
Disclosure of reconciliation of changes in goodwill [table]
|
Table |
IFRS 3.B67 d Disclosure
|
Schedule disclosing information related to the reconciliation of changes in goodwill.
|
||
Business combinations [axis]
|
Axis |
IFRS 3.B64 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Business combinations [domain]
|
Domain [default] |
IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure
|
This member stands for the standard value for the 'Business combinations' axis if no other member is used.
|
||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
|
|
|
|||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Disclosure of reconciliation of changes in goodwill [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reconciliation of changes in goodwill [abstract]
|
|||||
Goodwill at beginning of period
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure
|
|
||
Changes in goodwill [abstract]
|
|||||
Additional recognition, goodwill
|
Monetary duration, debit |
IFRS 3.B67 d (ii) Disclosure
|
The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the
criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held
for sale [member]]
|
||
Subsequent recognition of deferred tax assets, goodwill
|
(Monetary) duration, credit |
IFRS 3.B67 d (iii) Disclosure
|
|
||
Decrease through classified as held for sale, goodwill
|
(Monetary) duration, credit |
IFRS 3.B67 d (iv) Disclosure
|
The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for
sale [member]]
|
||
Goodwill derecognised without having previously been included in disposal group classified as held for sale
|
(Monetary) duration, credit |
IFRS 3.B67 d (iv) Disclosure
|
The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale.
[Refer: Goodwill; Disposal groups classified as held for sale [member]]
|
||
Impairment loss recognised in profit or loss, goodwill
|
(Monetary) duration |
IFRS 3.B67 d (v) Disclosure
|
The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss;
Goodwill]
|
||
Increase (decrease) through net exchange differences, goodwill
|
Monetary duration, debit |
IFRS 3.B67 d (vi) Disclosure
|
The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements
from the functional currency into a different presentation currency, including the translation of a foreign operation into
the presentation currency of the reporting entity. [Refer: Goodwill]
|
||
Increase (decrease) through other changes, goodwill
|
Monetary duration, debit |
IFRS 3.B67 d (vii) Disclosure
|
The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement
or note. [Refer: Goodwill]
|
||
Total increase (decrease) in goodwill
|
Monetary duration, debit |
IFRS 3.B67 d Disclosure
|
The increase (decrease) in goodwill. [Refer: Goodwill]
|
||
Goodwill at end of period
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure
|
|
||
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
[text block]
|
Text block |
IFRS 3.B64 l Disclosure
|
|
||
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
[abstract]
|
|||||
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
[table]
|
Table |
IFRS 3.B64 l Disclosure
|
Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption
of liabilities in business combinations.
|
||
Business combinations [axis]
|
Axis |
IFRS 3.B64 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Business combinations [domain]
|
Domain [default] |
IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure
|
This member stands for the standard value for the 'Business combinations' axis if no other member is used.
|
||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
|
|
|
|||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
|
Axis |
IFRS 3.B64 l Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [domain]
|
Domain [default] |
IFRS 3.B64 l Disclosure
|
This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities
in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition
of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Total for all business
combinations [member]]
|
||
|
|
|
|||
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
[line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
|
Text |
IFRS 3.B64 m Disclosure, IFRS 3.B64 l Disclosure, IFRS 3.B64 l (i) Disclosure
|
|
||
Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in
business combination
|
Text |
IFRS 3.B64 l (ii) Disclosure
|
|
||
Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business
combination
|
Monetary duration |
IFRS 3.B64 l (iii) Disclosure
|
|
||
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in
business combination
|
Monetary duration, debit |
IFRS 3.B64 m Disclosure
|
|
||
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption
of liabilities in business combination
|
Monetary duration, debit |
IFRS 3.B64 m Disclosure
|
|
||
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities
in business combination
|
Monetary duration, debit |
IFRS 3.B64 m Disclosure
|
|
||
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination
|
Text |
IFRS 3.B64 l (iii) Disclosure
|
|
||
Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense
for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
|
Text |
IFRS 3.B64 m Disclosure
|
|
||
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination
|
Text |
IFRS 3.B64 l (iv) Disclosure
|
|
||
Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination
|
Text |
IFRS 3.B64 m Disclosure
|
|
||
Disclosure of acquired receivables [text block]
|
Text block |
IFRS 3.B64 h Disclosure
|
|
||
Disclosure of acquired receivables [abstract]
|
|||||
Disclosure of acquired receivables [table]
|
Table |
IFRS 3.B64 h Disclosure
|
Schedule disclosing information related to receivables acquired in business combinations.
|
||
Business combinations [axis]
|
Axis |
IFRS 3.B64 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Business combinations [domain]
|
Domain [default] |
IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure
|
This member stands for the standard value for the 'Business combinations' axis if no other member is used.
|
||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
|
|
|
|||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
Classes of acquired receivables [axis]
|
Axis |
IFRS 3.B64 h Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of acquired receivables [domain]
|
Domain [default] |
IFRS 3.B64 h Disclosure
|
This member stands for classes of receivables acquired in business combinations. It also represents the standard value for
the 'Classes of acquired receivables' axis if no other member is used. [Refer: Total for all business combinations [member]]
|
||
Loans acquired in business combination [member]
|
Member |
IFRS 3.B64 h Example
|
|
||
Direct finance leases acquired in business combination [member]
|
Member |
IFRS 3.B64 h Example
|
|
||
|
|
|
|||
Direct finance leases acquired in business combination [member]
|
Member |
IFRS 3.B64 h Example
|
|
||
Loans acquired in business combination [member]
|
Member |
IFRS 3.B64 h Example
|
|
||
Disclosure of acquired receivables [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Fair value of acquired receivables
|
Monetary instant, debit |
IFRS 3.B64 h (i) Disclosure
|
|
||
Gross contractual amounts receivable for acquired receivables
|
Monetary instant, debit |
IFRS 3.B64 h (ii) Disclosure
|
|
||
Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables
|
Monetary instant, debit |
IFRS 3.B64 h (iii) Disclosure
|
|
||
Disclosure of contingent liabilities in business combination [text block]
|
Text block |
IFRS 3.B64 j Disclosure
|
|
||
Disclosure of contingent liabilities in business combination [abstract]
|
|||||
Disclosure of contingent liabilities in business combination [table]
|
Table |
IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
|
Schedule disclosing information related to contingent liabilities in business combinations.
|
||
Business combinations [axis]
|
Axis |
IFRS 3.B64 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Business combinations [domain]
|
Domain [default] |
IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure
|
This member stands for the standard value for the 'Business combinations' axis if no other member is used.
|
||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
|
|
|
|||
|
Member |
IFRS 3.B64 Disclosure
|
This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions
sometimes referred to as 'true mergers' or 'mergers of equals' are also business combinations as that term is used in IFRS
3.
|
||
Aggregated individually immaterial business combinations [member]
|
Member |
IFRS 3.B65 Disclosure
|
|
||
Classes of contingent liabilities [axis]
|
Axis |
IFRS 3.B67 c Disclosure, IAS 37.86 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of contingent liabilities [domain]
|
Domain [default] |
IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure
|
This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the
occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present
obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying
economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with
sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other
member is used.
|
||
Warranty contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Restructuring contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Legal proceedings contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Onerous contracts contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liabilities related to joint ventures [member]
|
Member |
IAS 37.88 Example
|
|
||
Share of contingent liabilities of associates [member]
|
Member |
IAS 37.88 Example
|
|
||
Other contingent liabilities [member]
|
Member |
IAS 37.88 Example
|
|
||
|
|
|
|||
Legal proceedings contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Onerous contracts contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Share of contingent liabilities of associates [member]
|
Member |
IAS 37.88 Example
|
|
||
Other contingent liabilities [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
|
Member |
IAS 37.88 Example
|
|
||
Warranty contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Restructuring contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liabilities related to joint ventures [member]
|
Member |
IAS 37.88 Example
|
|
||
Items of contingent liabilities [axis]
|
Axis |
IFRS 3.B64 j Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Items of contingent liabilities [domain]
|
Domain [default] |
IFRS 3.B64 j Disclosure
|
This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the
'Items of contingent liabilities' axis if no other member is used. [Refer: Classes of contingent liabilities [domain]]
|
||
|
|
|
|||
Disclosure of contingent liabilities in business combination [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature of obligation, contingent liabilities in business combination
|
Text |
IFRS 3.B64 j (i) Disclosure, IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
|
|
||
Description of expected timing of outflows, contingent liabilities in business combination
|
Text |
IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
|
|
||
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
|
Text |
IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B64 j (i) Disclosure
|
|
||
Description of major assumptions made concerning future events, contingent liabilities in business combination
|
Text |
IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
|
|
||
Expected reimbursement, contingent liabilities in business combination
|
Monetary instant, debit |
IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
|
|
||
Asset recognised for expected reimbursement, contingent liabilities in business combination
|
Monetary instant, debit |
IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
|
|
||
Explanation of estimated financial effect, contingent liabilities in business combination
|
Text |
IFRS 3.B64 j (i) Disclosure
|
|
||
Estimated financial effect, contingent liabilities in business combination
|
Monetary instant, credit |
IFRS 3.B64 j (i) Disclosure
|
|
||
Explanation of possibility of reimbursement, contingent liabilities in business combination
|
Text |
IFRS 3.B64 j (i) Disclosure
|
|
||
Description of reasons why liability cannot be measured reliably
|
Text |
IFRS 3.B64 j (ii) Disclosure
|
|
||
Reconciliation of changes in contingent liabilities recognised in business combination [abstract]
|
|||||
Contingent liabilities recognised in business combination at beginning of period
|
Monetary instant, credit |
IFRS 3.B67 c Disclosure
|
|
||
Changes in contingent liabilities recognised in business combination [abstract]
|
|||||
Additional liabilities, contingent liabilities recognised in business combination [abstract]
|
|||||
New liabilities, contingent liabilities recognised in business combination
|
Monetary duration, credit |
IFRS 3.B67 c Common practice
|
The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities
recognised in business combination]
|
||
Increase in existing liabilities, contingent liabilities recognised in business combination
|
Monetary duration, credit |
IFRS 3.B67 c Disclosure
|
|
||
Total additional liabilities, contingent liabilities recognised in business combination
|
Monetary duration, credit |
IFRS 3.B67 c Disclosure
|
|
||
Settled liabilities, contingent liabilities recognised in business combination
|
(Monetary) duration, debit |
IFRS 3.B67 c Disclosure
|
The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities
recognised in business combination]
|
||
Reversed unsettled liabilities, contingent liabilities recognised in business combination
|
(Monetary) duration, debit |
IFRS 3.B67 c Disclosure
|
|
||
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination
|
Monetary duration, credit |
IFRS 3.B67 c Disclosure
|
|
||
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination
|
Monetary duration, credit |
IFRS 3.B67 c Disclosure
|
|
||
Total increase (decrease) in contingent liabilities recognised in business combination
|
Monetary duration, credit |
IFRS 3.B67 c Disclosure
|
|
||
Contingent liabilities recognised in business combination at end of period
|
Monetary instant, credit |
IFRS 3.B67 c Disclosure
|
|
||
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business
combination is incomplete at time financial statements are authorised for issue
|
Text |
IFRS 3.B66 Disclosure
|
|
||
[818000] Notes - Related party
|
|||||
Disclosure of related party [text block]
|
Text block |
IAS 24 - Disclosures Disclosure
|
The entire disclosure for related parties.
|
||
Name of parent entity
|
Text |
IAS 24.13 Disclosure, IAS 1.138 c Disclosure
|
The name of the entity's parent. [Refer: Parent [member]]
|
||
Name of ultimate parent of group
|
Text |
IAS 24.13 Disclosure, IAS 1.138 c Disclosure
|
The name of the ultimate controlling party of the group.
|
||
Name of most senior parent entity producing publicly available financial statements
|
Text |
IAS 24.13 Disclosure
|
The name of most senior parent entity producing publicly available financial statements.
|
||
Explanation of relationships between parent and subsidiaries
|
Text |
IAS 24.13 Disclosure
|
|
||
Key management personnel compensation, short-term employee benefits
|
Monetary duration, debit |
IAS 24.17 a Disclosure
|
The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management
personnel of entity or parent [member]]
|
||
Key management personnel compensation, post-employment benefits
|
Monetary duration, debit |
IAS 24.17 b Disclosure
|
The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel
of entity or parent [member]]
|
||
Key management personnel compensation, other long-term employee benefits
|
Monetary duration, debit |
IAS 24.17 c Disclosure
|
The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term
employee benefits; Key management personnel of entity or parent [member]]
|
||
Key management personnel compensation, termination benefits
|
Monetary duration, debit |
IAS 24.17 d Disclosure
|
The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense;
Key management personnel of entity or parent [member]]
|
||
Key management personnel compensation, share-based payment
|
Monetary duration, debit |
IAS 24.17 e Disclosure
|
The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel
of entity or parent [member]]
|
||
Key management personnel compensation
|
Monetary duration, debit |
IAS 24.17 Disclosure
|
The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]
|
||
Disclosure of transactions between related parties [text block]
|
Text block |
IAS 24.18 Disclosure
|
|
||
Disclosure of transactions between related parties [abstract]
|
|||||
Disclosure of transactions between related parties [table]
|
Table |
IAS 24.19 Disclosure
|
Schedule disclosing information related to transactions between related parties.
|
||
Categories of related parties [axis]
|
Axis |
IAS 24.19 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Categories of related parties [domain]
|
Domain [default] |
IAS 24.19 Disclosure
|
This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.
|
||
|
Member |
IAS 24.19 Disclosure
|
|
||
Parent [member]
|
Member |
IAS 24.19 a Disclosure
|
This member stands for an entity that controls one or more entities.
|
||
Entities with joint control or significant influence over entity [member]
|
Member |
IAS 24.19 b Disclosure
|
This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually
agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous
consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy
decisions of the investee, but not control or joint control of those policies.
|
||
|
Member |
IAS 27.17 b Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure
|
This member stands for entities that are controlled by another entity.
|
||
|
Member |
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IAS 27.17 b Disclosure
|
This member stands for the entities over which the investor has significant influence.
|
||
Joint ventures where entity is venturer [member]
|
Member |
IAS 24.19 e Disclosure
|
|
||
Key management personnel of entity or parent [member]
|
Member |
IAS 24.19 f Disclosure
|
This member stands for those persons having authority and responsibility for planning, directing and controlling the activities
of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
|
||
Other related parties [member]
|
Member |
IAS 24.19 g Disclosure
|
|
||
|
|
|
|||
|
Member |
IAS 24.19 Disclosure
|
|
||
|
Member |
IAS 27.17 b Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure
|
This member stands for entities that are controlled by another entity.
|
||
Key management personnel of entity or parent [member]
|
Member |
IAS 24.19 f Disclosure
|
This member stands for those persons having authority and responsibility for planning, directing and controlling the activities
of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
|
||
Joint ventures where entity is venturer [member]
|
Member |
IAS 24.19 e Disclosure
|
|
||
Other related parties [member]
|
Member |
IAS 24.19 g Disclosure
|
|
||
Parent [member]
|
Member |
IAS 24.19 a Disclosure
|
This member stands for an entity that controls one or more entities.
|
||
|
Member |
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IAS 27.17 b Disclosure
|
This member stands for the entities over which the investor has significant influence.
|
||
Entities with joint control or significant influence over entity [member]
|
Member |
IAS 24.19 b Disclosure
|
This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually
agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous
consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy
decisions of the investee, but not control or joint control of those policies.
|
||
Disclosure of transactions between related parties [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of transactions with related party
|
Text |
IAS 24.18 Disclosure
|
|
||
Description of nature of related party relationship
|
Text |
IAS 24.18 Disclosure
|
|
||
Related party transactions [abstract]
|
|||||
Purchases of goods, related party transactions
|
Monetary duration, debit |
IAS 24.21 a Example
|
|
||
Revenue from sale of goods, related party transactions
|
Monetary duration, credit |
IAS 24.21 a Example
|
|
||
Purchases of property and other assets, related party transactions
|
Monetary duration, debit |
IAS 24.21 b Example
|
|
||
Sales of property and other assets, related party transactions
|
Monetary duration, credit |
IAS 24.21 b Example
|
|
||
Services received, related party transactions
|
Monetary duration, debit |
IAS 24.21 c Example
|
|
||
Revenue from rendering of services, related party transactions
|
Monetary duration, credit |
IAS 24.21 c Example
|
|
||
Leases as lessor, related party transactions
|
Monetary duration |
IAS 24.21 d Example
|
|
||
Leases as lessee, related party transactions
|
Monetary duration |
IAS 24.21 d Example
|
|
||
Transfers of research and development from entity, related party transactions
|
Monetary duration |
IAS 24.21 e Example
|
|
||
Transfers of research and development to entity, related party transactions
|
Monetary duration |
IAS 24.21 e Example
|
|
||
Transfers under licence agreements from entity, related party transactions
|
Monetary duration |
IAS 24.21 f Example
|
|
||
Transfers under licence agreements to entity, related party transactions
|
Monetary duration |
IAS 24.21 f Example
|
|
||
Transfers under finance agreements from entity, related party transactions
|
Monetary duration |
IAS 24.21 g Example
|
|
||
Transfers under finance agreements to entity, related party transactions
|
Monetary duration |
IAS 24.21 g Example
|
|
||
Provision of guarantees or collateral by entity, related party transactions
|
Monetary duration |
IAS 24.21 h Example
|
|
||
Provision of guarantees or collateral to entity, related party transactions
|
Monetary duration |
IAS 24.21 h Example
|
|
||
Commitments made by entity, related party transactions
|
Monetary duration |
IAS 24.21 i Example
|
|
||
Commitments made on behalf of entity, related party transactions
|
Monetary duration |
IAS 24.21 i Example
|
|
||
Settlement of liabilities by entity on behalf of related party, related party transactions
|
Monetary duration |
IAS 24.21 j Example
|
|
||
Settlement of liabilities on behalf of entity by related party, related party transactions
|
Monetary duration |
IAS 24.21 j Example
|
|
||
Participation in defined benefit plan that shares risks between group entities, related party transactions
|
Monetary duration |
IAS 24.22 Example
|
|
||
Outstanding balances for related party transactions [abstract]
|
|||||
Amounts payable, related party transactions
|
Monetary instant, credit |
IAS 24.18 b Disclosure, IAS 24.20 Disclosure
|
|
||
Amounts receivable, related party transactions
|
Monetary instant, debit |
IAS 24.18 b Disclosure, IAS 24.20 Disclosure
|
|
||
Outstanding commitments made by entity, related party transactions
|
Monetary instant, credit |
IAS 24.18 b Disclosure
|
|
||
Outstanding commitments made on behalf of entity, related party transactions
|
Monetary instant, credit |
IAS 24.18 b Disclosure
|
|
||
Explanation of terms and conditions of outstanding balances for related party transaction
|
Text |
IAS 24.18 b (i) Disclosure
|
|
||
Explanation of details of guarantees given or received of outstanding balances for related party transaction
|
Text |
IAS 24.18 b (ii) Disclosure
|
|
||
Provisions for doubtful debts related to outstanding balances of related party transaction
|
Monetary instant, credit |
IAS 24.18 c Disclosure
|
The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer:
Provisions]
|
||
Expense recognised during period for bad and doubtful debts for related party transaction
|
Monetary duration, debit |
IAS 24.18 d Disclosure
|
|
||
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management
entities [text block]
|
Text block |
IAS 24.18A Disclosure
|
|
||
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management
entities [abstract]
|
|||||
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management
entities [table]
|
Table |
IAS 24.18A Disclosure
|
Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services
that are provided by separate management entities.
|
||
Separate management entities [axis]
|
Axis |
IAS 24.18A Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Separate management entities [domain]
|
Domain [default] |
IAS 24.18A Disclosure
|
This member stands for separate entities that provide key management personnel services to the entity. It also represents
the standard value for the 'Separate management entities' axis if no other member is used. [Refer: Key management personnel
of entity or parent [member]]
|
||
|
|
|
|||
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management
entities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Amount incurred by entity for provision of key management personnel services provided by separate management entity
|
Monetary duration, debit |
IAS 24.18A Disclosure
|
|
||
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions
|
Text |
IAS 24.23 Disclosure
|
The disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions,
made only if such terms can be substantiated.
|
||
Explanation of whether entity applies exemption in IAS 24.25
|
Text |
IAS 24.26 Disclosure
|
The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.
|
||
Entity applies exemption in IAS 24.25
|
True/False |
IAS 24.26 Disclosure
|
Indicates (true false) whether the entity applies the exemption in paragraph 25 of IAS 24.
|
||
Name of government and nature of relationship with government
|
Text |
IAS 24.26 a Disclosure
|
The name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant
influence). [Refer: Government [member]]
|
||
Nature of relationship with government
|
List |
IAS 24.26 a Disclosure
|
Indicates the nature of government’s relationship with the reporting entity.
|
||
Explanation of nature and amount of significant transactions
|
Text |
IAS 24.26 b (i) Disclosure
|
The explanation of the nature and amount of individually significant transactions with a government that has control, joint
control or significant influence over the reporting entity and entities under control, joint control or significant influence
of that government.
|
||
Description of other transactions that are collectively significant
|
Text |
IAS 24.26 b (ii) Disclosure
|
The description of transactions with government that has control, joint control or significant influence over the reporting
entity and the entities under control, joint control or significant influence of that government that are collectively, but
not individually, significant.
|
||
[819100] Notes - First time adoption
|
|||||
Disclosure of first-time adoption [text block]
|
Text block |
IFRS 1 - Presentation and disclosure Disclosure
|
The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.
|
||
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance
with previous GAAP comply with IFRSs
|
Text |
IFRS 1.22 b Disclosure
|
The description of the nature of main adjustments that would make historical summaries or comparative information presented
in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
|
||
Disclosure of comparative information prepared under previous GAAP [text block]
|
Text block |
IFRS 1.24 Disclosure
|
The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP.
|
||
Disclosure of comparative information prepared under previous GAAP [abstract]
|
|||||
Disclosure of comparative information prepared under previous GAAP [table]
|
Table |
IFRS 1.24 Disclosure
|
Schedule disclosing information related to comparative information prepared under previous GAAP.
|
||
Financial effect of transition from previous GAAP to IFRSs [axis]
|
Axis |
IFRS 1.24 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
IFRSs [member]
|
Member [default] |
IFRS 1.24 Disclosure
|
This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which
comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations;
and (d) SIC Interpretations. It also represents the standard value for the 'Financial effect of transition from previous GAAP
to IFRSs' axis if no other member is used.
|
||
Previous GAAP [member]
|
Member |
IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice
|
This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
|
||
Effect of transition to IFRSs [member]
|
Member |
IFRS 1.24 Disclosure
|
This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member];
IFRSs [member]]
|
||
Disclosure of comparative information prepared under previous GAAP [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Equity
|
Monetary instant, credit |
IAS 1.78 e Disclosure, IFRS 13.93 e Disclosure, IFRS 1.24 a Disclosure, IAS 1.55 Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure
|
The amount of residual interest in the assets of the entity after deducting all its liabilities.
|
||
Comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions
with owners in their capacity as owners.
|
||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Explanation of effect of transition on reported financial position
|
Text |
IFRS 1.23 Disclosure
|
The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position. [Refer:
Previous GAAP [member]; IFRSs [member]]
|
||
Explanation of effect of transition on reported financial performance
|
Text |
IFRS 1.23 Disclosure
|
The explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance. [Refer:
Previous GAAP [member]; IFRSs [member]]
|
||
Explanation of effect of transition on reported cash flows
|
Text |
IFRS 1.25 Disclosure, IFRS 1.23 Disclosure
|
The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to
IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
|
||
Description of reason why entity stopped applying IFRSs
|
Text |
IFRS 1.23A a Disclosure
|
The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous
annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying
IFRSs.
|
||
Description of reason why entity is resuming application of IFRSs
|
Text |
IFRS 1.23A b Disclosure
|
The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous
annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application
of IFRSs.
|
||
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
|
Text |
IFRS 1.23B Disclosure
|
The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent
previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected
to apply IFRSs as if it had never stopped applying IFRSs.
|
||
Explanation of fact that financial statements for previous periods not presented
|
Text |
IFRS 1.28 Disclosure
|
The explanation, in the entity's first IFRS financial statements, of the fact that the entity did not present financial statements
for previous periods.
|
||
Financial statements for previous periods not presented
|
True/False |
IFRS 1.28 Disclosure
|
Indicates (true false) whether, in the entity's first IFRS financial statements, the entity did not present financial statements
for previous periods.
|
||
Explanation of cross-reference to interim financial statement disclosures for first-time adopter
|
Text |
IFRS 1.33 Disclosure
|
The explanation of cross-references to other published documents that include information that is material to understanding
the entity's current interim period for first-time adopters of IFRSs.
|
||
Disclosure of redesignated financial assets and liabilities [text block]
|
Text block |
IFRS 1.29 Disclosure
|
The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer:
Financial assets; Financial liabilities; IFRSs [member]]
|
||
Disclosure of redesignated financial assets and liabilities [abstract]
|
|||||
Disclosure of redesignated financial assets and liabilities [table]
|
Table |
IFRS 1.29 Disclosure
|
Schedule disclosing information related to redesignated financial assets and liabilities.
|
||
Redesignation [axis]
|
Axis |
IFRS 1.29 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Redesignated [member]
|
Member [default] |
IFRS 1.29 Disclosure
|
This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard
value for the 'Redesignation' axis if no other member is used.
|
||
Previous GAAP [member]
|
Member |
IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice
|
This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
|
||
Redesignated amount [member]
|
Member |
IFRS 1.29 Common practice
|
This member stands for the amount that has been redesignated during the transition to IFRSs.
|
||
Disclosure of redesignated financial assets and liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Redesignated financial asset as at fair value through profit or loss
|
Monetary instant, debit |
IFRS 1.29 Disclosure
|
The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer:
At fair value [member]; IFRSs [member]; Financial assets]
|
||
Redesignated financial liability as at fair value through profit or loss
|
Monetary instant, credit |
IFRS 1.29A Disclosure
|
The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At
fair value [member]; IFRSs [member]; Financial liabilities]
|
||
Description of redesignated financial liabilities
|
Text |
IFRS 1.29A Disclosure
|
The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial
liabilities]
|
||
Description of redesignated financial assets
|
Text |
IFRS 1.29 Disclosure
|
The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial
assets]
|
||
Disclosure of fair values of items used as deemed cost [text block]
|
Text block |
IFRS 1.30 Disclosure
|
The disclosure of the fair values used as deemed cost in the entity's opening IFRS statement of financial position for items
of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment
property; Intangible assets other than goodwill]
|
||
Disclosure of fair values of items used as deemed cost [abstract]
|
|||||
Disclosure of fair values of items used as deemed cost [table]
|
Table |
IFRS 1.30 Disclosure
|
Schedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS financial
statements.
|
||
Fair value as deemed cost [axis]
|
Axis |
IFRS 1.30 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Aggregate of fair values [member]
|
Member [default] |
IFRS 1.30 a Disclosure
|
This member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost'
axis if no other member is used.
|
||
Previous GAAP [member]
|
Member |
IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice
|
This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
|
||
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
|
Member |
IFRS 1.30 b Disclosure
|
This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount
[member]; Previous GAAP [member]]
|
||
Disclosure of fair values of items used as deemed cost [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Intangible asset fair value used as deemed cost
|
Monetary instant, debit |
IFRS 1.30 Disclosure
|
The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial
position. [Refer: Intangible assets other than goodwill]
|
||
Property, plant and equipment fair value used as deemed cost
|
Monetary instant, debit |
IFRS 1.30 Disclosure
|
The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement
of financial position. [Refer: Property, plant and equipment]
|
||
Investment property fair value used as deemed cost
|
Monetary instant, debit |
IFRS 1.30 Disclosure
|
The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial
position. [Refer: Investment property]
|
||
Right-of-use asset fair value used as deemed cost
|
Monetary instant, debit |
IFRS 1.30 Disclosure
|
The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial
position. [Refer: Right-of-use assets]
|
||
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
|
Monetary instant, debit |
IFRS 1.31 a Disclosure
|
|
||
Aggregate deemed cost of investments for which deemed cost is fair value
|
Monetary instant, debit |
IFRS 1.31 b Disclosure
|
|
||
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
|
Monetary instant, debit |
IFRS 1.31 c Disclosure
|
|
||
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption
in IFRS 1.D8A(b)
|
Text |
IFRS 1.31A Disclosure
|
The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity
applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.
|
||
Carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
|
True/False |
IFRS 1.31A Disclosure
|
Indicates (true false) whether carrying amounts determined under previous GAAP were allocated if the entity applies the exemption
in paragraph D8A(b) of IFRS 1 for oil and gas assets.
|
||
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS
1.D8B
|
Text |
IFRS 1.31B Disclosure
|
The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies
the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.
|
||
Carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
|
True/False |
IFRS 1.31B Disclosure
|
Indicates (true false) whether carrying amounts were determined under previous GAAP if the entity applies the exemption in
paragraph D8B of IFRS 1 for operations subject to rate regulation.
|
||
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not
available and no exchangeability with stable foreign currency exists
|
Text |
IFRS 1.31C Disclosure
|
The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of
how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available
and no exchangeability with stable foreign currency exists.
|
||
Statement that comparative information does not comply with IFRS 7 and IFRS 9
|
Text |
IFRS 1.E2 b Disclosure
|
The statement that comparative information does not comply with IFRS 7 and IFRS 9.
|
||
Comparative information does not comply with IFRS 7 and IFRS 9
|
True/False |
IFRS 1.E2 b Disclosure
|
Indicates (true false) whether comparative information is presented that does not comply with IFRS 7 and IFRS 9. Use true
if any such comparative information does not comply. Use false if explicitly reporting that all comparative information does
comply.
|
||
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9
|
Text |
IFRS 1.E2 b Disclosure
|
The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.
|
||
[822100] Notes - Property, plant and equipment
|
|||||
Disclosure of property, plant and equipment [text block]
|
Text block |
IAS 16 - Disclosure Disclosure
|
The entire disclosure for property, plant and equipment.
|
||
Disclosure of detailed information about property, plant and equipment [text block]
|
Text block |
IAS 16.73 Disclosure
|
The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Disclosure of detailed information about property, plant and equipment [abstract]
|
|||||
Disclosure of detailed information about property, plant and equipment [table]
|
Table |
IAS 16.73 Disclosure
|
Schedule disclosing information related to details of property, plant and equipment.
|
||
Classes of property, plant and equipment [axis]
|
Axis |
IAS 16.73 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of property, plant and equipment [domain]
|
Domain [default] |
IAS 16.73 Disclosure
|
This member stands for the standard value for the 'Classes of property, plant and equipment' axis if no other member is used.
|
||
Land and buildings [member]
|
Member |
IAS 16.37 b Example
|
This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures
for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
|
||
Land [member]
|
Member |
IAS 16.37 a Example
|
This member stands for a class of property, plant and equipment representing land held by the entity for use in operations.
[Refer: Property, plant and equipment]
|
||
Buildings [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures
for use in operations. [Refer: Property, plant and equipment]
|
||
Machinery [member]
|
Member |
IAS 16.37 c Example
|
This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations.
[Refer: Property, plant and equipment]
|
||
Vehicles [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically
to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
|
||
Ships [member]
|
Member |
IAS 16.37 d Example
|
This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations.
[Refer: Property, plant and equipment]
|
||
Aircraft [member]
|
Member |
IAS 16.37 e Example
|
This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer:
Property, plant and equipment]
|
||
Motor vehicles [member]
|
Member |
IAS 16.37 f Example
|
This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's
operations. [Refer: Property, plant and equipment]
|
||
Fixtures and fittings [member]
|
Member |
IAS 16.37 g Example
|
This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently
attached to real property. [Refer: Property, plant and equipment]
|
||
Office equipment [member]
|
Member |
IAS 16.37 h Example
|
This member stands for a class of property, plant and equipment representing equipment used to support office functions, not
specifically used in the production process. [Refer: Property, plant and equipment]
|
||
Computer equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and
equipment]
|
||
Communication and network equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer:
Property, plant and equipment]
|
||
Network infrastructure [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant
and equipment]
|
||
Bearer plants [member]
|
Member |
IAS 16.37 i Example
|
This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant
that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period;
and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property,
plant and equipment]
|
||
Tangible exploration and evaluation assets [member]
|
Member |
IFRS 6.25 Disclosure
|
This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer:
Exploration and evaluation assets [member]]
|
||
Mining assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for mining assets. [Refer: Mining assets]
|
||
Mining property [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for property related to mining activities.
|
||
Oil and gas assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for oil and gas assets. [Refer: Oil and gas assets]
|
||
Power generating assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property,
plant and equipment]
|
||
Leasehold improvements [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.
|
||
Construction in progress [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are
not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner
intended by the management). [Refer: Property, plant and equipment]
|
||
Owner-occupied property measured using investment property fair value model [member]
|
Member |
IAS 16.29B Disclosure
|
This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment
property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
|
||
Other property, plant and equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity
does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment [member]
|
Member [default] |
IAS 36.127 Example, IAS 16.73 Disclosure, IFRS 16.53 Example
|
|
||
Construction in progress [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are
not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner
intended by the management). [Refer: Property, plant and equipment]
|
||
Land and buildings [member]
|
Member |
IAS 16.37 b Example
|
This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures
for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
|
||
Buildings [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures
for use in operations. [Refer: Property, plant and equipment]
|
||
Land [member]
|
Member |
IAS 16.37 a Example
|
This member stands for a class of property, plant and equipment representing land held by the entity for use in operations.
[Refer: Property, plant and equipment]
|
||
Vehicles [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically
to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
|
||
Motor vehicles [member]
|
Member |
IAS 16.37 f Example
|
This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's
operations. [Refer: Property, plant and equipment]
|
||
Ships [member]
|
Member |
IAS 16.37 d Example
|
This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations.
[Refer: Property, plant and equipment]
|
||
Aircraft [member]
|
Member |
IAS 16.37 e Example
|
This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer:
Property, plant and equipment]
|
||
Bearer plants [member]
|
Member |
IAS 16.37 i Example
|
This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant
that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period;
and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property,
plant and equipment]
|
||
Office equipment [member]
|
Member |
IAS 16.37 h Example
|
This member stands for a class of property, plant and equipment representing equipment used to support office functions, not
specifically used in the production process. [Refer: Property, plant and equipment]
|
||
Other property, plant and equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity
does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
|
||
Machinery [member]
|
Member |
IAS 16.37 c Example
|
This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations.
[Refer: Property, plant and equipment]
|
||
Network infrastructure [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant
and equipment]
|
||
Tangible exploration and evaluation assets [member]
|
Member |
IFRS 6.25 Disclosure
|
This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer:
Exploration and evaluation assets [member]]
|
||
Communication and network equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer:
Property, plant and equipment]
|
||
Computer equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and
equipment]
|
||
Oil and gas assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for oil and gas assets. [Refer: Oil and gas assets]
|
||
Mining assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for mining assets. [Refer: Mining assets]
|
||
Mining property [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for property related to mining activities.
|
||
Fixtures and fittings [member]
|
Member |
IAS 16.37 g Example
|
This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently
attached to real property. [Refer: Property, plant and equipment]
|
||
Power generating assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property,
plant and equipment]
|
||
Owner-occupied property measured using investment property fair value model [member]
|
Member |
IAS 16.29B Disclosure
|
This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment
property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
|
||
Leasehold improvements [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.
|
||
Property, plant and equipment by operating lease status [axis]
|
Axis |
IFRS 16.95 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Property, plant and equipment by operating lease status [domain]
|
Domain [default] |
IFRS 16.95 Disclosure
|
This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It
also represents the standard value for the 'Property, plant and equipment by operating lease status' axis if no other member
is used. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment subject to operating leases [member]
|
Member |
IFRS 16.95 Disclosure
|
This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that
does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property,
plant and equipment]
|
||
Property, plant and equipment not subject to operating leases [member]
|
Member |
IFRS 16.95 Disclosure
|
This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that
does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property,
plant and equipment]
|
||
|
|
|
|||
Property, plant and equipment not subject to operating leases [member]
|
Member |
IFRS 16.95 Disclosure
|
This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that
does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property,
plant and equipment]
|
||
Property, plant and equipment subject to operating leases [member]
|
Member |
IFRS 16.95 Disclosure
|
This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that
does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property,
plant and equipment]
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated depreciation, amortisation and impairment [member]
|
Member |
IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 41.54 f Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure
|
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation
expense]
|
||
Accumulated depreciation and amortisation [member]
|
Member |
IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IAS 40.79 c Common practice
|
This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Disclosure of detailed information about property, plant and equipment [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Measurement bases, property, plant and equipment
|
Text |
IAS 16.73 a Disclosure
|
The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer:
Gross carrying amount [member]; Property, plant and equipment]
|
||
Measurement bases used for property, plant and equipment
|
List |
IAS 16.73 a Disclosure
|
Indicates which measurement bases are used for determining the gross carrying amount for a class of property, plant and equipment.
|
||
Depreciation method, property, plant and equipment
|
Text |
IAS 16.73 b Disclosure
|
The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Depreciation method, property, plant and equipment, categorical
|
List |
IAS 16.73 b Disclosure
|
Indicates which depreciation method is used for property, plant and equipment.
|
||
Depreciation rate, property, plant and equipment
|
Percent duration |
IAS 16.73 c Disclosure
|
The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Useful life measured as period of time, property, plant and equipment
|
Duration |
IAS 16.73 c Disclosure
|
The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Useful life measured in production or other similar units, property, plant and equipment
|
Decimal duration |
IAS 16.73 c Disclosure
|
The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property,
plant and equipment]
|
||
Description of useful life, property, plant and equipment
|
Text |
IAS 16.73 c Disclosure
|
Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Effective dates of revaluation, property, plant and equipment
|
Text |
IAS 16.77 a Disclosure
|
The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property,
plant and equipment]
|
||
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
|
Text |
IAS 16.77 b Disclosure
|
The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued
amounts. [Refer: Property, plant and equipment]
|
||
Independent valuer was involved in revaluation, property, plant and equipment
|
True/False |
IAS 16.77 b Disclosure
|
Indicates (true false) whether an independent valuer was involved for items of property, plant and equipment stated at revalued
amounts.
|
||
Reconciliation of changes in property, plant and equipment [abstract]
|
|||||
Property, plant and equipment at beginning of period
|
Monetary instant, debit |
IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
|
The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others,
or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets
are not included. [Contrast: Property, plant and equipment including right-of-use assets]
|
||
Changes in property, plant and equipment [abstract]
|
|||||
Additions other than through business combinations, property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e (i) Disclosure
|
|
||
Acquisitions through business combinations, property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e (iii) Disclosure
|
|
||
Increase (decrease) through net exchange differences, property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e (viii) Disclosure
|
The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation
of the financial statements from the functional currency into a different presentation currency, including the translation
of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]
|
||
Depreciation, property, plant and equipment
|
(Monetary) duration |
IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure
|
The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant
and equipment]
|
||
Impairment loss recognised in profit or loss, property, plant and equipment
|
(Monetary) duration |
IAS 1.98 a Disclosure, IAS 16.73 e (v) Disclosure
|
The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised
in profit or loss; Property, plant and equipment]
|
||
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
|
Monetary duration |
IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure
|
The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal
of impairment loss recognised in profit or loss; Property, plant and equipment]
|
||
Revaluation increase (decrease), property, plant and equipment
|
Monetary duration, debit |
IAS 16.77 f Disclosure, IAS 16.73 e (iv) Disclosure
|
The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant
and equipment; Revaluation surplus]
|
||
Impairment loss recognised in other comprehensive income, property, plant and equipment
|
(Monetary) duration |
IAS 16.73 e (iv) Disclosure
|
The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment
loss recognised in other comprehensive income; Property, plant and equipment]
|
||
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
|
Monetary duration |
IAS 16.73 e (iv) Disclosure
|
The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer:
Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment]
|
||
Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]
|
|||||
Increase (decrease) through transfers, property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]
|
||
Increase (decrease) through transfers from (to) investment property, property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property,
plant and equipment; Investment property]
|
||
Increase (decrease) through transfers from construction in progress, property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property,
plant and equipment; Construction in progress]
|
||
Increase (decrease) through other changes, property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e (ix) Disclosure
|
The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose
in the same statement or note. [Refer: Property, plant and equipment]
|
||
Total increase (decrease) through transfers and other changes, property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately
disclose in the same statement or note. [Refer: Property, plant and equipment]
|
||
Disposals and retirements, property, plant and equipment [abstract]
|
|||||
Disposals, property, plant and equipment
|
(Monetary) duration, credit |
IAS 16.73 e (ii) Disclosure
|
The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]
|
||
Retirements, property, plant and equipment
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]
|
||
Total disposals and retirements, property, plant and equipment
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]
|
||
Decrease through classified as held for sale, property, plant and equipment
|
(Monetary) duration, credit |
IAS 16.73 e (ii) Disclosure
|
The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified
as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups
classified as held for sale [member]]
|
||
Decrease through loss of control of subsidiary, property, plant and equipment
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant
and equipment]
|
||
Total increase (decrease) in property, plant and equipment
|
Monetary duration, debit |
IAS 16.73 e Disclosure
|
The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment at end of period
|
Monetary instant, debit |
IAS 1.54 a Disclosure, IAS 16.73 e Disclosure
|
The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others,
or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets
are not included. [Contrast: Property, plant and equipment including right-of-use assets]
|
||
Additional information [abstract]
|
|||||
Property, plant and equipment, expenditures recognised in course of its construction
|
Monetary instant, debit |
IAS 16.74 b Disclosure
|
The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of
its construction. [Refer: Carrying amount [member]; Property, plant and equipment]
|
||
Property, plant and equipment, temporarily idle
|
Monetary instant, debit |
IAS 16.79 a Example
|
The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use
|
Monetary instant, debit |
IAS 16.79 b Example
|
The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying
amount [member]; Property, plant and equipment]
|
||
Property, plant and equipment, assets retired from active use and not classified as held for sale
|
Monetary instant, debit |
IAS 16.79 c Example
|
The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with
IFRS 5. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment, revaluation [abstract]
|
|||||
Property, plant and equipment, revalued assets
|
Monetary instant, debit |
IAS 16.77 Disclosure
|
The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment, revalued assets, at cost
|
Monetary instant, debit |
IAS 16.77 e Disclosure
|
The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the
cost model. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment, revaluation surplus
|
Monetary instant, credit |
IAS 16.77 f Disclosure
|
The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation
surplus]
|
||
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
|
Text |
IAS 16.77 f Disclosure
|
The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property,
plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]
|
||
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [text block]
|
Text block |
IAS 16.73 e Common practice
|
The disclosure of the reconciliation of changes in property, plant and equipment, including right-of-use assets.
|
||
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [abstract]
|
|
||||
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [table]
|
Table |
IAS 16.73 e Common practice
|
Schedule disclosing the reconciliation of changes in property, plant and equipment, including right-of-use assets.
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated depreciation, amortisation and impairment [member]
|
Member |
IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 41.54 f Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure
|
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation
expense]
|
||
Accumulated depreciation and amortisation [member]
|
Member |
IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IAS 40.79 c Common practice
|
This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Property, plant and equipment including right-of-use assets [axis]
|
Axis |
IAS 16.73 e Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Property, plant and equipment including right-of-use assets [domain]
|
Domain [default] |
IAS 16.73 e Common practice
|
This member stands for a class of asset representing property, plant and equipment including right-of-use assets whose underlying
assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment including
right-of-use assets]
|
||
Property, plant and equipment [member]
|
Member |
IAS 36.127 Example, IAS 16.73 Disclosure, IFRS 16.53 Example
|
|
||
Right-of-use assets [member]
|
Member |
IFRS 16.33 Disclosure
|
This member stands for right-of-use assets. [Refer: Right-of-use assets]
|
||
Property, plant and equipment by operating lease status [axis]
|
Axis |
IFRS 16.95 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Property, plant and equipment by operating lease status [domain]
|
Domain [default] |
IFRS 16.95 Disclosure
|
This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It
also represents the standard value for the 'Property, plant and equipment by operating lease status' axis if no other member
is used. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment subject to operating leases [member]
|
Member |
IFRS 16.95 Disclosure
|
This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that
does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property,
plant and equipment]
|
||
Property, plant and equipment not subject to operating leases [member]
|
Member |
IFRS 16.95 Disclosure
|
This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that
does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property,
plant and equipment]
|
||
Classes of property, plant and equipment [axis]
|
Axis |
IAS 16.73 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of property, plant and equipment [domain]
|
Domain [default] |
IAS 16.73 Disclosure
|
This member stands for the standard value for the 'Classes of property, plant and equipment' axis if no other member is used.
|
||
Land and buildings [member]
|
Member |
IAS 16.37 b Example
|
This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures
for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
|
||
Land [member]
|
Member |
IAS 16.37 a Example
|
This member stands for a class of property, plant and equipment representing land held by the entity for use in operations.
[Refer: Property, plant and equipment]
|
||
Buildings [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures
for use in operations. [Refer: Property, plant and equipment]
|
||
Machinery [member]
|
Member |
IAS 16.37 c Example
|
This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations.
[Refer: Property, plant and equipment]
|
||
Vehicles [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically
to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
|
||
Ships [member]
|
Member |
IAS 16.37 d Example
|
This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations.
[Refer: Property, plant and equipment]
|
||
Aircraft [member]
|
Member |
IAS 16.37 e Example
|
This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer:
Property, plant and equipment]
|
||
Motor vehicles [member]
|
Member |
IAS 16.37 f Example
|
This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's
operations. [Refer: Property, plant and equipment]
|
||
Fixtures and fittings [member]
|
Member |
IAS 16.37 g Example
|
This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently
attached to real property. [Refer: Property, plant and equipment]
|
||
Office equipment [member]
|
Member |
IAS 16.37 h Example
|
This member stands for a class of property, plant and equipment representing equipment used to support office functions, not
specifically used in the production process. [Refer: Property, plant and equipment]
|
||
Computer equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and
equipment]
|
||
Communication and network equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer:
Property, plant and equipment]
|
||
Network infrastructure [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant
and equipment]
|
||
Bearer plants [member]
|
Member |
IAS 16.37 i Example
|
This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant
that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period;
and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property,
plant and equipment]
|
||
Tangible exploration and evaluation assets [member]
|
Member |
IFRS 6.25 Disclosure
|
This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer:
Exploration and evaluation assets [member]]
|
||
Mining assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for mining assets. [Refer: Mining assets]
|
||
Mining property [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for property related to mining activities.
|
||
Oil and gas assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for oil and gas assets. [Refer: Oil and gas assets]
|
||
Power generating assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property,
plant and equipment]
|
||
Leasehold improvements [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.
|
||
Construction in progress [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are
not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner
intended by the management). [Refer: Property, plant and equipment]
|
||
Owner-occupied property measured using investment property fair value model [member]
|
Member |
IAS 16.29B Disclosure
|
This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment
property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
|
||
Other property, plant and equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity
does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
|
||
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Property, plant and equipment including right-of-use assets at beginning of period
|
Monetary instant, debit |
|
The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property,
plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]
|
||
Changes in property, plant and equipment, including right-of-use assets [abstract]
|
|
||||
Additions other than through business combinations, property, plant and equipment including right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The amount of additions to property, plant and equipment including right-of-use assets other than those acquired through business
combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets]
|
||
Acquisitions through business combinations, property, plant and equipment including right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase in property, plant and equipment including right-of-use assets resulting from acquisitions through business combinations.
[Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets]
|
||
Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment including right-of-use assets resulting from net exchange differences
arising on the translation of the financial statements from the functional currency into a different presentation currency,
including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property,
plant and equipment including right-of-use assets]
|
||
Depreciation, property, plant and equipment including right-of-use assets
|
(Monetary) duration |
IAS 16.73 e Common practice
|
The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation
expense; Property, plant and equipment including right-of-use assets]
|
||
Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets
|
(Monetary) duration |
IAS 16.73 e Common practice
|
The amount of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets.
[Refer: Impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets]
|
||
Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets
|
Monetary duration |
IAS 16.73 e Common practice
|
The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use
assets. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use
assets]
|
||
Revaluation increase (decrease), property, plant and equipment including right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment including right-of-use assets resulting from revaluations to fair
value. [Refer: Property, plant and equipment including right-of-use assets; Revaluation surplus]
|
||
Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets
|
(Monetary) duration |
IAS 16.73 e Common practice
|
The amount of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use
assets. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use
assets]
|
||
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use
assets
|
Monetary duration |
IAS 16.73 e Common practice
|
The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment including
right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment
including right-of-use assets]
|
||
Increase (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets [abstract]
|
|
||||
Increase (decrease) through transfers, property, plant and equipment including right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers. [Refer: Property,
plant and equipment including right-of-use assets]
|
||
Increase (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use
assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from (to)
investment property. [Refer: Property, plant and equipment including right-of-use assets; Investment property]
|
||
Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use
assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from construction
in progress. [Refer: Property, plant and equipment including right-of-use assets; Construction in progress]
|
||
Increase (decrease) through other changes, property, plant and equipment including right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment including right-of-use assets resulting from changes that the entity
does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets]
|
||
Total increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers and changes
that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including
right-of-use assets]
|
||
Disposals and retirements, property, plant and equipment, including right-of-use assets [abstract]
|
|
||||
Disposals, property, plant and equipment including right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant
and equipment including right-of-use assets]
|
||
Retirements, property, plant and equipment including right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in property, plant and equipment including right-of-use assets resulting from retirements. [Refer: Property,
plant and equipment including right-of-use assets]
|
||
Total disposals and retirements, property, plant and equipment including right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in property, plant and equipment including right-of-use assets resulting from disposals and retirements. [Refer:
Property, plant and equipment including right-of-use assets]
|
||
Decrease through classified as held for sale, property, plant and equipment including right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in property, plant and equipment including right-of-use assets through classification as held for sale or inclusion
in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant
and equipment including right-of-use assets; Disposal groups classified as held for sale [member]]
|
||
Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in property, plant and equipment including right-of-use assets resulting from the loss of control of a subsidiary.
[Refer: Property, plant and equipment including right-of-use assets]
|
||
Total increase (decrease) in property, plant and equipment including right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in property, plant and equipment including right-of-use assets. [Refer: Property, plant and equipment
including right-of-use assets]
|
||
Property, plant and equipment including right-of-use assets at end of period
|
Monetary instant, debit |
|
The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property,
plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]
|
||
Property, plant and equipment, restrictions on title
|
Monetary instant, debit |
IAS 16.74 a Disclosure
|
The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]
|
||
Description of existence of restrictions on title, property, plant and equipment
|
Text |
IAS 16.74 a Disclosure
|
The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and
equipment]
|
||
Property, plant and equipment, pledged as security
|
Monetary instant, debit |
IAS 16.74 a Disclosure
|
The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]
|
||
Contractual commitments for acquisition of property, plant and equipment
|
Monetary instant, credit |
IAS 16.74 c Disclosure
|
The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]
|
||
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up
|
Monetary duration, credit |
IAS 16.74A a Disclosure
|
The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given
up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]
|
||
Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not
output of entity's ordinary activities
|
Monetary duration, credit |
IAS 16.74A b Disclosure
|
The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced
that are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and
equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.
|
||
Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output
of entity's ordinary activities
|
Monetary duration, debit |
IAS 16.74A b Disclosure
|
The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that
are not an output of the entity's ordinary activities and are produced while bringing an item of property, plant and equipment
to the location and condition necessary for it to be capable of operating in the manner intended by management.
|
||
Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss
in accordance with paragraph 20A of IAS 16
|
Text |
IAS 16.74A b Disclosure
|
Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit
or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph
20A of IAS 16 that relate to items produced that are not output of entity's ordinary activities; Cost included in profit or
loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities]
|
||
Fair value of property, plant and equipment materially different from carrying amount
|
Monetary instant, debit |
IAS 16.79 d Example
|
The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer:
Carrying amount [member]; Property, plant and equipment]
|
||
Identification of unadjusted comparative information
|
Text |
IAS 16.80A Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure, IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure
|
The identification of unadjusted comparative information in the financial statements.
|
||
Statement that unadjusted comparative information has been prepared on different basis
|
Text |
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 17.C27 Disclosure
|
The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
|
||
Unadjusted comparative information has been prepared on different basis
|
True/False |
IAS 27.18I Disclosure, IFRS 10.C6B Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure
|
Indicates (true false) whether the unadjusted comparative information in the financial statements has been prepared on a different
basis.
|
||
Explanation of basis of preparation of unadjusted comparative information
|
Text |
IFRS 10.C6B Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure
|
The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
|
||
[822200] Notes - Exploration for and evaluation of mineral resources
|
|||||
Disclosure of exploration and evaluation assets [text block]
|
Text block |
IFRS 6 - Disclosure Disclosure
|
The entire disclosure for exploration and evaluation assets.
|
||
Description of accounting policy for exploration and evaluation expenditures [text block]
|
Text block |
IFRS 6.24 a Disclosure
|
The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation
assets [member]]
|
||
Assets arising from exploration for and evaluation of mineral resources
|
Monetary instant, debit |
IFRS 6.24 b Disclosure
|
The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative
resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical
feasibility and commercial viability of extracting the mineral resource.
|
||
Liabilities arising from exploration for and evaluation of mineral resources
|
Monetary instant, credit |
IFRS 6.24 b Disclosure
|
The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar
non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination
of the technical feasibility and commercial viability of extracting the mineral resource.
|
||
Income arising from exploration for and evaluation of mineral resources
|
Monetary duration, credit |
IFRS 6.24 b Disclosure
|
The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative
resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical
feasibility and commercial viability of extracting the mineral resource.
|
||
Expense arising from exploration for and evaluation of mineral resources
|
Monetary duration, debit |
IFRS 6.24 b Disclosure
|
The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative
resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical
feasibility and commercial viability of extracting the mineral resource.
|
||
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities
|
Monetary duration, debit |
IFRS 6.24 b Disclosure
|
The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative
resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical
feasibility and commercial viability of extracting the mineral resource, classified as operating activities.
|
||
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities
|
Monetary duration, debit |
IFRS 6.24 b Disclosure
|
The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative
resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical
feasibility and commercial viability of extracting the mineral resource, classified as investing activities.
|
||
[822390] Notes - Financial instruments
|
|||||
Disclosure of financial instruments [text block]
|
Text block |
IFRS 7 - Scope Disclosure
|
The entire disclosure for financial instruments.
|
||
Description of accounting policy for financial instruments [text block]
|
Text block |
IAS 1.117 Common practice
|
|
||
Explanation of measurement bases for financial instruments used in preparing financial statements [text block]
|
Text block |
IFRS 7.21 Example
|
The explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.
|
||
Disclosure of detailed information about financial instruments [text block]
|
Text block |
IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure
|
|
||
Disclosure of detailed information about financial instruments [abstract]
|
|||||
Disclosure of detailed information about financial instruments [table]
|
Table |
IFRS 7.7 Disclosure, IFRS 7.31 Disclosure, IFRS 7.35K Disclosure
|
Schedule disclosing information related to details of financial instruments.
|
||
Classes of financial instruments [axis]
|
Axis |
IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial instruments [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure
|
This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to
a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard
value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
|
||
Loan commitments [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
|
||
Financial guarantee contracts [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it
incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt
instrument.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Contract assets [member]
|
Member |
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
|
This member stands for contract assets. [Refer: Contract assets]
|
||
Lease receivables [member]
|
Member |
IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for receivables related to leases.
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
|
|
|
|||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Lease receivables [member]
|
Member |
IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for receivables related to leases.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Contract assets [member]
|
Member |
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
|
This member stands for contract assets. [Refer: Contract assets]
|
||
Loan commitments [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
|
||
Financial guarantee contracts [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it
incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt
instrument.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Disclosure of detailed information about financial instruments [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and
transaction price [text block]
|
Text block |
IFRS 7.28 a Disclosure
|
|
||
Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised
in profit or loss [abstract]
|
|||||
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
at beginning of period
|
Monetary instant |
IFRS 7.28 b Disclosure
|
|
||
Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit
or loss [abstract]
|
|||||
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction
price yet to be recognised in profit or loss
|
Monetary duration |
IFRS 7.28 b Example, IFRS 7.IG14 Example
|
|
||
Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition
and transaction price yet to be recognised in profit or loss
|
Monetary duration |
IFRS 7.28 b Example, IFRS 7.IG14 Example
|
|
||
Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised
in profit or loss
|
Monetary duration |
IFRS 7.28 b Example, IFRS 7.IG14 Example
|
|
||
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised
in profit or loss
|
(Monetary) duration |
IFRS 7.28 b Example, IFRS 7.IG14 Example
|
|
||
Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be
recognised in profit or loss
|
Monetary duration |
IFRS 7.28 b Example
|
The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price
of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial
recognition and transaction price yet to be recognised in profit or loss]
|
||
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
at end of period
|
Monetary instant |
IFRS 7.28 b Disclosure
|
|
||
Description of conclusion why transaction price was not best evidence of fair value
|
Text |
IFRS 7.28 c Disclosure
|
The description of why the entity concluded that the transaction price was not the best evidence of fair value, including
a description of the evidence that supports fair value.
|
||
Maximum exposure to credit risk
|
Monetary instant |
IFRS 7.35K a Disclosure
|
The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other
credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit
risk [member]]
|
||
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that
best represents maximum exposure
|
Text |
Expired 2023-01-01 IFRS 7.36 b Disclosure
|
The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification
of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents
the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]
|
||
Description of collateral held as security and other credit enhancements
|
Text |
IFRS 7.35K b Disclosure
|
The description of collateral held as security and other credit enhancements in respect of the amount that best represents
the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation
of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments
for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure
to credit risk]
|
||
Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]
|
Text block |
IFRS 7.35K c Disclosure
|
The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification
of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired
at the reporting date.
|
||
Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied
|
Monetary instant |
IFRS 7.36 a Disclosure
|
The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment
requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk]
|
||
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that
best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied
|
Text |
IFRS 7.36 b Disclosure
|
The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification
of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents
the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer:
Credit risk [member]; Maximum exposure to credit risk]
|
||
Disclosure of financial assets [text block]
|
Text block |
IFRS 7.7 Disclosure
|
The disclosure of financial assets. [Refer: Financial assets]
|
||
Disclosure of financial assets [abstract]
|
|||||
Disclosure of financial assets [table]
|
Table |
IFRS 7.7 Disclosure
|
Schedule disclosing information related to financial assets.
|
||
Classes of financial assets [axis]
|
Axis |
IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
|
|
|
|||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Categories of financial assets [axis]
|
Axis |
IFRS 7.8 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Categories of financial assets [domain]
|
Domain [default] |
IFRS 7.8 Disclosure
|
This member stands for aggregated categories of financial assets. It also represents the standard value for the 'Categories
of financial assets' axis if no other member is used. [Refer: Financial assets]
|
||
Financial assets at fair value through profit or loss, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair
value through profit or loss]
|
||
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition
or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition
or subsequently]
|
||
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own
financial liabilities, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption
for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured
as such in accordance with exemption for repurchase of own financial liabilities]
|
||
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of
own equity instruments, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption
for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured
as such in accordance with exemption for reacquisition of own equity instruments]
|
||
Financial assets at fair value through profit or loss, classified as held for trading, category [member]
|
Member |
Expired 2023-01-01 IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss classified as held for trading category.
[Refer: Financial assets at fair value through profit or loss, classified as held for trading]
|
||
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial
assets at fair value through profit or loss, mandatorily measured at fair value]
|
||
Financial assets available-for-sale, category [member]
|
Member |
Expired 2023-01-01 IFRS 7.8 d Disclosure
|
This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]
|
||
Held-to-maturity investments, category [member]
|
Member |
Expired 2023-01-01 IFRS 7.8 b Disclosure
|
This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]
|
||
Loans and receivables, category [member]
|
Member |
Expired 2023-01-01 IFRS 7.8 c Disclosure
|
This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]
|
||
Financial assets at amortised cost, category [member]
|
Member |
IFRS 7.8 f Disclosure
|
This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]
|
||
Financial assets at fair value through other comprehensive income, category [member]
|
Member |
IFRS 7.8 h Disclosure
|
This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets
at fair value through other comprehensive income]
|
||
Financial assets measured at fair value through other comprehensive income, category [member]
|
Member |
IFRS 7.8 h Disclosure
|
This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets
measured at fair value through other comprehensive income]
|
||
Investments in equity instruments designated at fair value through other comprehensive income [member]
|
Member |
|
|
||
|
|
|
|||
Financial assets available-for-sale, category [member]
|
Member |
Expired 2023-01-01 IFRS 7.8 d Disclosure
|
This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]
|
||
Held-to-maturity investments, category [member]
|
Member |
Expired 2023-01-01 IFRS 7.8 b Disclosure
|
This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]
|
||
Financial assets at amortised cost, category [member]
|
Member |
IFRS 7.8 f Disclosure
|
This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]
|
||
Financial assets at fair value through other comprehensive income, category [member]
|
Member |
IFRS 7.8 h Disclosure
|
This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets
at fair value through other comprehensive income]
|
||
Financial assets measured at fair value through other comprehensive income, category [member]
|
Member |
IFRS 7.8 h Disclosure
|
This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets
measured at fair value through other comprehensive income]
|
||
Investments in equity instruments designated at fair value through other comprehensive income [member]
|
Member [default] |
|
|
||
Financial assets at fair value through profit or loss, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair
value through profit or loss]
|
||
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own
financial liabilities, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption
for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured
as such in accordance with exemption for repurchase of own financial liabilities]
|
||
Financial assets at fair value through profit or loss, classified as held for trading, category [member]
|
Member |
Expired 2023-01-01 IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss classified as held for trading category.
[Refer: Financial assets at fair value through profit or loss, classified as held for trading]
|
||
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial
assets at fair value through profit or loss, mandatorily measured at fair value]
|
||
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of
own equity instruments, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption
for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured
as such in accordance with exemption for reacquisition of own equity instruments]
|
||
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
|
Member |
IFRS 7.8 a Disclosure
|
This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition
or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition
or subsequently]
|
||
Loans and receivables, category [member]
|
Member |
Expired 2023-01-01 IFRS 7.8 c Disclosure
|
This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]
|
||
Disclosure of financial assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets
|
Monetary instant, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example, IFRS 7.35M Disclosure
|
|
||
Financial assets, at fair value
|
Monetary instant, debit |
IFRS 7.25 Disclosure
|
The fair value of financial assets. [Refer: At fair value [member]; Financial assets]
|
||
Notional amount
|
Monetary instant |
IAS 1.112 c Common practice
|
The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.
|
||
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
|
|||||
Allowance account for credit losses of financial assets at beginning of period
|
Monetary instant, credit |
Expired 2023-01-01 IFRS 7.16 Disclosure
|
The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial
assets]
|
||
Changes in allowance account for credit losses of financial assets [abstract]
|
|||||
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets
|
Monetary duration |
Expired 2023-01-01 IFRS 7.16 Common practice
|
The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account
for credit losses of financial assets]
|
||
Utilisation, allowance account for credit losses of financial assets
|
(Monetary) duration, debit |
Expired 2023-01-01 IFRS 7.16 Common practice
|
The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance.
[Refer: Allowance account for credit losses of financial assets]
|
||
Reversal, allowance account for credit losses of financial assets
|
(Monetary) duration |
Expired 2023-01-01 IFRS 7.16 Common practice
|
The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer:
Allowance account for credit losses of financial assets]
|
||
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.16 Common practice
|
The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences
arising when the financial statements are translated from the functional currency into a different presentation currency,
including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance
account for credit losses of financial assets]
|
||
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.16 Common practice
|
The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising
from the passage of time. [Refer: Allowance account for credit losses of financial assets]
|
||
Increase (decrease) through other changes, allowance account for credit losses of financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.16 Common practice
|
The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity
does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]
|
||
Total increase (decrease) in allowance account for credit losses of financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.16 Disclosure
|
The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer:
Financial assets; Allowance account for credit losses of financial assets]
|
||
Allowance account for credit losses of financial assets at end of period
|
Monetary instant, credit |
Expired 2023-01-01 IFRS 7.16 Disclosure
|
The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial
assets]
|
||
Impairment loss on financial assets
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.20 e Disclosure
|
The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]
|
||
Information about credit quality of neither past due nor impaired financial assets [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.36 c Disclosure
|
The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed
to make a payment when contractually due) nor impaired. [Refer: Financial assets]
|
||
Analysis of credit exposures using external credit grading system [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.IG23 a Example, Expired 2023-01-01 IFRS 7.36 c Disclosure
|
|
||
Description of rating agencies used
|
Text |
Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 b Example
|
The description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial
assets]
|
||
Rated credit exposures
|
Monetary instant |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example
|
The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]
|
||
Unrated credit exposures
|
Monetary instant |
Expired 2023-01-01 IFRS 7.IG24 c Example, Expired 2023-01-01 IFRS 7.36 c Disclosure
|
The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]
|
||
Description of relationship between internal and external ratings
|
Text |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c Example
|
|
||
Analysis of credit exposures using internal credit grading system [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example
|
|
||
Description of internal credit ratings process
|
Text |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
|
|
||
Description of relationship between internal and external ratings
|
Text |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c Example
|
|
||
Description of nature of counterparty
|
Text |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b Example
|
The description of the nature of the party to a transaction other than the entity.
|
||
Description of historical information about counterparty default rates
|
Text |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c Example
|
The description of historical information about default rates of the party to the transaction other than the entity.
|
||
Description of other information used to assess credit quality
|
Text |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 d Example
|
The description of the information used to assess the credit quality of financial assets with credit risk that are neither
past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]]
|
||
Disclosure of external credit grades [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.IG24 Example, Expired 2023-01-01 IFRS 7.36 c Disclosure
|
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Disclosure of external credit grades [abstract]
|
|||||
Disclosure of external credit grades [table]
|
Table |
Expired 2023-01-01 IFRS 7.IG24 Example, Expired 2023-01-01 IFRS 7.36 c Disclosure
|
Schedule disclosing information related to external credit grades.
|
||
External credit grades [axis]
|
Axis |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
External credit grades [domain]
|
Domain [default] |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for the standard value for the 'External credit grades' axis if no other member is used.
|
||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for credit grades that have been provided by external rating agencies.
|
||
|
|
|
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|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for credit grades that have been provided by external rating agencies.
|
||
Classes of financial assets [axis]
|
Axis |
IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
|
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|
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Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Disclosure of external credit grades [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Credit exposure
|
Monetary instant |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
|
The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]
|
||
Disclosure of internal credit grades [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.IG25 Example, Expired 2023-01-01 IFRS 7.36 c Disclosure
|
|
||
Disclosure of internal credit grades [abstract]
|
|||||
Disclosure of internal credit grades [table]
|
Table |
Expired 2023-01-01 IFRS 7.IG25 Example, Expired 2023-01-01 IFRS 7.36 c Disclosure
|
Schedule disclosing information related to internal credit grades.
|
||
Internal credit grades [axis]
|
Axis |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Internal credit grades [domain]
|
Domain [default] |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
|
||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for credit grades that have been developed by the entity itself.
|
||
|
|
|
|||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for credit grades that have been developed by the entity itself.
|
||
Classes of financial assets [axis]
|
Axis |
IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
|
|
|
|||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Disclosure of internal credit grades [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Credit exposure
|
Monetary instant |
Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example
|
The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]
|
||
Disclosure of financial liabilities [text block]
|
Text block |
IFRS 7.7 Disclosure
|
The disclosure of financial liabilities. [Refer: Financial liabilities]
|
||
Disclosure of financial liabilities [abstract]
|
|||||
Disclosure of financial liabilities [table]
|
Table |
IFRS 7.7 Disclosure
|
Schedule disclosing information related to financial liabilities.
|
||
Classes of financial liabilities [axis]
|
Axis |
IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial liabilities [domain]
|
Domain [default] |
IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure
|
This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of
financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
|
||
Financial liabilities at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised
cost]
|
||
Financial liabilities at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value
[member]]
|
||
Financial liabilities outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
|
||
|
|
|
|||
Financial liabilities outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
|
||
Financial liabilities at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised
cost]
|
||
Financial liabilities at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value
[member]]
|
||
Categories of financial liabilities [axis]
|
Axis |
IFRS 7.8 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Categories of financial liabilities [domain]
|
Domain [default] |
IFRS 7.8 Disclosure
|
This member stands for aggregated categories of financial liabilities. It also represents the standard value for the 'Categories
of financial liabilities' axis if no other member is used. [Refer: Financial assets]
|
||
Financial liabilities at fair value through profit or loss, category [member]
|
Member |
IFRS 7.8 e Disclosure
|
This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities
at fair value through profit or loss]
|
||
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category
[member]
|
Member |
IFRS 7.8 e Disclosure
|
This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition
or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition
or subsequently]
|
||
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
|
Member |
IFRS 7.8 e Disclosure
|
This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for
trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]
|
||
Financial liabilities at amortised cost, category [member]
|
Member |
IFRS 7.8 g Disclosure
|
This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]
|
||
|
|
|
|||
Financial liabilities at fair value through profit or loss, category [member]
|
Member |
IFRS 7.8 e Disclosure
|
This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities
at fair value through profit or loss]
|
||
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
|
Member |
IFRS 7.8 e Disclosure
|
This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for
trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]
|
||
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category
[member]
|
Member |
IFRS 7.8 e Disclosure
|
This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition
or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition
or subsequently]
|
||
Financial liabilities at amortised cost, category [member]
|
Member |
IFRS 7.8 g Disclosure
|
This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]
|
||
Disclosure of financial liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial liabilities
|
Monetary instant, credit |
IFRS 7.25 Disclosure
|
|
||
Financial liabilities, at fair value
|
Monetary instant, credit |
IFRS 7.25 Disclosure
|
The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]
|
||
Disclosure of information about non-current liabilities with covenants [text block]
|
Text block |
IAS 1.76ZA Disclosure
|
The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants
classified as non-current could become repayable within twelve months after the reporting period.
|
||
Disclosure of information about non-current liabilities with covenants [abstract]
|
|||||
Disclosure of information about non-current liabilities with covenants [table]
|
Table |
IAS 1.76ZA Disclosure
|
The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants
classified as non-current could become repayable within twelve months after the reporting period.
|
||
Types of non-current liabilities with covenants [axis]
|
Axis |
IAS 1.76ZA Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities
with covenants in the scope of IAS 1.76ZA.
|
||
Types of non-current liabilities with covenants [domain]
|
Domain [default] |
IAS 1.76ZA Disclosure
|
This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is
subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard
value for the ‘Types of non-current liabilities with covenants’ axis if no other member is used.
|
||
|
|
|
|||
Disclosure of information about non-current liabilities with covenants [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating
entity may have difficulty complying with covenants [text block]
|
Text block |
IAS 1.76ZA a Disclosure, IAS 1.76ZA b Disclosure
|
The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within
twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required
to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants
related to a non-current liability—for example, the entity having acted during or after the reporting period to avoid or mitigate
a potential breach.
|
||
Carrying amount of non-current liabilities with covenants
|
Monetary instant, credit |
IAS 1.76ZA a Disclosure
|
The carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right
to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period.
|
||
Designated loans or receivables at fair value through profit or loss [abstract]
|
|||||
Maximum exposure to credit risk of loans or receivables
|
Monetary instant |
Expired 2023-01-01 IFRS 7.9 a Disclosure
|
The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum
exposure to credit risk]
|
||
Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit
risk
|
Monetary instant |
Expired 2023-01-01 IFRS 7.9 b Disclosure
|
The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to
credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]]
|
||
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.9 c Disclosure
|
The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the
loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes
in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully
represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer:
Credit risk [member]; Market risk [member]]
|
||
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.9 c Disclosure
|
The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit
risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes
in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully
represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer:
Market risk [member]]
|
||
Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables
|
Monetary duration |
Expired 2023-01-01 IFRS 7.9 d Disclosure
|
The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer:
Derivatives [member]]
|
||
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables
|
Monetary instant |
Expired 2023-01-01 IFRS 7.9 d Disclosure
|
The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables.
[Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar
instruments]
|
||
Financial assets designated as measured at fair value through profit or loss [abstract]
|
|||||
Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss
|
Monetary instant |
IFRS 7.9 a Disclosure
|
The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer:
Credit risk [member]; Maximum exposure to credit risk]
|
||
Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value
through profit or loss mitigate maximum exposure to credit risk
|
Monetary instant |
IFRS 7.9 b Disclosure
|
The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value
through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives
[member]; Maximum exposure to credit risk; Financial assets]
|
||
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable
to changes in credit risk of financial assets
|
Monetary duration, debit |
IFRS 7.9 c Disclosure
|
The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair
value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the
amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk
; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value
that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]
|
||
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss,
attributable to changes in credit risk of financial assets
|
Monetary instant, debit |
IFRS 7.9 c Disclosure
|
The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit
or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in
their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative
method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to
changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value
of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of
financial assets]
|
||
Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured
at fair value through profit or loss
|
Monetary duration |
IFRS 7.9 d Disclosure
|
The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated
as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]
|
||
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated
as measured at fair value through profit or loss
|
Monetary instant |
IFRS 7.9 d Disclosure
|
The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets
designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value
of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments;
Financial assets]
|
||
Designated financial liabilities at fair value through profit or loss [abstract]
|
|||||
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
|
Monetary duration, credit |
IFRS 7.10A a Disclosure
|
The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that
liability. [Refer: Credit risk [member]]
|
||
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
|
Monetary instant, credit |
IFRS 7.10 a Disclosure, IFRS 7.10A a Disclosure
|
The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit
risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial
liability, attributable to changes in credit risk of liability]
|
||
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of
obligation
|
Monetary instant |
IFRS 7.10A b Disclosure, IFRS 7.10 b Disclosure
|
The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually
required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]
|
||
Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive
income
|
Monetary duration |
IFRS 7.10 c Disclosure
|
The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through
profit or loss for which changes in the liability's credit risk are presented in other comprehensive income. [Refer: Financial
liabilities at fair value through profit or loss]
|
||
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented
in other comprehensive income
|
Text |
IFRS 7.10 c Disclosure
|
The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated
as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s
credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of
cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income]
|
||
Amount presented in other comprehensive income realised at derecognition of financial liability
|
Monetary duration |
IFRS 7.10 d Disclosure
|
The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated
at fair value through profit or loss. [Refer: Other comprehensive income]
|
||
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable
to changes in credit risk
|
Text |
IFRS 7.11 a Disclosure
|
The description of the methods used to determine the amount of changes in the fair value of financial assets and financial
liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit
risk [member]; Financial assets; Financial liabilities]
|
||
Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities
attributable to changes in credit risk are not faithfully represented
|
Text |
IFRS 7.11 b Disclosure
|
The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and
financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk
[member]; Financial assets; Financial liabilities]
|
||
Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit
risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss
|
Text |
IFRS 7.11 c Disclosure
|
|
||
Description of investments in equity instruments designated at fair value through other comprehensive income
|
Text |
IFRS 7.11A a Disclosure
|
The description of the investments in equity instruments that have been designated at fair value through other comprehensive
income. [Refer: Other comprehensive income]
|
||
Description of reason for using presentation alternative
|
Text |
IFRS 7.11A b Disclosure
|
The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment
in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other
comprehensive income]
|
||
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
[text block]
|
Text block |
IFRS 7.11A c Disclosure
|
The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through
other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive
income]
|
||
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
[abstract]
|
|||||
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
[table]
|
Table |
IFRS 7.11A c Disclosure
|
Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through
other comprehensive income.
|
||
Investments in equity instruments designated at fair value through other comprehensive income [axis]
|
Axis |
IFRS 7.11A c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Investments in equity instruments designated at fair value through other comprehensive income [domain]
|
Domain [default] |
IFRS 7.11A c Disclosure
|
This member stands for the standard value for the 'Investments in equity instruments designated at fair value through other
comprehensive income' axis if no other member is used.
|
||
Investments in equity instruments designated at fair value through other comprehensive income [member]
|
Member [default] |
|
|
||
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
[line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Investments in equity instruments designated at fair value through other comprehensive income
|
Monetary instant, debit |
IFRS 7.8 h Disclosure, IFRS 7.11A c Disclosure
|
The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income.
[Refer: At fair value [member]; Other comprehensive income]
|
||
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held
at end of reporting period
|
Monetary duration, credit |
IFRS 7.11A d Disclosure
|
The amount of dividends related to investments in equity instruments that the entity has designated at fair value through
other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated
at fair value through other comprehensive income [member]]
|
||
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised
during period
|
Monetary duration, credit |
IFRS 7.11A d Disclosure
|
The amount of dividends related to investments in equity instruments that the entity has designated at fair value through
other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated
at fair value through other comprehensive income [member]]
|
||
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair
value through other comprehensive income
|
Text |
IFRS 7.11A e Disclosure
|
The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity
has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
|
||
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive
income
|
Text |
IFRS 7.11B a Disclosure
|
The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value
through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive
income [member]]
|
||
Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition
|
Monetary instant, debit |
IFRS 7.11B b Disclosure
|
The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair
value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other
comprehensive income [member]]
|
||
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive
income
|
Monetary duration, credit |
IFRS 7.11B c Disclosure
|
The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through
other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
|
||
Reclassification out of financial assets at fair value through profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure
|
The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets
at fair value through profit or loss]
|
||
Reclassification into financial assets at fair value through profit or loss
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.12 Disclosure
|
The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets
at fair value through profit or loss]
|
||
Reclassification out of available-for-sale financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A a Disclosure, Expired 2023-01-01 IFRS 7.12 Disclosure
|
The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
|
||
Reclassification into available-for-sale financial assets
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.12 Disclosure
|
The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]
|
||
Reclassification out of held-to-maturity investments
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12 Disclosure
|
The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments;
Financial assets]
|
||
Reclassification into held-to-maturity investments
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.12 Disclosure
|
The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments;
Financial assets]
|
||
Reclassification out of loans and receivables
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12 Disclosure
|
The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial
assets]
|
||
Reclassification into loans and receivables
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.12 Disclosure
|
The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial
assets]
|
||
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.12A b Disclosure
|
The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category.
[Refer: Financial assets at fair value through profit or loss]
|
||
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.12A b Disclosure
|
The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer:
Financial assets at fair value through profit or loss]
|
||
Financial assets reclassified out of available-for-sale financial assets, carrying amount
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.12A b Disclosure
|
The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial
assets]
|
||
Financial assets reclassified out of available-for-sale financial assets, at fair value
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.12A b Disclosure
|
The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value
[member]; Financial assets, at fair value]
|
||
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value
through profit or loss
|
Text |
Expired 2023-01-01 IFRS 7.12A c Disclosure
|
The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are
no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category.
[Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through
profit or loss]
|
||
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised
in profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A d Disclosure
|
The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through
profit or loss category. [Refer: Financial assets at fair value through profit or loss]
|
||
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other
comprehensive income
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A d Disclosure
|
The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale
category. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not
recognised in profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A e Disclosure
|
The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified
out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]
|
||
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other
comprehensive income
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A e Disclosure
|
The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been
reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in
profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A e Disclosure
|
The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss
category. [Refer: Financial assets at fair value through profit or loss]
|
||
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A e Disclosure
|
The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer:
Financial assets available-for-sale; Other comprehensive income]
|
||
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit
or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A e Disclosure
|
The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or
loss category. [Refer: Financial assets at fair value through profit or loss]
|
||
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.12A e Disclosure
|
The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category.
[Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit
or loss
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.12A e Disclosure
|
The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit
or loss category. [Refer: Financial assets at fair value through profit or loss]
|
||
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.12A e Disclosure
|
The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category.
[Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss
|
Percent instant |
Expired 2023-01-01 IFRS 7.12A f Disclosure
|
The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category.
[Refer: Financial assets at fair value through profit or loss]
|
||
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.12A f Disclosure
|
The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial
assets at fair value through profit or loss]
|
||
Effective interest rate of financial assets reclassified out of available-for-sale financial assets
|
Percent instant |
Expired 2023-01-01 IFRS 7.12A f Disclosure
|
The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial
assets]
|
||
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets
|
Monetary duration, debit |
Expired 2023-01-01 IFRS 7.12A f Disclosure
|
The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets
available-for-sale]
|
||
Disclosure of reclassification of financial assets [text block]
|
Text block |
IFRS 7.12B Disclosure
|
The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]
|
||
Disclosure of reclassification of financial assets [abstract]
|
|||||
Disclosure of reclassification of financial assets [table]
|
Table |
IFRS 7.12B Disclosure
|
Schedule disclosing information related to the reclassification of financial assets.
|
||
Events of reclassification of financial assets [axis]
|
Axis |
IFRS 7.12B Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Events of reclassification of financial assets [domain]
|
Domain [default] |
IFRS 7.12B Disclosure
|
This member stands for the events of reclassification of financial assets. It also represents the standard value for the 'Events
of reclassification of financial assets' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Disclosure of reclassification of financial assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Date of reclassification of financial assets due to change in business model
|
Date |
IFRS 7.12B a Disclosure
|
The date of the reclassification of financial assets due to a change in the entity's business model for managing financial
assets. [Refer: Financial assets]
|
||
Explanation of change in business model for managing financial assets
|
Text |
IFRS 7.12B b Disclosure
|
The explanation of the change in the entity's business model for managing financial assets. [Refer: Financial assets]
|
||
Description of effect of changing business model for managing financial assets on financial statements
|
Text |
IFRS 7.12B b Disclosure
|
The description of the effect on the financial statements of changing the entity's business model for managing financial assets.
[Refer: Financial assets]
|
||
Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss
|
Monetary duration |
IFRS 7.12B c Disclosure
|
The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through
profit or loss measurement category. [Refer: At fair value [member]; Financial assets]
|
||
Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost
|
Monetary duration |
IFRS 7.12B c Disclosure
|
The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the
amortised cost measurement category. [Refer: Financial assets]
|
||
Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive
income
|
Monetary duration |
IFRS 7.12B c Disclosure
|
The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through
other comprehensive income measurement category. [Refer: Financial assets]
|
||
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised
cost
|
Monetary duration |
IFRS 7.12B c Disclosure
|
The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category
and into the amortised cost measurement category. [Refer: Financial assets]
|
||
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair
value through profit or loss
|
Monetary duration |
IFRS 7.12B c Disclosure
|
The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category
and into the fair value through profit or loss measurement category. [Refer: Financial assets]
|
||
Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through
other comprehensive income
|
Monetary duration |
IFRS 7.12B c Disclosure
|
The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the
fair value through other comprehensive income measurement category. [Refer: Financial assets]
|
||
Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or
loss category into amortised cost or fair value through other comprehensive income category
|
Percent instant |
IFRS 7.12C a Disclosure
|
The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised
cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]
|
||
Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost
or fair value through other comprehensive income category
|
Monetary duration, credit |
IFRS 7.12C b Disclosure
|
The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category
into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial
assets at amortised cost]
|
||
Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair
value through other comprehensive income category
|
Monetary instant, debit |
IFRS 7.12D a Disclosure
|
The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost
or fair value through other comprehensive income category. [Refer: Financial assets]
|
||
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified
|
Monetary duration, credit |
IFRS 7.12D b Disclosure
|
The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified.
[Refer: Financial assets]
|
||
Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost
category
|
Monetary instant, debit |
IFRS 7.12D a Disclosure
|
The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are
measured at amortised cost. [Refer: Financial assets]
|
||
Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified
|
Monetary duration, credit |
IFRS 7.12D b Disclosure
|
The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been
reclassified. [Refer: Financial assets]
|
||
Disclosure of offsetting of financial assets and financial liabilities [text block]
|
Text block |
IFRS 7 - Offsetting financial assets and financial liabilities Disclosure
|
The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]
|
||
Disclosure of offsetting of financial assets [text block]
|
Text block |
IFRS 7.13C Disclosure
|
The disclosure of the offsetting of financial assets. [Refer: Financial assets]
|
||
Disclosure of offsetting of financial assets [abstract]
|
|||||
Disclosure of offsetting of financial assets [table]
|
Table |
IFRS 7.13C Disclosure
|
Schedule disclosing information related to the offsetting of financial assets.
|
||
Types of financial assets [axis]
|
Axis |
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of financial assets [domain]
|
Domain [default] |
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
|
This member stands for aggregated types of financial assets. It also represents the standard value for the 'Types of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Counterparties [axis]
|
Axis |
IFRS 7.B52 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Counterparties [domain]
|
Domain [default] |
IFRS 7.B52 Disclosure
|
This member stands for the parties to the transaction other than the entity. It also represents the standard value for the
'Counterparties' axis if no other member is used.
|
||
Individually insignificant counterparties [member]
|
Member |
IFRS 7.B52 Disclosure
|
This member stands for individually insignificant parties to the transaction other than the entity.
|
||
|
|
|
|||
Individually insignificant counterparties [member]
|
Member |
IFRS 7.B52 Disclosure
|
This member stands for individually insignificant parties to the transaction other than the entity.
|
||
Disclosure of offsetting of financial assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
|
|||||
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of
financial position [abstract]
|
|||||
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
|
Monetary instant, debit |
IFRS 7.13C a Disclosure
|
The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting
arrangement or similar agreement. [Refer: Financial assets]
|
||
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements
or similar agreements
|
(Monetary) instant, credit |
IFRS 7.13C b Disclosure
|
The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable
right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle
the liability simultaneously. [Refer: Financial assets; Financial liabilities]
|
||
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of
financial position
|
Monetary instant, debit |
IFRS 7.13C c Disclosure
|
The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or
similar agreement, presented in the statement of financial position. [Refer: Financial assets]
|
||
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
|
|||||
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial
assets
|
(Monetary) instant, credit |
IFRS 7.IG40D Example, IFRS 7.13C d (i) Example
|
The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not
set off against financial assets. [Refer: Financial assets]
|
||
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial
assets
|
(Monetary) instant, credit |
IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
|
The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and
that is not set off against financial assets. [Refer: Financial assets]
|
||
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets
|
(Monetary) instant, credit |
IFRS 7.13C d Disclosure
|
The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against
financial assets. [Refer: Financial assets]
|
||
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
|
Monetary instant, debit |
IFRS 7.13C e Disclosure
|
The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement
that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to
an enforceable master netting arrangement or similar agreement presented in the statement of financial position.
|
||
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar
agreement
|
Text |
IFRS 7.13E Disclosure
|
The description of the rights of set-off associated with the entity's recognised financial assets subject to enforceable master
netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets]
|
||
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements
or similar agreements
|
Text |
IFRS 7.B42 Disclosure
|
The description of any measurement differences for financial assets that are offset or that are subject to an enforceable
master netting arrangement or similar agreement. [Refer: Financial assets]
|
||
Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar
agreements to individual line items in statement of financial position [text block]
|
Text block |
IFRS 7.B46 Disclosure
|
The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets
that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line
item amounts presented in the statement of financial position. [Refer: Financial assets]
|
||
Disclosure of offsetting of financial liabilities [text block]
|
Text block |
IFRS 7.13C Disclosure
|
The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]
|
||
Disclosure of offsetting of financial liabilities [abstract]
|
|||||
Disclosure of offsetting of financial liabilities [table]
|
Table |
IFRS 7.13C Disclosure
|
Schedule disclosing information related to the offsetting of financial liabilities.
|
||
Types of financial liabilities [axis]
|
Axis |
IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of financial liabilities [domain]
|
Domain [default] |
IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure
|
This member stands for aggregated types of financial liabilities. It also represents the standard value for the 'Types of
financial liabilities' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Counterparties [axis]
|
Axis |
IFRS 7.B52 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Counterparties [domain]
|
Domain [default] |
IFRS 7.B52 Disclosure
|
This member stands for the parties to the transaction other than the entity. It also represents the standard value for the
'Counterparties' axis if no other member is used.
|
||
Individually insignificant counterparties [member]
|
Member |
IFRS 7.B52 Disclosure
|
This member stands for individually insignificant parties to the transaction other than the entity.
|
||
|
|
|
|||
Individually insignificant counterparties [member]
|
Member |
IFRS 7.B52 Disclosure
|
This member stands for individually insignificant parties to the transaction other than the entity.
|
||
Disclosure of offsetting of financial liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
|
|||||
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement
of financial position [abstract]
|
|||||
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
|
Monetary instant, credit |
IFRS 7.13C a Disclosure
|
The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting
arrangement or similar agreement. [Refer: Financial liabilities]
|
||
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements
or similar agreements
|
(Monetary) instant, debit |
IFRS 7.13C b Disclosure
|
The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable
right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle
the liability simultaneously. [Refer: Financial assets; Financial liabilities]
|
||
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement
of financial position
|
Monetary instant, credit |
IFRS 7.13C c Disclosure
|
The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement
or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities]
|
||
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
|
|||||
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial
liabilities
|
(Monetary) instant, debit |
IFRS 7.13C d (i) Example, IFRS 7.IG40D Example
|
The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not
set off against financial liabilities. [Refer: Financial liabilities]
|
||
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial
liabilities
|
(Monetary) instant, debit |
IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
|
The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and
that is not set off against financial liabilities. [Refer: Financial liabilities]
|
||
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
|
(Monetary) instant, debit |
IFRS 7.13C d Disclosure
|
The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against
financial liabilities. [Refer: Financial liabilities]
|
||
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
|
Monetary instant, credit |
IFRS 7.13C e Disclosure
|
The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement
that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or
subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.
|
||
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or
similar agreement
|
Text |
IFRS 7.13E Disclosure
|
The description of the rights of set-off associated with the entity's recognised financial liabilities subject to enforceable
master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]
|
||
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements
or similar agreements
|
Text |
IFRS 7.B42 Disclosure
|
The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable
master netting arrangement or similar agreement. [Refer: Financial liabilities]
|
||
Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar
agreements to individual line items in statement of financial position [text block]
|
Text block |
IFRS 7.B46 Disclosure
|
The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities
that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line
item amounts presented in the statement of financial position. [Refer: Financial liabilities]
|
||
Financial assets pledged as collateral for liabilities or contingent liabilities
|
Monetary instant, debit |
IFRS 7.14 a Disclosure
|
|
||
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
|
Text |
IFRS 7.14 b Disclosure
|
|
||
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value
|
Monetary instant, debit |
IFRS 7.15 a Disclosure
|
The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the
collateral. [Refer: At fair value [member]]
|
||
Collateral sold or repledged in absence of default by owner of collateral, at fair value
|
Monetary instant, debit |
IFRS 7.15 b Disclosure
|
The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the
owner of the collateral. [Refer: At fair value [member]]
|
||
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
|
Text |
IFRS 7.15 b Disclosure
|
The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the
owner of the collateral.
|
||
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence
of default by owner of collateral
|
Text |
IFRS 7.15 c Disclosure
|
The description of the terms and conditions associated with the entity's use of collateral permitted to be sold or repledged
in absence of default by the owner of collateral.
|
||
Description of compound financial instruments with multiple embedded derivatives
|
Text |
IFRS 7.17 Disclosure
|
|
||
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
|
Text |
IFRS 7.18 a Disclosure
|
The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans
payable.
|
||
Loans payable in default
|
Monetary instant, credit |
IFRS 7.18 b Disclosure
|
The amount of loans payable in default.
|
||
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised
for issue
|
Text |
IFRS 7.18 c Disclosure
|
The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before
the financial statements were authorised for issue.
|
||
Default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
|
True/False |
IFRS 7.18 c Disclosure
|
Indicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before
the financial statements were authorised for issue.
|
||
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest,
sinking fund, or redemption terms of loans payable
|
Text |
IFRS 7.19 Disclosure
|
The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans
payable that permitted the lender to demand accelerated repayment.
|
||
Loans payable in breach which permitted lender to demand accelerated repayment
|
Monetary instant, credit |
IFRS 7.19 Disclosure
|
The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.
|
||
Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable
were renegotiated before financial statements were authorised for issue
|
Text |
IFRS 7.19 Disclosure
|
The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied,
or terms of loans payable were renegotiated, before the financial statements were authorised for issue.
|
||
Breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated
before financial statements were authorised for issue
|
True/False |
IFRS 7.19 Disclosure
|
Indicates (true false) whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied,
or terms of loans payable were renegotiated, before the financial statements were authorised for issue.
|
||
Income, expense, gains or losses of financial instruments [abstract]
|
|||||
Gains (losses) on financial instruments [abstract]
|
|||||
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary duration, credit |
IFRS 7.20 a (i) Disclosure
|
The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition
or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently;
Gains (losses) on financial assets at fair value through profit or loss]
|
||
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 a (i) Disclosure
|
The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial
assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value
through profit or loss]
|
||
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value
|
Monetary duration, credit |
IFRS 7.20 a (i) Disclosure
|
The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9.
[Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial
assets at fair value through profit or loss; Financial liabilities]
|
||
Total gains (losses) on financial assets at fair value through profit or loss
|
Monetary duration, credit |
IFRS 7.20 a (i) Disclosure
|
The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through
profit or loss]
|
||
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
|
Monetary duration, credit |
IFRS 7.20 a (i) Disclosure
|
The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial
recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition
or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss]
|
||
Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated
upon initial recognition or subsequently
|
Monetary duration, credit |
IFRS 7.20 a (i) Disclosure
|
The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss
that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at
fair value through profit or loss, designated upon initial recognition or subsequently]
|
||
Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon
initial recognition or subsequently
|
Monetary duration, credit |
IFRS 7.20 a (i) Disclosure
|
The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated
as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit
or loss, designated upon initial recognition or subsequently]
|
||
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading
|
Monetary duration, credit |
IFRS 7.20 a (i) Disclosure
|
The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial
liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or
loss]
|
||
Total gains (losses) on financial liabilities at fair value through profit or loss
|
Monetary duration, credit |
IFRS 7.20 a (i) Disclosure
|
The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value
through profit or loss]
|
||
Gains (losses) on held-to-maturity investments
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 a (iii) Disclosure
|
The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]
|
||
Gains (losses) on loans and receivables
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 a (iv) Disclosure
|
The gains (losses) on loans and receivables. [Refer: Loans and receivables]
|
||
Gains (losses) on available-for-sale financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
|
The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]
|
||
Gains (losses) on remeasuring available-for-sale financial assets, before tax
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure
|
The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax,
before reclassification adjustments. [Refer: Financial assets available-for-sale]
|
||
Reclassification adjustments on available-for-sale financial assets, before tax
|
Monetary duration, debit |
Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure
|
The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments
are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the
current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Gains (losses) on financial liabilities at amortised cost
|
Monetary duration, credit |
IFRS 7.20 a (v) Disclosure
|
The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
|
||
Gains (losses) on financial assets at amortised cost
|
Monetary duration, credit |
IFRS 7.20 a (vi) Disclosure
|
The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
|
||
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
|
Monetary duration, credit |
IAS 1.7 Disclosure, IFRS 7.20 a (vii) Disclosure, IAS 1.91 b Disclosure
|
The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments
in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5
of IFRS 9. [Refer: Other comprehensive income, before tax]
|
||
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
|
The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured
at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at
fair value through other comprehensive income; Other comprehensive income]
|
||
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax
|
Monetary duration, credit |
IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
|
The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive
income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured
at fair value through other comprehensive income; Other comprehensive income]
|
||
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
|
Monetary duration, debit |
IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure
|
The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive
income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were
recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value
through other comprehensive income; Other comprehensive income]
|
||
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss
[abstract]
|
|||||
Interest income for financial assets not at fair value through profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 b Disclosure
|
The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer:
Interest income]
|
||
Interest expense for financial liabilities not at fair value through profit or loss
|
Monetary duration, debit |
IFRS 7.20 b Disclosure
|
The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair
value [member]; Interest expense; Financial liabilities]
|
||
Interest revenue for financial assets measured at amortised cost
|
Monetary duration, credit |
IFRS 7.20 b Disclosure
|
The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income;
Financial assets at amortised cost]
|
||
Interest revenue for financial assets measured at fair value through other comprehensive income
|
Monetary duration, credit |
IFRS 7.20 b Disclosure
|
The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer:
Revenue; Financial assets measured at fair value through other comprehensive income]
|
||
Fee income and expense [abstract]
|
|||||
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 c (i) Disclosure
|
The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising
from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member];
Financial liabilities]
|
||
Fee income (expense) arising from trust and fiduciary activities
|
Monetary duration, credit |
IFRS 7.20 c (ii) Disclosure
|
The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising
from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts,
retirement benefit plans and other institutions.
|
||
Fee income arising from financial assets not at fair value through profit or loss
|
Monetary duration, credit |
IFRS 7.20 c (i) Disclosure
|
The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial
assets that are not at fair value through profit or loss.
|
||
Fee expense arising from financial liabilities not at fair value through profit or loss
|
Monetary duration, debit |
IFRS 7.20 c (i) Disclosure
|
The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial
liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]
|
||
Interest income on impaired financial assets accrued [abstract]
|
|||||
Interest income on impaired financial assets accrued
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.20 d Disclosure
|
The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest
used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income]
|
||
Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
|
|||||
Gains arising from derecognition of financial assets measured at amortised cost
|
Monetary duration, credit |
IFRS 7.20A Disclosure
|
The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured
at amortised cost. [Refer: Financial assets at amortised cost]
|
||
Losses arising from derecognition of financial assets measured at amortised cost
|
(Monetary) duration, debit |
IFRS 7.20A Disclosure
|
The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at
amortised cost. [Refer: Financial assets at amortised cost]
|
||
Net gain (loss) arising from derecognition of financial assets measured at amortised cost
|
Monetary duration, credit |
IAS 1.82 aa Disclosure
|
The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at
amortised cost]
|
||
Description of reason for derecognition of financial assets measured at amortised cost
|
Text |
IFRS 7.20A Disclosure
|
The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets
at amortised cost]
|
||
Disclosure of hedge accounting [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.22 Disclosure
|
The disclosure of hedge accounting.
|
||
Disclosure of detailed information about hedges [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.22 Disclosure
|
The disclosure of detailed information about hedges.
|
||
Disclosure of detailed information about hedges [abstract]
|
|||||
Disclosure of detailed information about hedges [table]
|
Table |
Expired 2023-01-01 IFRS 7.22 Disclosure
|
Schedule disclosing information related to details of hedges.
|
||
Types of hedges [axis]
|
Axis |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of hedges [domain]
|
Domain [default] |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure
|
This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other
member is used.
|
||
Fair value hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure, IFRS 7.24B Disclosure
|
|
||
Cash flow hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IAS 39.86 b Disclosure
|
|
||
Hedges of net investment in foreign operations [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 c Disclosure, IFRS 7.24B Disclosure
|
This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for
which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is
a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in
a country or currency other than those of the reporting entity.
|
||
|
|
|
|||
Fair value hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure, IFRS 7.24B Disclosure
|
|
||
Hedges of net investment in foreign operations [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 c Disclosure, IFRS 7.24B Disclosure
|
This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for
which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is
a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in
a country or currency other than those of the reporting entity.
|
||
Cash flow hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IAS 39.86 b Disclosure
|
|
||
Disclosure of detailed information about hedges [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of type of hedge
|
Text |
Expired 2023-01-01 IFRS 7.22 a Disclosure
|
The description of the type of a hedge used by the entity.
|
||
Description of financial instruments designated as hedging instruments
|
Text |
Expired 2023-01-01 IFRS 7.22 b Disclosure
|
|
||
Financial instruments designated as hedging instruments, at fair value
|
Monetary instant |
Expired 2023-01-01 IFRS 7.22 b Disclosure
|
|
||
Description of nature of risks being hedged
|
Text |
Expired 2023-01-01 IFRS 7.22 c Disclosure
|
The description of the nature of risks being hedged.
|
||
Description of periods when cash flows expected to occur
|
Text |
Expired 2023-01-01 IFRS 7.23 a Disclosure
|
The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]
|
||
Description of periods when cash flows affect profit or loss
|
Text |
Expired 2023-01-01 IFRS 7.23 a Disclosure
|
The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges
[member]]
|
||
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected
to occur
|
Text |
IFRS 7.23F Disclosure
|
The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected
to occur.
|
||
Gains (losses) on hedging instrument, fair value hedges
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.24 a (i) Disclosure
|
The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]
|
||
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.24 a (ii) Disclosure
|
The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges
[member]]
|
||
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.24 b Disclosure
|
The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]
|
||
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.24 c Disclosure
|
The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss.
[Refer: Hedges of net investment in foreign operations [member]]
|
||
Disclosure of general hedge accounting [text block]
|
Text block |
IFRS 7 - Hedge accounting Disclosure
|
The entire disclosure for general hedge accounting.
|
||
Description of cross-reference to disclosures about hedge accounting presented outside financial statements
|
Text |
IFRS 7.21B Disclosure
|
The description of cross-reference to disclosures about hedge accounting presented outside financial statements.
|
||
Disclosure of risk management strategy related to hedge accounting [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure
|
The disclosure of risk management strategy related to hedge accounting.
|
||
Disclosure of risk management strategy related to hedge accounting [abstract]
|
|||||
Disclosure of risk management strategy related to hedge accounting [table]
|
Table |
Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure
|
Schedule disclosing information related to the risk management strategy in relation to hedge accounting.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
|
|
|
|||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Disclosure of risk management strategy related to hedge accounting [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Explanation of risk management strategy related to hedge accounting [text block]
|
Text block |
IFRS 7.22A Disclosure, Expired 2023-01-01 IFRS 7.22 Disclosure
|
The explanation of the risk management strategy related to hedge accounting.
|
||
Description of hedging instruments used to hedge risk exposures and how they are used
|
Text |
IFRS 7.22B a Disclosure
|
|
||
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing
hedge effectiveness
|
Text |
IFRS 7.22B b Disclosure
|
|
||
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
|
Text |
IFRS 7.22B c Disclosure
|
The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio
is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative
weighting. [Refer: Gain (loss) on hedge ineffectiveness]
|
||
Information about how entity determined risk component designated as hedged item [text block]
|
Text block |
IFRS 7.22C a Disclosure
|
|
||
Information about how designated risk component relates to hedged item in its entirety [text block]
|
Text block |
IFRS 7.22C b Disclosure
|
|
||
Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets
|
Text |
IFRS 7.23C b (i) Disclosure
|
Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.
|
||
Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships
that it frequently resets
|
Text |
IFRS 7.23C b (ii) Disclosure
|
The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging
relationships that it frequently resets.
|
||
Indication of how frequently hedging relationships are discontinued and restarted
|
Text |
IFRS 7.23C b (iii) Disclosure
|
The description of an indication of how frequently the hedging relationships are discontinued and restarted.
|
||
Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative
of normal volumes
|
Text |
IFRS 7.24D Disclosure
|
The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C
of IFRS 7 applies is unrepresentative of the normal volumes.
|
||
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]
|
Text block |
IFRS 7.23A Disclosure
|
|
||
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
|
|||||
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]
|
Table |
IFRS 7.23A Disclosure
|
Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash
flows.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
|
|
|
|||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Hedging instruments [axis]
|
Axis |
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Hedging instruments [domain]
|
Domain [default] |
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
|
This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value
through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset
or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated
as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in
the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9.
For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative
financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument
for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph
5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used.
|
||
|
|
|
|||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
|
|
|
|||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Nominal amount of hedging instrument
|
Decimal instant |
IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure
|
|
||
Average price of hedging instrument
|
Decimal instant |
IFRS 7.23B b Disclosure
|
|
||
Average rate of hedging instrument
|
Percent instant |
IFRS 7.23B b Disclosure
|
|
||
Description of sources of hedge ineffectiveness expected to affect hedging relationship
|
Text |
IFRS 7.23D Disclosure
|
The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain
(loss) on hedge ineffectiveness]
|
||
Description of sources of hedge ineffectiveness that emerged in hedging relationship
|
Text |
IFRS 7.23E Disclosure
|
The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge
ineffectiveness]
|
||
Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship
|
Text |
IFRS 7.23E Disclosure
|
The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss)
on hedge ineffectiveness]
|
||
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected
to occur
|
Text |
IFRS 7.23F Disclosure
|
The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected
to occur.
|
||
Disclosure of detailed information about hedging instruments [text block]
|
Text block |
IFRS 7.24A Disclosure
|
|
||
Disclosure of detailed information about hedging instruments [abstract]
|
|||||
Disclosure of detailed information about hedging instruments [table]
|
Table |
IFRS 7.24A Disclosure
|
Schedule disclosing information related to details of hedging instruments.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
|
|
|
|||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Types of hedges [axis]
|
Axis |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of hedges [domain]
|
Domain [default] |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure
|
This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other
member is used.
|
||
Fair value hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure, IFRS 7.24B Disclosure
|
|
||
Cash flow hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IAS 39.86 b Disclosure
|
|
||
Hedges of net investment in foreign operations [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 c Disclosure, IFRS 7.24B Disclosure
|
This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for
which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is
a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in
a country or currency other than those of the reporting entity.
|
||
|
|
|
|||
Fair value hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure, IFRS 7.24B Disclosure
|
|
||
Hedges of net investment in foreign operations [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 c Disclosure, IFRS 7.24B Disclosure
|
This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for
which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is
a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in
a country or currency other than those of the reporting entity.
|
||
Cash flow hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IAS 39.86 b Disclosure
|
|
||
Hedging instruments [axis]
|
Axis |
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Hedging instruments [domain]
|
Domain [default] |
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
|
This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value
through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset
or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated
as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in
the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9.
For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative
financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument
for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph
5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used.
|
||
|
|
|
|||
Disclosure of detailed information about hedging instruments [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Hedging instrument, assets
|
Monetary instant, debit |
IFRS 7.24A a Disclosure
|
|
||
Hedging instrument, liabilities
|
Monetary instant, credit |
IFRS 7.24A a Disclosure
|
|
||
Description of line item in statement of financial position that includes hedging instrument
|
Text |
IFRS 7.24A b Disclosure
|
|
||
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness
|
Monetary duration, credit |
IFRS 7.24A c Disclosure
|
The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness.
Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are
greater or less than those on the hedged item.
|
||
Nominal amount of hedging instrument
|
Decimal instant |
IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure
|
|
||
Disclosure of detailed information about hedged items [text block]
|
Text block |
IFRS 7.24B Disclosure
|
|
||
Disclosure of detailed information about hedged items [abstract]
|
|||||
Disclosure of detailed information about hedged items [table]
|
Table |
IFRS 7.24B Disclosure
|
Schedule disclosing information related to details of hedged items.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
|
|
|
|||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Types of hedges [axis]
|
Axis |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of hedges [domain]
|
Domain [default] |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure
|
This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other
member is used.
|
||
Fair value hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure, IFRS 7.24B Disclosure
|
|
||
Cash flow hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IAS 39.86 b Disclosure
|
|
||
Hedges of net investment in foreign operations [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 c Disclosure, IFRS 7.24B Disclosure
|
This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for
which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is
a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in
a country or currency other than those of the reporting entity.
|
||
|
|
|
|||
Fair value hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure, IFRS 7.24B Disclosure
|
|
||
Hedges of net investment in foreign operations [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 c Disclosure, IFRS 7.24B Disclosure
|
This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for
which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is
a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in
a country or currency other than those of the reporting entity.
|
||
Cash flow hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IAS 39.86 b Disclosure
|
|
||
Hedged items [axis]
|
Axis |
IFRS 7.24B Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Hedged items [domain]
|
Domain [default] |
IFRS 7.24B Disclosure
|
This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment,
a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group
of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an
item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value
for the 'Hedged items' axis if no other member is used.
|
||
|
|
|
|||
Disclosure of detailed information about hedged items [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Hedged item, assets
|
Monetary instant, debit |
IFRS 7.24B a (i) Disclosure
|
|
||
Hedged item, liabilities
|
Monetary instant, credit |
IFRS 7.24B a (i) Disclosure
|
|
||
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets
|
Monetary instant, debit |
IFRS 7.24B a (ii) Disclosure
|
|
||
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities
|
Monetary instant, credit |
IFRS 7.24B a (ii) Disclosure
|
|
||
Description of line item in statement of financial position that includes hedged item
|
Text |
IFRS 7.24B a (iii) Disclosure
|
|
||
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness
|
Monetary duration, credit |
IFRS 7.24B a (iv) Disclosure, IFRS 7.24B b (i) Disclosure
|
The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge
ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater
or less than those on the hedged item.
|
||
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted
for hedging gains and losses, assets
|
Monetary instant, debit |
IFRS 7.24B a (v) Disclosure
|
|
||
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted
for hedging gains and losses, liabilities
|
Monetary instant, credit |
IFRS 7.24B a (v) Disclosure
|
|
||
Reserve of cash flow hedges, continuing hedges
|
Monetary instant, credit |
IFRS 7.24B b (ii) Disclosure
|
A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash
flow hedges]
|
||
Reserve of exchange differences on translation, continuing hedges
|
Monetary instant, credit |
IFRS 7.24B b (ii) Disclosure
|
A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer:
Reserve of exchange differences on translation]
|
||
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied
|
Monetary instant, credit |
IFRS 7.24B b (iii) Disclosure
|
A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting
is no longer applied. [Refer: Reserve of cash flow hedges]
|
||
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied
|
Monetary instant, credit |
IFRS 7.24B b (iii) Disclosure
|
A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships
for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation]
|
||
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text
block]
|
Text block |
IFRS 7.24C Disclosure
|
The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.
|
||
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
|
|||||
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]
|
Table |
IFRS 7.24C Disclosure
|
Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge
accounting.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
|
|
|
|||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Types of hedges [axis]
|
Axis |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of hedges [domain]
|
Domain [default] |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure
|
This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other
member is used.
|
||
Fair value hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure, IFRS 7.24B Disclosure
|
|
||
Cash flow hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IAS 39.86 b Disclosure
|
|
||
Hedges of net investment in foreign operations [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 c Disclosure, IFRS 7.24B Disclosure
|
This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for
which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is
a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in
a country or currency other than those of the reporting entity.
|
||
|
|
|
|||
Fair value hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 a Disclosure, IFRS 7.24B Disclosure
|
|
||
Hedges of net investment in foreign operations [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IAS 39.86 c Disclosure, IFRS 7.24B Disclosure
|
This member stands for hedges of the entity's monetary items that are receivable from or payable to a foreign operation, for
which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is
a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in
a country or currency other than those of the reporting entity.
|
||
Cash flow hedges [member]
|
Member |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure, IAS 39.86 b Disclosure
|
|
||
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line
items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Gain (loss) on hedge ineffectiveness [abstract]
|
|||||
Gain (loss) on hedge ineffectiveness recognised in profit or loss
|
Monetary duration, credit |
IFRS 7.24C a (i) Disclosure, IFRS 7.24C b (ii) Disclosure
|
The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
|
||
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income
|
Monetary duration, credit |
IFRS 7.24C a (i) Disclosure
|
The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
|
||
Total gain (loss) on hedge ineffectiveness
|
Monetary duration, credit |
IFRS 7.24C a (i) Disclosure
|
The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the
cash flows of the hedging instrument are greater or less than those on the hedged item.
|
||
Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness
|
Text |
IFRS 7.24C b (iii) Disclosure, IFRS 7.24C a (ii) Disclosure
|
The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness.
[Refer: Gain (loss) on hedge ineffectiveness]
|
||
Gains (losses) on cash flow hedges, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (i) Disclosure
|
The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments.
[Refer: Cash flow hedges [member]]
|
||
Gains (losses) on hedges of net investments in foreign operations, net of tax
|
Monetary duration, credit |
IFRS 9.6.5.13 a Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (i) Disclosure, IAS 39.102 a Disclosure, IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax,
before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on cash flow hedges, net of tax
|
Monetary duration, debit |
IFRS 7.24E a Disclosure, IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure
|
The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts
reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous
periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
|
||
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of
tax
|
Monetary duration, debit |
IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure
|
The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected
to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
|
||
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax
|
Monetary duration, debit |
IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure
|
The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax.
[Refer: Reclassification adjustments on cash flow hedges, net of tax]
|
||
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
|
Monetary duration, debit |
IAS 1.92 Disclosure, IFRS 7.24E a Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 9.6.5.14 Disclosure
|
The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification
adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income
in the current or previous periods. [Refer: Other comprehensive income]
|
||
Description of line item in statement of comprehensive income that includes reclassification adjustments
|
Text |
IFRS 7.24C b (v) Disclosure
|
The description of the line item in the statement of comprehensive income that includes the reclassification adjustments.
Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other
comprehensive income in the current or previous periods.
|
||
Hedging gains (losses) for hedge of group of items with offsetting risk positions
|
Monetary duration, credit |
IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure
|
The hedging gains (losses) for hedge of group of items with offsetting risk positions.
|
||
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]
|
Text block |
IFRS 7.24G Disclosure
|
The disclosure of information about credit exposures designated as measured at fair value through profit or loss.
|
||
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
|
|||||
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]
|
Table |
IFRS 7.24G Disclosure
|
Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.
|
||
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk
[axis]
|
Axis |
IFRS 7.24G Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk
[domain]
|
Domain [default] |
IFRS 7.24G Disclosure
|
This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is
used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments
measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member
is used. [Refer: Classes of financial instruments [domain]; Credit risk [member]]
|
||
|
|
|
|||
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reconciliation of nominal amount of credit derivative [abstract]
|
|||||
Credit derivative, nominal amount at beginning of period
|
Monetary instant |
IFRS 7.24G a Disclosure
|
The nominal amount of a credit derivative. [Refer: Derivatives [member]]
|
||
Changes in nominal amount of credit derivative [abstract]
|
|||||
Total increase (decrease) in credit derivative, nominal amount
|
Monetary duration |
IFRS 7.24G a Disclosure
|
The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]
|
||
Credit derivative, nominal amount at end of period
|
Monetary instant |
IFRS 7.24G a Disclosure
|
The nominal amount of a credit derivative. [Refer: Derivatives [member]]
|
||
Reconciliation of fair value of credit derivative [abstract]
|
|||||
Credit derivative, fair value at beginning of period
|
Monetary instant, debit |
IFRS 7.24G a Disclosure
|
The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]
|
||
Changes in fair value of credit derivative [abstract]
|
|||||
Total increase (decrease) in credit derivative, fair value
|
Monetary duration, debit |
IFRS 7.24G a Disclosure
|
The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]
|
||
Credit derivative, fair value at end of period
|
Monetary instant, debit |
IFRS 7.24G a Disclosure
|
The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]
|
||
Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative
is used to manage credit risk
|
Monetary duration, credit |
IFRS 7.24G b Disclosure
|
|
||
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative
is used to manage credit risk, assets
|
Monetary instant, debit |
IFRS 7.24G c Disclosure
|
|
||
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative
is used to manage credit risk, liabilities
|
Monetary instant, credit |
IFRS 7.24G c Disclosure
|
|
||
Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss
because credit derivative is used to manage credit risk
|
Monetary instant |
IFRS 7.24G c Disclosure
|
|
||
Disclosure of information about entity's hedging relationships directly affected by uncertainty arising from interest rate
benchmark reform [text block]
|
Text block |
IFRS 7.24H Disclosure
|
The disclosure of information about the entity's hedging relationships that are directly affected by the uncertainty arising
from interest rate benchmark reform.
|
||
Disclosure of significant interest rate benchmarks to which entity's hedging relationships are exposed [text block]
|
Text block |
IFRS 7.24H a Disclosure
|
The disclosure of significant interest rate benchmarks to which the entity's hedging relationships are exposed.
|
||
Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark
reform [text block]
|
Text block |
IFRS 7.24H b Disclosure
|
The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest
rate benchmark reform.
|
||
Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships
|
Text |
IFRS 7.24H c Disclosure
|
The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.
|
||
Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform
|
Text |
IFRS 7.24H d Disclosure
|
The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark
reform.
|
||
Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are
applied
|
Monetary instant |
IFRS 7.24H e Disclosure
|
The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the
scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument]
|
||
Disclosure of information about effect of interest rate benchmark reform on entity's financial instruments and risk management
strategy [text block]
|
Text block |
IFRS 7.24I Disclosure, IFRS 7.24J Disclosure
|
The disclosure of information about the effect of interest rate benchmark reform on an entity's financial instruments and
risk management strategy.
|
||
Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to
which it is exposed arising from financial instruments because of transition [text block]
|
Text block |
IFRS 7.24J a Disclosure
|
The disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting
date and the risks to which it is exposed arising from financial instruments because of the transition.
|
||
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate
[text block]
|
Text block |
IFRS 7.24J b Disclosure
|
The disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark
rate.
|
||
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate
[abstract]
|
|||||
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate
[table]
|
Table |
IFRS 7.24J b Disclosure
|
Schedule disclosing information related to the quantitative information about financial instruments that have yet to transition
to alternative benchmark rate.
|
||
Interest rate benchmarks [axis]
|
Axis |
IFRS 7.24J b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Interest rate benchmarks [domain]
|
Domain [default] |
IFRS 7.24J b Disclosure
|
This member stands for all interest rate benchmarks. It also represents the standard value for the 'Interest rate benchmarks'
axis if no other member is used.
|
||
Significant interest rate benchmarks subject to interest rate benchmark reform [member]
|
Member |
IFRS 7.24J b Disclosure
|
This member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform.
|
||
|
|
|
|||
Significant interest rate benchmarks subject to interest rate benchmark reform [member]
|
Member |
IFRS 7.24J b Disclosure
|
This member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform.
|
||
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate
[line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text
block]
|
Text block |
IFRS 7.24J b (i) Disclosure
|
The quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark
rate.
|
||
Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate
[text block]
|
Text block |
IFRS 7.24J b (ii) Disclosure
|
The quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark
rate.
|
||
Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]
|
Text block |
IFRS 7.24J b (iii) Disclosure
|
The quantitative information about derivatives that have yet to transition to an alternative benchmark rate.
|
||
Description of changes to entity's risk management strategy arising from entity's exposure to financial instruments subject
to interest rate benchmark reform [text block]
|
Text block |
IFRS 7.24J c Disclosure
|
The description of changes to an entity's risk management strategy arising from the entity's exposure to financial instruments
subject to interest rate benchmark reform.
|
||
Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS
7.29 b and IFRS 7.29 c [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.30 Disclosure
|
The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a)
investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such
equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing
a discretionary participation feature if the fair value of that feature cannot be measured reliably.
|
||
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured
reliably
|
Text |
Expired 2023-01-01 IFRS 7.30 a Disclosure
|
The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot
be measured reliably.
|
||
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
|
Text |
Expired 2023-01-01 IFRS 7.30 b Disclosure
|
|
||
Information about market for financial instruments
|
Text |
Expired 2023-01-01 IFRS 7.30 c Disclosure
|
|
||
Information about whether and how entity intends to dispose of financial instruments
|
Text |
Expired 2023-01-01 IFRS 7.30 d Disclosure
|
|
||
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
|
Text |
Expired 2023-01-01 IFRS 7.30 e Disclosure
|
|
||
Financial instruments whose fair value previously could not be reliably measured at time of derecognition
|
Monetary instant |
Expired 2023-01-01 IFRS 7.30 e Disclosure
|
|
||
Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured
|
Monetary duration, credit |
Expired 2023-01-01 IFRS 7.30 e Disclosure
|
|
||
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments
|
Text |
IFRS 7.B6 Disclosure
|
|
||
Disclosure of nature and extent of risks arising from financial instruments [text block]
|
Text block |
IFRS 7.31 Disclosure
|
|
||
Disclosure of nature and extent of risks arising from financial instruments [abstract]
|
|||||
Disclosure of nature and extent of risks arising from financial instruments [table]
|
Table |
IFRS 7.33 Disclosure, IFRS 7.34 Disclosure
|
Schedule disclosing information related to the nature and extent of risks arising from financial instruments.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
|
|
|
|||
Risk diversification effect [member]
|
Member |
IFRS 7.32 Common practice
|
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Disclosure of nature and extent of risks arising from financial instruments [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of exposure to risk
|
Text |
IFRS 7.33 a Disclosure
|
|
||
Description of objectives, policies and processes for managing risk
|
Text |
IFRS 7.33 b Disclosure
|
|
||
Methods used to measure risk
|
Text |
IFRS 7.33 b Disclosure
|
|
||
Description of changes in exposure to risk
|
Text |
IFRS 7.33 c Disclosure
|
|
||
Description of changes in objectives, policies and processes for managing risk
|
Text |
IFRS 7.33 c Disclosure
|
|
||
Description of changes in methods used to measure risk
|
Text |
IFRS 7.33 c Disclosure
|
|
||
Summary quantitative data about entity's exposure to risk [text block]
|
Text block |
IFRS 7.34 a Disclosure
|
|
||
Description of concentrations of risk
|
Text |
IFRS 7.34 c Disclosure
|
|
||
Description of how management determines concentrations
|
Text |
IFRS 7.B8 a Disclosure
|
|
||
Description of shared characteristic for concentration
|
Text |
IFRS 7.B8 b Disclosure
|
|
||
Risk exposure associated with instruments sharing characteristic
|
Monetary instant |
IFRS 7.B8 c Disclosure
|
|
||
Additional information about entity exposure to risk
|
Text |
IFRS 7.35 Disclosure
|
Additional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative.
|
||
Sensitivity analysis for types of market risk [text block]
|
Text block |
IFRS 7.40 a Disclosure
|
The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or
loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date.
[Refer: Market risk [member]]
|
||
Disclosure of credit risk [text block]
|
Text block |
IAS 1.10 e Common practice, IFRS 7 - Credit risk Disclosure
|
The disclosure of credit risk. [Refer: Credit risk [member]]
|
||
Description of cross-reference to disclosures about credit risk presented outside financial statements
|
Text |
IFRS 7.35C Disclosure
|
The description of cross-reference to disclosures about credit risk presented outside the financial statements.
|
||
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses
[text block]
|
Text block |
IFRS 7.35F Disclosure
|
The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected
credit losses.
|
||
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial
recognition
|
Text |
IFRS 7.35F a Disclosure
|
Information on how an entity determined whether the credit risk of financial instruments has increased significantly since
initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption
that there have been significant increases in credit risk since initial recognition when financial assets are more than 30
days past due, has been rebutted. [Refer: Credit risk [member]]
|
||
Information about entity's definitions of default
|
Text |
IFRS 7.35F b Disclosure
|
Information about an entity's definitions of default, including the reasons for selecting those definitions.
|
||
Information on how instruments were grouped if expected credit losses were measured on collective basis
|
Text |
IFRS 7.35F c Disclosure
|
Information on how the instruments were grouped if expected credit losses were measured on a collective basis.
|
||
Information on how entity determined that financial assets are credit-impaired financial assets
|
Text |
IFRS 7.35F d Disclosure
|
Information on how an entity determined that financial assets are credit-impaired financial assets.
|
||
Information on entity's write-off policy
|
Text |
IFRS 7.35F e Disclosure
|
Information on an entity's write-off policy, including the indicators that there is no reasonable expectation of recovery
and information about the policy for financial assets that are written-off but are still subject to enforcement activity.
|
||
Information on how requirements for modification of contractual cash flows of financial assets have been applied
|
Text |
IFRS 7.35F f Disclosure
|
Information on how the requirements for the modification of contractual cash flows of financial assets have been applied,
including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss
allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance
reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the
loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected
credit losses.
|
||
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]
|
Text block |
IFRS 7.35G Disclosure
|
The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial
instruments.
|
||
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit
losses
|
Text |
IFRS 7.35G a (i) Disclosure
|
The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime
expected credit losses.
|
||
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial
instruments have increased significantly since initial recognition
|
Text |
IFRS 7.35G a (ii) Disclosure
|
The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit
risk of financial instruments have increased significantly since initial recognition.
|
||
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired
financial asset
|
Text |
IFRS 7.35G a (iii) Disclosure
|
The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial
asset is a credit-impaired financial asset.
|
||
Description of how forward-looking information has been incorporated into determination of expected credit losses
|
Text |
IFRS 7.35G b Disclosure
|
The description of how forward-looking information has been incorporated into the determination of expected credit losses,
including the use of macroeconomic information.
|
||
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and
reasons for those changes
|
Text |
IFRS 7.35G c Disclosure
|
The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements
and the reasons for those changes.
|
||
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial
instruments [text block]
|
Text block |
IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
|
The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount
for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance
with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets
measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and
financial guarantee contracts. [Refer: Gross carrying amount [member]]
|
||
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial
instruments [abstract]
|
|||||
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial
instruments [table]
|
Table |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
|
Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes
in the gross carrying amount for financial instruments.
|
||
Classes of financial instruments [axis]
|
Axis |
IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial instruments [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure
|
This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to
a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard
value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
|
||
Loan commitments [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
|
||
Financial guarantee contracts [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it
incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt
instrument.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Contract assets [member]
|
Member |
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
|
This member stands for contract assets. [Refer: Contract assets]
|
||
Lease receivables [member]
|
Member |
IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for receivables related to leases.
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
|
|
|
|||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Lease receivables [member]
|
Member |
IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for receivables related to leases.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Contract assets [member]
|
Member |
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
|
This member stands for contract assets. [Refer: Contract assets]
|
||
Loan commitments [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
|
||
Financial guarantee contracts [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it
incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt
instrument.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Type of measurement of expected credit losses [axis]
|
Axis |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Type of measurement of expected credit losses [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average
of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard
value for the 'Type of measurement of expected credit losses' axis if no other member is used.
|
||
12-month expected credit losses [member]
|
Member |
IFRS 7.35M a Disclosure, IFRS 7.35H a Disclosure
|
|
||
Lifetime expected credit losses [member]
|
Member |
IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure
|
|
||
|
|
|
|||
12-month expected credit losses [member]
|
Member |
IFRS 7.35M a Disclosure, IFRS 7.35H a Disclosure
|
|
||
Lifetime expected credit losses [member]
|
Member |
IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure
|
|
||
Method of assessment of expected credit losses [axis]
|
Axis |
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Method of assessment of expected credit losses [domain]
|
Domain [default] |
IFRS 7.35I Example, IFRS 7.IG20B Example, IFRS 7.35H Example
|
This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average
of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard
value for the 'Method of assessment of expected credit losses' axis if no other member is used.
|
||
Expected credit losses individually assessed [member]
|
Member |
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
|
|
||
Expected credit losses collectively assessed [member]
|
Member |
IFRS 7.35I Example, IFRS 7.35H Example, IFRS 7.IG20B Example
|
|
||
|
|
|
|||
Expected credit losses individually assessed [member]
|
Member |
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
|
|
||
Expected credit losses collectively assessed [member]
|
Member |
IFRS 7.35I Example, IFRS 7.35H Example, IFRS 7.IG20B Example
|
|
||
Credit impairment of financial instruments [axis]
|
Axis |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Credit impairment of financial instruments [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired
when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have
occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other
member is used.
|
||
Financial instruments not credit-impaired [member]
|
Member |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
|
||
Financial instruments credit-impaired [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
|
||
Financial instruments purchased or originated credit-impaired [member]
|
Member |
IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure
|
This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments
credit-impaired [member]]
|
||
Financial instruments credit-impaired after purchase or origination [member]
|
Member |
IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure
|
This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments
credit-impaired [member]]
|
||
|
|
|
|||
Financial instruments credit-impaired [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
|
||
Financial instruments purchased or originated credit-impaired [member]
|
Member |
IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure
|
This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments
credit-impaired [member]]
|
||
Financial instruments credit-impaired after purchase or origination [member]
|
Member |
IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure
|
This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments
credit-impaired [member]]
|
||
Financial instruments not credit-impaired [member]
|
Member |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial
instruments [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets at beginning of period
|
Monetary instant, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example, IFRS 7.35M Disclosure
|
|
||
Increase (decrease) in financial assets [abstract]
|
|||||
Increase (decrease) through transfers, financial assets
|
Monetary duration, debit |
IFRS 7.IG20B Example, IFRS 7.35H Example, IFRS 7.35I d Example
|
The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]
|
||
Decrease through derecognition, financial assets
|
(Monetary) duration, credit |
IFRS 7.IG20B Example, IFRS 7.35H Example, IFRS 7.35I c Example
|
The decrease in financial assets resulting from derecognition. [Refer: Financial assets]
|
||
Increase through origination or purchase, financial assets
|
Monetary duration, debit |
IFRS 7.35I a Example, IFRS 7.35H Example, IFRS 7.IG20B Example
|
The increase in financial assets resulting from origination or purchase. [Refer: Financial assets]
|
||
Decrease through write-off, financial assets
|
(Monetary) duration, credit |
IFRS 7.35I c Example, IFRS 7.IG20B Example, IFRS 7.35H Example
|
The decrease in financial assets resulting from write-off. [Refer: Financial assets]
|
||
Increase (decrease) through changes in models or risk parameters, financial assets
|
Monetary duration, debit |
IFRS 7.35H Example, IFRS 7.IG20B Example
|
The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]
|
||
Increase (decrease) through modification of contractual cash flows, financial assets
|
Monetary duration, debit |
IFRS 7.35I b Example
|
The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]
|
||
Increase (decrease) through foreign exchange and other movements, financial assets [abstract]
|
|||||
Increase (decrease) through foreign exchange, financial assets
|
Monetary duration, debit |
IFRS 7.IG20B Example, IFRS 7.35H Example
|
The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]
|
||
Increase (decrease) through other movements, financial assets
|
Monetary duration, debit |
IFRS 7.35I Example, IFRS 7.IG20B Example, IFRS 7.35H Example
|
The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]
|
||
Total increase (decrease) through foreign exchange and other movements, financial assets
|
Monetary duration, debit |
IFRS 7.35H Example, IFRS 7.IG20B Example
|
The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]
|
||
Total increase (decrease) in financial assets
|
Monetary duration, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
|
The increase (decrease) in financial assets. [Refer: Financial assets]
|
||
Financial assets at end of period
|
Monetary instant, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example, IFRS 7.35M Disclosure
|
|
||
Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period
|
Monetary instant, credit |
IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
|
The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments
[member]; Financial guarantee contracts [member]; Credit risk [member]]
|
||
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
|
|||||
Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts
|
Monetary duration, credit |
IFRS 7.IG20B Example, IFRS 7.35H Example, IFRS 7.35I d Example
|
The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers.
[Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
|
||
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts
|
(Monetary) duration, debit |
IFRS 7.IG20B Example, IFRS 7.35H Example, IFRS 7.35I c Example
|
The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition.
[Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
|
||
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts
|
Monetary duration, credit |
IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example
|
The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or
purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
|
||
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial
guarantee contracts
|
Monetary duration, credit |
IFRS 7.IG20B Example, IFRS 7.35H Example
|
The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes
in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
|
||
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial
guarantee contracts
|
Monetary duration, credit |
IFRS 7.35I b Example
|
The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the
modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
|
||
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial
guarantee contracts [abstract]
|
|||||
Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts
|
Monetary duration, credit |
IFRS 7.IG20B Example, IFRS 7.35H Example
|
The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign
exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
|
||
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts
|
Monetary duration, credit |
IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
|
The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other
movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
|
||
Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial
guarantee contracts
|
Monetary duration, credit |
IFRS 7.IG20B Example, IFRS 7.35H Example
|
The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign
exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]
|
||
Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts
|
Monetary duration, credit |
IFRS 7.35H Disclosure, IFRS 7.35I Disclosure
|
The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure
to credit risk on loan commitments and financial guarantee contracts]
|
||
Exposure to credit risk on loan commitments and financial guarantee contracts at end of period
|
Monetary instant, credit |
IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
|
The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments
[member]; Financial guarantee contracts [member]; Credit risk [member]]
|
||
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially
recognised
|
Monetary duration, credit |
IFRS 7.35H c Disclosure
|
The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the
reporting period as purchased or originated credit-impaired.
|
||
Explanation of reasons for changes in loss allowance for financial instruments
|
Text |
IFRS 7.B8D Example
|
The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio
composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit
losses.
|
||
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance
|
Text |
IFRS 7.35I Disclosure
|
The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in
the loss allowance.
|
||
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected
credit losses, amortised cost before modification
|
Monetary duration, debit |
IFRS 7.35J a Disclosure
|
The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during
the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer:
Financial assets]
|
||
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected
credit losses, modification gain (loss)
|
Monetary duration, credit |
IFRS 7.35J a Disclosure
|
The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting
period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]
|
||
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for
which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount
|
Monetary instant, debit |
IFRS 7.35J b Disclosure
|
The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance
was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the
reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]
|
||
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding
|
Monetary instant, debit |
IFRS 7.35L Disclosure
|
The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject
to enforcement activity. [Refer: Financial assets]
|
||
Information about groups or portfolios of financial instruments with particular features that could affect large portion of
that group
|
Text |
IFRS 7.B8H Disclosure
|
Information about groups or portfolios of financial instruments with particular features that could affect a large portion
of that group, such as concentration to particular risks.
|
||
Disclosure of credit risk exposure [text block]
|
Text block |
IFRS 7.35M Disclosure
|
The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets
and commitments to extend credit.
|
||
Disclosure of credit risk exposure [abstract]
|
|||||
Disclosure of credit risk exposure [table]
|
Table |
IFRS 7.35M Disclosure
|
Schedule disclosing information related to the credit risk exposure.
|
||
External credit grades [axis]
|
Axis |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
External credit grades [domain]
|
Domain [default] |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for the standard value for the 'External credit grades' axis if no other member is used.
|
||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for credit grades that have been provided by external rating agencies.
|
||
|
|
|
|||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for credit grades that have been provided by external rating agencies.
|
||
Internal credit grades [axis]
|
Axis |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Internal credit grades [domain]
|
Domain [default] |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
|
||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for credit grades that have been developed by the entity itself.
|
||
|
|
|
|||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for credit grades that have been developed by the entity itself.
|
||
Probability of default [axis]
|
Axis |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Probability of default [domain]
|
Domain [default] |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
This member stands for the standard value for the 'Probability of default' axis if no other member is used.
|
||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for all probabilities of default.
|
||
|
|
|
|||
|
Member |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for all probabilities of default.
|
||
Classes of financial instruments [axis]
|
Axis |
IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial instruments [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure
|
This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to
a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard
value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
|
||
Loan commitments [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
|
||
Financial guarantee contracts [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it
incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt
instrument.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Contract assets [member]
|
Member |
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
|
This member stands for contract assets. [Refer: Contract assets]
|
||
Lease receivables [member]
|
Member |
IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for receivables related to leases.
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
|
|
|
|||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Lease receivables [member]
|
Member |
IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for receivables related to leases.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Contract assets [member]
|
Member |
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
|
This member stands for contract assets. [Refer: Contract assets]
|
||
Loan commitments [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
|
||
Financial guarantee contracts [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it
incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt
instrument.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Type of measurement of expected credit losses [axis]
|
Axis |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Type of measurement of expected credit losses [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average
of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard
value for the 'Type of measurement of expected credit losses' axis if no other member is used.
|
||
12-month expected credit losses [member]
|
Member |
IFRS 7.35M a Disclosure, IFRS 7.35H a Disclosure
|
|
||
Lifetime expected credit losses [member]
|
Member |
IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure
|
|
||
|
|
|
|||
12-month expected credit losses [member]
|
Member |
IFRS 7.35M a Disclosure, IFRS 7.35H a Disclosure
|
|
||
Lifetime expected credit losses [member]
|
Member |
IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure
|
|
||
Method of assessment of expected credit losses [axis]
|
Axis |
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Method of assessment of expected credit losses [domain]
|
Domain [default] |
IFRS 7.35I Example, IFRS 7.IG20B Example, IFRS 7.35H Example
|
This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average
of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard
value for the 'Method of assessment of expected credit losses' axis if no other member is used.
|
||
Expected credit losses individually assessed [member]
|
Member |
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
|
|
||
Expected credit losses collectively assessed [member]
|
Member |
IFRS 7.35I Example, IFRS 7.35H Example, IFRS 7.IG20B Example
|
|
||
|
|
|
|||
Expected credit losses individually assessed [member]
|
Member |
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
|
|
||
Expected credit losses collectively assessed [member]
|
Member |
IFRS 7.35I Example, IFRS 7.35H Example, IFRS 7.IG20B Example
|
|
||
Credit impairment of financial instruments [axis]
|
Axis |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Credit impairment of financial instruments [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired
when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have
occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other
member is used.
|
||
Financial instruments not credit-impaired [member]
|
Member |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
|
||
Financial instruments credit-impaired [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
|
||
Financial instruments purchased or originated credit-impaired [member]
|
Member |
IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure
|
This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments
credit-impaired [member]]
|
||
Financial instruments credit-impaired after purchase or origination [member]
|
Member |
IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure
|
This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments
credit-impaired [member]]
|
||
|
|
|
|||
Financial instruments credit-impaired [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
|
||
Financial instruments purchased or originated credit-impaired [member]
|
Member |
IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure
|
This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments
credit-impaired [member]]
|
||
Financial instruments credit-impaired after purchase or origination [member]
|
Member |
IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure
|
This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments
credit-impaired [member]]
|
||
Financial instruments not credit-impaired [member]
|
Member |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Disclosure of credit risk exposure [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets
|
Monetary instant, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example, IFRS 7.35M Disclosure
|
|
||
Exposure to credit risk on loan commitments and financial guarantee contracts
|
Monetary instant, credit |
IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
|
The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments
[member]; Financial guarantee contracts [member]; Credit risk [member]]
|
||
Disclosure of provision matrix [text block]
|
Text block |
IFRS 7.35N Example
|
The disclosure of the provision matrix.
|
||
Disclosure of provision matrix [abstract]
|
|||||
Disclosure of provision matrix [table]
|
Table |
IFRS 7.35N Example
|
Schedule disclosing information related to the provision matrix.
|
||
Classes of financial instruments [axis]
|
Axis |
IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial instruments [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure
|
This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to
a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard
value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
|
||
Loan commitments [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
|
||
Financial guarantee contracts [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it
incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt
instrument.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Contract assets [member]
|
Member |
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
|
This member stands for contract assets. [Refer: Contract assets]
|
||
Lease receivables [member]
|
Member |
IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for receivables related to leases.
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
|
|
|
|||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Lease receivables [member]
|
Member |
IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for receivables related to leases.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Contract assets [member]
|
Member |
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example
|
This member stands for contract assets. [Refer: Contract assets]
|
||
Loan commitments [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
|
||
Financial guarantee contracts [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
|
This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it
incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt
instrument.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Past due status [axis]
|
Axis |
IFRS 7.35N Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Past due status [domain]
|
Domain [default] |
IFRS 7.35N Example
|
This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other
member is used.
|
||
Current [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example
|
This member stands for a current time band.
|
||
Later than one month and not later than two months [member]
|
Member |
IFRS 7.IG20D Example, IAS 1.112 c Common practice, IFRS 7.35N Example
|
This member stands for a time band of later than one month and not later than two months.
|
||
Later than two months and not later than three months [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than two months and not later than three months.
|
||
Later than three months [member]
|
Member |
IFRS 7.IG20D Example, IFRS 7.35N Example
|
This member stands for a time band of later than three months.
|
||
|
|
|
|||
Later than two months and not later than three months [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than two months and not later than three months.
|
||
Later than one month and not later than two months [member]
|
Member |
IFRS 7.IG20D Example, IAS 1.112 c Common practice, IFRS 7.35N Example
|
This member stands for a time band of later than one month and not later than two months.
|
||
Later than three months [member]
|
Member |
IFRS 7.IG20D Example, IFRS 7.35N Example
|
This member stands for a time band of later than three months.
|
||
Current [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example
|
This member stands for a current time band.
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Disclosure of provision matrix [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets
|
Monetary instant, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example, IFRS 7.35M Disclosure
|
|
||
Expected credit loss rate
|
Percent instant |
IFRS 7.35N Example, IFRS 7.IG20D Example
|
The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the
weighted average of credit losses with the respective risks of a default occurring as the weights.
|
||
Disclosure of financial assets that are either past due or impaired [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]
|
||
Disclosure of financial assets that are either past due or impaired [abstract]
|
|||||
Disclosure of financial assets that are either past due or impaired [table]
|
Table |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
Schedule disclosing information related to financial assets that are either past due or impaired.
|
||
Classes of financial assets [axis]
|
Axis |
IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
|
|
|
|||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Impairment of financial assets [axis]
|
Axis |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Impairment of financial assets [domain]
|
Domain [default] |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.
|
||
Financial assets neither past due nor impaired [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty
has failed to make a payment when contractually due. [Refer: Financial assets]
|
||
Financial assets past due but not impaired [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 a Disclosure
|
This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty
has failed to make a payment when contractually due. [Refer: Financial assets]
|
||
Financial assets impaired [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
This member stands for financial assets that have been impaired. [Refer: Financial assets]
|
||
Financial assets individually assessed for credit losses [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 b Disclosure
|
This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]
|
||
Financial assets collectively assessed for credit losses [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]
|
||
|
|
|
|||
Financial assets impaired [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
This member stands for financial assets that have been impaired. [Refer: Financial assets]
|
||
Financial assets individually assessed for credit losses [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 b Disclosure
|
This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]
|
||
Financial assets collectively assessed for credit losses [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]
|
||
Financial assets past due but not impaired [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 a Disclosure
|
This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty
has failed to make a payment when contractually due. [Refer: Financial assets]
|
||
Financial assets neither past due nor impaired [member]
|
Member |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty
has failed to make a payment when contractually due. [Refer: Financial assets]
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Past due status [axis]
|
Axis |
IFRS 7.35N Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Past due status [domain]
|
Domain [default] |
IFRS 7.35N Example
|
This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other
member is used.
|
||
Current [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example
|
This member stands for a current time band.
|
||
Later than one month and not later than two months [member]
|
Member |
IFRS 7.IG20D Example, IAS 1.112 c Common practice, IFRS 7.35N Example
|
This member stands for a time band of later than one month and not later than two months.
|
||
Later than two months and not later than three months [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than two months and not later than three months.
|
||
Later than three months [member]
|
Member |
IFRS 7.IG20D Example, IFRS 7.35N Example
|
This member stands for a time band of later than three months.
|
||
|
|
|
|||
Later than two months and not later than three months [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than two months and not later than three months.
|
||
Later than one month and not later than two months [member]
|
Member |
IFRS 7.IG20D Example, IAS 1.112 c Common practice, IFRS 7.35N Example
|
This member stands for a time band of later than one month and not later than two months.
|
||
Later than three months [member]
|
Member |
IFRS 7.IG20D Example, IFRS 7.35N Example
|
This member stands for a time band of later than three months.
|
||
Current [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example
|
This member stands for a current time band.
|
||
Disclosure of financial assets that are either past due or impaired [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets
|
Monetary instant, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example, IFRS 7.35M Disclosure
|
|
||
Analysis of age of financial assets that are past due but not impaired [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.37 a Disclosure
|
Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]
|
||
Analysis of financial assets that are individually determined to be impaired [text block]
|
Text block |
Expired 2023-01-01 IFRS 7.37 b Disclosure
|
Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered
when determining that they are impaired. [Refer: Financial assets]
|
||
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired
|
Text |
Expired 2023-01-01 IFRS 7.IG29 c Example, Expired 2023-01-01 IFRS 7.37 b Disclosure
|
The description of the nature of collateral available and other credit enhancements obtained for financial assets that are
individually determined to be impaired. [Refer: Financial assets]
|
||
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements
|
Monetary instant, debit |
Expired 2023-01-01 IFRS 7.IG29 c Example, Expired 2023-01-01 IFRS 7.37 b Disclosure
|
The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined
to be impaired. [Refer: Financial assets; Impairment loss]
|
||
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
|
Text |
IFRS 7.38 a Disclosure
|
The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral
it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets
obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]
|
||
Assets obtained by taking possession of collateral or calling on other credit enhancements
|
Monetary instant, debit |
IFRS 7.38 a Disclosure
|
The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit
enhancements (for example, guarantees). [Refer: Guarantees [member]]
|
||
Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other
credit enhancement [text block]
|
Text block |
IFRS 7.38 b Disclosure
|
The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession
of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are
not readily convertible into cash. [Refer: Guarantees [member]]
|
||
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
|
Text block |
IFRS 7.39 a Disclosure
|
The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts)
that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]
|
||
Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
|
|||||
Disclosure of maturity analysis for non-derivative financial liabilities [table]
|
Table |
IFRS 7.39 a Disclosure
|
Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
|
|
|
|||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Non-derivative financial liabilities, undiscounted cash flows
|
Monetary instant, credit |
IFRS 7.39 a Disclosure
|
The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.
|
||
Gross lease liabilities
|
Monetary instant, credit |
IFRS 7.B11D a Example, IFRS 16.58 Disclosure
|
The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer:
Lease liabilities]
|
||
Bank borrowings, undiscounted cash flows
|
Monetary instant, credit |
IFRS 7.IG31A Example, IFRS 7.B11D Example
|
The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]
|
||
Trade and other payables, undiscounted cash flows
|
Monetary instant, credit |
IFRS 7.IG31A Example, IFRS 7.B11D Example
|
The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]
|
||
Bonds issued, undiscounted cash flows
|
Monetary instant, credit |
IFRS 7.B11D Example, IFRS 7.IG31A Example
|
The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]
|
||
Disclosure of maturity analysis for derivative financial liabilities [text block]
|
Text block |
IFRS 7.39 b Disclosure
|
The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities
for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing
of the cash flows. [Refer: Derivative financial liabilities]
|
||
Disclosure of maturity analysis for derivative financial liabilities [abstract]
|
|||||
Disclosure of maturity analysis for derivative financial liabilities [table]
|
Table |
IFRS 7.39 b Disclosure
|
Schedule disclosing information related to the maturity analysis for derivative financial liabilities.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
|
|
|
|||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
Disclosure of maturity analysis for derivative financial liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Derivative financial liabilities, undiscounted cash flows
|
Monetary instant, credit |
IFRS 7.39 b Disclosure
|
The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial
liabilities]
|
||
Prices specified in forward agreements to purchase financial assets for cash
|
Monetary instant, credit |
IFRS 7.B11D b Example
|
Prices specified in forward agreements to purchase financial assets for cash.
|
||
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged
|
Monetary instant, credit |
IFRS 7.B11D c Example
|
The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate
swaps for which net cash flows are exchanged. [Refer: Swap contract [member]]
|
||
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged
|
Monetary instant, credit |
IFRS 7.B11D d Example
|
The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial
instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]
|
||
Gross loan commitments
|
Monetary instant, credit |
IFRS 7.B11D e Example
|
The amount of contractual undiscounted cash flows for gross commitments to receive a loan.
|
||
Disclosure of how entity manages liquidity risk [text block]
|
Text block |
IFRS 7.39 c Disclosure
|
The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]
|
||
Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]
|
Text block |
IFRS 7.B11E Disclosure
|
The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity
risk [member]]
|
||
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
|
|||||
Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]
|
Table |
IFRS 7.B11E Disclosure
|
Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
|
|
|
|||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets held for managing liquidity risk
|
Monetary instant, debit |
IFRS 7.B11E Disclosure
|
The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or
expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial
assets; Financial liabilities]
|
||
Disclosure of financial instruments by type of interest rate [text block]
|
Text block |
IFRS 7.39 Common practice
|
|
||
Disclosure of financial instruments by type of interest rate [abstract]
|
|||||
Disclosure of financial instruments by type of interest rate [table]
|
Table |
IFRS 7.39 Common practice
|
Schedule disclosing information related to financial instruments, by type of interest rate.
|
||
Types of interest rates [axis]
|
Axis |
IFRS 7.39 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of interest rates [domain]
|
Domain [default] |
IFRS 7.39 Common practice
|
This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates'
axis if no other member is used. [Refer: Interest rate risk [member]]
|
||
Floating interest rate [member]
|
Member |
IFRS 7.39 Common practice
|
This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
|
||
Fixed interest rate [member]
|
Member |
IFRS 7.39 Common practice
|
This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
|
||
|
|
|
|||
Fixed interest rate [member]
|
Member |
IFRS 7.39 Common practice
|
This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
|
||
Floating interest rate [member]
|
Member |
IFRS 7.39 Common practice
|
This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
|
||
Disclosure of financial instruments by type of interest rate [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets
|
Monetary instant, debit |
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example, IFRS 7.35M Disclosure
|
|
||
Financial liabilities
|
Monetary instant, credit |
IFRS 7.25 Disclosure
|
|
||
Disclosure of detailed information about borrowings [text block]
|
Text block |
IFRS 7.7 Common practice
|
The disclosure of detailed information about borrowings. [Refer: Borrowings]
|
||
Disclosure of detailed information about borrowings [abstract]
|
|||||
Disclosure of detailed information about borrowings [table]
|
Table |
IFRS 7.7 Common practice
|
Schedule disclosing information related to details of borrowings.
|
||
Borrowings by name [axis]
|
Axis |
IFRS 7.7 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Borrowings by name [domain]
|
Domain [default] |
IFRS 7.7 Common practice
|
This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings
by name' axis if no other member is used. [Refer: Borrowings]
|
||
|
|
|
|||
Types of interest rates [axis]
|
Axis |
IFRS 7.39 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of interest rates [domain]
|
Domain [default] |
IFRS 7.39 Common practice
|
This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates'
axis if no other member is used. [Refer: Interest rate risk [member]]
|
||
Floating interest rate [member]
|
Member |
IFRS 7.39 Common practice
|
This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
|
||
Fixed interest rate [member]
|
Member |
IFRS 7.39 Common practice
|
This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
|
||
|
|
|
|||
Fixed interest rate [member]
|
Member |
IFRS 7.39 Common practice
|
This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
|
||
Floating interest rate [member]
|
Member |
IFRS 7.39 Common practice
|
This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
|
|
|
|||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Disclosure of detailed information about borrowings [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Borrowings
|
Monetary instant, credit |
IAS 1.55 Common practice
|
The amount of outstanding funds that the entity is obligated to repay.
|
||
Notional amount
|
Monetary instant |
IAS 1.112 c Common practice
|
The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.
|
||
Borrowings, interest rate
|
Percent instant |
IFRS 7.7 Common practice
|
The interest rate on borrowings. [Refer: Borrowings]
|
||
Borrowings, interest rate basis
|
Text |
IFRS 7.7 Common practice
|
The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
|
||
Borrowings, adjustment to interest rate basis
|
Percent instant |
IFRS 7.7 Common practice
|
The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
|
||
Borrowings, maturity
|
Text |
IFRS 7.7 Common practice
|
The maturity of borrowings. [Refer: Borrowings]
|
||
Borrowings, original currency
|
Text |
IFRS 7.7 Common practice
|
The currency in which the borrowings are denominated. [Refer: Borrowings]
|
||
Description of methods and assumptions used in preparing sensitivity analysis
|
Text |
IFRS 7.40 b Disclosure
|
The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the
entity is exposed. [Refer: Market risk [member]]
|
||
Description of changes in methods and assumptions used in preparing sensitivity analysis
|
Text |
IFRS 7.40 c Disclosure
|
The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market
risk to which the entity is exposed. [Refer: Market risk [member]]
|
||
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis
|
Text |
IFRS 7.40 c Disclosure
|
The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of
market risk to which the entity is exposed. [Refer: Market risk [member]]
|
||
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between
risk variables
|
Text |
IFRS 7.41 a Disclosure
|
The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that
reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial
risks.
|
||
Description of objective of method used and limitations that may result in information not fully reflecting fair value of
assets and liabilities involved
|
Text |
IFRS 7.41 b Disclosure
|
The description of the objective of the method used, and of limitations that may result in, information not fully reflecting
the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk
variables.
|
||
Value at risk
|
Monetary instant |
IFRS 7.41 Common practice
|
The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval
and measurement horizon.
|
||
Description of fact and reason why sensitivity analyses are unrepresentative
|
Text |
IFRS 7.42 Disclosure
|
|
||
Disclosure of transfers of financial assets [text block]
|
Text block |
IFRS 7 - Transfers of financial assets Disclosure
|
The disclosure of transfers of financial assets. [Refer: Financial assets]
|
||
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
|
Text block |
IFRS 7.42D Disclosure
|
|
||
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
|
|||||
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
|
Table |
IFRS 7.42D Disclosure
|
Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.
|
||
Transferred financial assets that are not derecognised in their entirety [axis]
|
Axis |
IFRS 7.42D Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Transferred financial assets that are not derecognised in their entirety [domain]
|
Domain [default] |
IFRS 7.42D Disclosure
|
This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard
value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used.
[Refer: Financial assets]
|
||
|
|
|
|||
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature of transferred financial assets that are not derecognised in their entirety
|
Text |
IFRS 7.42D a Disclosure
|
|
||
Description of nature of risks and rewards of ownership to which entity is exposed
|
Text |
IFRS 7.42D b Disclosure
|
The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised
in their entirety to which the entity is exposed. [Refer: Financial assets]
|
||
Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and
associated liabilities
|
Text |
IFRS 7.42D c Disclosure
|
|
||
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
[abstract]
|
|||||
Fair value of transferred financial assets that are not derecognised in their entirety
|
Monetary instant, debit |
IFRS 7.42D d Disclosure
|
The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
|
||
Fair value of associated financial liabilities
|
(Monetary) instant, credit |
IFRS 7.42D d Disclosure
|
The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety.
[Refer: Financial assets]
|
||
Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
|
Monetary instant, debit |
IFRS 7.42D d Disclosure
|
The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and
their associated liabilities. [Refer: Financial assets]
|
||
Assets that entity continues to recognise
|
Monetary instant, debit |
IFRS 7.42D e Disclosure
|
The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
|
||
Associated liabilities that entity continues to recognise
|
Monetary instant, credit |
IFRS 7.42D e Disclosure
|
The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer:
Financial assets]
|
||
Original assets before transfer
|
Monetary instant, debit |
IFRS 7.42D f Disclosure
|
The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent
of its continuing involvement.
|
||
Assets that entity continues to recognise to extent of continuing involvement
|
Monetary instant, debit |
IFRS 7.42D f Disclosure
|
The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement.
[Refer: Financial assets]
|
||
Associated liabilities that entity continues to recognise to extent of continuing involvement
|
Monetary instant, credit |
IFRS 7.42D f Disclosure
|
The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent
of its continuing involvement. [Refer: Financial assets]
|
||
Disclosure of continuing involvement in derecognised financial assets [text block]
|
Text block |
IFRS 7.42G Disclosure, IFRS 7.42E Disclosure
|
The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]
|
||
Disclosure of continuing involvement in derecognised financial assets [abstract]
|
|||||
Disclosure of continuing involvement in derecognised financial assets [table]
|
Table |
IFRS 7.42E Disclosure, IFRS 7.42G Disclosure
|
Schedule disclosing information related to continuing involvement in derecognised financial assets.
|
||
Continuing involvement in derecognised financial assets by type of instrument [axis]
|
Axis |
IFRS 7.B33 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Continuing involvement in derecognised financial assets by type of instrument [domain]
|
Domain [default] |
IFRS 7.B33 Example
|
This member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement
in derecognised financial assets by type of instrument' axis if no other member is used.
|
||
Written put options [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified
strike price if the other party exercises the option. [Refer: Derivatives [member]]
|
||
Purchased call options [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to
purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]
|
||
Guarantees [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or
responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.
|
||
|
|
|
|||
Purchased call options [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to
purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]
|
||
Guarantees [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or
responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.
|
||
Written put options [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified
strike price if the other party exercises the option. [Refer: Derivatives [member]]
|
||
Continuing involvement in derecognised financial assets by type of transfer [axis]
|
Axis |
IFRS 7.B33 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Continuing involvement in derecognised financial assets by type of transfer [domain]
|
Domain [default] |
IFRS 7.B33 Example
|
This member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing
involvement in derecognised financial assets by type of transfer' axis if no other member is used.
|
||
Securities lending [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided
by the borrower.
|
||
Factoring of receivables [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for transactions in which an entity transfers its receivables to another party (the factor).
|
||
Securitisations [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt
instruments backed by the pool of assets.
|
||
|
|
|
|||
Securities lending [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided
by the borrower.
|
||
Securitisations [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt
instruments backed by the pool of assets.
|
||
Factoring of receivables [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for transactions in which an entity transfers its receivables to another party (the factor).
|
||
Disclosure of continuing involvement in derecognised financial assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Recognised assets representing continuing involvement in derecognised financial assets
|
Monetary instant, debit |
IFRS 7.42E a Disclosure
|
The amount of assets recognised in the statement of financial position representing the entity's continuing involvement in
derecognised financial assets.
|
||
Recognised liabilities representing continuing involvement in derecognised financial assets
|
Monetary instant, credit |
IFRS 7.42E a Disclosure
|
The amount of liabilities recognised in the statement of financial position representing the entity's continuing involvement
in derecognised financial assets.
|
||
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial
assets
|
Text |
IFRS 7.42E a Disclosure
|
The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities
that represent the entity's continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets]
|
||
Fair value of assets representing continuing involvement in derecognised financial assets
|
Monetary instant, debit |
IFRS 7.42E b Disclosure
|
The fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial
assets]
|
||
Fair value of liabilities representing continuing involvement in derecognised financial assets
|
Monetary instant, credit |
IFRS 7.42E b Disclosure
|
The fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial
assets]
|
||
Maximum exposure to loss from continuing involvement
|
Monetary instant |
IFRS 7.42E c Disclosure
|
The amount that best represents the entity's maximum exposure to loss from its continuing involvement in derecognised financial
assets.
|
||
Information about how maximum exposure to loss from continuing involvement is determined
|
Text |
IFRS 7.42E c Disclosure
|
Information about how the amount of the entity's maximum exposure to loss from its continuing involvement in derecognised
financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets]
|
||
Undiscounted cash outflow required to repurchase derecognised financial assets
|
Monetary instant, credit |
IFRS 7.42E d Disclosure
|
The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the
strike price in an option agreement). [Refer: Financial assets]
|
||
Other amounts payable to transferee in respect of transferred assets
|
Monetary instant, credit |
IFRS 7.42E d Disclosure
|
The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows
that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement).
[Refer: Financial assets]
|
||
Qualitative information about continuing involvement in derecognised financial assets
|
Text |
IFRS 7.42E f Disclosure
|
Qualitative information about the entity's continuing involvement in derecognised financial assets that explains and supports
required quantitative disclosures. [Refer: Financial assets]
|
||
Gain (loss) of derecognised financial assets at date of transfer
|
Monetary duration, credit |
IFRS 7.42G a Disclosure
|
The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial
assets]
|
||
Income from continuing involvement in derecognised financial assets
|
Monetary duration, credit |
IFRS 7.42G b Disclosure
|
The amount of income recognised from the entity's continuing involvement in derecognised financial assets (for example, fair
value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]
|
||
Income from continuing involvement in derecognised financial assets cumulatively recognised
|
Monetary instant, credit |
IFRS 7.42G b Disclosure
|
The cumulative amount of income recognised from the entity's continuing involvement in derecognised financial assets (for
example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial
assets; Derivatives [member]]
|
||
Expense from continuing involvement in derecognised financial assets
|
Monetary duration, debit |
IFRS 7.42G b Disclosure
|
The amount of expense recognised from the entity's continuing involvement in derecognised financial assets (for example, fair
value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]
|
||
Expense from continuing involvement in derecognised financial assets cumulatively recognised
|
Monetary instant, debit |
IFRS 7.42G b Disclosure
|
The amount of cumulative expense recognised from the entity's continuing involvement in derecognised financial assets (for
example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial
assets; Derivatives [member]]
|
||
Explanation when greatest transfer activity took place
|
Text |
IFRS 7.42G c (i) Disclosure
|
The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five
days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that
qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer
activity takes place in the closing days of a reporting period).
|
||
Gain (loss) from transfer activity during period representing greatest transfer activity
|
Monetary duration, credit |
IFRS 7.42G c (ii) Disclosure
|
The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the
greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition)
is not evenly distributed throughout the reporting period. [Refer: Financial assets]
|
||
Proceeds from transfer activity during period representing greatest transfer activity
|
Monetary duration, debit |
IFRS 7.42G c (iii) Disclosure
|
The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which
the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for
derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]
|
||
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable
to transferee in respect of transferred assets [text block]
|
Text block |
IFRS 7.42E e Disclosure
|
The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised
financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual
maturities of the entity's continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial
assets; Other amounts payable to transferee in respect of transferred assets]
|
||
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable
to transferee in respect of transferred assets [abstract]
|
|||||
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable
to transferee in respect of transferred assets [table]
|
Table |
IFRS 7.42E e Disclosure
|
Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised
financial assets or amounts payable to the transferee in respect of the transferred assets.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
|
|
|
|||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Not later than three months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of not later than three months.
|
||
Not later than one month [member]
|
Member |
IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example
|
This member stands for a time band of not later than one month.
|
||
Later than one month and not later than three months [member]
|
Member |
IFRS 7.B11 b Example, IFRS 7.IG31A Example, IFRS 7.B35 b Example
|
This member stands for a time band of later than one month and not later than three months.
|
||
Later than three months and not later than one year [member]
|
Member |
IFRS 7.B11 c Example
|
This member stands for a time band of later than three months and not later than one year.
|
||
Later than six months and not later than one year [member]
|
Member |
IFRS 7.B35 d Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than six months and not later than one year.
|
||
Later than three months and not later than six months [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.B35 c Example
|
This member stands for a time band of later than three months and not later than six months.
|
||
Later than one year [member]
|
Member |
IAS 1.61 b Disclosure
|
This member stands for a time band of later than one year.
|
||
Later than one year and not later than five years [member]
|
Member |
IFRS 7.B11 d Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than five years.
|
||
Later than one year and not later than three years [member]
|
Member |
IFRS 7.B35 e Example, IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than one year and not later than three years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B35 f Example, IFRS 7.B11 Example
|
This member stands for a time band of later than three years and not later than five years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than five years and not later than seven years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than five years and not later than seven years.
|
||
Later than seven years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than seven years and not later than ten years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than fifteen years and not later than twenty years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than fifteen years and not later than twenty years.
|
||
Later than ten years and not later than fifteen years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than ten years and not later than fifteen years.
|
||
Later than twenty years and not later than twenty-five years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example
|
This member stands for a time band of later than twenty years and not later than twenty-five years.
|
||
Continuing involvement in derecognised financial assets by type of instrument [axis]
|
Axis |
IFRS 7.B33 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Continuing involvement in derecognised financial assets by type of instrument [domain]
|
Domain [default] |
IFRS 7.B33 Example
|
This member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement
in derecognised financial assets by type of instrument' axis if no other member is used.
|
||
Written put options [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified
strike price if the other party exercises the option. [Refer: Derivatives [member]]
|
||
Purchased call options [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to
purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]
|
||
Guarantees [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or
responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.
|
||
|
|
|
|||
Purchased call options [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to
purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]
|
||
Guarantees [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for formal promises, often in writing, in which one party assumes responsibility for another's debts or
responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.
|
||
Written put options [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified
strike price if the other party exercises the option. [Refer: Derivatives [member]]
|
||
Continuing involvement in derecognised financial assets by type of transfer [axis]
|
Axis |
IFRS 7.B33 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Continuing involvement in derecognised financial assets by type of transfer [domain]
|
Domain [default] |
IFRS 7.B33 Example
|
This member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing
involvement in derecognised financial assets by type of transfer' axis if no other member is used.
|
||
Securities lending [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided
by the borrower.
|
||
Factoring of receivables [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for transactions in which an entity transfers its receivables to another party (the factor).
|
||
Securitisations [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt
instruments backed by the pool of assets.
|
||
|
|
|
|||
Securities lending [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.B33 Example
|
This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided
by the borrower.
|
||
Securitisations [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt
instruments backed by the pool of assets.
|
||
Factoring of receivables [member]
|
Member |
IFRS 7.B33 Example
|
This member stands for transactions in which an entity transfers its receivables to another party (the factor).
|
||
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable
to transferee in respect of transferred assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Undiscounted cash outflow required to repurchase derecognised financial assets
|
Monetary instant, credit |
IFRS 7.42E d Disclosure
|
The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the
strike price in an option agreement). [Refer: Financial assets]
|
||
Other amounts payable to transferee in respect of transferred assets
|
Monetary instant, credit |
IFRS 7.42E d Disclosure
|
The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows
that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement).
[Refer: Financial assets]
|
||
Disclosure of financial assets at date of initial application of IFRS 9 [text block]
|
Text block |
IFRS 7.42I Disclosure
|
The disclosure of financial assets at the date of initial application of IFRS 9.
|
||
Disclosure of financial assets at date of initial application of IFRS 9 [abstract]
|
|||||
Disclosure of financial assets at date of initial application of IFRS 9 [table]
|
Table |
IFRS 7.42I Disclosure
|
Schedule disclosing information related to financial assets at the date of initial application of IFRS 9.
|
||
Classes of financial assets [axis]
|
Axis |
IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
|
|
|
|||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets, measurement category immediately before initial application of IFRS 9
|
Text |
IFRS 7.42I a Disclosure
|
The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS
39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than
one date of initial application for different requirements). [Refer: Financial assets]
|
||
Financial assets, carrying amount immediately before initial application of IFRS 9
|
Monetary instant, debit |
IFRS 7.42I a Disclosure
|
The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39
or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than
one date of initial application for different requirements). [Refer: Financial assets]
|
||
Financial assets, measurement category immediately after initial application of IFRS 9
|
Text |
IFRS 7.42I b Disclosure
|
The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
|
||
Financial assets, carrying amount immediately after initial application of IFRS 9
|
Monetary instant, debit |
IFRS 7.42I b Disclosure
|
The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
|
||
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application
of IFRS 9
|
Monetary instant, debit |
IFRS 7.42I c Disclosure
|
The amount of financial assets in the statement of financial position that were previously designated as measured at fair
value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets
at fair value through profit or loss]
|
||
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial
application of IFRS 9
|
Monetary instant, debit |
IFRS 7.42I c Disclosure
|
The amount of financial assets in the statement of financial position that were previously designated as measured at fair
value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when
the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
|
||
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application
of IFRS 9
|
Monetary instant, debit |
IFRS 7.42I c Disclosure
|
The amount of financial assets in the statement of financial position that were previously designated as measured at fair
value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the
entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]
|
||
Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]
|
Text block |
IFRS 7.42I Disclosure
|
The disclosure of financial liabilities at the date of initial application of IFRS 9.
|
||
Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]
|
|||||
Disclosure of financial liabilities at date of initial application of IFRS 9 [table]
|
Table |
IFRS 7.42I Disclosure
|
Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.
|
||
Classes of financial liabilities [axis]
|
Axis |
IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial liabilities [domain]
|
Domain [default] |
IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure
|
This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of
financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
|
||
Financial liabilities at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised
cost]
|
||
Financial liabilities at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value
[member]]
|
||
Financial liabilities outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
|
||
|
|
|
|||
Financial liabilities outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
|
||
Financial liabilities at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised
cost]
|
||
Financial liabilities at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value
[member]]
|
||
Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial liabilities, measurement category immediately before initial application of IFRS 9
|
Text |
IFRS 7.42I a Disclosure
|
The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with
IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more
than one date of initial application for different requirements). [Refer: Financial liabilities]
|
||
Financial liabilities, carrying amount immediately before initial application of IFRS 9
|
Monetary instant, credit |
IFRS 7.42I a Disclosure
|
The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS
39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than
one date of initial application for different requirements). [Refer: Financial liabilities]
|
||
Financial liabilities, measurement category immediately after initial application of IFRS 9
|
Text |
IFRS 7.42I b Disclosure
|
The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
|
||
Financial liabilities, carrying amount immediately after initial application of IFRS 9
|
Monetary instant, credit |
IFRS 7.42I b Disclosure
|
The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
|
||
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application
of IFRS 9
|
Monetary instant, credit |
IFRS 7.42I c Disclosure
|
The amount of financial liabilities in the statement of financial position that were previously designated as measured at
fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial
liabilities at fair value through profit or loss]
|
||
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS
9, initial application of IFRS 9
|
Monetary instant, credit |
IFRS 7.42I c Disclosure
|
The amount of financial liabilities in the statement of financial position that were previously designated as measured at
fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS
9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
|
||
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application
of IFRS 9
|
Monetary instant, credit |
IFRS 7.42I c Disclosure
|
The amount of financial liabilities in the statement of financial position that were previously designated as measured at
fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when
the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]
|
||
Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed
as result of applying IFRS 9
|
Text |
IFRS 7.42J a Disclosure
|
Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed
as a result of applying IFRS 9.
|
||
Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair
value through profit or loss at date of initial application of IFRS 9
|
Text |
IFRS 7.42J b Disclosure
|
The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured
at fair value through profit or loss at the date of initial application of IFRS 9.
|
||
Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9
|
Monetary instant, debit |
IFRS 7.42L a Disclosure
|
The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not
resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]
|
||
Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9
|
Monetary instant, debit |
IFRS 7.42L b Disclosure
|
The increase (decrease) in financial assets arising from a change in measurement attribute on the entity's transition to IFRS
9. [Refer: Financial assets]
|
||
Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9
|
Monetary instant, credit |
IFRS 7.42L a Disclosure
|
The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie
not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]
|
||
Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9
|
Monetary instant, credit |
IFRS 7.42L b Disclosure
|
The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity's transition
to IFRS 9. [Refer: Financial liabilities]
|
||
Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9
|
Monetary instant, debit |
IFRS 7.42M a Disclosure
|
The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of
the transition to IFRS 9. [Refer: Financial assets]
|
||
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets
had not been reclassified as measured at amortised cost, initial application of IFRS 9
|
Monetary duration, credit |
IFRS 7.42M b Disclosure
|
The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets
had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial
assets]
|
||
Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive
income, initial application of IFRS 9
|
Monetary instant, debit |
IFRS 7.42M a Disclosure
|
The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair
value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]
|
||
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out
of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9
|
Monetary duration, credit |
IFRS 7.42M b Disclosure
|
The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified
out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the
transition to IFRS 9. [Refer: Financial assets]
|
||
Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss
category, initial application of IFRS 9
|
Percent instant |
IFRS 7.42N a Disclosure
|
The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through
profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]
|
||
Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category,
initial application of IFRS 9
|
Monetary duration, credit |
IFRS 7.42N b Disclosure
|
The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through
profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]
|
||
Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9
|
Monetary instant, credit |
IFRS 7.42M a Disclosure
|
The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result
of the transition to IFRS 9. [Refer: Financial liabilities]
|
||
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities
had not been reclassified as measured at amortised cost, initial application of IFRS 9
|
Monetary duration, credit |
IFRS 7.42M b Disclosure
|
The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities
had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial
liabilities]
|
||
Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or
loss category, initial application of IFRS 9
|
Percent instant |
IFRS 7.42N a Disclosure
|
The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value
through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]
|
||
Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category,
initial application of IFRS 9
|
Monetary duration, credit |
IFRS 7.42N b Disclosure
|
The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value
through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]
|
||
Explanation of initial application of impairment requirements for financial instruments [text block]
|
Text block |
IFRS 7.42P Disclosure
|
The explanation of the initial application of the impairment requirements for financial instruments.
|
||
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial
recognition without taking into account requirements related to modification of time value of money element
|
Monetary instant, debit |
IFRS 7.42R Disclosure
|
The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances
that existed at the initial recognition without taking into account the requirements related to the modification of the time
value of money element. [Refer: Financial assets]
|
||
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial
recognition without taking into account exception for prepayment features
|
Monetary instant, debit |
IFRS 7.42S Disclosure
|
The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances
that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial
assets]
|
||
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]
|
Text block |
IFRS 9.7.2.34 Disclosure
|
The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative
compensation.
|
||
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
|
|||||
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]
|
Table |
IFRS 9.7.2.34 Disclosure
|
Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment
features with negative compensation.
|
||
Classes of financial assets [axis]
|
Axis |
IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
|
|
|
|||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category
immediately before applying amendments
|
Text |
IFRS 9.7.2.34 a Disclosure
|
The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation,
immediately before applying the amendments.
|
||
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately
before applying amendments
|
Monetary instant, debit |
IFRS 9.7.2.34 a Disclosure
|
The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation,
immediately before applying the amendments.
|
||
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category
after applying amendments
|
Text |
IFRS 9.7.2.34 b Disclosure
|
The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation,
after applying the amendments.
|
||
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after
applying amendments
|
Monetary instant, debit |
IFRS 9.7.2.34 b Disclosure
|
The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation,
after applying the amendments.
|
||
Financial assets that were designated as measured at fair value through profit or loss before application of amendments to
IFRS 9 for prepayment features with negative compensation that are no longer so designated
|
Monetary instant, debit |
IFRS 9.7.2.34 c Disclosure
|
The amount of financial assets in the statement of financial position that were previously designated as measured at fair
value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment
features with negative compensation. [Refer: Financial assets at fair value through profit or loss]
|
||
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss
when applying amendments to IFRS 9 for prepayment features with negative compensation
|
Text |
IFRS 9.7.2.34 d Disclosure
|
The description of the reasons for any designation or de-designation of financial assets as measured at fair value through
profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer:
Financial assets at fair value through profit or loss]
|
||
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text
block]
|
Text block |
IFRS 9.7.2.34 Disclosure
|
The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with
negative compensation.
|
||
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
|
|||||
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]
|
Table |
IFRS 9.7.2.34 Disclosure
|
Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for
prepayment features with negative compensation.
|
||
Classes of financial liabilities [axis]
|
Axis |
IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial liabilities [domain]
|
Domain [default] |
IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure
|
This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of
financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
|
||
Financial liabilities at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised
cost]
|
||
Financial liabilities at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value
[member]]
|
||
Financial liabilities outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
|
||
|
|
|
|||
Financial liabilities outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
|
||
Financial liabilities at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised
cost]
|
||
Financial liabilities at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value
[member]]
|
||
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line
items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category
immediately before applying amendments
|
Text |
IFRS 9.7.2.34 a Disclosure
|
The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative
compensation, immediately before applying the amendments.
|
||
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount
immediately before applying amendments
|
Monetary instant, credit |
IFRS 9.7.2.34 a Disclosure
|
The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation,
immediately before applying the amendments.
|
||
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category
after applying amendments
|
Text |
IFRS 9.7.2.34 b Disclosure
|
The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative
compensation, after applying the amendments.
|
||
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount
after applying amendments
|
Monetary instant, credit |
IFRS 9.7.2.34 b Disclosure
|
The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation,
after applying the amendments.
|
||
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments
to IFRS 9 for prepayment features with negative compensation that are no longer so designated
|
Monetary instant, credit |
IFRS 9.7.2.34 c Disclosure
|
The amount of financial liabilities in the statement of financial position that were previously designated as measured at
fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment
features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]
|
||
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit
or loss when applying amendments to IFRS 9 for prepayment features with negative compensation
|
Text |
IFRS 9.7.2.34 d Disclosure
|
The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through
profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer:
Financial liabilities at fair value through profit or loss]
|
||
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]
|
Text block |
IFRS 9.7.2.42 Disclosure
|
The disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17.
|
||
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]
|
|||||
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]
|
Table |
IFRS 9.7.2.42 Disclosure
|
Schedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17.
|
||
Classes of financial assets [axis]
|
Axis |
IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
|
|
|
|||
Financial assets at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
|
||
Mortgages [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 7.IG20B Example
|
This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset
acts as collateral to secure the loan.
|
||
Loans to corporate entities [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example
|
This member stands for loans made to corporate entities.
|
||
Loans to government [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for loans made to government.
|
||
Trade receivables [member]
|
Member |
IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure
|
This member stands for trade receivables. [Refer: Trade receivables]
|
||
Loans to consumers [member]
|
Member |
IFRS 7.IG20C Example, IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for loans that are made to individuals for personal use.
|
||
Financial assets outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
|
||
Financial assets at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
|
||
Trading securities [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
|
||
Equity investments [member]
|
Member |
IFRS 7.IG40B Example, IFRS 7.6 Example
|
This member stands for investments in equity instruments.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Forward contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future
date for a settlement price determined in advance.
|
||
Futures contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified
future date for a settlement price determined in advance.
|
||
Option contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase
or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]
|
||
Swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties
of the contract over a specified period. [Refer: Derivatives [member]]
|
||
Interest rate swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
|
||
Currency swap contract [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a currency swap contract. [Refer: Swap contract [member]]
|
||
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments
|
Text |
IFRS 9.7.2.42 a Disclosure
|
The classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the
amendments.
|
||
Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments
|
Text |
IFRS 9.7.2.42 a Disclosure
|
The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying
the amendments.
|
||
Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments
|
Monetary instant, debit |
IFRS 9.7.2.42 a Disclosure
|
The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying
the amendments.
|
||
Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments
|
Text |
IFRS 9.7.2.42 b Disclosure
|
The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
|
||
Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments
|
Monetary instant, debit |
IFRS 9.7.2.42 b Disclosure
|
The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.
|
||
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]
|
Text block |
IFRS 9.7.2.42 Disclosure
|
The disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17.
|
||
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]
|
|||||
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]
|
Table |
IFRS 9.7.2.42 Disclosure
|
Schedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17.
|
||
Classes of financial liabilities [axis]
|
Axis |
IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial liabilities [domain]
|
Domain [default] |
IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure
|
This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of
financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
|
||
Financial liabilities at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised
cost]
|
||
Financial liabilities at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value
[member]]
|
||
Financial liabilities outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
|
||
|
|
|
|||
Financial liabilities outside scope of IFRS 7, class [member]
|
Member |
IFRS 7.B2 b Disclosure
|
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
|
||
Financial liabilities at amortised cost, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised
cost]
|
||
Financial liabilities at fair value, class [member]
|
Member |
IFRS 7.B2 a Disclosure
|
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value
[member]]
|
||
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments
|
Text |
IFRS 9.7.2.42 a Disclosure
|
The classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying
the amendments.
|
||
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments
|
Text |
IFRS 9.7.2.42 a Disclosure
|
The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before
applying the amendments.
|
||
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments
|
Monetary instant, credit |
IFRS 9.7.2.42 a Disclosure
|
The carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying
the amendments.
|
||
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments
|
Text |
IFRS 9.7.2.42 b Disclosure
|
The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the
amendments.
|
||
Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments
|
Monetary instant, credit |
IFRS 9.7.2.42 b Disclosure
|
The carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments.
|
||
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments
to IFRS 9 made by IFRS 17 but are no longer so designated
|
Monetary instant, credit |
IFRS 9.7.2.42 c Disclosure
|
The carrying amount of any financial liabilities in the statement of financial position that were previously designated as
measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS
9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss]
|
||
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit
or loss when applying amendments to IFRS 9 made by IFRS 17
|
Text |
IFRS 9.7.2.42 d Disclosure
|
The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through
profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value
through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before
application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]
|
||
[823000] Notes - Fair value measurement
|
|||||
Disclosure of fair value measurement [text block]
|
Text block |
IFRS 13 - Disclosure Disclosure
|
The entire disclosure for fair value measurement.
|
||
Disclosure of fair value measurement of assets [text block]
|
Text block |
IFRS 13.93 Disclosure
|
The disclosure of the fair value measurement of assets.
|
||
Disclosure of fair value measurement of assets [abstract]
|
|||||
Disclosure of fair value measurement of assets [table]
|
Table |
IFRS 13.93 Disclosure
|
Schedule disclosing information related to the fair value measurement of assets.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of assets [axis]
|
Axis |
IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure, IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of assets [domain]
|
Domain [default] |
IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure
|
This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource
is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of
assets' axis if no other member is used.
|
||
Trading equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing
it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed
together and for which there is evidence of a recent actual pattern of short-term profit-taking.
|
||
Other equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
|
||
Debt securities [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example
|
This member stands for instruments held by the entity that represent indebtedness.
|
||
Hedge fund investments [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for investments in hedge funds.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Investment property [member]
|
Member |
IFRS 13.94 Example,
|
|
||
Non-current assets held for sale [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example, IFRS 5.38 Common practice
|
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to
terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
|
||
|
|
|
|||
Non-current assets held for sale [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example, IFRS 5.38 Common practice
|
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to
terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Hedge fund investments [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for investments in hedge funds.
|
||
Debt securities [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example
|
This member stands for instruments held by the entity that represent indebtedness.
|
||
Investment property [member]
|
Member |
IFRS 13.94 Example,
|
|
||
Other equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
|
||
Trading equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing
it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed
together and for which there is evidence of a recent actual pattern of short-term profit-taking.
|
||
Levels of fair value hierarchy [axis]
|
Axis |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Levels of fair value hierarchy [domain]
|
Domain [default] |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair
value hierarchy' axis if no other member is used.
|
||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than
quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
|
||
Level 3 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs
for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed
using the best information available about the assumptions that the market participants would use when pricing the asset or
liability.
|
||
|
|
|
|||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than
quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
|
||
Level 3 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs
for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed
using the best information available about the assumptions that the market participants would use when pricing the asset or
liability.
|
||
Disclosure of fair value measurement of assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Assets
|
Monetary instant, debit |
IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
|
The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right
that has the potential to produce economic benefits.
|
||
Description of reasons for fair value measurement, assets
|
Text |
IFRS 13.93 a Disclosure
|
The description of the reasons for the fair value measurement of assets.
|
||
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period
|
Monetary duration |
IFRS 13.93 c Disclosure
|
The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting
period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
|
||
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
|
Text |
IFRS 13.93 c Disclosure
|
The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at
the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
|
||
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period
|
Monetary duration |
IFRS 13.93 c Disclosure
|
The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting
period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
|
||
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
|
Text |
IFRS 13.93 c Disclosure
|
The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at
the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
|
||
Description of policy for determining when transfers between levels are deemed to have occurred, assets
|
Text |
IFRS 13.93 e (iv) Disclosure, IFRS 13.93 c Disclosure, IFRS 13.95 Disclosure
|
The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed
to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as
for transfers out of the levels.
|
||
Description of valuation techniques used in fair value measurement, assets
|
Text |
IFRS 13.93 d Disclosure
|
|
||
Valuation techniques used in fair value measurement, assets
|
List |
IFRS 13.93 d Disclosure
|
Indicates which valuation techniques are used for the fair value measurement of assets.
|
||
Description of inputs used in fair value measurement, assets
|
Text |
IFRS 13.93 d Disclosure
|
The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants
would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique
used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
|
||
Description of change in valuation technique used in fair value measurement, assets
|
Text |
IFRS 13.93 d Disclosure
|
The description of a change in valuation technique (for example, changing from a market approach to an income approach or
the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member];
Market approach [member]]
|
||
Description of reasons for change in valuation technique used in fair value measurement, assets
|
Text |
IFRS 13.93 d Disclosure
|
The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income
approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach
[member]; Market approach [member]]
|
||
Reconciliation of changes in fair value measurement, assets [abstract]
|
|||||
Assets at beginning of period
|
Monetary instant, debit |
IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
|
The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right
that has the potential to produce economic benefits.
|
||
Changes in fair value measurement, assets [abstract]
|
|||||
Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]
|
|||||
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets
|
Monetary duration |
IFRS 13.93 e (i) Common practice
|
The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer:
At fair value [member]]
|
||
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets
|
Monetary duration |
IFRS 13.93 e (i) Common practice
|
The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets.
[Refer: At fair value [member]]
|
||
Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets
|
Monetary duration |
IFRS 13.93 e (i) Disclosure
|
The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer:
At fair value [member]]
|
||
Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]
|
|||||
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets
|
Monetary duration |
IFRS 13.93 e (ii) Common practice
|
The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets.
[Refer: At fair value [member]; Other comprehensive income]
|
||
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets
|
Monetary duration |
IFRS 13.93 e (ii) Common practice
|
The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement
of assets. [Refer: At fair value [member]; Other comprehensive income]
|
||
Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets
|
Monetary duration |
IFRS 13.93 e (ii) Disclosure
|
The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of
assets. [Refer: At fair value [member]; Other comprehensive income]
|
||
Purchases, fair value measurement, assets
|
Monetary duration, debit |
IFRS 13.93 e (iii) Disclosure
|
The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]
|
||
Sales, fair value measurement, assets
|
(Monetary) duration, credit |
IFRS 13.93 e (iii) Disclosure
|
The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]
|
||
Issues, fair value measurement, assets
|
Monetary duration, debit |
IFRS 13.93 e (iii) Disclosure
|
The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]
|
||
Settlements, fair value measurement, assets
|
(Monetary) duration, credit |
IFRS 13.93 e (iii) Disclosure
|
The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]
|
||
Transfers into Level 3 of fair value hierarchy, assets
|
Monetary duration, debit |
IFRS 13.93 e (iv) Disclosure
|
The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
|
||
Transfers out of Level 3 of fair value hierarchy, assets
|
(Monetary) duration, credit |
IFRS 13.93 e (iv) Disclosure
|
The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
|
||
Total increase (decrease) in fair value measurement, assets
|
Monetary duration, debit |
IFRS 13.93 e Disclosure
|
The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]
|
||
Assets at end of period
|
Monetary instant, debit |
IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
|
The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right
that has the potential to produce economic benefits.
|
||
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
|
Text |
IFRS 13.93 e (i) Disclosure
|
The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at
fair value are recognised. [Refer: At fair value [member]]
|
||
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
|
Text |
IFRS 13.93 e (ii) Disclosure
|
The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets
measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]
|
||
Description of reasons for transfers into Level 3 of fair value hierarchy, assets
|
Text |
IFRS 13.93 e (iv) Disclosure
|
The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value
hierarchy [member]]
|
||
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
|
Text |
IFRS 13.93 e (iv) Disclosure
|
The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair
value hierarchy [member]]
|
||
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets
|
Text |
IFRS 13.93 c Common practice
|
The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.
|
||
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets
|
Text |
IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
|
The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during
the year.
|
||
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of
period, fair value measurement
|
Monetary duration, credit |
IFRS 13.93 f Disclosure
|
The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised
gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]
|
||
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for
assets held at end of period are recognised, fair value measurement
|
Text |
IFRS 13.93 f Disclosure
|
The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss
are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to
those assets held at the end of the reporting period. [Refer: At fair value [member]]
|
||
Description of valuation processes used in fair value measurement, assets
|
Text |
IFRS 13.93 g Disclosure
|
The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example,
how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to
period).
|
||
Description of group within entity that decides entity's valuation policies and procedures, assets
|
Text |
IFRS 13.IE65 a (i) Example, IFRS 13.93 g Example
|
The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures
for assets.
|
||
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
|
Text |
IFRS 13.IE65 a (ii) Example, IFRS 13.93 g Example
|
The description of who the group within the entity that decides the entity's fair value measurement valuation policies and
procedures for assets reports to.
|
||
Description of internal reporting procedures for discussing and assessing fair value measurements, assets
|
Text |
IFRS 13.IE65 a (iii) Example, IFRS 13.93 g Example
|
The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management
or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's
fair value measurement valuation policies and procedures for assets.
|
||
Description of frequency and methods for testing procedures of pricing models, assets
|
Text |
IFRS 13.IE65 b Example, IFRS 13.93 g Example
|
The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement
pricing models for assets.
|
||
Description of process for analysing changes in fair value measurements, assets
|
Text |
IFRS 13.93 g Example, IFRS 13.IE65 c Example
|
The description of the process for analysing changes in the fair value measurements of assets from period to period.
|
||
Description of how entity determined that third-party information used in fair value measurement was developed in accordance
with IFRS 13, assets
|
Text |
IFRS 13.IE65 d Example, IFRS 13.93 g Example
|
The description of how the entity determined that third-party information, such as broker quotes or pricing services, used
in the fair value measurement of assets, was developed in accordance with IFRS 13.
|
||
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
|
Text |
IFRS 13.IE65 e Example, IFRS 13.93 g Example
|
The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement
of assets.
|
||
Description of fact that highest and best use of non-financial asset differs from current use
|
Text |
IFRS 13.93 i Disclosure
|
The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group
of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.
|
||
Description of reason why non-financial asset is being used in manner different from highest and best use
|
Text |
IFRS 13.93 i Disclosure
|
The description of the reason why a non-financial asset is being used in a manner that is different from the use that would
maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would
be used.
|
||
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items
in statement of financial position, assets [text block]
|
Text block |
IFRS 13.94 Disclosure
|
The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement
to the line items in the statement of financial position.
|
||
Description of accounting policy decision to use exception in IFRS 13.48, assets
|
Text |
IFRS 13.96 Disclosure
|
The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS
13 for assets.
|
||
Accounting policy decision to use exception in IFRS 13.48, assets
|
True/False |
IFRS 13.96 Disclosure
|
Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS
13 for assets.
|
||
Description of nature of class of assets measured at fair value
|
Text |
IFRS 13.92 Example, IFRS 13.IE64 a Example
|
The description of the nature of the class of assets being measured at fair value, including the characteristics of the items
being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]
|
||
Description of how third-party information was taken into account when measuring fair value, assets
|
Text |
IFRS 13.92 Example, IFRS 13.IE64 b Example
|
The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market
data, was taken into account when measuring the fair value of assets.
|
||
Disclosure of fair value measurement of liabilities [text block]
|
Text block |
IFRS 13.93 Disclosure
|
The disclosure of the fair value measurement of liabilities.
|
||
Disclosure of fair value measurement of liabilities [abstract]
|
|||||
Disclosure of fair value measurement of liabilities [table]
|
Table |
IFRS 13.93 Disclosure
|
Schedule disclosing information related to the fair value measurement of liabilities.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of liabilities [axis]
|
Axis |
IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of liabilities [domain]
|
Domain [default] |
IFRS 13.93 Disclosure
|
This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic
resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes
of liabilities' axis if no other member is used. [Refer: Liabilities]
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Contingent consideration [member]
|
Member |
IFRS 13.94 Common practice
|
This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners
of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
|
||
|
|
|
|||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Contingent consideration [member]
|
Member |
IFRS 13.94 Common practice
|
This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners
of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
|
||
Levels of fair value hierarchy [axis]
|
Axis |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Levels of fair value hierarchy [domain]
|
Domain [default] |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair
value hierarchy' axis if no other member is used.
|
||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than
quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
|
||
Level 3 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs
for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed
using the best information available about the assumptions that the market participants would use when pricing the asset or
liability.
|
||
|
|
|
|||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than
quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
|
||
Level 3 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs
for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed
using the best information available about the assumptions that the market participants would use when pricing the asset or
liability.
|
||
Disclosure of fair value measurement of liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Liabilities
|
Monetary instant, credit |
IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure
|
The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource
is a right that has the potential to produce economic benefits.
|
||
Description of reasons for fair value measurement, liabilities
|
Text |
IFRS 13.93 a Disclosure
|
The description of the reasons for the fair value measurement of liabilities.
|
||
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period
|
Monetary duration |
IFRS 13.93 c Disclosure
|
The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the
reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
|
||
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
|
Text |
IFRS 13.93 c Disclosure
|
The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held
at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
|
||
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period
|
Monetary duration |
IFRS 13.93 c Disclosure
|
The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the
reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
|
||
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
|
Text |
IFRS 13.93 c Disclosure
|
The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held
at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
|
||
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
|
Text |
IFRS 13.95 Disclosure, IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure
|
The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are
deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels
as for transfers out of the levels.
|
||
Description of valuation techniques used in fair value measurement, liabilities
|
Text |
IFRS 13.93 d Disclosure
|
|
||
Valuation techniques used in fair value measurement, liabilities
|
List |
IFRS 13.93 d Disclosure
|
Indicates which valuation techniques are used for the fair value measurement of liabilities.
|
||
Description of inputs used in fair value measurement, liabilities
|
Text |
IFRS 13.93 d Disclosure
|
The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants
would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation
technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.
|
||
Description of change in valuation technique used in fair value measurement, liabilities
|
Text |
IFRS 13.93 d Disclosure
|
The description of a change in valuation technique (for example, changing from a market approach to an income approach or
the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member];
Market approach [member]]
|
||
Description of reasons for change in valuation technique used in fair value measurement, liabilities
|
Text |
IFRS 13.93 d Disclosure
|
The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income
approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach
[member]; Market approach [member]]
|
||
Reconciliation of changes in fair value measurement, liabilities [abstract]
|
|||||
Liabilities at beginning of period
|
Monetary instant, credit |
IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure
|
The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource
is a right that has the potential to produce economic benefits.
|
||
Changes in fair value measurement, liabilities [abstract]
|
|||||
Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]
|
|||||
Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities
|
(Monetary) duration |
IFRS 13.93 e (i) Common practice
|
The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer:
At fair value [member]]
|
||
Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities
|
(Monetary) duration |
IFRS 13.93 e (i) Common practice
|
The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities.
[Refer: At fair value [member]]
|
||
Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities
|
(Monetary) duration |
IFRS 13.93 e (i) Disclosure
|
The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities.
[Refer: At fair value [member]]
|
||
Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]
|
|||||
Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities
|
(Monetary) duration |
IFRS 13.93 e (ii) Common practice
|
The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities.
[Refer: At fair value [member]; Other comprehensive income]
|
||
Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities
|
(Monetary) duration |
IFRS 13.93 e (ii) Common practice
|
The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement
of liabilities. [Refer: At fair value [member]; Other comprehensive income]
|
||
Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities
|
(Monetary) duration |
IFRS 13.93 e (ii) Disclosure
|
The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of
liabilities. [Refer: At fair value [member]; Other comprehensive income]
|
||
Purchases, fair value measurement, liabilities
|
Monetary duration, credit |
IFRS 13.93 e (iii) Disclosure
|
The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value
[member]]
|
||
Sales, fair value measurement, liabilities
|
(Monetary) duration, debit |
IFRS 13.93 e (iii) Disclosure
|
The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]
|
||
Issues, fair value measurement, liabilities
|
Monetary duration, credit |
IFRS 13.93 e (iii) Disclosure
|
The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]
|
||
Settlements, fair value measurement, liabilities
|
(Monetary) duration, debit |
IFRS 13.93 e (iii) Disclosure
|
The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]
|
||
Transfers into Level 3 of fair value hierarchy, liabilities
|
Monetary duration, credit |
IFRS 13.93 e (iv) Disclosure
|
The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
|
||
Transfers out of Level 3 of fair value hierarchy, liabilities
|
(Monetary) duration, debit |
IFRS 13.93 e (iv) Disclosure
|
The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy
[member]]
|
||
Total increase (decrease) in fair value measurement, liabilities
|
Monetary duration, credit |
IFRS 13.93 e Disclosure
|
The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]
|
||
Liabilities at end of period
|
Monetary instant, credit |
IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure
|
The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource
is a right that has the potential to produce economic benefits.
|
||
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
|
Text |
IFRS 13.93 e (i) Disclosure
|
The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured
at fair value are recognised. [Refer: At fair value [member]]
|
||
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
|
Text |
IFRS 13.93 e (ii) Disclosure
|
The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities
measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]
|
||
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
|
Text |
IFRS 13.93 e (iv) Disclosure
|
The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair
value hierarchy [member]]
|
||
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
|
Text |
IFRS 13.93 e (iv) Disclosure
|
The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of
fair value hierarchy [member]]
|
||
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities
|
Text |
IFRS 13.93 c Common practice
|
The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the
year.
|
||
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities
|
Text |
IFRS 13.93 e (iv) Common practice, IFRS 13.93 c Common practice
|
The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities
during the year.
|
||
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end
of period, fair value measurement
|
Monetary duration, credit |
IFRS 13.93 f Disclosure
|
The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change
in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value
[member]]
|
||
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for
liabilities held at end of period are recognised, fair value measurement
|
Text |
IFRS 13.93 f Disclosure
|
The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss
are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating
to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]
|
||
Description of valuation processes used in fair value measurement, liabilities
|
Text |
IFRS 13.93 g Disclosure
|
The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example,
how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to
period).
|
||
Description of group within entity that decides entity's valuation policies and procedures, liabilities
|
Text |
IFRS 13.IE65 a (i) Example, IFRS 13.93 g Example
|
The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures
for liabilities.
|
||
Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
|
Text |
IFRS 13.IE65 a (ii) Example, IFRS 13.93 g Example
|
The description of who the group within the entity that decides the entity's fair value measurement valuation policies and
procedures for liabilities reports to.
|
||
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
|
Text |
IFRS 13.IE65 a (iii) Example, IFRS 13.93 g Example
|
The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management
or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's
fair value measurement valuation policies and procedures for liabilities.
|
||
Description of frequency and methods for testing procedures of pricing models, liabilities
|
Text |
IFRS 13.IE65 b Example, IFRS 13.93 g Example
|
The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement
pricing models for liabilities.
|
||
Description of process for analysing changes in fair value measurements, liabilities
|
Text |
IFRS 13.IE65 c Example, IFRS 13.93 g Example
|
The description of the process for analysing changes in the fair value measurements of liabilities from period to period.
|
||
Description of how entity determined that third-party information used in fair value measurement was developed in accordance
with IFRS 13, liabilities
|
Text |
IFRS 13.IE65 d Example, IFRS 13.93 g Example
|
The description of how the entity determined that third-party information, such as broker quotes or pricing services, used
in the fair value measurement of liabilities, was developed in accordance with IFRS 13.
|
||
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
|
Text |
IFRS 13.93 g Example, IFRS 13.IE65 e Example
|
The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement
of liabilities.
|
||
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items
in statement of financial position, liabilities [text block]
|
Text block |
IFRS 13.94 Disclosure
|
The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value
measurement to the line items in the statement of financial position.
|
||
Description of accounting policy decision to use exception in IFRS 13.48, liabilities
|
Text |
IFRS 13.96 Disclosure
|
The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS
13 for liabilities.
|
||
Accounting policy decision to use exception in IFRS 13.48, liabilities
|
True/False |
IFRS 13.96 Disclosure
|
Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS
13 for liabilities.
|
||
Description of nature of class of liabilities measured at fair value
|
Text |
IFRS 13.IE64 a Example, IFRS 13.92 Example
|
The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the
items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]
|
||
Description of how third-party information was taken into account when measuring fair value, liabilities
|
Text |
IFRS 13.IE64 b Example, IFRS 13.92 Example
|
The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market
data, was taken into account when measuring the fair value of liabilities.
|
||
Disclosure of fair value measurement of equity [text block]
|
Text block |
IFRS 13.93 Disclosure
|
The disclosure of the fair value measurement of equity.
|
||
Disclosure of fair value measurement of equity [abstract]
|
|||||
Disclosure of fair value measurement of equity [table]
|
Table |
IFRS 13.93 Disclosure
|
Schedule disclosing information related to the fair value measurement of equity.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of entity's own equity instruments [axis]
|
Axis |
IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of entity's own equity instruments [domain]
|
Domain [default] |
IFRS 13.93 Disclosure
|
This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of
entity's own equity instruments' axis if no other member is used.
|
||
|
|
|
|||
Levels of fair value hierarchy [axis]
|
Axis |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Levels of fair value hierarchy [domain]
|
Domain [default] |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair
value hierarchy' axis if no other member is used.
|
||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than
quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
|
||
Level 3 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs
for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed
using the best information available about the assumptions that the market participants would use when pricing the asset or
liability.
|
||
|
|
|
|||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than
quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
|
||
Level 3 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs
for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed
using the best information available about the assumptions that the market participants would use when pricing the asset or
liability.
|
||
Disclosure of fair value measurement of equity [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Equity
|
Monetary instant, credit |
IAS 1.78 e Disclosure, IFRS 13.93 e Disclosure, IFRS 1.24 a Disclosure, IAS 1.55 Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure
|
The amount of residual interest in the assets of the entity after deducting all its liabilities.
|
||
Description of reasons for fair value measurement, entity's own equity instruments
|
Text |
IFRS 13.93 a Disclosure
|
|
||
Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period
|
Monetary duration |
IFRS 13.93 c Disclosure
|
|
||
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments
|
Text |
IFRS 13.93 c Disclosure
|
The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own
equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair
value hierarchy [member]]
|
||
Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period
|
Monetary duration |
IFRS 13.93 c Disclosure
|
|
||
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments
|
Text |
IFRS 13.93 c Disclosure
|
The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity's own equity
instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value
hierarchy [member]]
|
||
Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
|
Text |
IFRS 13.93 c Disclosure, IFRS 13.95 Disclosure, IFRS 13.93 e (iv) Disclosure
|
|
||
Description of valuation techniques used in fair value measurement, entity's own equity instruments
|
Text |
IFRS 13.93 d Disclosure
|
|
||
Valuation techniques used in fair value measurement, entity's own equity instruments
|
List |
IFRS 13.93 d Disclosure
|
Indicates which valuation techniques are used for the fair value measurement of the entity's own equity instruments.
|
||
Description of inputs used in fair value measurement, entity's own equity instruments
|
Text |
IFRS 13.93 d Disclosure
|
The description of inputs used in the fair value measurement of the entity's own equity instruments. Inputs are the assumptions
that market participants would use when pricing the entity's own equity instrument, including assumptions about risk such
as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk
inherent in the inputs to the valuation technique.
|
||
Description of change in valuation technique used in fair value measurement, entity's own equity instruments
|
Text |
IFRS 13.93 d Disclosure
|
|
||
Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments
|
Text |
IFRS 13.93 d Disclosure
|
|
||
Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract]
|
|||||
Equity at beginning of period
|
Monetary instant, credit |
IAS 1.78 e Disclosure, IFRS 13.93 e Disclosure, IFRS 1.24 a Disclosure, IAS 1.55 Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure
|
The amount of residual interest in the assets of the entity after deducting all its liabilities.
|
||
Changes in fair value measurement, entity's own equity instruments [abstract]
|
|||||
Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract]
|
|||||
Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments
|
(Monetary) duration |
IFRS 13.93 e (i) Common practice
|
The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity's own
equity instruments. [Refer: At fair value [member]]
|
||
Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments
|
(Monetary) duration |
IFRS 13.93 e (i) Common practice
|
The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity's
own equity instruments. [Refer: At fair value [member]]
|
||
Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity
instruments
|
(Monetary) duration |
IFRS 13.93 e (i) Disclosure
|
The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity's
own equity instruments. [Refer: At fair value [member]]
|
||
Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract]
|
|||||
Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity
instruments
|
(Monetary) duration |
IFRS 13.93 e (ii) Common practice
|
The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the
entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
|
||
Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own
equity instruments
|
(Monetary) duration |
IFRS 13.93 e (ii) Common practice
|
The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement
of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
|
||
Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity's
own equity instruments
|
(Monetary) duration |
IFRS 13.93 e (ii) Disclosure
|
The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of
the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]
|
||
Purchases, fair value measurement, entity's own equity instruments
|
Monetary duration, credit |
IFRS 13.93 e (iii) Disclosure
|
|
||
Sales, fair value measurement, entity's own equity instruments
|
(Monetary) duration, debit |
IFRS 13.93 e (iii) Disclosure
|
|
||
Issues, fair value measurement, entity's own equity instruments
|
Monetary duration, credit |
IFRS 13.93 e (iii) Disclosure
|
|
||
Settlements, fair value measurement, entity's own equity instruments
|
(Monetary) duration, debit |
IFRS 13.93 e (iii) Disclosure
|
|
||
Transfers into Level 3 of fair value hierarchy, entity's own equity instruments
|
Monetary duration, credit |
IFRS 13.93 e (iv) Disclosure
|
|
||
Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
|
(Monetary) duration, debit |
IFRS 13.93 e (iv) Disclosure
|
|
||
Total increase (decrease) in fair value measurement, entity's own equity instruments
|
Monetary duration, credit |
IFRS 13.93 e Disclosure
|
|
||
Equity at end of period
|
Monetary instant, credit |
IAS 1.78 e Disclosure, IFRS 13.93 e Disclosure, IFRS 1.24 a Disclosure, IAS 1.55 Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure
|
The amount of residual interest in the assets of the entity after deducting all its liabilities.
|
||
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity
instruments
|
Text |
IFRS 13.93 e (i) Disclosure
|
|
||
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's
own equity instruments
|
Text |
IFRS 13.93 e (ii) Disclosure
|
|
||
Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments
|
Text |
IFRS 13.93 e (iv) Disclosure
|
|
||
Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
|
Text |
IFRS 13.93 e (iv) Disclosure
|
|
||
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments
|
Text |
IFRS 13.93 c Common practice
|
The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity's own equity
instruments during the year.
|
||
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments
|
Text |
IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
|
The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity's
own equity instruments during the year.
|
||
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments
held at end of period, fair value measurement
|
Monetary duration, credit |
IFRS 13.93 f Disclosure
|
|
||
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for
entity's own equity instruments held at end of period are recognised, fair value measurement
|
Text |
IFRS 13.93 f Disclosure
|
|
||
Description of valuation processes used in fair value measurement, entity's own equity instruments
|
Text |
IFRS 13.93 g Disclosure
|
The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments
(including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements
from period to period).
|
||
Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments
|
Text |
IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
|
The description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures
for the entity's own equity instruments.
|
||
Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity
instruments
|
Text |
IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
|
|
||
Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments
|
Text |
IFRS 13.IE65 a (iii) Example, IFRS 13.93 g Example
|
|
||
Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments
|
Text |
IFRS 13.IE65 b Example, IFRS 13.93 g Example
|
|
||
Description of process for analysing changes in fair value measurements, entity's own equity instruments
|
Text |
IFRS 13.IE65 c Example, IFRS 13.93 g Example
|
|
||
Description of how entity determined that third-party information used in fair value measurement was developed in accordance
with IFRS 13, entity's own equity instruments
|
Text |
IFRS 13.93 g Example, IFRS 13.IE65 d Example
|
|
||
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity
instruments
|
Text |
IFRS 13.93 g Example, IFRS 13.IE65 e Example
|
|
||
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items
in statement of financial position, entity's own equity instruments [text block]
|
Text block |
IFRS 13.94 Disclosure
|
The disclosure of information sufficient to permit the reconciliation of classes of the entity's own equity instruments determined
for fair value measurement to the line items in the statement of financial position.
|
||
Description of nature of class of entity's own equity instruments measured at fair value
|
Text |
IFRS 13.92 Example, IFRS 13.IE64 a Example
|
|
||
Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments
|
Text |
IFRS 13.IE64 b Example, IFRS 13.92 Example
|
|
||
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]
|
Text block |
IFRS 13.93 d Disclosure
|
The disclosure of significant inputs for which market data are not available and that are developed using the best information
available about the assumptions that market participants would use when measuring the fair value of assets.
|
||
Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
|
|||||
Disclosure of significant unobservable inputs used in fair value measurement of assets [table]
|
Table |
IFRS 13.93 d Disclosure
|
Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of assets [axis]
|
Axis |
IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure, IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of assets [domain]
|
Domain [default] |
IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure
|
This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource
is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of
assets' axis if no other member is used.
|
||
Trading equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing
it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed
together and for which there is evidence of a recent actual pattern of short-term profit-taking.
|
||
Other equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
|
||
Debt securities [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example
|
This member stands for instruments held by the entity that represent indebtedness.
|
||
Hedge fund investments [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for investments in hedge funds.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Investment property [member]
|
Member |
IFRS 13.94 Example,
|
|
||
Non-current assets held for sale [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example, IFRS 5.38 Common practice
|
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to
terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
|
||
|
|
|
|||
Non-current assets held for sale [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example, IFRS 5.38 Common practice
|
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to
terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Hedge fund investments [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for investments in hedge funds.
|
||
Debt securities [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example
|
This member stands for instruments held by the entity that represent indebtedness.
|
||
Investment property [member]
|
Member |
IFRS 13.94 Example,
|
|
||
Other equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
|
||
Trading equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing
it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed
together and for which there is evidence of a recent actual pattern of short-term profit-taking.
|
||
Valuation techniques used in fair value measurement [axis]
|
Axis |
IFRS 13.93 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Valuation techniques used in fair value measurement [domain]
|
Domain [default] |
IFRS 13.93 d Disclosure
|
This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value
for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]]
|
||
Market approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure, IAS 36.130 f (ii) Disclosure
|
This member stands for a valuation technique that uses prices and other relevant information generated by market transactions
involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
|
||
Market comparable companies [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium)
in the current market. [Refer: Market approach [member]]
|
||
Market comparable prices [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B5 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
|
||
Matrix pricing [member]
|
Member |
IFRS 13.B7 Example
|
|
||
Consensus pricing [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
|
||
Cost approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure, IFRS 13.93 d Disclosure
|
This member stands for a valuation technique that reflects the amount that would be required currently to replace the service
capacity of an asset (often referred to as 'current replacement cost').
|
||
Income approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
|
This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to
a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current
market expectations about those future amounts.
|
||
Discounted cash flow [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 a Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash
flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital,
long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer:
Income approach [member]; Weighted average [member]]
|
||
Option pricing model [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 b Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts
with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate
present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
|
||
Multi-period excess earnings method [member]
|
Member |
IFRS 13.B11 c Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess
earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
|
||
Income capitalisation [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an
amount representing some measure of economic income in order to convert that economic income amount to an estimate of present
value.
|
||
Net asset value [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a valuation technique that compares the value of assets and liabilities.
|
||
|
|
|
|||
Income approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
|
This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to
a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current
market expectations about those future amounts.
|
||
Multi-period excess earnings method [member]
|
Member |
IFRS 13.B11 c Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess
earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
|
||
Option pricing model [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 b Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts
with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate
present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
|
||
Discounted cash flow [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 a Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash
flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital,
long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer:
Income approach [member]; Weighted average [member]]
|
||
Income capitalisation [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an
amount representing some measure of economic income in order to convert that economic income amount to an estimate of present
value.
|
||
Market approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure, IAS 36.130 f (ii) Disclosure
|
This member stands for a valuation technique that uses prices and other relevant information generated by market transactions
involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
|
||
Consensus pricing [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
|
||
Matrix pricing [member]
|
Member |
IFRS 13.B7 Example
|
|
||
Market comparable prices [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B5 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
|
||
Market comparable companies [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium)
in the current market. [Refer: Market approach [member]]
|
||
Net asset value [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a valuation technique that compares the value of assets and liabilities.
|
||
Cost approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure, IFRS 13.93 d Disclosure
|
This member stands for a valuation technique that reflects the amount that would be required currently to replace the service
capacity of an asset (often referred to as 'current replacement cost').
|
||
Unobservable inputs [axis]
|
Axis |
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unobservable inputs [domain]
|
Domain [default] |
IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure
|
This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis
if no other member is used.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
|
|
|
|||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
|
|
|
|||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Significant unobservable input, assets
|
Decimal instant |
IFRS 13.93 d Disclosure
|
The value of significant unobservable input used in the measurement of the fair value of assets.
|
||
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]
|
Text block |
IFRS 13.93 d Disclosure
|
The disclosure of significant inputs for which market data are not available and that are developed using the best information
available about the assumptions that market participants would use when measuring the fair value of liabilities.
|
||
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
|
|||||
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]
|
Table |
IFRS 13.93 d Disclosure
|
Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of liabilities [axis]
|
Axis |
IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of liabilities [domain]
|
Domain [default] |
IFRS 13.93 Disclosure
|
This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic
resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes
of liabilities' axis if no other member is used. [Refer: Liabilities]
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Contingent consideration [member]
|
Member |
IFRS 13.94 Common practice
|
This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners
of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
|
||
|
|
|
|||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Contingent consideration [member]
|
Member |
IFRS 13.94 Common practice
|
This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners
of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
|
||
Valuation techniques used in fair value measurement [axis]
|
Axis |
IFRS 13.93 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Valuation techniques used in fair value measurement [domain]
|
Domain [default] |
IFRS 13.93 d Disclosure
|
This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value
for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]]
|
||
Market approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure, IAS 36.130 f (ii) Disclosure
|
This member stands for a valuation technique that uses prices and other relevant information generated by market transactions
involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
|
||
Market comparable companies [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium)
in the current market. [Refer: Market approach [member]]
|
||
Market comparable prices [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B5 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
|
||
Matrix pricing [member]
|
Member |
IFRS 13.B7 Example
|
|
||
Consensus pricing [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
|
||
Cost approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure, IFRS 13.93 d Disclosure
|
This member stands for a valuation technique that reflects the amount that would be required currently to replace the service
capacity of an asset (often referred to as 'current replacement cost').
|
||
Income approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
|
This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to
a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current
market expectations about those future amounts.
|
||
Discounted cash flow [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 a Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash
flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital,
long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer:
Income approach [member]; Weighted average [member]]
|
||
Option pricing model [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 b Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts
with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate
present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
|
||
Multi-period excess earnings method [member]
|
Member |
IFRS 13.B11 c Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess
earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
|
||
Income capitalisation [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an
amount representing some measure of economic income in order to convert that economic income amount to an estimate of present
value.
|
||
Net asset value [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a valuation technique that compares the value of assets and liabilities.
|
||
|
|
|
|||
Income approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
|
This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to
a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current
market expectations about those future amounts.
|
||
Multi-period excess earnings method [member]
|
Member |
IFRS 13.B11 c Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess
earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
|
||
Option pricing model [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 b Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts
with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate
present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
|
||
Discounted cash flow [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 a Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash
flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital,
long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer:
Income approach [member]; Weighted average [member]]
|
||
Income capitalisation [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an
amount representing some measure of economic income in order to convert that economic income amount to an estimate of present
value.
|
||
Market approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure, IAS 36.130 f (ii) Disclosure
|
This member stands for a valuation technique that uses prices and other relevant information generated by market transactions
involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
|
||
Consensus pricing [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
|
||
Matrix pricing [member]
|
Member |
IFRS 13.B7 Example
|
|
||
Market comparable prices [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B5 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
|
||
Market comparable companies [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium)
in the current market. [Refer: Market approach [member]]
|
||
Net asset value [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a valuation technique that compares the value of assets and liabilities.
|
||
Cost approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure, IFRS 13.93 d Disclosure
|
This member stands for a valuation technique that reflects the amount that would be required currently to replace the service
capacity of an asset (often referred to as 'current replacement cost').
|
||
Unobservable inputs [axis]
|
Axis |
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unobservable inputs [domain]
|
Domain [default] |
IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure
|
This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis
if no other member is used.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
|
|
|
|||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
|
|
|
|||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Significant unobservable input, liabilities
|
Decimal instant |
IFRS 13.93 d Disclosure
|
The value of significant unobservable input used in the measurement of the fair value of liabilities.
|
||
Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]
|
Text block |
IFRS 13.93 d Disclosure
|
|
||
Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
|
|||||
Disclosure of significant unobservable inputs used in fair value measurement of equity [table]
|
Table |
IFRS 13.93 d Disclosure
|
Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of entity's own equity instruments [axis]
|
Axis |
IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of entity's own equity instruments [domain]
|
Domain [default] |
IFRS 13.93 Disclosure
|
This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of
entity's own equity instruments' axis if no other member is used.
|
||
|
|
|
|||
Valuation techniques used in fair value measurement [axis]
|
Axis |
IFRS 13.93 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Valuation techniques used in fair value measurement [domain]
|
Domain [default] |
IFRS 13.93 d Disclosure
|
This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value
for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]]
|
||
Market approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure, IAS 36.130 f (ii) Disclosure
|
This member stands for a valuation technique that uses prices and other relevant information generated by market transactions
involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
|
||
Market comparable companies [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium)
in the current market. [Refer: Market approach [member]]
|
||
Market comparable prices [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B5 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
|
||
Matrix pricing [member]
|
Member |
IFRS 13.B7 Example
|
|
||
Consensus pricing [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
|
||
Cost approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure, IFRS 13.93 d Disclosure
|
This member stands for a valuation technique that reflects the amount that would be required currently to replace the service
capacity of an asset (often referred to as 'current replacement cost').
|
||
Income approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
|
This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to
a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current
market expectations about those future amounts.
|
||
Discounted cash flow [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 a Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash
flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital,
long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer:
Income approach [member]; Weighted average [member]]
|
||
Option pricing model [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 b Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts
with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate
present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
|
||
Multi-period excess earnings method [member]
|
Member |
IFRS 13.B11 c Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess
earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
|
||
Income capitalisation [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an
amount representing some measure of economic income in order to convert that economic income amount to an estimate of present
value.
|
||
Net asset value [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a valuation technique that compares the value of assets and liabilities.
|
||
|
|
|
|||
Income approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
|
This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to
a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current
market expectations about those future amounts.
|
||
Multi-period excess earnings method [member]
|
Member |
IFRS 13.B11 c Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess
earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]
|
||
Option pricing model [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 b Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts
with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate
present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]
|
||
Discounted cash flow [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B11 a Example
|
This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash
flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital,
long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer:
Income approach [member]; Weighted average [member]]
|
||
Income capitalisation [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an
amount representing some measure of economic income in order to convert that economic income amount to an estimate of present
value.
|
||
Market approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure, IAS 36.130 f (ii) Disclosure
|
This member stands for a valuation technique that uses prices and other relevant information generated by market transactions
involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
|
||
Consensus pricing [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]
|
||
Matrix pricing [member]
|
Member |
IFRS 13.B7 Example
|
|
||
Market comparable prices [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.B5 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]
|
||
Market comparable companies [member]
|
Member |
IFRS 13.B5 Example, IFRS 13.IE63 Example
|
This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from
comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium)
in the current market. [Refer: Market approach [member]]
|
||
Net asset value [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a valuation technique that compares the value of assets and liabilities.
|
||
Cost approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure, IFRS 13.93 d Disclosure
|
This member stands for a valuation technique that reflects the amount that would be required currently to replace the service
capacity of an asset (often referred to as 'current replacement cost').
|
||
Unobservable inputs [axis]
|
Axis |
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unobservable inputs [domain]
|
Domain [default] |
IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure
|
This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis
if no other member is used.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
|
|
|
|||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
|
|
|
|||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Significant unobservable input, entity's own equity instruments
|
Decimal instant |
IFRS 13.93 d Disclosure
|
The value of significant unobservable input used in the measurement of the fair value of entity's own equity instruments.
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]
|
Text block |
IFRS 13.93 h Disclosure
|
The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]
|
|||||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]
|
Table |
IFRS 13.93 h Disclosure
|
Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable
inputs.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of assets [axis]
|
Axis |
IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure, IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of assets [domain]
|
Domain [default] |
IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure
|
This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource
is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of
assets' axis if no other member is used.
|
||
Trading equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing
it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed
together and for which there is evidence of a recent actual pattern of short-term profit-taking.
|
||
Other equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
|
||
Debt securities [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example
|
This member stands for instruments held by the entity that represent indebtedness.
|
||
Hedge fund investments [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for investments in hedge funds.
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Investment property [member]
|
Member |
IFRS 13.94 Example,
|
|
||
Non-current assets held for sale [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example, IFRS 5.38 Common practice
|
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to
terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
|
||
|
|
|
|||
Non-current assets held for sale [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example, IFRS 5.38 Common practice
|
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to
terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Hedge fund investments [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for investments in hedge funds.
|
||
Debt securities [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example
|
This member stands for instruments held by the entity that represent indebtedness.
|
||
Investment property [member]
|
Member |
IFRS 13.94 Example,
|
|
||
Other equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
|
||
Trading equity securities [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example
|
This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing
it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed
together and for which there is evidence of a recent actual pattern of short-term profit-taking.
|
||
Unobservable inputs [axis]
|
Axis |
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unobservable inputs [domain]
|
Domain [default] |
IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure
|
This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis
if no other member is used.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
|
|
|
|||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
|
Text |
IFRS 13.93 h (i) Disclosure
|
The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to
those inputs might result in a higher or lower fair value measurement.
|
||
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes
in unobservable inputs on fair value measurement, assets
|
Text |
IFRS 13.93 h (i) Disclosure
|
The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect
of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable
inputs used in fair value measurement of assets [text block]]
|
||
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would
change fair value significantly, assets
|
Text |
IFRS 13.93 h (ii) Disclosure
|
The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect
reasonably possible alternative assumptions would change fair value significantly.
|
||
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions was calculated, assets
|
Text |
IFRS 13.93 h (ii) Disclosure
|
The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to
reflect reasonably possible alternative assumptions was calculated.
|
||
Percentage of reasonably possible increase in unobservable input, assets
|
Percent instant |
IFRS 13.93 h (ii) Common practice
|
The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.
|
||
Percentage of reasonably possible decrease in unobservable input, assets
|
Percent instant |
IFRS 13.93 h (ii) Common practice
|
The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.
|
||
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]
|
|||||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets
|
Monetary duration, debit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable
input.
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, before tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to
a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, before tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before
tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, after tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to
a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, after tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after
tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets
|
Monetary duration, debit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable
input.
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, before tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to
a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, before tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before
tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, after tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to
a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, after tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after
tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously,
assets [abstract]
|
|||||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, assets
|
Monetary duration, debit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect
reasonably possible alternative assumptions.
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in
multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to
a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in
multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to
a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, assets
|
Monetary duration, credit |
IFRS 13.93 h (ii) Disclosure
|
The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect
reasonably possible alternative assumptions.
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in
multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to
a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in
multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, assets
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to
a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]
|
Text block |
IFRS 13.93 h Disclosure
|
The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]
|
|||||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]
|
Table |
IFRS 13.93 h Disclosure
|
Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes
in unobservable inputs.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of liabilities [axis]
|
Axis |
IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of liabilities [domain]
|
Domain [default] |
IFRS 13.93 Disclosure
|
This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic
resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes
of liabilities' axis if no other member is used. [Refer: Liabilities]
|
||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Contingent consideration [member]
|
Member |
IFRS 13.94 Common practice
|
This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners
of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
|
||
|
|
|
|||
Derivatives [member]
|
Member |
IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example
|
|
||
Contingent consideration [member]
|
Member |
IFRS 13.94 Common practice
|
This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners
of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.
|
||
Unobservable inputs [axis]
|
Axis |
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unobservable inputs [domain]
|
Domain [default] |
IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure
|
This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis
if no other member is used.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
|
|
|
|||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
|
Text |
IFRS 13.93 h (i) Disclosure
|
The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change
in those inputs to a different amount might result in a higher or lower fair value measurement.
|
||
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes
in unobservable inputs on fair value measurement, liabilities
|
Text |
IFRS 13.93 h (i) Disclosure
|
The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect
of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable
inputs used in fair value measurement of liabilities [text block]]
|
||
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would
change fair value significantly, liabilities
|
Text |
IFRS 13.93 h (ii) Disclosure
|
The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to
reflect reasonably possible alternative assumptions would change the fair value significantly.
|
||
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions was calculated, liabilities
|
Text |
IFRS 13.93 h (ii) Disclosure
|
The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs
to reflect reasonably possible alternative assumptions was calculated.
|
||
Percentage of reasonably possible increase in unobservable input, liabilities
|
Percent instant |
IFRS 13.93 h (ii) Common practice
|
The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.
|
||
Percentage of reasonably possible decrease in unobservable input, liabilities
|
Percent instant |
IFRS 13.93 h (ii) Common practice
|
The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.
|
||
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities
[abstract]
|
|||||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities
|
Monetary duration, credit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an
unobservable input.
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, before tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due
to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, before tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before
tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, after tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due
to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, after tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after
tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities
|
Monetary duration, credit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an
unobservable input.
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, before tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due
to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, before tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before
tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, after tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due
to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, after tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after
tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously,
liabilities [abstract]
|
|||||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, liabilities
|
Monetary duration, credit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect
reasonably possible alternative assumptions.
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change
in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax,
due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income
(expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change
in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due
to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, liabilities
|
Monetary duration, debit |
IFRS 13.93 h (ii) Disclosure
|
The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect
reasonably possible alternative assumptions.
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change
in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax,
due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income
(expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change
in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, liabilities
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due
to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
[text block]
|
Text block |
IFRS 13.93 h Disclosure
|
The disclosure of the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes
in unobservable inputs.
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
[abstract]
|
|||||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
[table]
|
Table |
IFRS 13.93 h Disclosure
|
Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity's own equity
instruments to changes in unobservable inputs.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
|
|
|
|||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Non-recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
in particular circumstances. [Refer: IFRSs [member]]
|
||
Recurring fair value measurement [member]
|
Member |
IFRS 13.93 a Disclosure
|
This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position
at the end of each reporting period. [Refer: IFRSs [member]]
|
||
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
|
Member |
IFRS 13.97 Disclosure
|
This member stands for items not measured at fair value in the statement of financial position but for which fair value is
disclosed. [Refer: At fair value [member]]
|
||
Classes of entity's own equity instruments [axis]
|
Axis |
IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of entity's own equity instruments [domain]
|
Domain [default] |
IFRS 13.93 Disclosure
|
This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of
entity's own equity instruments' axis if no other member is used.
|
||
|
|
|
|||
Unobservable inputs [axis]
|
Axis |
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unobservable inputs [domain]
|
Domain [default] |
IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure
|
This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis
if no other member is used.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
|
|
|
|||
Constant prepayment rate, measurement input [member]
|
Member |
IFRS 13.93 d Example, IFRS 13.IE63 Example
|
This member stands for the constant prepayment rate used as a measurement input.
|
||
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
|
||
Probability of default, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the probability of default used as a measurement input.
|
||
Rent, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the rent used as a measurement input.
|
||
Capitalisation rate, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a capitalisation rate used as a measurement input.
|
||
Revenue multiple, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for a revenue multiple used as a measurement input.
|
||
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
|
Member |
IFRS 13.B36 e Example
|
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
|
||
Interest rate, measurement input [member]
|
Member |
IFRS 13.B36 a Example
|
This member stands for an interest rate used as a measurement input.
|
||
Adjustment to mid-market consensus price, measurement input [member]
|
Member |
IFRS 13.B36 c Example
|
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
|
||
Credit spread, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for the credit spread used as a measurement input.
|
||
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
|
Member |
IFRS 13.B36 d Example
|
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement
input.
|
||
Discount rate, measurement input [member]
|
Member |
IFRS 13.93 d Common practice
|
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
|
||
Weighted average cost of capital, measurement input [member]
|
Member |
IFRS 13.IE63 Example, IFRS 13.93 d Example
|
This member stands for the weighted average cost of capital used as a measurement input.
|
||
Historical volatility for shares, measurement input [member]
|
Member |
IFRS 13.B36 b Example
|
This member stands for the historical volatility for shares used as a measurement input.
|
||
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
[line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
|
Text |
IFRS 13.93 h (i) Disclosure
|
|
||
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes
in unobservable inputs on fair value measurement, entity's own equity instruments
|
Text |
IFRS 13.93 h (i) Disclosure
|
The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect
of changes in the unobservable inputs on the fair value measurement of the entity's own equity instruments. [Refer: Disclosure
of significant unobservable inputs used in fair value measurement of equity [text block]]
|
||
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would
change fair value significantly, entity's own equity instruments
|
Text |
IFRS 13.93 h (ii) Disclosure
|
|
||
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions was calculated, entity's own equity instruments
|
Text |
IFRS 13.93 h (ii) Disclosure
|
|
||
Percentage of reasonably possible increase in unobservable input, entity's own equity instruments
|
Percent instant |
IFRS 13.93 h (ii) Common practice
|
The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity's own
equity instruments.
|
||
Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments
|
Percent instant |
IFRS 13.93 h (ii) Common practice
|
The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity's own
equity instruments.
|
||
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's
own equity instruments [abstract]
|
|||||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity
instruments
|
Monetary duration, credit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a reasonably
possible increase in an unobservable input.
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, before tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit
or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, before tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other
comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, after tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit
or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, after tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other
comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity
instruments
|
Monetary duration, credit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a reasonably
possible decrease in an unobservable input.
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, before tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit
or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, before tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other
comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, after tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in profit
or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, after tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase (decrease) in the fair value measurement of the entity's own equity instruments, recognised in other
comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]
|
||
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously,
entity's own equity instruments [abstract]
|
|||||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, entity's own equity instruments
|
Monetary duration, credit |
IFRS 13.93 h (ii) Disclosure
|
The amount of increase in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable
inputs to reflect reasonably possible alternative assumptions.
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss
before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer:
Tax income (expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive
income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
[Refer: Tax income (expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in profit or loss
after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer:
Tax income (expense)]
|
||
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of increase in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive
income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
[Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, entity's own equity instruments
|
Monetary duration, debit |
IFRS 13.93 h (ii) Disclosure
|
The amount of decrease in the fair value measurement of the entity's own equity instruments due to a change in multiple unobservable
inputs to reflect reasonably possible alternative assumptions.
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss
before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer:
Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive
income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
[Refer: Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in profit or loss
after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer:
Tax income (expense)]
|
||
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments
|
Monetary duration |
IFRS 13.93 h (ii) Common practice
|
The amount of decrease in the fair value measurement of the entity's own equity instruments, recognised in other comprehensive
income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.
[Refer: Tax income (expense)]
|
||
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]
|
Text block |
IFRS 13.98 Disclosure
|
|
||
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
|
|||||
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]
|
Table |
IFRS 13.98 Disclosure
|
Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit
enhancement.
|
||
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]
|
Axis |
IFRS 13.98 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]
|
Domain [default] |
IFRS 13.98 Disclosure
|
This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also
represents the standard value for the 'Liabilities measured at fair value and issued with inseparable third-party credit enhancement'
axis if no other member is used. [Refer: Liabilities; At fair value [member]]
|
||
|
|
|
|||
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of existence of third-party credit enhancement
|
Text |
IFRS 13.98 Disclosure
|
The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with
an inseparable third-party credit enhancement. [Refer: At fair value [member]]
|
||
Description of whether third-party credit enhancement is reflected in fair value measurement
|
Text |
IFRS 13.98 Disclosure
|
The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured
at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]
|
||
[823180] Notes - Intangible assets
|
|||||
Disclosure of intangible assets [text block]
|
Text block |
IAS 38 - Disclosure Disclosure
|
The entire disclosure for intangible assets.
|
||
Disclosure of detailed information about intangible assets [text block]
|
Text block |
IAS 38.118 Disclosure
|
The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
|
||
Disclosure of detailed information about intangible assets [abstract]
|
|||||
Disclosure of detailed information about intangible assets [table]
|
Table |
IAS 38.118 Disclosure
|
Schedule disclosing information related to details of intangible assets.
|
||
Classes of intangible assets other than goodwill [axis]
|
Axis |
IAS 38.118 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of intangible assets other than goodwill [domain]
|
Domain [default] |
IAS 38.118 Disclosure
|
This member stands for the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member
is used.
|
||
Brand names [member]
|
Member |
IAS 38.119 a Example
|
This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark
(or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other
than goodwill]
|
||
Intangible exploration and evaluation assets [member]
|
Member |
IFRS 6.25 Disclosure
|
This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration
and evaluation assets [member]]
|
||
Mastheads and publishing titles [member]
|
Member |
IAS 38.119 b Example
|
This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and
publishing titles. [Refer: Intangible assets other than goodwill]
|
||
Computer software [member]
|
Member |
IAS 38.119 c Example
|
This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
|
||
Licences and franchises [member]
|
Member |
IAS 38.119 d Example
|
This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another
entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing
and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
|
||
Licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another
entity. [Refer: Intangible assets other than goodwill]
|
||
GSM licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
|
||
UMTS licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
|
||
LTE licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
|
||
Gaming licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for licences related to gaming. [Refer: Licences [member]]
|
||
Franchises [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise,
services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets
other than goodwill]
|
||
Copyrights, patents and other industrial property rights, service and operating rights [member]
|
Member |
IAS 38.119 e Example
|
This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights,
service and operating rights. [Refer: Intangible assets other than goodwill]
|
||
Airport landing rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for airport landing rights.
|
||
Mining rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for rights related to mining activities.
|
||
Broadcasting rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for broadcasting rights.
|
||
Service concession rights [member]
|
Member |
IAS 38.119 Common practice
|
|
||
Recipes, formulae, models, designs and prototypes [member]
|
Member |
IAS 38.119 f Example
|
This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer:
Intangible assets other than goodwill]
|
||
Customer-related intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer
lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer
relationships.
|
||
Value of business acquired [member]
|
Member |
IAS 38.119 Common practice
|
|
||
Capitalised development expenditure [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial
production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the
technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to
complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible
asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market
for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of
the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development
and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible
asset during its development.
|
||
Intangible assets under development [member]
|
Member |
IAS 38.119 g Example
|
This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets
other than goodwill]
|
||
Technology-based intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented
and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]
|
||
Other intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or
note. [Refer: Intangible assets other than goodwill]
|
||
Intangible assets other than goodwill [member]
|
Member [default] |
|
|
||
Customer-related intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer
lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer
relationships.
|
||
Intangible exploration and evaluation assets [member]
|
Member |
IFRS 6.25 Disclosure
|
This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration
and evaluation assets [member]]
|
||
Recipes, formulae, models, designs and prototypes [member]
|
Member |
IAS 38.119 f Example
|
This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer:
Intangible assets other than goodwill]
|
||
Computer software [member]
|
Member |
IAS 38.119 c Example
|
This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
|
||
Capitalised development expenditure [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial
production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the
technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to
complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible
asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market
for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of
the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development
and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible
asset during its development.
|
||
Other intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or
note. [Refer: Intangible assets other than goodwill]
|
||
Licences and franchises [member]
|
Member |
IAS 38.119 d Example
|
This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another
entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing
and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
|
||
Licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another
entity. [Refer: Intangible assets other than goodwill]
|
||
UMTS licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
|
||
Gaming licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for licences related to gaming. [Refer: Licences [member]]
|
||
LTE licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
|
||
GSM licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
|
||
Franchises [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise,
services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets
other than goodwill]
|
||
Mastheads and publishing titles [member]
|
Member |
IAS 38.119 b Example
|
This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and
publishing titles. [Refer: Intangible assets other than goodwill]
|
||
Brand names [member]
|
Member |
IAS 38.119 a Example
|
This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark
(or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other
than goodwill]
|
||
Technology-based intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented
and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]
|
||
Copyrights, patents and other industrial property rights, service and operating rights [member]
|
Member |
IAS 38.119 e Example
|
This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights,
service and operating rights. [Refer: Intangible assets other than goodwill]
|
||
Broadcasting rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for broadcasting rights.
|
||
Service concession rights [member]
|
Member |
IAS 38.119 Common practice
|
|
||
Airport landing rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for airport landing rights.
|
||
Mining rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for rights related to mining activities.
|
||
Intangible assets under development [member]
|
Member |
IAS 38.119 g Example
|
This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets
other than goodwill]
|
||
Value of business acquired [member]
|
Member |
IAS 38.119 Common practice
|
|
||
Methods of generation [axis]
|
Axis |
IAS 38.118 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Methods of generation [domain]
|
Domain [default] |
IAS 38.118 Disclosure
|
This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis
if no other member is used.
|
||
Internally generated [member]
|
Member |
IAS 38.118 Disclosure
|
This member stands for items that have been internally generated by the entity.
|
||
Not internally generated [member]
|
Member |
IAS 38.118 Disclosure
|
This member stands for items that have not been internally generated by the entity.
|
||
|
|
|
|||
Not internally generated [member]
|
Member |
IAS 38.118 Disclosure
|
This member stands for items that have not been internally generated by the entity.
|
||
Internally generated [member]
|
Member |
IAS 38.118 Disclosure
|
This member stands for items that have been internally generated by the entity.
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated depreciation, amortisation and impairment [member]
|
Member |
IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 41.54 f Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure
|
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation
expense]
|
||
Accumulated depreciation and amortisation [member]
|
Member |
IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IAS 40.79 c Common practice
|
This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Disclosure of detailed information about intangible assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
|
Text |
IAS 38.118 d Disclosure
|
The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is
included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
|
||
Amortisation method, intangible assets other than goodwill
|
Text |
IAS 38.118 b Disclosure
|
The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets
other than goodwill; Depreciation and amortisation expense]
|
||
Amortisation method, intangible assets other than goodwill, categorical
|
List |
IAS 38.118 b Disclosure
|
Indicates which amortisation method is used for intangible assets other than goodwill with finite useful lives.
|
||
Amortisation rate, intangible assets other than goodwill
|
Percent duration |
IAS 38.118 a Disclosure
|
The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
|
||
Useful life measured as period of time, intangible assets other than goodwill
|
Duration |
IAS 38.118 a Disclosure
|
The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other
than goodwill]
|
||
Useful life measured in production or other similar units, intangible assets other than goodwill
|
Decimal duration |
IAS 38.118 a Disclosure
|
The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible
assets other than goodwill]
|
||
Description of useful life, intangible assets other than goodwill
|
Text |
IAS 38.118 a Disclosure
|
Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
|
||
Effective dates of revaluation, intangible assets other than goodwill
|
Text |
IAS 38.124 a (i) Disclosure
|
The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer:
Intangible assets other than goodwill]
|
||
Reconciliation of changes in intangible assets other than goodwill [abstract]
|
|||||
Intangible assets other than goodwill at beginning of period
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
|
The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer:
Goodwill]
|
||
Changes in intangible assets other than goodwill [abstract]
|
|||||
Additions other than through business combinations, intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e (i) Disclosure
|
|
||
Acquisitions through business combinations, intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e (i) Disclosure
|
|
||
Increase (decrease) through net exchange differences, intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e (vii) Disclosure
|
The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation
of the financial statements from the functional currency into a different presentation currency, including the translation
of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]
|
||
Amortisation, intangible assets other than goodwill
|
(Monetary) duration |
IAS 38.118 e (vi) Disclosure
|
The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible
assets other than goodwill]
|
||
Impairment loss recognised in profit or loss, intangible assets other than goodwill
|
(Monetary) duration |
IAS 38.118 e (iv) Disclosure
|
The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss
recognised in profit or loss; Intangible assets other than goodwill]
|
||
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
|
Monetary duration |
IAS 38.118 e (v) Disclosure
|
The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer:
Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]
|
||
Revaluation increase (decrease), intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e (iii) Disclosure
|
The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible
assets other than goodwill; Revaluation surplus]
|
||
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
|
(Monetary) duration |
IAS 38.118 e (iii) Disclosure
|
The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer:
Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]
|
||
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
|
Monetary duration |
IAS 38.118 e (iii) Disclosure
|
The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill.
[Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]
|
||
Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
|
|||||
Increase (decrease) through transfers, intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e Common practice
|
The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other
than goodwill]
|
||
Increase (decrease) through other changes, intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e (viii) Disclosure
|
The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately
disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
|
||
Total increase (decrease) through transfers and other changes, intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e Common practice
|
The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does
not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
|
||
Disposals and retirements, intangible assets other than goodwill [abstract]
|
|||||
Disposals, intangible assets other than goodwill
|
(Monetary) duration, credit |
IAS 38.118 e (ii) Disclosure
|
The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]
|
||
Retirements, intangible assets other than goodwill
|
(Monetary) duration, credit |
IAS 38.118 e Common practice
|
The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]
|
||
Total disposals and retirements, intangible assets other than goodwill
|
(Monetary) duration, credit |
IAS 38.118 e Common practice
|
The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets
other than goodwill]
|
||
Decrease through classified as held for sale, intangible assets other than goodwill
|
(Monetary) duration, credit |
IAS 38.118 e (ii) Disclosure
|
The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal
group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than
goodwill]
|
||
Decrease through loss of control of subsidiary, intangible assets other than goodwill
|
(Monetary) duration, credit |
IAS 38.118 e Common practice
|
The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible
assets other than goodwill]
|
||
Total increase (decrease) in intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e Disclosure
|
The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
|
||
Intangible assets other than goodwill at end of period
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IAS 38.118 e Disclosure
|
The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer:
Goodwill]
|
||
Revaluation of intangible assets [abstract]
|
|||||
Intangible assets other than goodwill, revalued assets
|
Monetary instant, debit |
IAS 38.124 a (ii) Disclosure
|
The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets
other than goodwill]
|
||
Intangible assets other than goodwill, revalued assets, at cost
|
Monetary instant, debit |
IAS 38.124 a (iii) Disclosure
|
The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been
measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]
|
||
Intangible assets other than goodwill, revaluation surplus
|
Monetary instant, credit |
IAS 38.124 b Disclosure
|
The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than
goodwill; Revaluation surplus]
|
||
Disclosure of intangible assets with indefinite useful life [text block]
|
Text block |
IAS 38.122 a Disclosure
|
The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]
|
||
Disclosure of intangible assets with indefinite useful life [abstract]
|
|||||
Disclosure of intangible assets with indefinite useful life [table]
|
Table |
IAS 38.122 a Disclosure
|
Schedule disclosing information related to intangible assets with an indefinite useful life.
|
||
Intangible assets with indefinite useful life [axis]
|
Axis |
IAS 38.122 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Intangible assets with indefinite useful life [domain]
|
Domain [default] |
IAS 38.122 a Disclosure
|
This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the 'Intangible
assets with indefinite useful life' axis if no other member is used. [Refer: Intangible assets with indefinite useful life]
|
||
|
|
|
|||
Disclosure of intangible assets with indefinite useful life [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Intangible assets with indefinite useful life
|
Monetary instant, debit |
IAS 36.135 b Disclosure, IAS 36.134 b Disclosure, IAS 38.122 a Disclosure
|
The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]
|
||
Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life
|
Text |
IAS 38.122 a Disclosure
|
The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer:
Intangible assets other than goodwill]
|
||
Disclosure of intangible assets material to entity [text block]
|
Text block |
IAS 38.122 b Disclosure
|
The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
|
||
Disclosure of intangible assets material to entity [abstract]
|
|||||
Disclosure of intangible assets material to entity [table]
|
Table |
IAS 38.122 b Disclosure
|
Schedule disclosing information related to intangible assets that are material to the entity.
|
||
Intangible assets material to entity [axis]
|
Axis |
IAS 38.122 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Intangible assets material to entity [domain]
|
Domain [default] |
IAS 38.122 b Disclosure
|
This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible
assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity]
|
||
|
|
|
|||
Disclosure of intangible assets material to entity [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of intangible assets material to entity
|
Text |
IAS 38.122 b Disclosure
|
The description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other
than goodwill]
|
||
Intangible assets material to entity
|
Monetary instant, debit |
IAS 38.122 b Disclosure
|
The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than
goodwill]
|
||
Remaining amortisation period of intangible assets material to entity
|
Duration |
IAS 38.122 b Disclosure
|
The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements.
[Refer: Depreciation and amortisation expense]
|
||
Intangible assets acquired by way of government grant, fair value initially recognised
|
Monetary instant, debit |
IAS 38.122 c (i) Disclosure
|
The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government
grants; Intangible assets other than goodwill]
|
||
Intangible assets acquired by way of government grant
|
Monetary instant, debit |
IAS 38.122 c (ii) Disclosure
|
The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than
goodwill]
|
||
Explanation of assets acquired by way of government grant and initially recognised at fair value
|
Text |
IAS 38.122 c (iii) Disclosure
|
The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured
after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government
grants]
|
||
Assets acquired by way of government grant and initially recognised at fair value are measured after recognition under cost
model or revaluation model
|
List |
IAS 38.122 c (iii) Disclosure
|
Indicates whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition
under the cost model or the revaluation model.
|
||
Intangible assets whose title is restricted
|
Monetary instant, debit |
IAS 38.122 d Disclosure
|
The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
|
||
Intangible assets pledged as security for liabilities
|
Monetary instant, debit |
IAS 38.122 d Disclosure
|
The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]
|
||
Contractual commitments for acquisition of intangible assets
|
Monetary instant, credit |
IAS 38.122 e Disclosure
|
The amount of contractual commitments for the acquisition of intangible assets.
|
||
Description of fully amortised intangible assets
|
Text |
IAS 38.128 a Example
|
The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]
|
||
Description of significant intangible assets controlled by entity but not recognised
|
Text |
IAS 38.128 b Example
|
The description of significant intangible assets controlled by the entity but not recognised as assets because they did not
meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in
1998 was effective. [Refer: Intangible assets other than goodwill]
|
||
Explanation of restrictions on distribution of revaluation surplus for intangible assets
|
Text |
IAS 38.124 b Disclosure
|
The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders.
[Refer: Revaluation surplus]
|
||
Research and development expense
|
Monetary duration, debit |
IAS 38.126 Disclosure
|
The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
|
||
Disclosure of reconciliation of changes in intangible assets and goodwill [text block]
|
Text block |
IAS 38.118 Common practice
|
The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
|
||
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
|
|||||
Disclosure of reconciliation of changes in intangible assets and goodwill [table]
|
Table |
IAS 38.118 Common practice
|
Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.
|
||
Classes of intangible assets and goodwill [axis]
|
Axis |
IAS 38.118 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of intangible assets and goodwill [domain]
|
Domain [default] |
IAS 38.118 Common practice
|
This member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible
assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]
|
||
Intangible assets other than goodwill [member]
|
Member |
|
|
||
Brand names [member]
|
Member |
IAS 38.119 a Example
|
This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark
(or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other
than goodwill]
|
||
Intangible exploration and evaluation assets [member]
|
Member |
IFRS 6.25 Disclosure
|
This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration
and evaluation assets [member]]
|
||
Mastheads and publishing titles [member]
|
Member |
IAS 38.119 b Example
|
This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and
publishing titles. [Refer: Intangible assets other than goodwill]
|
||
Computer software [member]
|
Member |
IAS 38.119 c Example
|
This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
|
||
Licences and franchises [member]
|
Member |
IAS 38.119 d Example
|
This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another
entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing
and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
|
||
Licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another
entity. [Refer: Intangible assets other than goodwill]
|
||
GSM licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
|
||
UMTS licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
|
||
LTE licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
|
||
Gaming licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for licences related to gaming. [Refer: Licences [member]]
|
||
Franchises [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise,
services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets
other than goodwill]
|
||
Copyrights, patents and other industrial property rights, service and operating rights [member]
|
Member |
IAS 38.119 e Example
|
This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights,
service and operating rights. [Refer: Intangible assets other than goodwill]
|
||
Airport landing rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for airport landing rights.
|
||
Mining rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for rights related to mining activities.
|
||
Broadcasting rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for broadcasting rights.
|
||
Service concession rights [member]
|
Member |
IAS 38.119 Common practice
|
|
||
Recipes, formulae, models, designs and prototypes [member]
|
Member |
IAS 38.119 f Example
|
This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer:
Intangible assets other than goodwill]
|
||
Customer-related intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer
lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer
relationships.
|
||
Value of business acquired [member]
|
Member |
IAS 38.119 Common practice
|
|
||
Capitalised development expenditure [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial
production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the
technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to
complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible
asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market
for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of
the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development
and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible
asset during its development.
|
||
Intangible assets under development [member]
|
Member |
IAS 38.119 g Example
|
This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets
other than goodwill]
|
||
Technology-based intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented
and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]
|
||
Other intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or
note. [Refer: Intangible assets other than goodwill]
|
||
Goodwill [member]
|
Member |
IAS 36.127 Example
|
This member stands for goodwill. [Refer: Goodwill]
|
||
|
|
|
|||
Intangible assets other than goodwill [member]
|
Member [default] |
|
|
||
Customer-related intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer
lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer
relationships.
|
||
Intangible exploration and evaluation assets [member]
|
Member |
IFRS 6.25 Disclosure
|
This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration
and evaluation assets [member]]
|
||
Recipes, formulae, models, designs and prototypes [member]
|
Member |
IAS 38.119 f Example
|
This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer:
Intangible assets other than goodwill]
|
||
Computer software [member]
|
Member |
IAS 38.119 c Example
|
This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
|
||
Capitalised development expenditure [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial
production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the
technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to
complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible
asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market
for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of
the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development
and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible
asset during its development.
|
||
Other intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or
note. [Refer: Intangible assets other than goodwill]
|
||
Licences and franchises [member]
|
Member |
IAS 38.119 d Example
|
This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another
entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing
and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
|
||
Licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another
entity. [Refer: Intangible assets other than goodwill]
|
||
UMTS licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
|
||
Gaming licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for licences related to gaming. [Refer: Licences [member]]
|
||
LTE licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
|
||
GSM licences [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
|
||
Franchises [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise,
services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets
other than goodwill]
|
||
Mastheads and publishing titles [member]
|
Member |
IAS 38.119 b Example
|
This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and
publishing titles. [Refer: Intangible assets other than goodwill]
|
||
Brand names [member]
|
Member |
IAS 38.119 a Example
|
This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark
(or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other
than goodwill]
|
||
Technology-based intangible assets [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented
and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]
|
||
Copyrights, patents and other industrial property rights, service and operating rights [member]
|
Member |
IAS 38.119 e Example
|
This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights,
service and operating rights. [Refer: Intangible assets other than goodwill]
|
||
Broadcasting rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for broadcasting rights.
|
||
Service concession rights [member]
|
Member |
IAS 38.119 Common practice
|
|
||
Airport landing rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for airport landing rights.
|
||
Mining rights [member]
|
Member |
IAS 38.119 Common practice
|
This member stands for rights related to mining activities.
|
||
Intangible assets under development [member]
|
Member |
IAS 38.119 g Example
|
This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets
other than goodwill]
|
||
Value of business acquired [member]
|
Member |
IAS 38.119 Common practice
|
|
||
Goodwill [member]
|
Member |
IAS 36.127 Example
|
This member stands for goodwill. [Refer: Goodwill]
|
||
Methods of generation [axis]
|
Axis |
IAS 38.118 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Methods of generation [domain]
|
Domain [default] |
IAS 38.118 Disclosure
|
This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis
if no other member is used.
|
||
Internally generated [member]
|
Member |
IAS 38.118 Disclosure
|
This member stands for items that have been internally generated by the entity.
|
||
Not internally generated [member]
|
Member |
IAS 38.118 Disclosure
|
This member stands for items that have not been internally generated by the entity.
|
||
|
|
|
|||
Not internally generated [member]
|
Member |
IAS 38.118 Disclosure
|
This member stands for items that have not been internally generated by the entity.
|
||
Internally generated [member]
|
Member |
IAS 38.118 Disclosure
|
This member stands for items that have been internally generated by the entity.
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated depreciation, amortisation and impairment [member]
|
Member |
IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 41.54 f Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure
|
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation
expense]
|
||
Accumulated depreciation and amortisation [member]
|
Member |
IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IAS 40.79 c Common practice
|
This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reconciliation of changes in intangible assets and goodwill [abstract]
|
|||||
Intangible assets and goodwill at beginning of period
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
|
||
Changes in intangible assets and goodwill [abstract]
|
|||||
Additions other than through business combinations, intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e (i) Disclosure
|
|
||
Acquisitions through business combinations, intangible assets and goodwill
|
Monetary duration, debit |
IAS 38.118 e (i) Common practice
|
|
||
Increase (decrease) through net exchange differences, intangible assets and goodwill
|
Monetary duration, debit |
IAS 38.118 e (vii) Common practice
|
The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial
statements are translated from the functional currency into a different presentation currency, including the translation of
a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill]
|
||
Amortisation, intangible assets other than goodwill
|
(Monetary) duration |
IAS 38.118 e (vi) Disclosure
|
The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible
assets other than goodwill]
|
||
Impairment loss recognised in profit or loss, intangible assets and goodwill
|
(Monetary) duration |
IAS 38.118 e (iv) Common practice
|
The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised
in profit or loss; Intangible assets and goodwill]
|
||
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
|
Monetary duration |
IAS 38.118 e (v) Disclosure
|
The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer:
Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]
|
||
Revaluation increase (decrease), intangible assets other than goodwill
|
Monetary duration, debit |
IAS 38.118 e (iii) Disclosure
|
The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible
assets other than goodwill; Revaluation surplus]
|
||
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
|
(Monetary) duration |
IAS 38.118 e (iii) Disclosure
|
The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer:
Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]
|
||
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
|
Monetary duration |
IAS 38.118 e (iii) Disclosure
|
The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill.
[Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]
|
||
Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
|
|||||
Increase (decrease) through transfers, intangible assets and goodwill
|
Monetary duration, debit |
IAS 38.118 e Common practice
|
The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]
|
||
Increase (decrease) through other changes, intangible assets and goodwill
|
Monetary duration, debit |
IAS 38.118 e (viii) Common practice
|
The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose
in the same statement or note. [Refer: Intangible assets and goodwill]
|
||
Total increase (decrease) through transfers and other changes, intangible assets and goodwill
|
Monetary duration, debit |
IAS 38.118 e Common practice
|
The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately
disclose in the same statement or note. [Refer: Intangible assets and goodwill]
|
||
Disposals and retirements, intangible assets and goodwill [abstract]
|
|||||
Disposals, intangible assets and goodwill
|
(Monetary) duration, credit |
IAS 38.118 e (ii) Common practice
|
The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]
|
||
Retirements, intangible assets and goodwill
|
(Monetary) duration, credit |
IAS 38.118 e Common practice
|
The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]
|
||
Total disposals and retirements, intangible assets and goodwill
|
(Monetary) duration, credit |
IAS 38.118 e Common practice
|
The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]
|
||
Decrease through classified as held for sale, intangible assets and goodwill
|
(Monetary) duration, credit |
IAS 38.118 e (ii) Common practice
|
The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group
classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]
|
||
Decrease through loss of control of subsidiary, intangible assets and goodwill
|
(Monetary) duration, credit |
IAS 38.118 e Common practice
|
The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets
and goodwill]
|
||
Subsequent recognition of deferred tax assets, goodwill
|
(Monetary) duration, credit |
IFRS 3.B67 d (iii) Disclosure
|
|
||
Total increase (decrease) in intangible assets and goodwill
|
Monetary duration, debit |
IAS 38.118 e Common practice
|
The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
|
||
Intangible assets and goodwill at end of period
|
Monetary instant, debit |
IAS 1.55 Common practice
|
The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
|
||
Identification of unadjusted comparative information
|
Text |
IAS 16.80A Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure, IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure
|
The identification of unadjusted comparative information in the financial statements.
|
||
Statement that unadjusted comparative information has been prepared on different basis
|
Text |
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 17.C27 Disclosure
|
The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
|
||
Explanation of basis of preparation of unadjusted comparative information
|
Text |
IFRS 10.C6B Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure
|
The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
|
||
[824180] Notes - Agriculture
|
|||||
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets
[text block]
|
Text block |
IAS 41 - Disclosure Disclosure
|
The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological
assets.
|
||
Gains (losses) on initial recognition of biological assets and agricultural produce for current period
|
Monetary duration, credit |
IAS 41.40 Disclosure
|
The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural
produce. [Refer: Biological assets]
|
||
Gains (losses) on change in fair value less costs to sell of biological assets for current period
|
Monetary duration, credit |
IAS 41.40 Disclosure
|
The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets.
[Refer: Biological assets]
|
||
Disclosure of detailed information about biological assets [text block]
|
Text block |
IAS 41.43 Example
|
The disclosure of detailed information about biological assets. [Refer: Biological assets]
|
||
Disclosure of detailed information about biological assets [abstract]
|
|||||
Disclosure of detailed information about biological assets [table]
|
Table |
IAS 41.43 Example
|
Schedule disclosing information related to details of biological assets.
|
||
Biological assets by group [axis]
|
Axis |
IAS 41.41 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Biological assets by group [domain]
|
Domain [default] |
IAS 41.41 Disclosure
|
This member stands for all biological assets when disaggregated by group. It also represents the standard value for the 'Biological
assets by group' axis if no other member is used. [Refer: Biological assets]
|
||
Living animals [member]
|
Member |
IAS 41.41 Common practice
|
This member stands for living animals.
|
||
Plants [member]
|
Member |
IAS 41.41 Common practice
|
This member stands for plants.
|
||
|
|
|
|||
Living animals [member]
|
Member |
IAS 41.41 Common practice
|
This member stands for living animals.
|
||
Plants [member]
|
Member |
IAS 41.41 Common practice
|
This member stands for plants.
|
||
Biological assets by type [axis]
|
Axis |
IAS 41.43 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Biological assets by type [domain]
|
Domain [default] |
IAS 41.43 Example
|
This member stands for all biological assets when disaggregated by type. It also represents the standard value for the 'Biological
assets by type' axis if no other member is used. [Refer: Biological assets]
|
||
Consumable biological assets [member]
|
Member |
IAS 41.43 Example
|
This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural
produce or sold as biological assets. [Refer: Biological assets]
|
||
Bearer biological assets [member]
|
Member |
IAS 41.43 Example
|
This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets.
[Refer: Biological assets; Consumable biological assets [member]]
|
||
|
|
|
|||
Consumable biological assets [member]
|
Member |
IAS 41.43 Example
|
This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural
produce or sold as biological assets. [Refer: Biological assets]
|
||
Bearer biological assets [member]
|
Member |
IAS 41.43 Example
|
This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets.
[Refer: Biological assets; Consumable biological assets [member]]
|
||
Biological assets by age [axis]
|
Axis |
IAS 41.43 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Biological assets by age [domain]
|
Domain [default] |
IAS 41.43 Example
|
This member stands for all biological assets when disaggregated by age. It also represents the standard value for the 'Biological
assets by age' axis if no other member is used. [Refer: Biological assets]
|
||
Mature biological assets [member]
|
Member |
IAS 41.43 Example
|
This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications
(for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological
assets]
|
||
Immature biological assets [member]
|
Member |
IAS 41.43 Example
|
This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable
specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets).
[Refer: Biological assets]
|
||
|
|
|
|||
Immature biological assets [member]
|
Member |
IAS 41.43 Example
|
This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable
specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets).
[Refer: Biological assets]
|
||
Mature biological assets [member]
|
Member |
IAS 41.43 Example
|
This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications
(for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological
assets]
|
||
Disclosure of detailed information about biological assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of biological assets
|
Text |
IAS 41.41 Disclosure
|
The description of biological assets. [Refer: Biological assets]
|
||
Biological assets
|
Monetary instant, debit |
IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example
|
The amount of living animals or plants recognised as assets.
|
||
Description of nature of activities of biological assets
|
Text |
IAS 41.46 a Disclosure
|
The description of the nature of activities involving biological assets. [Refer: Biological assets]
|
||
Area of land used for agriculture
|
Area |
IAS 41.46 b (i) Common practice
|
The area of land used for agriculture by the entity.
|
||
Number of living animals
|
Decimal instant |
IAS 41.46 b (i) Common practice
|
The number of entity's living animals.
|
||
Disclosure of information about agricultural produce [text block]
|
Text block |
IAS 41.46 b (ii) Disclosure
|
The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity's biological
assets. [Refer: Biological assets]
|
||
Disclosure of information about agricultural produce [abstract]
|
|||||
Disclosure of information about agricultural produce [table]
|
Table |
IAS 41.46 b (ii) Disclosure
|
Schedule disclosing information related to agricultural produce.
|
||
Agricultural produce by group [axis]
|
Axis |
IAS 41.46 b (ii) Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Agricultural produce by group [domain]
|
Domain [default] |
IAS 41.46 b (ii) Common practice
|
This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the
'Agricultural produce by group' axis if no other member is used. [Refer: Current agricultural produce]
|
||
|
|
|
|||
Disclosure of information about agricultural produce [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Output of agricultural produce
|
Decimal duration |
IAS 41.46 b (ii) Common practice
|
The output of entity's agricultural produce.
|
||
Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural
produce
|
Text |
IAS 41.46 b Disclosure
|
The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of
agricultural produce. [Refer: Biological assets]
|
||
Biological assets whose title is restricted
|
Monetary instant, debit |
IAS 41.49 a Disclosure
|
The amount of biological assets whose title is restricted. [Refer: Biological assets]
|
||
Biological assets pledged as security for liabilities
|
Monetary instant, debit |
IAS 41.49 a Disclosure
|
The amount of biological assets pledged as security for liabilities. [Refer: Biological assets]
|
||
Commitments for development or acquisition of biological assets
|
Monetary instant, credit |
IAS 41.49 b Disclosure
|
The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]
|
||
Description of financial risk management related to agricultural activity
|
Text |
IAS 41.49 c Disclosure
|
The description of financial risk management related to agricultural activity.
|
||
Disclosure of reconciliation of changes in biological assets [text block]
|
Text block |
IAS 41.50 Disclosure
|
The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
|
||
Disclosure of reconciliation of changes in biological assets [abstract]
|
|||||
Disclosure of reconciliation of changes in biological assets [table]
|
Table |
IAS 41.50 Disclosure
|
Schedule disclosing information related to the reconciliation of changes in biological assets.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
At cost [member]
|
Member |
IAS 40.32A Disclosure, IAS 41.55 Disclosure, IAS 41.50 Disclosure, IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
|
This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of
the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the
amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
|
||
|
|
|
|||
At cost [member]
|
Member |
IAS 40.32A Disclosure, IAS 41.55 Disclosure, IAS 41.50 Disclosure, IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
|
This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of
the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the
amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated depreciation, amortisation and impairment [member]
|
Member |
IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 41.54 f Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure
|
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation
expense]
|
||
Accumulated depreciation and amortisation [member]
|
Member |
IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IAS 40.79 c Common practice
|
This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Biological assets [axis]
|
Axis |
IAS 41.50 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Biological assets [domain]
|
Domain [default] |
IAS 41.50 Common practice
|
This member stands for living animals or plants. It also represents the standard value for the 'Biological assets' axis if
no other member is used.
|
||
Current biological assets [member]
|
Member |
IAS 41.50 Common practice
|
This member stands for current biological assets. [Refer: Biological assets]
|
||
Non-current biological assets [member]
|
Member |
IAS 41.50 Common practice
|
This member stands for non-current biological assets. [Refer: Biological assets]
|
||
|
|
|
|||
Non-current biological assets [member]
|
Member |
IAS 41.50 Common practice
|
This member stands for non-current biological assets. [Refer: Biological assets]
|
||
Current biological assets [member]
|
Member |
IAS 41.50 Common practice
|
This member stands for current biological assets. [Refer: Biological assets]
|
||
Disclosure of reconciliation of changes in biological assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reconciliation of changes in biological assets [abstract]
|
|||||
Biological assets at beginning of period
|
Monetary instant, debit |
IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example
|
The amount of living animals or plants recognised as assets.
|
||
Changes in biological assets [abstract]
|
|||||
Additions other than through business combinations, biological assets [abstract]
|
|||||
Additions from subsequent expenditure recognised as asset, biological assets
|
Monetary duration, debit |
IAS 41.50 Common practice
|
The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological
assets]
|
||
Additions from purchases, biological assets
|
Monetary duration, debit |
IAS 41.50 b Disclosure
|
The amount of additions to biological assets resulting from purchases. [Refer: Biological assets]
|
||
Total additions other than through business combinations, biological assets
|
Monetary duration, debit |
IAS 41.50 Common practice
|
|
||
Acquisitions through business combinations, biological assets
|
Monetary duration, debit |
IAS 41.50 e Disclosure
|
|
||
Increase (decrease) through net exchange differences, biological assets
|
Monetary duration, debit |
IAS 41.50 f Disclosure
|
The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial
statements from the functional currency into a different presentation currency, including the translation of a foreign operation
into the presentation currency of the reporting entity. [Refer: Biological assets]
|
||
Depreciation, biological assets
|
(Monetary) duration |
IAS 41.55 c Disclosure
|
The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]
|
||
Impairment loss recognised in profit or loss, biological assets
|
(Monetary) duration |
IAS 41.55 a Disclosure
|
The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit
or loss; Biological assets]
|
||
Reversal of impairment loss recognised in profit or loss, biological assets
|
Monetary duration |
IAS 41.55 b Disclosure
|
The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment
loss recognised in profit or loss; Biological assets]
|
||
Gains (losses) on fair value adjustment, biological assets [abstract]
|
|||||
Gains (losses) on fair value adjustment attributable to physical changes, biological assets
|
Monetary duration |
IAS 41.51 Example, IAS 41 - Example 1 XYZ Dairy Ltd Example
|
The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer:
Biological assets]
|
||
Gains (losses) on fair value adjustment attributable to price changes, biological assets
|
Monetary duration |
IAS 41 - Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example
|
The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the
market. [Refer: Biological assets]
|
||
Total gains (losses) on fair value adjustment, biological assets
|
Monetary duration |
IAS 41.50 a Disclosure
|
The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price
changes in the market. [Refer: Biological assets]
|
||
Increase (decrease) through other changes, biological assets
|
Monetary duration, debit |
IAS 41.50 g Disclosure
|
The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same
statement or note. [Refer: Biological assets]
|
||
Disposals, biological assets
|
(Monetary) duration, credit |
IAS 41.50 c Disclosure
|
The decrease in biological assets resulting from disposals. [Refer: Biological assets]
|
||
Decrease due to harvest, biological assets
|
(Monetary) duration, credit |
IAS 41.50 d Disclosure
|
The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes.
[Refer: Biological assets]
|
||
Decrease through classified as held for sale, biological assets
|
(Monetary) duration, credit |
IAS 41.50 c Disclosure
|
The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held
for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]
|
||
Total increase (decrease) in biological assets
|
Monetary duration, debit |
IAS 41.50 Disclosure
|
The increase (decrease) in biological assets. [Refer: Biological assets]
|
||
Biological assets at end of period
|
Monetary instant, debit |
IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example
|
The amount of living animals or plants recognised as assets.
|
||
Description of biological assets where fair value information is unreliable
|
Text |
IAS 41.54 a Disclosure
|
The description of biological assets where fair value information is unreliable and the entity measures them at their cost
less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]
|
||
Explanation of why fair value cannot be reliably measured for biological assets, at cost
|
Text |
IAS 41.54 b Disclosure
|
The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated
depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]
|
||
Range of estimates within which fair value is likely to lie for biological assets, at cost
|
Text |
IAS 41.54 c Disclosure
|
The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot
be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses.
[Refer: Biological assets]
|
||
Depreciation method, biological assets, at cost
|
Text |
IAS 41.54 d Disclosure
|
The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated
impairment losses. [Refer: Biological assets]
|
||
Depreciation method, biological assets, at cost, categorical
|
List |
IAS 41.54 d Disclosure
|
Indicates which depreciation method is used for biological assets measured at their cost less any accumulated depreciation
and accumulated impairment losses.
|
||
Depreciation rate, biological assets, at cost
|
Percent duration |
IAS 41.54 e Disclosure
|
The depreciation rate used for biological assets. [Refer: Biological assets]
|
||
Useful life measured as period of time, biological assets, at cost
|
Duration |
IAS 41.54 e Disclosure
|
The useful life, measured as period of time, used for biological assets. [Refer: Biological assets]
|
||
Useful life measured in production or other similar units, biological assets, at cost
|
Decimal duration |
IAS 41.54 e Disclosure
|
The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]
|
||
Description of useful life, biological assets, at cost
|
Text |
IAS 41.54 e Disclosure
|
Description of useful life used for biological assets. [Refer: Biological assets]
|
||
Description of biological assets previously measured at cost
|
Text |
IAS 41.56 a Disclosure
|
The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses,
which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member];
Biological assets; Impairment loss]
|
||
Explanation of why fair value becomes reliable for biological assets previously measured at cost
|
Text |
IAS 41.56 b Disclosure
|
The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less
any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]
|
||
Explanation of effect of change for biological asset for which fair value becomes reliably measurable
|
Text |
IAS 41.56 c Disclosure
|
The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost
less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological
assets; Impairment loss]
|
||
Description of nature and extent of government grants for agricultural activity recognised in financial statements
|
Text |
IAS 41.57 a Disclosure
|
The description of the nature and extent of government grants for agricultural activity recognised in the financial statements.
[Refer: Government [member]; Government grants]
|
||
Income from government grants related to agricultural activity
|
Monetary duration, credit |
IAS 41.57 a Common practice
|
The amount of income from government grants related to agricultural activities. [Refer: Government grants]
|
||
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity
|
Text |
IAS 41.57 b Disclosure
|
The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity.
[Refer: Government [member]; Government grants]
|
||
Explanation of significant decrease in level of government grants for agricultural activity
|
Text |
IAS 41.57 c Disclosure
|
The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government
[member]; Government grants]
|
||
[824500] Regulatory deferral accounts
|
|||||
Disclosure of regulatory deferral accounts [text block]
|
Text block |
IFRS 14 - Presentation Disclosure, IFRS 14 - Disclosure Disclosure
|
The entire disclosure for regulatory deferral accounts.
|
||
Items for presentation of regulatory deferral accounts [abstract]
|
|||||
Statement of financial position [abstract]
|
|||||
Regulatory deferral account debit balances and related deferred tax asset [abstract]
|
|||||
Regulatory deferral account debit balances [abstract]
|
|||||
Regulatory deferral account debit balances directly related to disposal group
|
Monetary instant, debit |
IFRS 14.25 Disclosure
|
The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory
deferral account debit balances; Disposal groups classified as held for sale [member]]
|
||
Other regulatory deferral account debit balances
|
Monetary instant, debit |
IFRS 14.IE5 Example, IFRS 14.25 Example
|
The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement
or note. [Refer: Regulatory deferral account debit balances]
|
||
Total regulatory deferral account debit balances
|
Monetary instant, debit |
IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
|
|
||
Deferred tax asset associated with regulatory deferral account balances
|
Monetary instant, debit |
IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure
|
|
||
Total regulatory deferral account debit balances and related deferred tax asset
|
Monetary instant, debit |
IFRS 14.B11 a Disclosure, IFRS 14.24 Disclosure
|
The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account
debit balances; Deferred tax asset associated with regulatory deferral account balances]
|
||
Assets and regulatory deferral account debit balances
|
Monetary instant, debit |
IFRS 14.21 Disclosure
|
The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]
|
||
Regulatory deferral account credit balances and related deferred tax liability [abstract]
|
|||||
Regulatory deferral account credit balances [abstract]
|
|||||
Regulatory deferral account credit balances directly related to disposal group
|
Monetary instant, credit |
IFRS 14.25 Disclosure
|
The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory
deferral account credit balances; Disposal groups classified as held for sale [member]]
|
||
Other regulatory deferral account credit balances
|
Monetary instant, credit |
IFRS 14.25 Example, IFRS 14.IE5 Example
|
The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement
or note. [Refer: Regulatory deferral account credit balances]
|
||
Total regulatory deferral account credit balances
|
Monetary instant, credit |
IFRS 14.20 b Disclosure, IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure
|
|
||
Deferred tax liability associated with regulatory deferral account balances
|
Monetary instant, credit |
IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure
|
|
||
Total regulatory deferral account credit balances and related deferred tax liability
|
Monetary instant, credit |
IFRS 14.B11 a Disclosure, IFRS 14.24 Disclosure
|
The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral
account credit balances; Deferred tax liability associated with regulatory deferral account balances]
|
||
Equity, liabilities and regulatory deferral account credit balances
|
Monetary instant, credit |
IFRS 14.21 Disclosure
|
The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory
deferral account credit balances]
|
||
Statement of profit or loss and other comprehensive income [abstract]
|
|||||
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in
related deferred tax
|
Monetary duration, credit |
IFRS 14.23 Disclosure
|
The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the
net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss;
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)]
|
||
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in
related deferred tax, attributable to owners of parent
|
Monetary duration, credit |
IFRS 14.IE1 Example, IFRS 14.23 Example
|
The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances
related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory
deferral account balances related to profit or loss and net movement in related deferred tax]
|
||
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in
related deferred tax, attributable to non-controlling interests
|
Monetary duration, credit |
IFRS 14.IE1 Example, IFRS 14.23 Example
|
The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account
balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement
in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling
interests]
|
||
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
|
|||||
Net movement in regulatory deferral account balances related to profit or loss [abstract]
|
|||||
Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation
|
Monetary duration, credit |
IFRS 14.25 Disclosure
|
The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated
with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued
operations [member]]
|
||
Net movement in other regulatory deferral account balances related to profit or loss
|
Monetary duration, credit |
IFRS 14.25 Common practice, IFRS 14.IE5 Common practice
|
The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not
separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to
profit or loss]
|
||
Total net movement in regulatory deferral account balances related to profit or loss
|
Monetary duration, credit |
IFRS 14.35 Disclosure, IFRS 14.23 Disclosure
|
|
||
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss
|
Monetary duration, credit |
IFRS 14.24 Disclosure, IFRS 14.B12 b Disclosure
|
The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss.
[Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory
deferral account balances; Profit (loss)]
|
||
Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred
tax
|
Monetary duration, credit |
IFRS 14.B12 a Disclosure, IFRS 14.24 Disclosure
|
The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related
deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred
tax arising from regulatory deferral account balances related to profit or loss]
|
||
Net movement in regulatory deferral account balances related to other comprehensive income [abstract]
|
|||||
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not
be reclassified to profit or loss
|
Monetary duration, credit |
IFRS 14.22 a Disclosure, IFRS 14.35 Disclosure
|
|
||
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not
be reclassified to profit or loss
|
Monetary duration, credit |
IFRS 14.22 a Disclosure
|
|
||
Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified
to profit or loss
|
Monetary duration, debit |
IFRS 14.22 a Disclosure
|
|
||
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be
reclassified to profit or loss [abstract]
|
|||||
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit
or loss, net of tax
|
Monetary duration, credit |
IFRS 14.22 b Disclosure
|
|
||
Reclassification adjustments on net movement in regulatory deferral account balances, net of tax
|
(Monetary) duration, debit |
IFRS 14.22 b Disclosure
|
|
||
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be
reclassified to profit or loss
|
Monetary duration, credit |
IFRS 14.35 Disclosure, IFRS 14.22 b Disclosure
|
|
||
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be
reclassified to profit or loss [abstract]
|
|||||
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit
or loss, before tax
|
Monetary duration, credit |
IFRS 14.22 b Disclosure
|
|
||
Reclassification adjustments on net movement in regulatory deferral account balances, before tax
|
(Monetary) duration, debit |
IFRS 14.22 b Disclosure
|
|
||
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be
reclassified to profit or loss
|
Monetary duration, credit |
IFRS 14.22 b Disclosure
|
|
||
Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to
profit or loss
|
Monetary duration, debit |
IFRS 14.22 b Disclosure
|
|
||
Earnings per share [abstract]
|
|||||
Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related
deferred tax
|
Per share duration |
IFRS 14.26 Disclosure, IAS 33.67 Disclosure
|
Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement
in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related
to profit or loss and net movement in related deferred tax]
|
||
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related
deferred tax
|
Per share duration |
IFRS 14.26 Disclosure, IAS 33.67 Disclosure
|
Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement
in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related
to profit or loss and net movement in related deferred tax]
|
||
Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances
and net movement in related deferred tax
|
Per share duration |
IAS 33.67 Disclosure, IFRS 14.26 Disclosure
|
|
||
Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances
and net movement in related deferred tax
|
Per share duration |
IFRS 14.26 Disclosure, IAS 33.67 Disclosure
|
|
||
Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances
and net movement in related deferred tax
|
Per share duration |
IAS 33.67 Disclosure, IFRS 14.26 Disclosure
|
Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account
balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory
deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]
|
||
Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances
and net movement in related deferred tax
|
Per share duration |
IAS 33.67 Disclosure, IFRS 14.26 Disclosure
|
Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account
balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory
deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]
|
||
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured
initially and subsequently
|
Text |
IFRS 14.32 Disclosure
|
|
||
Disclosure of information about activities subject to rate regulation [text block]
|
Text block |
IFRS 14 - Explanation of activities subject to rate regulation Disclosure
|
The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing
the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval
by a rate regulator.
|
||
Disclosure of information about activities subject to rate regulation [abstract]
|
|||||
Disclosure of information about activities subject to rate regulation [table]
|
Table |
IFRS 14 - Explanation of activities subject to rate regulation Disclosure
|
Schedule disclosing information related to activities subject to rate regulation.
|
||
Types of rate-regulated activities [axis]
|
Axis |
IFRS 14.33 Disclosure, IFRS 14.30 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of rate-regulated activities [domain]
|
Domain [default] |
IFRS 14.30 Disclosure, IFRS 14.33 Disclosure
|
This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for
the 'Types of rate-regulated activities' axis if no other member is used.
|
||
Electricity distribution [member]
|
Member |
IFRS 14.33 Example, IFRS 14.IE2 Example
|
This member stands for an entity’s activity related to distribution of electricity.
|
||
Gas distribution [member]
|
Member |
IFRS 14.33 Example, IFRS 14.IE2 Example
|
This member stands for an entity’s activity related to distribution of gas.
|
||
|
|
|
|||
Gas distribution [member]
|
Member |
IFRS 14.33 Example, IFRS 14.IE2 Example
|
This member stands for an entity’s activity related to distribution of gas.
|
||
Electricity distribution [member]
|
Member |
IFRS 14.33 Example, IFRS 14.IE2 Example
|
This member stands for an entity’s activity related to distribution of electricity.
|
||
Classes of regulatory deferral account balances [axis]
|
Axis |
IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of regulatory deferral account balances [domain]
|
Domain [default] |
IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure
|
This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents
the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory
deferral account balances [domain]]
|
||
Taxation-related regulatory deferral account balances [member]
|
Member |
IFRS 14.34 Disclosure
|
|
||
|
|
|
|||
Taxation-related regulatory deferral account balances [member]
|
Member |
IFRS 14.34 Disclosure
|
|
||
Disclosure of information about activities subject to rate regulation [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature and extent of rate-regulated activity
|
Text |
IFRS 14.30 a Disclosure
|
|
||
Description of nature of regulatory rate-setting process
|
Text |
IFRS 14.30 a Disclosure
|
The description of the nature of the regulatory rate-setting process.
|
||
Description of identity of rate regulator(s)
|
Text |
IFRS 14.30 b Disclosure
|
The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute
or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body
or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation
to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.
|
||
Statement that rate regulator is related party
|
Text |
IFRS 14.30 b Disclosure
|
|
||
Explanation of how rate regulator is related
|
Text |
IFRS 14.30 b Disclosure
|
The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]
|
||
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty
|
Text |
IFRS 14.30 c Disclosure
|
|
||
Description of cross-reference to disclosures about activities subject to rate regulation
|
Text |
IFRS 14.31 Disclosure
|
The description of cross-reference to disclosures about activities subject to rate regulation.
|
||
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]
|
Text block |
IFRS 14 - Explanation of recognised amounts Disclosure
|
|
||
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
|
|||||
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]
|
Table |
IFRS 14 - Explanation of recognised amounts Disclosure
|
Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.
|
||
Types of rate-regulated activities [axis]
|
Axis |
IFRS 14.33 Disclosure, IFRS 14.30 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of rate-regulated activities [domain]
|
Domain [default] |
IFRS 14.30 Disclosure, IFRS 14.33 Disclosure
|
This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for
the 'Types of rate-regulated activities' axis if no other member is used.
|
||
Electricity distribution [member]
|
Member |
IFRS 14.33 Example, IFRS 14.IE2 Example
|
This member stands for an entity’s activity related to distribution of electricity.
|
||
Gas distribution [member]
|
Member |
IFRS 14.33 Example, IFRS 14.IE2 Example
|
This member stands for an entity’s activity related to distribution of gas.
|
||
|
|
|
|||
Gas distribution [member]
|
Member |
IFRS 14.33 Example, IFRS 14.IE2 Example
|
This member stands for an entity’s activity related to distribution of gas.
|
||
Electricity distribution [member]
|
Member |
IFRS 14.33 Example, IFRS 14.IE2 Example
|
This member stands for an entity’s activity related to distribution of electricity.
|
||
Regulatory deferral account balances [axis]
|
Axis |
IFRS 14.B22 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Regulatory deferral account balances [domain]
|
Domain [default] |
IFRS 14.B22 Disclosure
|
This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense
(or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies
for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that
can be charged to customers. This member also represents the standard value for the 'Regulatory deferral account balances'
axis if no other member is used.
|
||
Regulatory deferral account balances not classified as disposal groups [member]
|
Member |
IFRS 14.B22 Disclosure
|
|
||
Regulatory deferral account balances classified as disposal groups [member]
|
Member |
IFRS 14.B22 Disclosure
|
|
||
|
|
|
|||
Regulatory deferral account balances classified as disposal groups [member]
|
Member |
IFRS 14.B22 Disclosure
|
|
||
Regulatory deferral account balances not classified as disposal groups [member]
|
Member |
IFRS 14.B22 Disclosure
|
|
||
Classes of regulatory deferral account balances [axis]
|
Axis |
IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of regulatory deferral account balances [domain]
|
Domain [default] |
IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure
|
This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents
the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory
deferral account balances [domain]]
|
||
Taxation-related regulatory deferral account balances [member]
|
Member |
IFRS 14.34 Disclosure
|
|
||
|
|
|
|||
Taxation-related regulatory deferral account balances [member]
|
Member |
IFRS 14.34 Disclosure
|
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
|
|
|
|||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reconciliation of regulatory deferral account debit balances [abstract]
|
|||||
Regulatory deferral account debit balances at beginning of period
|
Monetary instant, debit |
IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
|
|
||
Changes in regulatory deferral account debit balances [abstract]
|
|||||
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral
account debit balances
|
Monetary duration, debit |
IFRS 14.33 a (i) Example
|
The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period
in the statement of financial position. [Refer: Regulatory deferral account debit balances]
|
||
Decrease through balances recovered in current period, regulatory deferral account debit balances
|
(Monetary) duration, credit |
IFRS 14.33 a (ii) Example
|
The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer:
Regulatory deferral account debit balances]
|
||
Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]
|
|||||
Decrease through impairments, regulatory deferral account debit balances
|
(Monetary) duration, credit |
IFRS 14.33 a (iii) Example
|
The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory
deferral account debit balances]
|
||
Increase through items acquired in business combination, regulatory deferral account debit balances
|
Monetary duration, debit |
IFRS 14.33 a (iii) Example
|
|
||
Decrease through disposals, regulatory deferral account debit balances
|
(Monetary) duration, credit |
IFRS 14.33 a (iii) Example
|
The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit
balances]
|
||
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances
|
Monetary duration, debit |
IFRS 14.33 a (iii) Example
|
The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer:
Regulatory deferral account debit balances]
|
||
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances
|
Monetary duration, debit |
IFRS 14.33 a (iii) Example
|
The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory
deferral account debit balances]
|
||
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances
|
Monetary duration, debit |
IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example
|
The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer:
Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances]
|
||
Total increase (decrease) through other changes, regulatory deferral account debit balances
|
Monetary duration, debit |
IFRS 14.33 a (iii) Example
|
The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately
disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]
|
||
Total increase (decrease) in regulatory deferral account debit balances
|
Monetary duration, debit |
IFRS 14.33 a Disclosure
|
The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
|
||
Regulatory deferral account debit balances at end of period
|
Monetary instant, debit |
IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure
|
|
||
Reconciliation of regulatory deferral account credit balances [abstract]
|
|||||
Regulatory deferral account credit balances at beginning of period
|
Monetary instant, credit |
IFRS 14.20 b Disclosure, IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure
|
|
||
Changes in regulatory deferral account credit balances [abstract]
|
|||||
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral
account credit balances
|
Monetary duration, credit |
IFRS 14.33 a (i) Example
|
The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period
in the statement of financial position. [Refer: Regulatory deferral account credit balances]
|
||
Decrease through balances reversed in current period, regulatory deferral account credit balances
|
(Monetary) duration, debit |
IFRS 14.33 a (ii) Example
|
The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer:
Regulatory deferral account credit balances]
|
||
Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]
|
|||||
Increase through items assumed in business combination, regulatory deferral account credit balances
|
Monetary duration, credit |
IFRS 14.33 a (iii) Example
|
|
||
Decrease through disposals, regulatory deferral account credit balances
|
(Monetary) duration, debit |
IFRS 14.33 a (iii) Example
|
The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account
credit balances]
|
||
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances
|
Monetary duration, credit |
IFRS 14.33 a (iii) Example
|
The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer:
Regulatory deferral account credit balances]
|
||
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances
|
Monetary duration, credit |
IFRS 14.33 a (iii) Example
|
The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory
deferral account credit balances]
|
||
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances
|
Monetary duration, credit |
IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example
|
The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer:
Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances]
|
||
Total increase (decrease) through other changes, regulatory deferral account credit balances
|
Monetary duration, credit |
IFRS 14.33 a (iii) Example
|
The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately
disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]
|
||
Total increase (decrease) in regulatory deferral account credit balances
|
Monetary duration, credit |
IFRS 14.33 a Disclosure
|
The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
|
||
Regulatory deferral account credit balances at end of period
|
Monetary instant, credit |
IFRS 14.20 b Disclosure, IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure
|
|
||
Rate of return used to reflect time value of money, regulatory deferral account balances
|
Percent instant |
IFRS 14.33 b Disclosure
|
|
||
Discount rate used to reflect time value of money, regulatory deferral account balances
|
Percent instant |
IFRS 14.33 b Disclosure
|
|
||
Remaining recovery period of regulatory deferral account debit balances
|
Duration |
IFRS 14.33 c Disclosure
|
The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
|
||
Remaining reversal period of regulatory deferral account credit balances
|
Duration |
IFRS 14.33 c Disclosure
|
The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
|
||
Statement that regulatory deferral account balance is no longer fully recoverable or reversible
|
Text |
IFRS 14.36 Disclosure
|
|
||
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible
|
Text |
IFRS 14.36 Disclosure
|
|
||
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable
|
Monetary instant, credit |
IFRS 14.36 Disclosure
|
The amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable.
[Refer: Regulatory deferral account debit balances]
|
||
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible
|
Monetary instant, debit |
IFRS 14.36 Disclosure
|
The amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible.
[Refer: Regulatory deferral account credit balances]
|
||
Description of impact of rate regulation on current and deferred tax
|
Text |
IFRS 14.34 Disclosure
|
The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing
the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval
by a rate regulator.
|
||
Increase (decrease) in current tax expense (income) due to rate regulation
|
Monetary duration, debit |
IFRS 14.34 Disclosure
|
The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing
the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval
by a rate regulator. [Refer: Current tax expense (income)]
|
||
Increase (decrease) in deferred tax expense (income) due to rate regulation
|
Monetary duration, debit |
IFRS 14.34 Disclosure
|
The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing
the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval
by a rate regulator. [Refer: Deferred tax expense (income)]
|
||
Additional disclosures related to regulatory deferral accounts [abstract]
|
|||||
Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests
|
Monetary duration, credit |
IFRS 14.B25 Disclosure
|
The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling
interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests]
|
||
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral
account balances in former subsidiary
|
Monetary duration, credit |
IFRS 14.B28 Disclosure
|
|
||
[825100] Notes - Investment property
|
|||||
Disclosure of investment property [text block]
|
Text block |
IAS 40 - Disclosure Disclosure
|
The entire disclosure for investment property.
|
||
Disclosure of detailed information about investment property [text block]
|
Text block |
IAS 40.32A Disclosure
|
The disclosure of detailed information about investment property. [Refer: Investment property]
|
||
Disclosure of detailed information about investment property [abstract]
|
|||||
Disclosure of detailed information about investment property [table]
|
Table |
IAS 40.32A Disclosure
|
Schedule disclosing information related to details of investment property.
|
||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IFRS 13.93 a Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
At cost [member]
|
Member |
IAS 40.32A Disclosure, IAS 41.55 Disclosure, IAS 41.50 Disclosure, IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
|
This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of
the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the
amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
|
||
Fair value model [member]
|
Member |
IAS 40.32A Disclosure, IAS 40.75 a Disclosure
|
This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset
or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
At cost or in accordance with IFRS 16 within fair value model [member]
|
Member |
IAS 40.78 Disclosure
|
This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure
a class of assets. [Refer: At cost [member]]
|
||
|
|
|
|||
At cost [member]
|
Member |
IAS 40.32A Disclosure, IAS 41.55 Disclosure, IAS 41.50 Disclosure, IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
|
This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of
the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the
amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
|
||
Fair value model [member]
|
Member |
IAS 40.32A Disclosure, IAS 40.75 a Disclosure
|
This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset
or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
At cost or in accordance with IFRS 16 within fair value model [member]
|
Member |
IAS 40.78 Disclosure
|
This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure
a class of assets. [Refer: At cost [member]]
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated depreciation, amortisation and impairment [member]
|
Member |
IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 41.54 f Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure
|
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation
expense]
|
||
Accumulated depreciation and amortisation [member]
|
Member |
IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IAS 40.79 c Common practice
|
This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Types of investment property [axis]
|
Axis |
IAS 1.112 c Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of investment property [domain]
|
Domain [default] |
IAS 1.112 c Common practice
|
This member stands for the standard value for the 'Types of investment property' axis if no other member is used.
|
||
Investment property completed [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for completed investment property. [Refer: Investment property completed]
|
||
Investment property under construction or development [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for investment property under construction or development. [Refer: Investment property under construction
or development]
|
||
Investment property [member]
|
Member [default] |
IFRS 13.94 Example,
|
|
||
Investment property under construction or development [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for investment property under construction or development. [Refer: Investment property under construction
or development]
|
||
Investment property completed [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for completed investment property. [Refer: Investment property completed]
|
||
Disclosure of detailed information about investment property [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reconciliation of changes in investment property [abstract]
|
|||||
Investment property at beginning of period
|
Monetary instant, debit |
IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IAS 1.54 b Disclosure
|
The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use
asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods
or services or for administrative purposes; or (b) sale in the ordinary course of business.
|
||
Changes in investment property [abstract]
|
|||||
Additions, investment property [abstract]
|
|||||
Additions from subsequent expenditure recognised as asset, investment property
|
Monetary duration, debit |
IAS 40.79 d (i) Disclosure, IAS 40.76 a Disclosure
|
The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment
property]
|
||
Additions from acquisitions, investment property
|
Monetary duration, debit |
IAS 40.79 d (i) Disclosure, IAS 40.76 a Disclosure
|
The amount of additions to investment property resulting from acquisitions. [Refer: Investment property]
|
||
Total additions other than through business combinations, investment property
|
Monetary duration, debit |
IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure
|
|
||
Acquisitions through business combinations, investment property
|
Monetary duration, debit |
IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosure
|
|
||
Increase (decrease) through net exchange differences, investment property
|
Monetary duration, debit |
IAS 40.76 e Disclosure, IAS 40.79 d (vi) Disclosure
|
The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial
statements from the functional currency into a different presentation currency, including the translation of a foreign operation
into the presentation currency of the reporting entity. [Refer: Investment property]
|
||
Depreciation, investment property
|
(Monetary) duration |
IAS 40.79 d (iv) Disclosure, IAS 40.76 Disclosure
|
The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]
|
||
Impairment loss recognised in profit or loss, investment property
|
(Monetary) duration |
IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
|
The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in
profit or loss; Investment property]
|
||
Reversal of impairment loss recognised in profit or loss, investment property
|
Monetary duration |
IAS 40.79 d (v) Disclosure, IAS 40.76 g Disclosure
|
The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment
loss recognised in profit or loss; Investment property]
|
||
Gains (losses) on fair value adjustment, investment property
|
Monetary duration |
IAS 40.76 d Disclosure
|
The gains (losses) from changes in the fair value of investment property. [Refer: Investment property]
|
||
Transfer from (to) inventories and owner-occupied property, investment property
|
Monetary duration, debit |
IAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosure
|
The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories;
Investment property]
|
||
Transfer from investment property under construction or development, investment property
|
Monetary duration, debit |
IAS 40.79 d Common practice, IAS 40.76 Common practice
|
The amount transferred from investment property under construction or development to completed investment property. [Refer:
Investment property]
|
||
Disposals, investment property
|
(Monetary) duration, credit |
IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
|
The decrease in investment property resulting from disposals. [Refer: Investment property]
|
||
Decrease through classified as held for sale, investment property
|
(Monetary) duration, credit |
IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
|
The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as
held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property;
Disposal groups classified as held for sale [member]]
|
||
Increase (decrease) through other changes, investment property
|
Monetary duration, debit |
IAS 40.79 d (viii) Disclosure, IAS 40.76 g Disclosure
|
The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the
same statement or note. [Refer: Investment property]
|
||
Total increase (decrease) in investment property
|
Monetary duration, debit |
IAS 40.79 d Disclosure, IAS 40.76 Disclosure
|
The increase (decrease) in investment property. [Refer: Investment property]
|
||
Investment property at end of period
|
Monetary instant, debit |
IAS 40.79 d Disclosure, IAS 40.76 Disclosure, IAS 1.54 b Disclosure
|
The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use
asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods
or services or for administrative purposes; or (b) sale in the ordinary course of business.
|
||
Explanation of whether entity applied fair value model or cost model to measure investment property
|
Text |
IAS 40.75 a Disclosure
|
The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer:
Fair value model [member]; At cost [member]; Investment property]
|
||
Entity applied fair value model or cost model to measure investment property
|
List |
IAS 40.75 a Disclosure
|
Indicates whether the entity applied the fair value model or the cost model to measure investment property.
|
||
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale
in ordinary course of business
|
Text |
IAS 40.75 c Disclosure
|
The description of the criteria used to distinguish investment property from owner-occupied property and from property held
for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer:
Investment property]
|
||
Description of extent to which fair value of investment property is based on valuation by independent valuer
|
Text |
IAS 40.75 e Disclosure
|
The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements)
is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent
experience in the location and category of the investment property being valued. [Refer: Investment property]
|
||
Rental income from investment property, net of direct operating expense [abstract]
|
|||||
Rental income from investment property
|
Monetary duration, credit |
IAS 40.75 f (i) Disclosure
|
The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]
|
||
Direct operating expense from investment property [abstract]
|
|||||
Direct operating expense from investment property generating rental income
|
(Monetary) duration, debit |
IAS 40.75 f (ii) Disclosure
|
The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated
rental income during the period recognised in profit or loss. [Refer: Investment property]
|
||
Direct operating expense from investment property not generating rental income
|
(Monetary) duration, debit |
IAS 40.75 f (iii) Disclosure
|
The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not
generate rental income during the period recognised in profit or loss. [Refer: Investment property]
|
||
Total direct operating expense from investment property
|
(Monetary) duration, debit |
IAS 40.75 f Common practice
|
The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment
property]
|
||
Rental income from investment property, net of direct operating expense
|
Monetary duration, credit |
IAS 1.112 c Common practice
|
The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer:
Direct operating expense from investment property; Rental income from investment property]
|
||
Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured
using different models
|
Monetary duration, credit |
IAS 40.75 f (iv) Disclosure
|
The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in
which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment
property]
|
||
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment
property
|
Text |
IAS 40.75 g Disclosure
|
The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and
proceeds on the disposal of investment property. [Refer: Investment property]
|
||
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
|
Monetary instant |
IAS 40.75 g Disclosure
|
The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal.
[Refer: Investment property]
|
||
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or
enhancements
|
Text |
IAS 40.75 h Disclosure
|
The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance
or enhancements. [Refer: Investment property]
|
||
Disclosure of significant adjustments to valuation obtained [text block]
|
Text block |
IAS 40.77 Disclosure
|
The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included
in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back,
and any other significant adjustments. [Refer: Investment property]
|
||
Description of investment property, at cost or in accordance with IFRS 16 within fair value model
|
Text |
IAS 40.78 a Disclosure
|
The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because
the entity cannot measure the fair value reliably. [Refer: Investment property]
|
||
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within
fair value model
|
Text |
IAS 40.78 b Disclosure
|
The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment
property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16
within fair value model [member]; Investment property]
|
||
Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16
within fair value model
|
Text |
IAS 40.78 c Disclosure
|
The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment
property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable
on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
|
||
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model
|
Text |
IAS 40.78 d (i) Disclosure
|
The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity
measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not
reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member];
Investment property]
|
||
Entity disposed investment property carried at cost or in accordance with IFRS 16 within fair value model
|
True/False |
IAS 40.78 d (i) Disclosure
|
Indicates (true false) whether the entity has disposed of investment property not carried at fair value when the entity measures
investment property using the cost model in IAS 16 or in accordance with IFRS 16 within the fair value model, because fair
value is not reliably determinable on a continuing basis.
|
||
Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale
|
Monetary instant, debit |
IAS 40.78 d (ii) Disclosure
|
The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value
model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
|
||
Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model
|
Monetary duration, credit |
IAS 40.78 d (iii) Disclosure
|
The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value
model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]
|
||
Depreciation method, investment property, cost model
|
Text |
IAS 40.79 a Disclosure
|
The depreciation method used for investment property measured using the cost model. [Refer: Investment property]
|
||
Depreciation method, investment property, cost model, categorical
|
List |
IAS 40.79 a Disclosure
|
Indicates which depreciation method is used for investment property measured using the cost model.
|
||
Depreciation rate, investment property, cost model
|
Percent duration |
IAS 40.79 b Disclosure
|
The depreciation rate used for investment property. [Refer: Investment property]
|
||
Useful life measured as period of time, investment property, cost model
|
Duration |
IAS 40.79 b Disclosure
|
The useful life, measured as period of time, used for investment property. [Refer: Investment property]
|
||
Description of useful life, investment property, cost model
|
Text |
IAS 40.79 b Disclosure
|
Description of useful life used for investment property. [Refer: Investment property]
|
||
Fair value of investment property when entity applies cost model
|
Monetary instant, debit |
IAS 40.79 e Disclosure
|
The amount of fair value of investment property when an entity applies the cost model to measure the investment property.
|
||
Description of investment property where fair value information is unreliable, cost model
|
Text |
IAS 40.79 e (i) Disclosure
|
The description of investment property accounted for using the cost model for which the entity cannot measure the fair value
reliably. [Refer: Investment property]
|
||
Explanation of why fair value cannot be reliably measured for investment property, cost model
|
Text |
IAS 40.79 e (ii) Disclosure
|
The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer:
Investment property]
|
||
Range of estimates within which fair value is likely to lie for investment property, cost model
|
Text |
IAS 40.79 e (iii) Disclosure
|
The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model.
[Refer: Investment property]
|
||
[825480] Notes - Separate financial statements
|
|||||
Disclosure of information about separate financial statements [text block]
|
Text block |
IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure
|
The disclosure of information about separate financial statements.
|
||
Description of nature of financial statements
|
Text |
IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
|
The description of the nature of financial statements (for example, whether the financial statements are of an individual
entity or a group of entities).
|
||
Nature of financial statements
|
List |
IAS 1.51 b Disclosure, IAS 27.17 a Disclosure, IAS 27.16 a Disclosure
|
Indicates the nature of financial statements (for example, whether the financial statements are of an individual entity or
a group of entities).
|
||
Description of fact that exemption from consolidation has been used
|
Text |
IAS 27.16 a Disclosure
|
The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]
|
||
Exemption from consolidation has been used
|
True/False |
IAS 27.16 a Disclosure
|
Indicates (true false) whether exemption from consolidation has been used.
|
||
Description of reasons why separate financial statements are prepared if not required by law
|
Text |
IAS 27.17 a Disclosure
|
The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]
|
||
Name of entity whose consolidated financial statements have been produced for public use
|
Text |
IAS 27.16 a Disclosure
|
The name of the entity's ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs
have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]
|
||
Principal place of business of entity whose consolidated financial statements have been produced for public use
|
Text |
IAS 27.16 a Disclosure
|
The principal place of business of the entity's ultimate or any intermediate parent whose consolidated financial statements
that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]
|
||
Country of incorporation of entity whose consolidated financial statements have been produced for public use
|
Text |
IAS 27.16 a Disclosure
|
The country in which the entity's ultimate, or any intermediate, parent, whose consolidated financial statements that comply
with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]
|
||
Address where consolidated financial statements are obtainable
|
Text |
IAS 27.16 a Disclosure
|
The address where consolidated financial statements that comply with IFRSs of the entity's ultimate or any intermediate parent
are obtainable. [Refer: Consolidated [member]; IFRSs [member]]
|
||
Disclosure of subsidiaries [text block]
|
Text block |
IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure
|
|
||
Disclosure of subsidiaries [abstract]
|
|||||
Disclosure of subsidiaries [table]
|
Table |
IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure
|
Schedule disclosing information related to subsidiaries.
|
||
Subsidiaries [axis]
|
Axis |
IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Subsidiaries [domain]
|
Domain [default] |
IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
|
This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.
|
||
|
Member |
IAS 27.17 b Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure
|
This member stands for entities that are controlled by another entity.
|
||
|
|
|
|||
|
Member |
IAS 27.17 b Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure
|
This member stands for entities that are controlled by another entity.
|
||
Disclosure of subsidiaries [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of subsidiary
|
Text |
IFRS 12.19B a Disclosure, IAS 27.16 b (i) Disclosure, IFRS 12.12 a Disclosure, IAS 27.17 b (i) Disclosure
|
|
||
Principal place of business of subsidiary
|
Text |
IFRS 12.12 b Disclosure, IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure
|
|
||
Country of incorporation of subsidiary
|
Text |
IAS 27.16 b (ii) Disclosure, IFRS 12.12 b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.19B b Disclosure
|
|
||
Proportion of ownership interest in subsidiary
|
Percent duration |
IFRS 12.19B c Disclosure, IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Proportion of voting rights held in subsidiary
|
Percent duration |
IAS 27.16 b (iii) Disclosure, IFRS 12.19B c Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Disclosure of joint ventures [text block]
|
Text block |
IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure
|
|
||
Disclosure of joint ventures [abstract]
|
|||||
Disclosure of joint ventures [table]
|
Table |
IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure
|
Schedule disclosing information related to joint ventures.
|
||
Joint ventures [axis]
|
Axis |
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Joint ventures [domain]
|
Domain [default] |
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure
|
This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
|
||
|
Member |
IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure
|
This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the
net assets of the arrangement.
|
||
|
|
|
|||
|
Member |
IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure
|
This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the
net assets of the arrangement.
|
||
Disclosure of joint ventures [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of joint venture
|
Text |
IFRS 12.21 a (i) Disclosure, IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure
|
|
||
Principal place of business of joint venture
|
Text |
IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure, IAS 27.16 b (ii) Disclosure
|
|
||
Country of incorporation of joint venture
|
Text |
IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure, IAS 27.16 b (ii) Disclosure
|
|
||
Proportion of ownership interest in joint venture
|
Percent duration |
IFRS 12.21 a (iv) Disclosure, IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Proportion of voting rights held in joint venture
|
Percent duration |
IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Disclosure of associates [text block]
|
Text block |
IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure
|
|
||
Disclosure of associates [abstract]
|
|||||
Disclosure of associates [table]
|
Table |
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure
|
Schedule disclosing information related to associates.
|
||
Associates [axis]
|
Axis |
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Associates [domain]
|
Domain [default] |
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
|
This member stands for the standard value for the 'Associates' axis if no other member is used.
|
||
|
Member |
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IAS 27.17 b Disclosure
|
This member stands for the entities over which the investor has significant influence.
|
||
|
|
|
|||
|
Member |
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IAS 27.17 b Disclosure
|
This member stands for the entities over which the investor has significant influence.
|
||
Disclosure of associates [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of associate
|
Text |
IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure, IAS 27.16 b (i) Disclosure
|
|
||
Principal place of business of associate
|
Text |
IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure
|
|
||
Country of incorporation of associate
|
Text |
IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure
|
|
||
Proportion of ownership interest in associate
|
Percent duration |
IFRS 12.21 a (iv) Disclosure, IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Proportion of voting rights held in associate
|
Percent duration |
IFRS 12.21 a (iv) Disclosure, IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure
|
|
||
Method used to account for investments in subsidiaries
|
Text |
IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
|
|
||
Method used to account for investments in subsidiaries, categorical
|
List |
IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
|
Indicates which method is used to account for investments in subsidiaries.
|
||
Method used to account for investments in joint ventures
|
Text |
IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
|
|
||
Method used to account for investments in joint ventures, categorical
|
List |
IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
|
Indicates which method is used to account for investments in joint ventures.
|
||
Method used to account for investments in associates
|
Text |
IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
|
|
||
Method used to account for investments in associates, categorical
|
List |
IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
|
Indicates which method is used to account for investments in associates.
|
||
Statement that investment entity prepares separate financial statements as its only financial statements
|
Text |
IAS 27.16A Disclosure
|
The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure
of investment entities [text block]; Separate [member]]
|
||
Description of identification of financial statements to which separate financial statements relate
|
Text |
IAS 27.17 Disclosure
|
The description of the identity of financial statements to which separate financial statements relate.
|
||
Identification of unadjusted comparative information
|
Text |
IAS 16.80A Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure, IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure
|
The identification of unadjusted comparative information in the financial statements.
|
||
Statement that unadjusted comparative information has been prepared on different basis
|
Text |
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 17.C27 Disclosure
|
The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
|
||
Explanation of basis of preparation of unadjusted comparative information
|
Text |
IFRS 10.C6B Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure
|
The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
|
||
[825700] Notes - Interests in other entities
|
|||||
Disclosure of interests in other entities [text block]
|
Text block |
IFRS 12.1 Disclosure
|
The entire disclosure for interests in other entities.
|
||
Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]
|
Text block |
IFRS 12.7 Disclosure
|
The disclosure of significant judgements and assumptions made in relation to interests in other entities.
|
||
Description of significant judgements and assumptions made in determining that entity does not control another entity even
though it holds more than half of voting rights
|
Text |
IFRS 12.9 a Example
|
The description of significant judgements and assumptions made in determining that the entity does not control another entity
even though it holds more than half of the voting rights.
|
||
Description of significant judgements and assumptions made in determining that entity controls another entity even though
it holds less than half of voting rights
|
Text |
IFRS 12.9 b Example
|
The description of significant judgements and assumptions made when the entity determines that it controls another entity
even though it holds less than half of voting rights.
|
||
Description of significant judgements and assumptions made in determining that entity is agent or principal
|
Text |
IFRS 12.9 c Example
|
The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.
|
||
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more
than twenty per cent
|
Text |
IFRS 12.9 d Example
|
The description of significant judgements and assumptions made in determining that the entity does not have significant influence
over another entity even though it holds more than 20 per cent of the voting rights of another entity.
|
||
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee
is less than twenty per cent
|
Text |
IFRS 12.9 e Example
|
The description of significant judgements and assumptions made in determining that the entity has significant influence over
another entity even though it holds less than 20 per cent of the voting rights of another entity.
|
||
Disclosure of how entity aggregated interests in similar entities [text block]
|
Text block |
IFRS 12.B3 Disclosure
|
The disclosure of how the entity aggregated its interests in similar entities.
|
||
Disclosure of interests in subsidiaries [text block]
|
Text block |
IFRS 12.2 b (i) Disclosure
|
|
||
Disclosure of composition of group [text block]
|
Text block |
IFRS 12.10 a (i) Disclosure
|
|
||
Disclosure of subsidiaries [text block]
|
Text block |
IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure
|
|
||
Disclosure of subsidiaries [abstract]
|
|||||
Disclosure of subsidiaries [table]
|
Table |
IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure
|
Schedule disclosing information related to subsidiaries.
|
||
Subsidiaries [axis]
|
Axis |
IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Subsidiaries [domain]
|
Domain [default] |
IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
|
This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.
|
||
|
Member |
IAS 27.17 b Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure
|
This member stands for entities that are controlled by another entity.
|
||
Subsidiaries with material non-controlling interests [member]
|
Member |
IFRS 12.12 Disclosure
|
|
||
|
|
|
|||
|
Member |
IAS 27.17 b Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure
|
This member stands for entities that are controlled by another entity.
|
||
Subsidiaries with material non-controlling interests [member]
|
Member |
IFRS 12.12 Disclosure
|
|
||
Disclosure of subsidiaries [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of subsidiary
|
Text |
IFRS 12.19B a Disclosure, IAS 27.16 b (i) Disclosure, IFRS 12.12 a Disclosure, IAS 27.17 b (i) Disclosure
|
|
||
Principal place of business of subsidiary
|
Text |
IFRS 12.12 b Disclosure, IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure
|
|
||
Country of incorporation of subsidiary
|
Text |
IAS 27.16 b (ii) Disclosure, IFRS 12.12 b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.19B b Disclosure
|
|
||
Proportion of ownership interests held by non-controlling interests
|
Percent duration |
IFRS 12.12 c Disclosure
|
|
||
Proportion of voting rights held by non-controlling interests
|
Percent duration |
IFRS 12.12 d Disclosure
|
|
||
Profit (loss), attributable to non-controlling interests
|
Monetary duration, credit |
IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure
|
The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss);
Non-controlling interests]
|
||
Non-controlling interests
|
Monetary instant, credit |
IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure
|
|
||
Dividends paid to non-controlling interests
|
Monetary duration, credit |
IFRS 12.B10 a Disclosure
|
The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]
|
||
Current assets
|
Monetary instant, debit |
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
|
The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b)
holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d)
classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to
settle a liability for at least twelve months after the reporting period. [Refer: Assets]
|
||
Non-current assets
|
Monetary instant, debit |
IFRS 12.B12 b (ii) Disclosure, IAS 1.66 Disclosure, IFRS 12.B10 b Example
|
The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
|
||
Current liabilities
|
Monetary instant, credit |
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
|
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily
for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does
not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
|
||
Non-current liabilities
|
Monetary instant, credit |
IFRS 12.B12 b (iv) Disclosure, IAS 1.69 Disclosure, IFRS 12.B10 b Example
|
The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
|
||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions
with owners in their capacity as owners.
|
||
Date of end of reporting period of financial statements of subsidiary
|
Date |
IFRS 12.11 a Disclosure
|
The date of the end of the reporting period of the financial statements of a subsidiary.
|
||
Description of reason why using different reporting date or period for subsidiary
|
Text |
IFRS 12.11 b Disclosure
|
|
||
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
|
Text |
IFRS 12.13 a Disclosure
|
|
||
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's
ability to access or use assets and settle liabilities of group
|
Text |
IFRS 12.13 b Disclosure
|
|
||
Assets to which significant restrictions apply
|
Monetary instant, debit |
IFRS 12.13 c Disclosure
|
The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example,
statutory, contractual and regulatory restrictions) apply on the entity's ability to access or use the assets.
|
||
Liabilities to which significant restrictions apply
|
Monetary instant, credit |
IFRS 12.13 c Disclosure
|
The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for
example, statutory, contractual and regulatory restrictions) apply on the entity's ability to settle the liabilities of the
group.
|
||
Disclosure of information about consolidated structured entities [text block]
|
Text block |
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
|
|
||
Disclosure of information about consolidated structured entities [abstract]
|
|||||
Disclosure of information about consolidated structured entities [table]
|
Table |
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
|
Schedule disclosing information related to consolidated structured entities.
|
||
Consolidated structured entities [axis]
|
Axis |
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Consolidated structured entities [domain]
|
Domain [default] |
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
|
This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used.
|
||
|
Member |
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
|
This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting
or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to
administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated
[member]]
|
||
|
|
|
|||
|
Member |
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
|
This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting
or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to
administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated
[member]]
|
||
Disclosure of information about consolidated structured entities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to
structured entity
|
Text |
IFRS 12.14 Disclosure, IFRS 12.B26 a Example
|
|
||
Description of type of support provided to structured entity without having contractual obligation to do so
|
Text |
IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
|
|
||
Support provided to structured entity without having contractual obligation to do so
|
Monetary duration |
IFRS 12.30 a Disclosure, IFRS 12.15 a Disclosure
|
|
||
Description of reasons for providing support to structured entity without having contractual obligation to do so
|
Text |
IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure
|
The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued
by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in
which the entity assisted the structured entity in obtaining financial support.
|
||
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted
in obtaining control
|
Text |
IFRS 12.16 Disclosure
|
|
||
Description of intentions to provide support to structured entity
|
Text |
IFRS 12.17 Disclosure, IFRS 12.31 Disclosure
|
The description of the entity's current intentions to provide financial or other support to a structured entity, including
intentions to assist the structured entity in obtaining financial support.
|
||
Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity
attributable to owners of parent [text block]
|
Text block |
IFRS 12.18 Disclosure
|
The disclosure of a schedule that shows the effects of any changes in the parent's ownership interest in a subsidiary that
do not result in a loss of control on the equity attributable to owners of the parent.
|
||
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable
to owners of parent
|
Monetary duration, credit |
IFRS 12.18 Disclosure
|
|
||
Gains (losses) recognised when control of subsidiary is lost
|
Monetary duration, credit |
IFRS 12.19 Disclosure
|
The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former
controlling interest.
|
||
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in
former subsidiary
|
Monetary duration, credit |
IFRS 12.19 a Disclosure
|
|
||
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
|
Text |
IFRS 12.19 b Disclosure
|
|
||
Disclosure of interests in associates [text block]
|
Text block |
IFRS 12.2 b (ii) Disclosure
|
|
||
Disclosure of associates [text block]
|
Text block |
IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure
|
|
||
Disclosure of associates [abstract]
|
|||||
Disclosure of associates [table]
|
Table |
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure
|
Schedule disclosing information related to associates.
|
||
Associates [axis]
|
Axis |
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Associates [domain]
|
Domain [default] |
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure
|
This member stands for the standard value for the 'Associates' axis if no other member is used.
|
||
|
Member |
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IAS 27.17 b Disclosure
|
This member stands for the entities over which the investor has significant influence.
|
||
Aggregated individually immaterial associates [member]
|
Member |
IFRS 12.21 c (ii) Disclosure
|
|
||
|
|
|
|||
|
Member |
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IAS 27.17 b Disclosure
|
This member stands for the entities over which the investor has significant influence.
|
||
Aggregated individually immaterial associates [member]
|
Member |
IFRS 12.21 c (ii) Disclosure
|
|
||
Disclosure of associates [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of associate
|
Text |
IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure, IAS 27.16 b (i) Disclosure
|
|
||
Description of nature of entity's relationship with associate
|
Text |
IFRS 12.21 a (ii) Disclosure
|
|
||
Principal place of business of associate
|
Text |
IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure
|
|
||
Country of incorporation of associate
|
Text |
IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure
|
|
||
Proportion of ownership interest in associate
|
Percent duration |
IFRS 12.21 a (iv) Disclosure, IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Proportion of voting rights held in associate
|
Percent duration |
IFRS 12.21 a (iv) Disclosure, IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure
|
|
||
Description of whether investment in associate is measured using equity method or at fair value
|
Text |
IFRS 12.21 b (i) Disclosure
|
|
||
Investment in associate is measured using equity method or at fair value
|
List |
IFRS 12.21 b (i) Disclosure
|
Indicates whether the investment in an associate is measured using the equity method or at fair value.
|
||
Description of basis of preparation of summarised financial information of associate
|
Text |
IFRS 12.B15 Disclosure
|
|
||
Dividends received
|
Monetary duration, debit |
IFRS 12.B12 a Disclosure
|
The amount of dividends received.
|
||
Current assets
|
Monetary instant, debit |
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
|
The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b)
holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d)
classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to
settle a liability for at least twelve months after the reporting period. [Refer: Assets]
|
||
Non-current assets
|
Monetary instant, debit |
IFRS 12.B12 b (ii) Disclosure, IAS 1.66 Disclosure, IFRS 12.B10 b Example
|
The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
|
||
Current liabilities
|
Monetary instant, credit |
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
|
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily
for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does
not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
|
||
Non-current liabilities
|
Monetary instant, credit |
IFRS 12.B12 b (iv) Disclosure, IAS 1.69 Disclosure, IFRS 12.B10 b Example
|
The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
|
||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Profit (loss) from continuing operations
|
Monetary duration, credit |
IFRS 8.28 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure
|
|
||
Profit (loss) from discontinued operations
|
Monetary duration, credit |
IFRS 12.B12 b (vii) Disclosure, IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure
|
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
|
||
Other comprehensive income
|
Monetary duration, credit |
IAS 1.106 d (ii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IFRS 12.B12 b (viii) Disclosure
|
The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required
or permitted by IFRSs. [Refer: IFRSs [member]]
|
||
Comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions
with owners in their capacity as owners.
|
||
Fair value of investments in associates for which there are quoted market prices
|
Monetary instant, debit |
IFRS 12.21 b (iii) Disclosure
|
|
||
Investments accounted for using equity method
|
Monetary instant, debit |
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure
|
The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment
is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets
of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other
comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
|
||
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 12.B16 a Disclosure
|
|
||
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 12.B16 b Disclosure
|
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure
|
|
||
Share of total comprehensive income of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 12.B16 d Disclosure
|
|
||
Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying
amount of interest in associate [text block]
|
Text block |
IFRS 12.B14 b Disclosure
|
|
||
Description of nature and extent of significant restrictions on transfer of funds to entity
|
Text |
IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure
|
The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements
or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash
dividends or to repay loans or advances.
|
||
Date of end of reporting period of financial statements of associate
|
Date |
IFRS 12.22 b (i) Disclosure
|
The date of the end of the reporting period of the financial statements of an associate.
|
||
Description of reason why using different reporting date or period for associate
|
Text |
IFRS 12.22 b (ii) Disclosure
|
|
||
Unrecognised share of losses of associates
|
Monetary duration, debit |
IFRS 12.22 c Disclosure
|
|
||
Cumulative unrecognised share of losses of associates
|
Monetary instant, credit |
IFRS 12.22 c Disclosure
|
|
||
Contingent liabilities incurred in relation to interests in associates
|
Monetary instant, credit |
IFRS 12.23 b Disclosure
|
|
||
Share of contingent liabilities of associates incurred jointly with other investors
|
Monetary instant, credit |
IFRS 12.23 b Disclosure
|
|
||
Disclosure of interests in joint arrangements [text block]
|
Text block |
IFRS 12.2 b (ii) Disclosure
|
The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have
joint control.
|
||
Disclosure of joint operations [text block]
|
Text block |
IFRS 12.B4 c Disclosure
|
|
||
Disclosure of joint operations [abstract]
|
|||||
Disclosure of joint operations [table]
|
Table |
IFRS 12.B4 c Disclosure
|
Schedule disclosing information related to joint operations.
|
||
Joint operations [axis]
|
Axis |
IFRS 12.B4 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Joint operations [domain]
|
Domain [default] |
IFRS 12.B4 c Disclosure
|
This member stands for the standard value for the 'Joint operations' axis if no other member is used.
|
||
|
Member |
IFRS 12.B4 c Disclosure
|
This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the
assets, and obligations for the liabilities, relating to the arrangement.
|
||
|
|
|
|||
|
Member |
IFRS 12.B4 c Disclosure
|
This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the
assets, and obligations for the liabilities, relating to the arrangement.
|
||
Disclosure of joint operations [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of joint operation
|
Text |
IFRS 12.21 a (i) Disclosure
|
|
||
Description of nature of entity's relationship with joint operation
|
Text |
IFRS 12.21 a (ii) Disclosure
|
|
||
Principal place of business of joint operation
|
Text |
IFRS 12.21 a (iii) Disclosure
|
|
||
Country of incorporation of joint operation
|
Text |
IFRS 12.21 a (iii) Disclosure
|
|
||
Proportion of ownership interest in joint operation
|
Percent duration |
IFRS 12.21 a (iv) Disclosure
|
|
||
Proportion of voting rights held in joint operation
|
Percent duration |
IFRS 12.21 a (iv) Disclosure
|
|
||
Disclosure of joint ventures [text block]
|
Text block |
IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure
|
|
||
Disclosure of joint ventures [abstract]
|
|||||
Disclosure of joint ventures [table]
|
Table |
IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure
|
Schedule disclosing information related to joint ventures.
|
||
Joint ventures [axis]
|
Axis |
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Joint ventures [domain]
|
Domain [default] |
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure
|
This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
|
||
|
Member |
IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure
|
This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the
net assets of the arrangement.
|
||
Aggregated individually immaterial joint ventures [member]
|
Member |
IFRS 12.21 c (i) Disclosure
|
|
||
|
|
|
|||
|
Member |
IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure
|
This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the
net assets of the arrangement.
|
||
Aggregated individually immaterial joint ventures [member]
|
Member |
IFRS 12.21 c (i) Disclosure
|
|
||
Disclosure of joint ventures [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of joint venture
|
Text |
IFRS 12.21 a (i) Disclosure, IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure
|
|
||
Description of nature of entity's relationship with joint venture
|
Text |
IFRS 12.21 a (ii) Disclosure
|
|
||
Principal place of business of joint venture
|
Text |
IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure, IAS 27.16 b (ii) Disclosure
|
|
||
Country of incorporation of joint venture
|
Text |
IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure, IAS 27.16 b (ii) Disclosure
|
|
||
Proportion of ownership interest in joint venture
|
Percent duration |
IFRS 12.21 a (iv) Disclosure, IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Proportion of voting rights held in joint venture
|
Percent duration |
IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Description of whether investment in joint venture is measured using equity method or at fair value
|
Text |
IFRS 12.21 b (i) Disclosure
|
|
||
Investment in joint venture is measured using equity method or at fair value
|
List |
IFRS 12.21 b (i) Disclosure
|
Indicates whether the investment in a joint venture is measured using the equity method or at fair value.
|
||
Description of basis of preparation of summarised financial information of joint venture
|
Text |
IFRS 12.B15 Disclosure
|
|
||
Dividends received
|
Monetary duration, debit |
IFRS 12.B12 a Disclosure
|
The amount of dividends received.
|
||
Current assets
|
Monetary instant, debit |
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
|
The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b)
holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d)
classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to
settle a liability for at least twelve months after the reporting period. [Refer: Assets]
|
||
Non-current assets
|
Monetary instant, debit |
IFRS 12.B12 b (ii) Disclosure, IAS 1.66 Disclosure, IFRS 12.B10 b Example
|
The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
|
||
Current liabilities
|
Monetary instant, credit |
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
|
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily
for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does
not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
|
||
Non-current liabilities
|
Monetary instant, credit |
IFRS 12.B12 b (iv) Disclosure, IAS 1.69 Disclosure, IFRS 12.B10 b Example
|
The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
|
||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Profit (loss) from continuing operations
|
Monetary duration, credit |
IFRS 8.28 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure
|
|
||
Profit (loss) from discontinued operations
|
Monetary duration, credit |
IFRS 12.B12 b (vii) Disclosure, IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure
|
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
|
||
Other comprehensive income
|
Monetary duration, credit |
IAS 1.106 d (ii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IFRS 12.B12 b (viii) Disclosure
|
The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required
or permitted by IFRSs. [Refer: IFRSs [member]]
|
||
Comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions
with owners in their capacity as owners.
|
||
Cash and cash equivalents
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
||
Other current financial liabilities
|
Monetary instant, credit |
IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure
|
The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer:
Other financial liabilities; Current financial liabilities]
|
||
Other non-current financial liabilities
|
Monetary instant, credit |
IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure
|
The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note.
[Refer: Other financial liabilities]
|
||
Depreciation and amortisation expense
|
Monetary duration, debit |
IFRS 12.B13 d Disclosure, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IAS 1.102 Example, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
|
The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable
amounts of assets over their useful lives.
|
||
Interest income
|
Monetary duration, credit |
IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure, IAS 1.112 c Common practice, IFRS 8.28 e Disclosure
|
The amount of income arising from interest.
|
||
Interest expense
|
Monetary duration, debit |
IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure
|
The amount of expense arising from interest.
|
||
Tax expense (income)
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure, IAS 12.79 Disclosure
|
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred
tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
|
||
Fair value of investments in joint ventures for which there are quoted market prices
|
Monetary instant, debit |
IFRS 12.21 b (iii) Disclosure
|
|
||
Investments accounted for using equity method
|
Monetary instant, debit |
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure
|
The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment
is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets
of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other
comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
|
||
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 12.B16 a Disclosure
|
|
||
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 12.B16 b Disclosure
|
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure
|
|
||
Share of total comprehensive income of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 12.B16 d Disclosure
|
|
||
Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying
amount of interest in joint venture [text block]
|
Text block |
IFRS 12.B14 b Disclosure
|
|
||
Description of nature and extent of significant restrictions on transfer of funds to entity
|
Text |
IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure
|
The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements
or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash
dividends or to repay loans or advances.
|
||
Date of end of reporting period of financial statements of joint venture
|
Date |
IFRS 12.22 b (i) Disclosure
|
The date of the end of the reporting period of the financial statements of a joint venture.
|
||
Description of reason why using different reporting date or period for joint venture
|
Text |
IFRS 12.22 b (ii) Disclosure
|
|
||
Unrecognised share of losses of joint ventures
|
Monetary duration, debit |
IFRS 12.22 c Disclosure
|
|
||
Cumulative unrecognised share of losses of joint ventures
|
Monetary instant, credit |
IFRS 12.22 c Disclosure
|
|
||
Commitments in relation to joint ventures
|
Monetary instant, credit |
IFRS 12.23 a Disclosure
|
|
||
Contingent liabilities incurred in relation to interests in joint ventures
|
Monetary instant, credit |
IFRS 12.23 b Disclosure
|
|
||
Share of contingent liabilities of joint ventures incurred jointly with other investors
|
Monetary instant, credit |
IFRS 12.23 b Disclosure
|
|
||
Disclosure of interests in unconsolidated structured entities [text block]
|
Text block |
IFRS 12.2 b (iii) Disclosure
|
|
||
Disclosure of unconsolidated structured entities [text block]
|
Text block |
IFRS 12.B4 e Disclosure
|
|
||
Disclosure of unconsolidated structured entities [abstract]
|
|||||
Disclosure of unconsolidated structured entities [table]
|
Table |
IFRS 12.B4 e Disclosure
|
Schedule disclosing information related to unconsolidated structured entities.
|
||
Unconsolidated structured entities [axis]
|
Axis |
IFRS 12.B4 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unconsolidated structured entities [domain]
|
Domain [default] |
IFRS 12.B4 e Disclosure
|
This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used.
|
||
|
Member |
IFRS 12.B4 e Disclosure
|
This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that
voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate
to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated
[member]]
|
||
Securitisation vehicles [member]
|
Member |
IFRS 12.B23 a Example
|
This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and
sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.
|
||
Asset-backed financings [member]
|
Member |
IFRS 12.B23 b Example
|
This member stands for asset-backed financings.
|
||
Investment funds [member]
|
Member |
IFRS 12.B23 c Example
|
This member stands for investment funds.
|
||
|
|
|
|||
|
Member |
IFRS 12.B4 e Disclosure
|
This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that
voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate
to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated
[member]]
|
||
Asset-backed financings [member]
|
Member |
IFRS 12.B23 b Example
|
This member stands for asset-backed financings.
|
||
Investment funds [member]
|
Member |
IFRS 12.B23 c Example
|
This member stands for investment funds.
|
||
Securitisation vehicles [member]
|
Member |
IFRS 12.B23 a Example
|
This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and
sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.
|
||
Disclosure of unconsolidated structured entities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Disclosure of information about interests in structured entity [text block]
|
Text block |
IFRS 12.26 Disclosure
|
The disclosure of qualitative and quantitative information about the entity's interests in structured entities, including,
but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.
|
||
Description of how entity determined which structured entities it sponsored
|
Text |
IFRS 12.27 a Disclosure
|
The description of how the entity has determined which structured entities it has sponsored.
|
||
Income from structured entities
|
Monetary duration, credit |
IFRS 12.27 b Disclosure
|
|
||
Description of types of income from structured entities
|
Text |
IFRS 12.B26 c Example, IFRS 12.27 b Disclosure
|
The description of the types of income from structured entities. [Refer: Income from structured entities]
|
||
Assets transferred to structured entities, at time of transfer
|
Monetary duration, credit |
IFRS 12.27 c Disclosure
|
|
||
Assets recognised in entity's financial statements in relation to structured entities
|
Monetary instant, debit |
IFRS 12.29 a Disclosure
|
|
||
Liabilities recognised in entity's financial statements in relation to structured entities
|
Monetary instant, credit |
IFRS 12.29 a Disclosure
|
|
||
Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured
entities are recognised
|
Text |
IFRS 12.29 b Disclosure
|
The description of the line items in the statement of financial position in which assets and liabilities in relation to structured
entities are recognised.
|
||
Maximum exposure to loss from interests in structured entities
|
Monetary instant |
IFRS 12.29 c Disclosure
|
|
||
Information about how maximum exposure to loss from interests in structured entities is determined
|
Text |
IFRS 12.29 c Disclosure
|
Information about how the amount that best represents the entity's maximum exposure to loss from its interests in structured
entities is determined. [Refer: Maximum exposure to loss from interests in structured entities]
|
||
Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified
|
Text |
IFRS 12.29 c Disclosure
|
|
||
Maximum exposure to loss from interests in structured entities cannot be quantified
|
True/False |
IFRS 12.29 c Disclosure
|
Indicates (true false) whether the entity cannot quantify its maximum exposure to loss from its interests in structured entities.
|
||
Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure
to loss from interests in structured entities
|
Text |
IFRS 12.29 d Disclosure
|
|
||
Description of type of support provided to structured entity without having contractual obligation to do so
|
Text |
IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
|
|
||
Support provided to structured entity without having contractual obligation to do so
|
Monetary duration |
IFRS 12.30 a Disclosure, IFRS 12.15 a Disclosure
|
|
||
Description of reasons for providing support to structured entity without having contractual obligation to do so
|
Text |
IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure
|
The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued
by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in
which the entity assisted the structured entity in obtaining financial support.
|
||
Description of intentions to provide support to structured entity
|
Text |
IFRS 12.17 Disclosure, IFRS 12.31 Disclosure
|
The description of the entity's current intentions to provide financial or other support to a structured entity, including
intentions to assist the structured entity in obtaining financial support.
|
||
Additional information about nature of and changes in risks associated with interests in structured entities [text block]
|
Text block |
IFRS 12.B25 Disclosure
|
The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured
entities.
|
||
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to
structured entity
|
Text |
IFRS 12.14 Disclosure, IFRS 12.B26 a Example
|
|
||
Losses incurred in relation to interests in structured entities
|
Monetary duration, debit |
IFRS 12.B26 b Example
|
|
||
Description of whether entity is required to absorb losses of structured entities before other parties
|
Text |
IFRS 12.B26 d Example
|
The description of whether the entity is required to absorb losses of structured entities before other parties.
|
||
Maximum limit of losses of structured entities which entity is required to absorb before other parties
|
Monetary instant, credit |
IFRS 12.B26 d Example
|
|
||
Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than
entity's interests [text block]
|
Text block |
IFRS 12.B26 d Example
|
The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank
lower than entity's interests in the structured entities.
|
||
Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect
fair value or risk of interests in structured entities [text block]
|
Text block |
IFRS 12.B26 e Example
|
The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect
the fair value or risk of the entity's interests in structured entities. [Refer: Guarantees [member]]
|
||
Description of difficulties structured entity experienced in financing its activities
|
Text |
IFRS 12.B26 f Example
|
The description of the difficulties that a structured entity has experienced in financing its activities.
|
||
Disclosure of forms of funding of structured entity and their weighted-average life [text block]
|
Text block |
IFRS 12.B26 g Example
|
The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their
weighted-average life.
|
||
Disclosure of investment entities [text block]
|
Text block |
IFRS 12 - Investment entity status Disclosure
|
The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors
for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its
business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures
and evaluates the performance of substantially all of its investments on a fair value basis.
|
||
Information about significant judgements and assumptions made in determining that entity is investment entity
|
Text |
IFRS 12.9A Disclosure
|
Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer:
Disclosure of investment entities [text block]]
|
||
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
|
Text |
IFRS 12.9A Disclosure
|
The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical
characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]
|
||
Description of change of investment entity status
|
Text |
IFRS 12.9B Disclosure
|
The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
|
||
Description of reasons for change of investment entity status
|
Text |
IFRS 12.9B Disclosure
|
The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text
block]]
|
||
Disclosure of effect of change of investment entity status on financial statements [text block]
|
Text block |
IFRS 12.9B Disclosure
|
The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of
investment entities [text block]]
|
||
Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status
|
Monetary instant, debit |
IFRS 12.9B a Disclosure
|
|
||
Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status
|
Monetary duration, credit |
IFRS 12.9B b Disclosure
|
|
||
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
|
Text |
IFRS 12.9B c Disclosure
|
|
||
Statement that investment entity is required to apply exception from consolidation
|
Text |
IFRS 12.19A Disclosure
|
The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment
entities [text block]]
|
||
Investment entity is required to apply exception from consolidation
|
True/False |
IFRS 12.19A Disclosure
|
Indicates (true false) whether the investment entity is required to apply an exception from consolidation.
|
||
Disclosure of information about unconsolidated subsidiaries [text block]
|
Text block |
IFRS 12.19B Disclosure
|
|
||
Disclosure of information about unconsolidated subsidiaries [abstract]
|
|||||
Disclosure of information about unconsolidated subsidiaries [table]
|
Table |
IFRS 12.19B Disclosure
|
Schedule disclosing information related to unconsolidated subsidiaries.
|
||
Unconsolidated subsidiaries [axis]
|
Axis |
IFRS 12.19B Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unconsolidated subsidiaries [domain]
|
Domain [default] |
IFRS 12.19B Disclosure
|
This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used.
|
||
Unconsolidated subsidiaries [member]
|
Member |
IFRS 12.19B Disclosure
|
|
||
Unconsolidated subsidiaries that investment entity controls directly [member]
|
Member |
IFRS 12.19B Disclosure
|
|
||
Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]
|
Member |
IFRS 12.19C Disclosure
|
|
||
|
|
|
|||
Unconsolidated subsidiaries [member]
|
Member |
IFRS 12.19B Disclosure
|
|
||
Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]
|
Member |
IFRS 12.19C Disclosure
|
|
||
Unconsolidated subsidiaries that investment entity controls directly [member]
|
Member |
IFRS 12.19B Disclosure
|
|
||
Disclosure of information about unconsolidated subsidiaries [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Name of subsidiary
|
Text |
IFRS 12.19B a Disclosure, IAS 27.16 b (i) Disclosure, IFRS 12.12 a Disclosure, IAS 27.17 b (i) Disclosure
|
|
||
Principal place of business of subsidiary
|
Text |
IFRS 12.12 b Disclosure, IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure
|
|
||
Country of incorporation of subsidiary
|
Text |
IAS 27.16 b (ii) Disclosure, IFRS 12.12 b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.19B b Disclosure
|
|
||
Proportion of ownership interest in subsidiary
|
Percent duration |
IFRS 12.19B c Disclosure, IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Proportion of voting rights held in subsidiary
|
Percent duration |
IAS 27.16 b (iii) Disclosure, IFRS 12.19B c Disclosure, IAS 27.17 b (iii) Disclosure
|
|
||
Description of nature and extent of significant restrictions on transfer of funds to entity
|
Text |
IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure
|
The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements
or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash
dividends or to repay loans or advances.
|
||
Description of current commitments or intentions to provide support to subsidiary
|
Text |
IFRS 12.19D b Disclosure
|
|
||
Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual
obligation to do so
|
Text |
IFRS 12.19E a Disclosure
|
|
||
Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
|
Monetary duration |
IFRS 12.19E a Disclosure
|
|
||
Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual
obligation to do so
|
Text |
IFRS 12.19E b Disclosure
|
|
||
Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]
|
Text block |
IFRS 12.19F Disclosure
|
|
||
Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
|
|||||
Disclosure of information about unconsolidated structured entities controlled by investment entity [table]
|
Table |
IFRS 12.19F Disclosure
|
Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.
|
||
Unconsolidated structured entities controlled by investment entity [axis]
|
Axis |
IFRS 12.19F Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unconsolidated structured entities controlled by investment entity [domain]
|
Domain [default] |
IFRS 12.19F Disclosure
|
This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard
value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer:
Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]]
|
||
|
|
|
|||
Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial
support to unconsolidated structured entity controlled by investment entity
|
Text |
IFRS 12.19F Disclosure
|
|
||
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured
entity
|
Text |
IFRS 12.19G Disclosure
|
|
||
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate
consolidation to equity method
|
Text |
IFRS 11.C4 Disclosure
|
The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net
assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate
consolidation to equity method results in negative net assets.
|
||
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method
|
Monetary instant, credit |
IFRS 11.C4 Disclosure
|
|
||
Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate
consolidation to equity method [text block]
|
Text block |
IFRS 11.C5 Disclosure
|
The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance
for the transition from proportionate consolidation to the equity method.
|
||
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity
method to accounting for assets and liabilities [text block]
|
Text block |
IFRS 11.C10 Disclosure
|
The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the
transition from the equity method to accounting for assets and liabilities.
|
||
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting
for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]
|
Text block |
IFRS 11.C12 b Disclosure
|
The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the
transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.
|
||
Identification of unadjusted comparative information
|
Text |
IAS 16.80A Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure, IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure
|
The identification of unadjusted comparative information in the financial statements.
|
||
Statement that unadjusted comparative information has been prepared on different basis
|
Text |
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 17.C27 Disclosure
|
The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
|
||
Explanation of basis of preparation of unadjusted comparative information
|
Text |
IFRS 10.C6B Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure
|
The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
|
||
[825900] Notes - Non-current asset held for sale and discontinued operations
|
|||||
Disclosure of non-current assets held for sale and discontinued operations [text block]
|
Text block |
IFRS 5 - Presentation and disclosure Disclosure
|
The entire disclosure for non-current assets held for sale and discontinued operations.
|
||
Disclosure of analysis of single amount of discontinued operations [text block]
|
Text block |
IFRS 5.33 b Disclosure
|
The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]
|
||
Disclosure of analysis of single amount of discontinued operations [abstract]
|
|||||
Disclosure of analysis of single amount of discontinued operations [table]
|
Table |
IFRS 5.33 b Disclosure
|
Schedule disclosing information related to the analysis of the single amount of discontinued operations.
|
||
Continuing and discontinued operations [axis]
|
Axis |
IFRS 5 - Presentation and disclosure Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
|
Member [default] |
IFRS 5 - Presentation and disclosure Disclosure
|
|
||
Discontinued operations [member]
|
Member |
IFRS 5 - Presentation and disclosure Disclosure
|
|
||
Disclosure of analysis of single amount of discontinued operations [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Profit (loss) before tax
|
Monetary duration, credit |
IFRS 8.23 Example, IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.28 b Example
|
The profit (loss) before tax expense or income. [Refer: Profit (loss)]
|
||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
|
Monetary duration, debit |
IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure
|
The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer:
Discontinued operations [member]; Profit (loss)]
|
||
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting
discontinued operation
|
Monetary duration, credit |
IFRS 5.33 b (iii) Disclosure
|
The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal
group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]
|
||
Tax expense (income) relating to gain (loss) on discontinuance
|
Monetary duration, debit |
IAS 12.81 h (i) Disclosure, IFRS 5.33 b (iv) Disclosure
|
The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued
operations [member]]
|
||
Profit (loss) from discontinued operations
|
Monetary duration, credit |
IFRS 12.B12 b (vii) Disclosure, IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure
|
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
|
||
Cash flows from continuing and discontinued operations [abstract]
|
|||||
Cash flows from (used in) operating activities [abstract]
|
|||||
Net cash flows from (used in) operating activities, continuing operations
|
Monetary duration |
IFRS 5.33 c Disclosure
|
|
||
Net cash flows from (used in) operating activities, discontinued operations
|
Monetary duration |
IFRS 5.33 c Disclosure
|
The cash flows from (used in) the entity's operating activities, related to discontinued operations. [Refer: Discontinued
operations [member]; Cash flows from (used in) operating activities]
|
||
Net cash flows from (used in) operating activities
|
Monetary duration |
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
|
|
||
Cash flows from (used in) investing activities [abstract]
|
|||||
Net cash flows from (used in) investing activities, continuing operations
|
Monetary duration, debit |
IFRS 5.33 c Disclosure
|
|
||
Net cash flows from (used in) investing activities, discontinued operations
|
Monetary duration, debit |
IFRS 5.33 c Disclosure
|
The cash flows from (used in) the entity's investing activities, related to discontinued operations. [Refer: Discontinued
operations [member]; Cash flows from (used in) investing activities]
|
||
Net cash flows from (used in) investing activities
|
Monetary duration, debit |
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
|
|
||
Cash flows from (used in) financing activities [abstract]
|
|||||
Net cash flows from (used in) financing activities, continuing operations
|
Monetary duration, debit |
IFRS 5.33 c Disclosure
|
|
||
Net cash flows from (used in) financing activities, discontinued operations
|
Monetary duration, debit |
IFRS 5.33 c Disclosure
|
The cash flows from (used in) the entity's financing activities, related to discontinued operations. [Refer: Discontinued
operations [member]; Cash flows from (used in) financing activities]
|
||
Net cash flows from (used in) financing activities
|
Monetary duration, debit |
IAS 7.50 d Disclosure, IAS 7.10 Disclosure
|
|
||
Increase (decrease) in cash and cash equivalents, discontinued operations
|
Monetary duration, debit |
IFRS 5.33 c Common practice
|
The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued
operations [member]]
|
||
Income from continuing operations attributable to owners of parent
|
Monetary duration, credit |
IFRS 5.33 d Disclosure
|
|
||
Income from discontinued operations attributable to owners of parent
|
Monetary duration, credit |
IFRS 5.33 d Disclosure
|
The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]
|
||
Profit (loss) from continuing operations attributable to non-controlling interests
|
Monetary duration, credit |
IFRS 5.33 d Example, IFRS 5 - Example 11 Example
|
The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing
operations; Non-controlling interests]
|
||
Profit (loss) from discontinued operations attributable to non-controlling interests
|
Monetary duration, credit |
IFRS 5.33 d Example, IFRS 5 - Example 11 Example
|
The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued
operations; Non-controlling interests]
|
||
Explanation of nature and adjustments to amounts previously presented in discontinued operations
|
Text |
IFRS 5.35 Disclosure
|
The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued
operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may
arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction,
such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of
uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental
and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided
that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]
|
||
Description of non-current asset or disposal group held for sale which were sold or reclassified
|
Text |
IFRS 5.41 a Disclosure
|
The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer:
Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
|
||
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
|
Text |
IFRS 5.41 b Disclosure
|
The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing
of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.
|
||
Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss
or write-down to fair value less costs to sell
|
Monetary duration, credit |
IFRS 5.41 c Disclosure
|
The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss)
and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale.
|
||
Description of segment in which non-current asset or disposal group held for sale is presented
|
Text |
IFRS 5.41 d Disclosure
|
The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer:
Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]
|
||
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations
for current period
|
Text |
IFRS 5.42 Disclosure
|
The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results
of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal
groups classified as held for sale [member]]
|
||
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations
for prior period
|
Text |
IFRS 5.42 Disclosure
|
The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results
of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]
|
||
Description of changes in plan to sell non-current asset or disposal group held for sale
|
Text |
IFRS 5.42 Disclosure
|
The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal
groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for
sale [member]]
|
||
[826380] Notes - Inventories
|
|||||
Disclosure of inventories [text block]
|
Text block |
IAS 2 - Disclosure Disclosure
|
The entire disclosure for inventories.
|
||
Description of accounting policy for measuring inventories [text block]
|
Text block |
IAS 2.36 a Disclosure
|
The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
|
||
Description of inventory cost formulas
|
Text |
IAS 2.36 a Disclosure
|
The description of the cost formulas used to measure inventory. [Refer: Inventories]
|
||
Inventory cost formulas, categorical
|
Multiple choice |
IAS 2.36 a Disclosure
|
Indicates which cost formulas are used to measure inventory.
|
||
Inventories, at fair value less costs to sell
|
Monetary instant, debit |
IAS 2.36 c Disclosure
|
The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]
|
||
Inventories, at net realisable value
|
Monetary instant, debit |
IAS 2.36 Common practice
|
The amount of inventories carried at net realisable value. [Refer: Inventories]
|
||
Inventory write-down
|
Monetary duration |
IAS 2.36 e Disclosure, IAS 1.98 a Disclosure
|
The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]
|
||
Reversal of inventory write-down
|
Monetary duration |
IAS 1.98 a Disclosure, IAS 2.36 f Disclosure
|
The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down
of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]
|
||
Description of circumstances leading to reversals of inventory write-down
|
Text |
IAS 2.36 g Disclosure
|
The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value.
[Refer: Inventories; Reversal of inventory write-down]
|
||
Cost of inventories recognised as expense during period
|
Monetary duration, debit |
IAS 2.36 d Disclosure
|
The amount of inventories recognised as an expense during the period. [Refer: Inventories]
|
||
Inventories pledged as security for liabilities
|
Monetary instant, debit |
IAS 2.36 h Disclosure
|
The amount of inventories pledged as security for liabilities. [Refer: Inventories]
|
||
[827570] Notes - Other provisions, contingent liabilities and contingent assets
|
|||||
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
|
Text block |
IAS 37 - Disclosure Disclosure
|
The entire disclosure for other provisions, contingent liabilities and contingent assets.
|
||
Disclosure of other provisions [text block]
|
Text block |
IAS 37.84 Disclosure
|
The disclosure of other provisions. [Refer: Other provisions]
|
||
Disclosure of other provisions [abstract]
|
|||||
Disclosure of other provisions [table]
|
Table |
IAS 37.84 Disclosure
|
Schedule disclosing information related to other provisions.
|
||
Classes of other provisions [axis]
|
Axis |
IAS 37.84 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of other provisions [domain]
|
Domain [default] |
IAS 37.84 Disclosure
|
This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the
'Classes of other provisions' axis if no other member is used. [Refer: Provisions]
|
||
Warranty provision [member]
|
Member |
IAS 37.87 Example, IAS 37 - Example 1 Warranties Example
|
|
||
Restructuring provision [member]
|
Member |
IAS 37.70 Example
|
|
||
Legal proceedings provision [member]
|
Member |
IAS 37.87 Example, IAS 37 - Example 10 A court case Example
|
|
||
Refunds provision [member]
|
Member |
IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example
|
|
||
Onerous contracts provision [member]
|
Member |
IAS 37.66 Example
|
This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
|
||
Provision for decommissioning, restoration and rehabilitation costs [member]
|
Member |
IAS 37 - D Examples: disclosures Example, IAS 37.87 Example
|
|
||
Other environment related provision [member]
|
Member |
IAS 37.84 Common practice
|
|
||
Provision for credit commitments [member]
|
Member |
IAS 37.84 Common practice
|
|
||
Provision for taxes other than income tax [member]
|
Member |
IAS 37.84 Common practice
|
|
||
Miscellaneous other provisions [member]
|
Member |
IAS 37.84 Disclosure
|
|
||
|
|
|
|||
Provision for decommissioning, restoration and rehabilitation costs [member]
|
Member |
IAS 37 - D Examples: disclosures Example, IAS 37.87 Example
|
|
||
Provision for taxes other than income tax [member]
|
Member |
IAS 37.84 Common practice
|
|
||
Onerous contracts provision [member]
|
Member |
IAS 37.66 Example
|
This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
|
||
Miscellaneous other provisions [member]
|
Member |
IAS 37.84 Disclosure
|
|
||
Provision for credit commitments [member]
|
Member |
IAS 37.84 Common practice
|
|
||
Warranty provision [member]
|
Member |
IAS 37.87 Example, IAS 37 - Example 1 Warranties Example
|
|
||
Restructuring provision [member]
|
Member |
IAS 37.70 Example
|
|
||
Other environment related provision [member]
|
Member |
IAS 37.84 Common practice
|
|
||
Refunds provision [member]
|
Member |
IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example
|
|
||
Legal proceedings provision [member]
|
Member |
IAS 37.87 Example, IAS 37 - Example 10 A court case Example
|
|
||
Disclosure of other provisions [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reconciliation of changes in other provisions [abstract]
|
|||||
Other provisions at beginning of period
|
Monetary instant, credit |
IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
|
The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
|
||
Changes in other provisions [abstract]
|
|||||
Additional provisions, other provisions [abstract]
|
|||||
New provisions, other provisions
|
Monetary duration, credit |
IAS 37.84 b Common practice
|
The amount recognised for new other provisions. [Refer: Other provisions]
|
||
Increase in existing provisions, other provisions
|
Monetary duration, credit |
IAS 37.84 b Disclosure
|
The increase in existing other provisions. [Refer: Other provisions]
|
||
Total additional provisions, other provisions
|
Monetary duration, credit |
IAS 37.84 b Disclosure
|
The amount of additional other provisions made. [Refer: Other provisions]
|
||
Acquisitions through business combinations, other provisions
|
Monetary duration, credit |
IAS 37.84 Common practice
|
|
||
Provision used, other provisions
|
(Monetary) duration, debit |
IAS 37.84 c Disclosure
|
The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]
|
||
Unused provision reversed, other provisions
|
(Monetary) duration, debit |
IAS 37.84 d Disclosure
|
The amount reversed for unused other provisions. [Refer: Other provisions]
|
||
Increase through adjustments arising from passage of time, other provisions
|
Monetary duration, credit |
IAS 37.84 e Disclosure
|
The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]
|
||
Increase (decrease) through change in discount rate, other provisions
|
Monetary duration, credit |
IAS 37.84 e Disclosure
|
The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]
|
||
Increase (decrease) through net exchange differences, other provisions
|
Monetary duration, credit |
IAS 37.84 Common practice
|
The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in
a currency different from the entity's presentation currency. [Refer: Other provisions]
|
||
Decrease through loss of control of subsidiary, other provisions
|
(Monetary) duration, debit |
IAS 37.84 Common practice
|
The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]
|
||
Increase (decrease) through transfers and other changes, other provisions
|
Monetary duration, credit |
IAS 37.84 Common practice
|
The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose
in the same statement or note. [Refer: Other provisions]
|
||
Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions
|
(Monetary) duration, debit |
IAS 37.84 Common practice
|
The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups
classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]
|
||
Total increase (decrease) in other provisions
|
Monetary duration, credit |
IAS 37.84 Disclosure
|
The increase (decrease) in other provisions. [Refer: Other provisions]
|
||
Other provisions at end of period
|
Monetary instant, credit |
IAS 1.78 d Disclosure, IAS 37.84 a Disclosure
|
The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
|
||
Description of nature of obligation, other provisions
|
Text |
IAS 37.85 a Disclosure
|
The description of the nature of the obligation for other provisions. [Refer: Other provisions]
|
||
Description of expected timing of outflows, other provisions
|
Text |
IAS 37.85 a Disclosure
|
The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]
|
||
Indication of uncertainties of amount or timing of outflows, other provisions
|
Text |
IAS 37.85 b Disclosure
|
The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for
other provisions. [Refer: Other provisions]
|
||
Description of major assumptions made concerning future events, other provisions
|
Text |
IAS 37.85 b Disclosure
|
The description of the major assumptions made concerning future events that may affect the amount required to settle a provision.
[Refer: Other provisions]
|
||
Asset recognised for expected reimbursement, other provisions
|
Monetary instant, debit |
IAS 37.85 c Disclosure
|
The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement,
other provisions; Other provisions]
|
||
Expected reimbursement, other provisions
|
Monetary instant, debit |
IAS 37.85 c Disclosure
|
The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]
|
||
Disclosure of contingent liabilities [text block]
|
Text block |
IAS 37.86 Disclosure
|
|
||
Disclosure of contingent liabilities [abstract]
|
|||||
Disclosure of contingent liabilities [table]
|
Table |
IAS 37.86 Disclosure
|
Schedule disclosing information related to contingent liabilities.
|
||
Classes of contingent liabilities [axis]
|
Axis |
IFRS 3.B67 c Disclosure, IAS 37.86 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of contingent liabilities [domain]
|
Domain [default] |
IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure
|
This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the
occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present
obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying
economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with
sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other
member is used.
|
||
Warranty contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Restructuring contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Legal proceedings contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Onerous contracts contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
|
Member |
IAS 37.88 Example
|
|
||
Other environment related contingent liability [member]
|
Member |
IAS 37.88 Common practice
|
|
||
Tax contingent liability [member]
|
Member |
IAS 37.88 Common practice
|
|
||
Contingent liability for guarantees [member]
|
Member |
IAS 37.88 Common practice
|
|
||
Contingent liabilities related to joint ventures [member]
|
Member |
IAS 37.88 Example
|
|
||
Share of contingent liabilities of associates [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liability arising from post-employment benefit obligations [member]
|
Member |
IAS 19.152 Disclosure
|
|
||
Other contingent liabilities [member]
|
Member |
IAS 37.88 Example
|
|
||
|
|
|
|||
Contingent liability for guarantees [member]
|
Member |
IAS 37.88 Common practice
|
|
||
Onerous contracts contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Other contingent liabilities [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
|
Member |
IAS 37.88 Example
|
|
||
Legal proceedings contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Restructuring contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liability arising from post-employment benefit obligations [member]
|
Member |
IAS 19.152 Disclosure
|
|
||
Other environment related contingent liability [member]
|
Member |
IAS 37.88 Common practice
|
|
||
Share of contingent liabilities of associates [member]
|
Member |
IAS 37.88 Example
|
|
||
Warranty contingent liability [member]
|
Member |
IAS 37.88 Example
|
|
||
Contingent liabilities related to joint ventures [member]
|
Member |
IAS 37.88 Example
|
|
||
Tax contingent liability [member]
|
Member |
IAS 37.88 Common practice
|
|
||
Disclosure of contingent liabilities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature of obligation, contingent liabilities
|
Text |
IAS 37.86 Disclosure
|
|
||
Explanation of estimated financial effect of contingent liabilities
|
Text |
IAS 37.86 a Disclosure
|
|
||
Estimated financial effect of contingent liabilities
|
Monetary instant, credit |
IAS 37.86 a Disclosure
|
|
||
Explanation of possibility of reimbursement, contingent liabilities
|
Text |
IAS 37.86 c Disclosure
|
|
||
Indication of uncertainties of amount or timing of outflows, contingent liabilities
|
Text |
IAS 37.86 b Disclosure
|
|
||
Description of nature of contingent assets
|
Text |
IAS 37.89 Disclosure
|
The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by
the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity's control.
|
||
Explanation of estimated financial effect of contingent assets
|
Text |
IAS 37.89 Disclosure
|
The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will
be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of
the entity.
|
||
Estimated financial effect of contingent assets
|
Monetary instant, debit |
IAS 37.89 Disclosure
|
The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed
only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.
|
||
Information about contingent assets that disclosure is not practicable
|
Text |
IAS 37.91 Disclosure
|
Information about the fact that the disclosure of information related to possible assets that arise from past events and whose
existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within
control of the entity is not practicable.
|
||
Contingent assets disclosure is not practicable
|
True/False |
IAS 37.91 Disclosure
|
Indicates (true false) whether the disclosure of information related to possible assets that arise from past events and whose
existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within
control of the entity is not practicable.
|
||
Information about contingent liabilities that disclosure is not practicable
|
Text |
IAS 37.91 Disclosure
|
|
||
Contingent liabilities disclosure is not practicable
|
True/False |
IAS 37.91 Disclosure
|
Indicates (true false) whether the disclosure of information related to contingent liabilities is not practicable.
|
||
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
|
Text |
IAS 37.92 Disclosure
|
The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact
and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]
|
||
Non-disclosure of information regarding provision
|
True/False |
IAS 37.92 Disclosure
|
Indicates (true false) whether required information relating to a provision is not disclosed by the entity.
|
||
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
|
Text |
IAS 37.92 Disclosure
|
|
||
Non-disclosure of information regarding contingent liability
|
True/False |
IAS 37.92 Disclosure
|
Indicates (true false) whether required information relating to a contingent liability is not disclosed by the entity.
|
||
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
|
Text |
IAS 37.92 Disclosure
|
The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the
fact and reason why required information relating to a possible asset that arises from past events and whose existence will
be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of
the entity is not disclosed.
|
||
Non-disclosure of information regarding contingent asset
|
True/False |
IAS 37.92 Disclosure
|
Indicates (true false) whether required information relating to a possible asset that arises from past events and whose existence
will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control
of the entity is not disclosed.
|
||
[831150] Notes - Revenue from contracts with customers
|
|||||
Disclosure of revenue from contracts with customers [text block]
|
Text block |
IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure Disclosure
|
The entire disclosure for revenue from contracts with customers.
|
||
Contract assets [abstract]
|
|||||
Non-current contract assets
|
Monetary instant, debit |
IFRS 15.105 Disclosure
|
The amount of non-current contract assets. [Refer: Contract assets]
|
||
Current contract assets
|
Monetary instant, debit |
IFRS 15.105 Disclosure
|
The amount of current contract assets. [Refer: Contract assets]
|
||
Total contract assets
|
Monetary instant, debit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer,
when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
|
||
Contract liabilities [abstract]
|
|||||
Non-current contract liabilities
|
Monetary instant, credit |
IFRS 15.105 Disclosure
|
The amount of non-current contract liabilities. [Refer: Contract liabilities]
|
||
Current contract liabilities
|
Monetary instant, credit |
IFRS 15.105 Disclosure
|
The amount of current contract liabilities. [Refer: Contract liabilities]
|
||
Total contract liabilities
|
Monetary instant, credit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration
(or the amount is due) from the customer.
|
||
Receivables from contracts with customers [abstract]
|
|||||
Non-current receivables from contracts with customers
|
Monetary instant, debit |
IFRS 15.105 Disclosure
|
The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
|
||
Current receivables from contracts with customers
|
Monetary instant, debit |
IFRS 15.105 Disclosure
|
The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
|
||
Total receivables from contracts with customers
|
Monetary instant, debit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer
that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of
that consideration is due.
|
||
Revenue from contracts with customers
|
Monetary duration, credit |
IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure
|
The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods
or services that are an output of the entity’s ordinary activities in exchange for consideration.
|
||
Impairment loss on receivables or contract assets arising from contracts with customers
|
Monetary duration, debit |
IFRS 15.113 b Disclosure
|
The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets;
Impairment loss; Receivables from contracts with customers]
|
||
Disclosure of disaggregation of revenue from contracts with customers [text block]
|
Text block |
IFRS 15.114 Disclosure
|
The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
|
||
Disclosure of disaggregation of revenue from contracts with customers [abstract]
|
|||||
Disclosure of disaggregation of revenue from contracts with customers [table]
|
Table |
IFRS 15.114 Disclosure
|
Schedule disclosing information related to the disaggregation of revenue from contracts with customers.
|
||
Products and services [axis]
|
Axis |
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Products and services [domain]
|
Domain [default] |
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
|
This member stands for the entity's products and services. It also represents the standard value for the 'Products and services'
axis if no other member is used.
|
||
|
|
|
|||
Geographical areas [axis]
|
Axis |
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, IFRS 17.96 b Example, IAS 19.138 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Geographical areas [domain]
|
Domain [default] |
IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example, IAS 19.138 a Example
|
This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis
if no other member is used.
|
||
|
|
|
|||
Markets of customers [axis]
|
Axis |
IFRS 15.B89 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Markets of customers [domain]
|
Domain [default] |
IFRS 15.B89 c Example
|
This member stands for all markets of customers. It also represents the standard value for the 'Markets of customers' axis
if no other member is used.
|
||
|
|
|
|||
Types of customers [axis]
|
Axis |
IFRS 15.B89 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of customers [domain]
|
Domain [default] |
IFRS 15.B89 c Example
|
This member stands for all types of customers. It also represents the standard value for the 'Types of customers' axis if
no other member is used.
|
||
Government customers [member]
|
Member |
IFRS 15.B89 c Example
|
This member stands for government customers. [Refer: Government [member]]
|
||
Non-government customers [member]
|
Member |
IFRS 15.B89 c Example
|
This member stands for non-government customers. [Refer: Government [member]]
|
||
|
|
|
|||
Government customers [member]
|
Member |
IFRS 15.B89 c Example
|
This member stands for government customers. [Refer: Government [member]]
|
||
Non-government customers [member]
|
Member |
IFRS 15.B89 c Example
|
This member stands for non-government customers. [Refer: Government [member]]
|
||
Types of contracts [axis]
|
Axis |
IFRS 17.96 a Example, IFRS 15.B89 d Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of contracts [domain]
|
Domain [default] |
IFRS 17.96 a Example, IFRS 15.B89 d Example
|
This member stands for all types of contracts with customers. It also represents the standard value for the 'Types of contracts'
axis if no other member is used.
|
||
Fixed-price contracts [member]
|
Member |
IFRS 15.B89 d Example
|
This member stands for fixed-price contracts with customers.
|
||
Time-and-materials contracts [member]
|
Member |
IFRS 15.B89 d Example
|
This member stands for time-and-materials contracts with customers.
|
||
|
|
|
|||
Fixed-price contracts [member]
|
Member |
IFRS 15.B89 d Example
|
This member stands for fixed-price contracts with customers.
|
||
Time-and-materials contracts [member]
|
Member |
IFRS 15.B89 d Example
|
This member stands for time-and-materials contracts with customers.
|
||
Contract duration [axis]
|
Axis |
IFRS 15.B89 e Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Contract duration [domain]
|
Domain [default] |
IFRS 15.B89 e Example
|
This member stands for all durations of contracts with customers. It also represents the standard value for the 'Contract
duration' axis if no other member is used.
|
||
Short-term contracts [member]
|
Member |
IFRS 15.B89 e Example
|
This member stands for short-term contracts with customers.
|
||
Long-term contracts [member]
|
Member |
IFRS 15.B89 e Example
|
This member stands for long-term contracts with customers.
|
||
|
|
|
|||
Short-term contracts [member]
|
Member |
IFRS 15.B89 e Example
|
This member stands for short-term contracts with customers.
|
||
Long-term contracts [member]
|
Member |
IFRS 15.B89 e Example
|
This member stands for long-term contracts with customers.
|
||
Timing of transfer of goods or services [axis]
|
Axis |
IFRS 15.B89 f Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Timing of transfer of goods or services [domain]
|
Domain [default] |
IFRS 15.B89 f Example
|
This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the
standard value for the 'Timing of transfer of goods or services' axis if no other member is used.
|
||
Goods or services transferred at point in time [member]
|
Member |
IFRS 15.B89 f Example
|
This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied
at point in time [member]]
|
||
Goods or services transferred over time [member]
|
Member |
IFRS 15.B89 f Example
|
This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over
time [member]]
|
||
|
|
|
|||
Goods or services transferred over time [member]
|
Member |
IFRS 15.B89 f Example
|
This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over
time [member]]
|
||
Goods or services transferred at point in time [member]
|
Member |
IFRS 15.B89 f Example
|
This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied
at point in time [member]]
|
||
Sales channels [axis]
|
Axis |
IFRS 15.B89 g Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Sales channels [domain]
|
Domain [default] |
IFRS 15.B89 g Example
|
This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other
member is used.
|
||
Goods sold directly to consumers [member]
|
Member |
IFRS 15.B89 g Example
|
This member stands for goods sold directly to consumers.
|
||
Goods sold through intermediaries [member]
|
Member |
IFRS 15.B89 g Example
|
This member stands for goods sold through intermediaries.
|
||
|
|
|
|||
Goods sold through intermediaries [member]
|
Member |
IFRS 15.B89 g Example
|
This member stands for goods sold through intermediaries.
|
||
Goods sold directly to consumers [member]
|
Member |
IFRS 15.B89 g Example
|
This member stands for goods sold directly to consumers.
|
||
Segments [axis]
|
Axis |
IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 36.130 d (ii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IFRS 17.96 c Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
All other segments [member]
|
Member |
IFRS 8.16 Disclosure, IFRS 15.115 Disclosure
|
This member stands for business activities and operating segments that are not reportable.
|
||
|
|
|
|||
All other segments [member]
|
Member |
IFRS 8.16 Disclosure, IFRS 15.115 Disclosure
|
This member stands for business activities and operating segments that are not reportable.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
Disclosure of disaggregation of revenue from contracts with customers [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Revenue from contracts with customers
|
Monetary duration, credit |
IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure
|
The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods
or services that are an output of the entity’s ordinary activities in exchange for consideration.
|
||
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information
for reportable segments [text block]
|
Text block |
IFRS 15.115 Disclosure
|
The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers
and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]
|
||
Contract assets at beginning of period
|
Monetary instant, debit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer,
when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
|
||
Contract assets at end of period
|
Monetary instant, debit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer,
when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
|
||
Contract liabilities at beginning of period
|
Monetary instant, credit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration
(or the amount is due) from the customer.
|
||
Contract liabilities at end of period
|
Monetary instant, credit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration
(or the amount is due) from the customer.
|
||
Receivables from contracts with customers at beginning of period
|
Monetary instant, debit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer
that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of
that consideration is due.
|
||
Receivables from contracts with customers at end of period
|
Monetary instant, debit |
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
|
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer
that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of
that consideration is due.
|
||
Revenue that was included in contract liability balance at beginning of period
|
Monetary duration, credit |
IFRS 15.116 b Disclosure
|
The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract
liabilities; Revenue from contracts with customers]
|
||
Revenue from performance obligations satisfied or partially satisfied in previous periods
|
Monetary duration, credit |
IFRS 15.116 c Disclosure
|
|
||
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment
|
Text |
IFRS 15.117 Disclosure
|
|
||
Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract
assets and contract liabilities [text block]
|
Text block |
IFRS 15.117 Disclosure
|
|
||
Explanation of significant changes in contract assets and contract liabilities [text block]
|
Text block |
IFRS 15.118 Disclosure
|
The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract
liabilities]
|
||
Increase through business combinations, contract assets
|
Monetary duration, debit |
IFRS 15.118 a Example
|
|
||
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets
|
Monetary duration, debit |
IFRS 15.118 b Example
|
The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets;
Revenue from contracts with customers]
|
||
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract
assets
|
Monetary duration, debit |
IFRS 15.118 b Example
|
The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change
in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
|
||
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price,
contract assets
|
Monetary duration, debit |
IFRS 15.118 b Example
|
The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change
in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to
be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of
third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue,
contract assets]
|
||
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets
|
Monetary duration, debit |
IFRS 15.118 b Example
|
The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract
modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties
to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
|
||
Decrease through impairment, contract assets
|
Monetary duration, credit |
IFRS 15.118 c Example
|
The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]
|
||
Decrease through right to consideration becoming unconditional, contract assets
|
Monetary duration, credit |
IFRS 15.118 d Example
|
The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]
|
||
Increase through business combinations, contract liabilities
|
Monetary duration, credit |
IFRS 15.118 a Example
|
|
||
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities
|
Monetary duration, credit |
IFRS 15.118 b Example
|
The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract
liabilities; Revenue from contracts with customers]
|
||
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract
liabilities
|
Monetary duration, credit |
IFRS 15.118 b Example
|
The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change
in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
|
||
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price,
contract liabilities
|
Monetary duration, credit |
IFRS 15.118 b Example
|
The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change
in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to
be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of
third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue,
contract liabilities]
|
||
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities
|
Monetary duration, credit |
IFRS 15.118 b Example
|
The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract
modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties
to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
|
||
Decrease through performance obligation being satisfied, contract liabilities
|
Monetary duration, debit |
IFRS 15.118 e Example
|
|
||
Disclosure of performance obligations [text block]
|
Text block |
IFRS 15.119 Disclosure
|
|
||
Disclosure of performance obligations [abstract]
|
|||||
Disclosure of performance obligations [table]
|
Table |
IFRS 15.119 Disclosure
|
Schedule disclosing information related to performance obligations in contracts with customers.
|
||
Performance obligations [axis]
|
Axis |
IFRS 15.119 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Performance obligations [domain]
|
Domain [default] |
IFRS 15.119 Disclosure
|
This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to
transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series
of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.
This member also represents the standard value for the 'Performance obligations' axis if no other member is used.
|
||
Performance obligations satisfied over time [member]
|
Member |
IFRS 15.124 Disclosure
|
|
||
Performance obligations satisfied at point in time [member]
|
Member |
IFRS 15.125 Disclosure
|
|
||
|
|
|
|||
Performance obligations satisfied over time [member]
|
Member |
IFRS 15.124 Disclosure
|
|
||
Performance obligations satisfied at point in time [member]
|
Member |
IFRS 15.125 Disclosure
|
|
||
Disclosure of performance obligations [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of when entity typically satisfies performance obligations
|
Text |
IFRS 15.119 a Disclosure
|
|
||
Description of significant payment terms in contracts with customers
|
Text |
IFRS 15.119 b Disclosure
|
The description of the significant payment terms in contracts with customers.
|
||
Description of nature of goods or services that entity has promised to transfer
|
Text |
IFRS 15.119 c Disclosure
|
The description of the nature of the goods or services that the entity has promised to transfer to customers.
|
||
Description of performance obligations to arrange for another party to transfer goods or services
|
Text |
IFRS 15.119 c Disclosure
|
|
||
Description of obligations for returns, refunds and other similar obligations
|
Text |
IFRS 15.119 d Disclosure
|
The description of obligations for returns, refunds and other similar obligations in contracts with customers.
|
||
Description of types of warranties and related obligations
|
Text |
IFRS 15.119 e Disclosure
|
The description of types of warranties and related obligations in contracts with customers.
|
||
Description of methods used to recognise revenue from contracts with customers
|
Text |
IFRS 15.124 a Disclosure
|
The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with
customers]
|
||
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
|
Text |
IFRS 15.124 b Disclosure
|
The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of
the transfer of goods or services. [Refer: Revenue from contracts with customers]
|
||
Description of significant judgements made in evaluating when customer obtains control of promised goods or services
|
Text |
IFRS 15.125 Disclosure
|
The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.
|
||
Transaction price allocated to remaining performance obligations
|
Monetary instant, credit |
IFRS 15.120 a Disclosure
|
|
||
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue
|
Text |
IFRS 15.120 b (ii) Disclosure
|
The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations
as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]
|
||
Disclosure of transaction price allocated to remaining performance obligations [text block]
|
Text block |
IFRS 15.120 b (i) Disclosure
|
The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.
|
||
Disclosure of transaction price allocated to remaining performance obligations [abstract]
|
|||||
Disclosure of transaction price allocated to remaining performance obligations [table]
|
Table |
IFRS 15.120 b (i) Disclosure
|
Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts
with customers.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
|
|
|
|||
Disclosure of transaction price allocated to remaining performance obligations [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Transaction price allocated to remaining performance obligations
|
Monetary instant, credit |
IFRS 15.120 a Disclosure
|
|
||
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance
obligations
|
Text |
IFRS 15.122 Disclosure
|
The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the
remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]
|
||
Practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations
|
True/False |
IFRS 15.122 Disclosure
|
Indicates (true false) whether the practical expedient is applied for the disclosure of the transaction price allocated to
the remaining performance obligations.
|
||
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price
allocated to remaining performance obligations
|
Text |
IFRS 15.122 Disclosure
|
The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction
price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]
|
||
Not all consideration from contracts with customers is included in disclosure of transaction price allocated to remaining
performance obligations
|
True/False |
IFRS 15.122 Disclosure
|
Indicates (true false) whether any consideration from contracts with customers is not included in the disclosure of the transaction
price allocated to the remaining performance obligations.
|
||
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue
from contracts with customers
|
Text |
IFRS 15.123 Disclosure
|
The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount
and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
|
||
Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]
|
Text block |
IFRS 15.126 a Disclosure
|
The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts
with customers.
|
||
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration
is constrained [text block]
|
Text block |
IFRS 15.126 b Disclosure
|
The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable
consideration is constrained.
|
||
Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]
|
Text block |
IFRS 15.126 c Disclosure
|
The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts
with customers.
|
||
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other
similar obligations [text block]
|
Text block |
IFRS 15.126 d Disclosure
|
The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds
and other similar obligations in contracts with customers.
|
||
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
|
Text |
IFRS 15.127 a Disclosure
|
The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers.
[Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
|
Text |
IFRS 15.127 b Disclosure
|
The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil
contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]
|
Text block |
IFRS 15.128 a Disclosure
|
The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.
|
||
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
|
|||||
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]
|
Table |
IFRS 15.128 a Disclosure
|
Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.
|
||
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]
|
Axis |
IFRS 15.128 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Categories of assets recognised from costs to obtain or fulfil contracts with customers [domain]
|
Domain [default] |
IFRS 15.128 a Disclosure
|
This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It
also represents the standard value for the 'Categories of assets recognised from costs to obtain or fulfil contracts with
customers' axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
Costs to obtain contracts with customers [member]
|
Member |
IFRS 15.128 a Example
|
This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing
the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
Pre-contract costs [member]
|
Member |
IFRS 15.128 a Example
|
This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing
the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
Setup costs [member]
|
Member |
IFRS 15.128 a Example
|
This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing
the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
|
|
|
|||
Setup costs [member]
|
Member |
IFRS 15.128 a Example
|
This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing
the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
Pre-contract costs [member]
|
Member |
IFRS 15.128 a Example
|
This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing
the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
Costs to obtain contracts with customers [member]
|
Member |
IFRS 15.128 a Example
|
This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing
the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Assets recognised from costs to obtain or fulfil contracts with customers
|
Monetary instant, debit |
IFRS 15.128 a Disclosure
|
The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract
with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract
had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or
to an anticipated contract that the entity can specifically identify.
|
||
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers
|
Monetary duration, debit |
IFRS 15.128 b Disclosure
|
The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer:
Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense]
|
||
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers
|
Monetary duration, debit |
IFRS 15.128 b Disclosure
|
The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers.
[Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]
|
||
Statement that practical expedient about existence of significant financing component has been used
|
Text |
IFRS 15.129 Disclosure
|
The statement that the practical expedient about the existence of a significant financing component in a contract with a customer
has been used.
|
||
Practical expedient about existence of significant financing component has been used
|
True/False |
IFRS 15.129 Disclosure
|
Indicates (true false) whether the practical expedient about the existence of a significant financing component in a contract
with a customer has been used.
|
||
Statement that practical expedient about incremental costs of obtaining contract has been used
|
Text |
IFRS 15.129 Disclosure
|
The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.
|
||
Practical expedient about incremental costs of obtaining contract has been used
|
True/False |
IFRS 15.129 Disclosure
|
Indicates (true false) whether the practical expedient about the incremental costs of obtaining a contract with a customer
has been used.
|
||
Description of practical expedients used when applying IFRS 15 retrospectively
|
Text |
IFRS 15.C6 a Disclosure
|
The description of the practical expedients that have been used when applying IFRS 15 retrospectively.
|
||
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
|
Text |
IFRS 15.C6 b Disclosure
|
The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.
|
||
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
|
Text |
IFRS 15.C8 b Disclosure
|
The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.
|
||
[831400] Notes - Government grants
|
|||||
Disclosure of government grants [text block]
|
Text block |
IAS 20 - Disclosure Disclosure
|
The entire disclosure for government grants.
|
||
Description of accounting policy for government grants [text block]
|
Text block |
IAS 20.39 a Disclosure
|
The description of the entity's accounting policy for government grants, including the methods of presentation adopted in
the financial statements. [Refer: Government [member]; Government grants]
|
||
Description of nature and extent of government grants recognised in financial statements
|
Text |
IAS 20.39 b Disclosure
|
The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]
|
||
Income from government grants
|
Monetary duration, credit |
IAS 20.39 b Common practice
|
The amount of income recognised in relation to government grants. [Refer: Government grants]
|
||
Indication of other forms of government assistance with direct benefits for entity
|
Text |
IAS 20.39 b Disclosure
|
The description of an indication of forms of government assistance from which the entity has directly benefited, other than
government grants recognised in the financial statements. [Refer: Government grants]
|
||
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
|
Text |
IAS 20.39 c Disclosure
|
The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised.
[Refer: Government [member]]
|
||
[832410] Notes - Impairment of assets
|
|||||
Disclosure of impairment of assets [text block]
|
Text block |
IAS 36 - Disclosure Disclosure
|
The entire disclosure for the impairment of assets.
|
||
Disclosure of impairment loss and reversal of impairment loss [text block]
|
Text block |
IAS 36.126 Disclosure
|
The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]
|
||
Disclosure of impairment loss and reversal of impairment loss [abstract]
|
|||||
Disclosure of impairment loss and reversal of impairment loss [table]
|
Table |
IAS 36.126 Disclosure
|
Schedule disclosing information related to impairment loss and the reversal of impairment loss.
|
||
Classes of assets [axis]
|
Axis |
IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure, IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of assets [domain]
|
Domain [default] |
IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure
|
This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource
is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of
assets' axis if no other member is used.
|
||
Property, plant and equipment [member]
|
Member |
IAS 36.127 Example, IAS 16.73 Disclosure, IFRS 16.53 Example
|
|
||
Intangible assets other than goodwill [member]
|
Member |
|
|
||
Right-of-use assets [member]
|
Member |
IFRS 16.33 Disclosure
|
This member stands for right-of-use assets. [Refer: Right-of-use assets]
|
||
Exploration and evaluation assets [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity's accounting
policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration
for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral
resource are demonstrable.
|
||
Goodwill [member]
|
Member |
IAS 36.127 Example
|
This member stands for goodwill. [Refer: Goodwill]
|
||
Investments accounted for using equity method [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
|
||
Non-current assets or disposal groups classified as held for sale [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified
as held for sale [member]; Non-current assets held for sale [member]]
|
||
Other impaired assets [member]
|
Member |
IAS 36.127 Example
|
This member stands for impaired assets that the entity does not separately disclose in the same statement or note.
|
||
|
|
|
|||
Intangible assets other than goodwill [member]
|
Member |
|
|
||
Other impaired assets [member]
|
Member |
IAS 36.127 Example
|
This member stands for impaired assets that the entity does not separately disclose in the same statement or note.
|
||
Investments accounted for using equity method [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
|
||
Right-of-use assets [member]
|
Member |
IFRS 16.33 Disclosure
|
This member stands for right-of-use assets. [Refer: Right-of-use assets]
|
||
Exploration and evaluation assets [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity's accounting
policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration
for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral
resource are demonstrable.
|
||
Goodwill [member]
|
Member |
IAS 36.127 Example
|
This member stands for goodwill. [Refer: Goodwill]
|
||
Property, plant and equipment [member]
|
Member |
IAS 36.127 Example, IAS 16.73 Disclosure, IFRS 16.53 Example
|
|
||
Non-current assets or disposal groups classified as held for sale [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified
as held for sale [member]; Non-current assets held for sale [member]]
|
||
Disclosure of impairment loss and reversal of impairment loss [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Impairment loss recognised in profit or loss
|
Monetary duration, debit |
IAS 36.129 a Disclosure, IAS 36.126 a Disclosure
|
The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]
|
||
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are
included
|
Text |
IAS 36.126 a Disclosure
|
The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or
loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
|
||
Reversal of impairment loss recognised in profit or loss
|
Monetary duration, credit |
IAS 36.126 b Disclosure, IAS 36.129 b Disclosure
|
The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]
|
||
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are
reversed
|
Text |
IAS 36.126 b Disclosure
|
The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or
loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
|
||
Impairment loss recognised in other comprehensive income
|
Monetary duration, debit |
IAS 36.129 a Disclosure, IAS 36.126 c Disclosure
|
The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised
in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus
for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]
|
||
Reversal of impairment loss recognised in other comprehensive income
|
Monetary duration, credit |
IAS 36.129 b Disclosure, IAS 36.126 d Disclosure
|
The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment
loss recognised in other comprehensive income]
|
||
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]
|
Text block |
IAS 36.130 Disclosure
|
|
||
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
|
|||||
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]
|
Table |
IAS 36.130 Disclosure
|
Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has
been recognised or reversed.
|
||
Individual assets or cash-generating units [axis]
|
Axis |
IAS 36.130 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Individual assets or cash-generating units [domain]
|
Domain [default] |
IAS 36.130 Disclosure
|
This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is
used.
|
||
|
Member |
IAS 36.130 Disclosure
|
|
||
|
|
|
|||
|
Member |
IAS 36.130 Disclosure
|
|
||
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
|
Text |
IAS 36.130 a Disclosure, IAS 36.131 b Disclosure
|
The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment
losses. [Refer: Impairment loss]
|
||
Impairment loss
|
Monetary duration, debit |
IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
|
The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount.
[Refer: Carrying amount [member]]
|
||
Reversal of impairment loss
|
Monetary duration, credit |
IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
|
The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount
when an impairment loss had been previously recognised. [Refer: Impairment loss]
|
||
Description of nature of individual asset
|
Text |
IAS 36.130 c (i) Disclosure
|
The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the
period. [Refer: Impairment loss]
|
||
Description of reportable segment to which individual asset belongs
|
Text |
IAS 36.130 c (ii) Disclosure
|
The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]
|
||
Description of cash-generating unit
|
Text |
IAS 36.130 d (i) Disclosure
|
|
||
Description of current and former way of aggregating assets
|
Text |
IAS 36.130 d (iii) Disclosure
|
|
||
Description of reasons for changing way cash-generating unit is identified
|
Text |
IAS 36.130 d (iii) Disclosure
|
|
||
Recoverable amount of asset or cash-generating unit
|
Monetary instant, debit |
IAS 36.130 e Disclosure
|
|
||
Information whether recoverable amount of asset is fair value less costs of disposal or value in use
|
Text |
IAS 36.130 e Disclosure
|
|
||
Recoverable amount of asset is fair value less costs of disposal or value in use
|
List |
IAS 36.130 e Disclosure
|
Indicates whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its
value in use.
|
||
Description of level of fair value hierarchy within which fair value measurement is categorised
|
Text |
IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
|
||
Level of fair value hierarchy within which fair value measurement is categorised
|
List |
IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
Indicates the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without
giving regard to the observability of 'costs of disposal') for a cash-generating unit (‘group of units').
|
||
Description of valuation techniques used to measure fair value less costs of disposal
|
Text |
IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure
|
|
||
Valuation techniques used to measure fair value less costs of disposal
|
List |
IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure
|
Indicates which valuation techniques are used to measure fair value less costs of disposal for a cash-generating unit (group
of units).
|
||
Description of change in valuation technique used to measure fair value less costs of disposal
|
Text |
IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure
|
|
||
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
|
Text |
IAS 36.134 e (iiB) Disclosure, IAS 36.130 f (ii) Disclosure
|
|
||
Description of key assumptions on which management has based determination of fair value less costs of disposal
|
Text |
IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure
|
|
||
Discount rate used in current measurement of fair value less costs of disposal
|
Percent instant |
IAS 36.130 f (iii) Disclosure
|
The discount rate used in the current measurement of fair value less costs of disposal.
|
||
Discount rate used in previous measurement of fair value less costs of disposal
|
Percent instant |
IAS 36.130 f (iii) Disclosure
|
The discount rate used in the previous measurement of fair value less costs of disposal.
|
||
Discount rate used in current estimate of value in use
|
Percent instant |
IAS 36.130 g Disclosure
|
The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an
asset or cash-generating unit.
|
||
Discount rate used in previous estimate of value in use
|
Percent instant |
IAS 36.130 g Disclosure
|
The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from
an asset or cash-generating unit.
|
||
Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]
|
Text block |
IAS 36.130 d (ii) Disclosure
|
The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal
of impairment loss]
|
||
Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
|
|||||
Disclosure of impairment loss recognised or reversed for cash-generating unit [table]
|
Table |
IAS 36.130 d (ii) Disclosure
|
Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.
|
||
Individual assets or cash-generating units [axis]
|
Axis |
IAS 36.130 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Individual assets or cash-generating units [domain]
|
Domain [default] |
IAS 36.130 Disclosure
|
This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is
used.
|
||
|
Member |
IAS 36.130 Disclosure
|
|
||
|
|
|
|||
|
Member |
IAS 36.130 Disclosure
|
|
||
Classes of assets [axis]
|
Axis |
IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure, IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of assets [domain]
|
Domain [default] |
IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure
|
This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource
is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of
assets' axis if no other member is used.
|
||
Property, plant and equipment [member]
|
Member |
IAS 36.127 Example, IAS 16.73 Disclosure, IFRS 16.53 Example
|
|
||
Intangible assets other than goodwill [member]
|
Member |
|
|
||
Right-of-use assets [member]
|
Member |
IFRS 16.33 Disclosure
|
This member stands for right-of-use assets. [Refer: Right-of-use assets]
|
||
Exploration and evaluation assets [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity's accounting
policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration
for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral
resource are demonstrable.
|
||
Goodwill [member]
|
Member |
IAS 36.127 Example
|
This member stands for goodwill. [Refer: Goodwill]
|
||
Investments accounted for using equity method [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
|
||
Non-current assets or disposal groups classified as held for sale [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified
as held for sale [member]; Non-current assets held for sale [member]]
|
||
Other impaired assets [member]
|
Member |
IAS 36.127 Example
|
This member stands for impaired assets that the entity does not separately disclose in the same statement or note.
|
||
|
|
|
|||
Intangible assets other than goodwill [member]
|
Member |
|
|
||
Other impaired assets [member]
|
Member |
IAS 36.127 Example
|
This member stands for impaired assets that the entity does not separately disclose in the same statement or note.
|
||
Investments accounted for using equity method [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
|
||
Right-of-use assets [member]
|
Member |
IFRS 16.33 Disclosure
|
This member stands for right-of-use assets. [Refer: Right-of-use assets]
|
||
Exploration and evaluation assets [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity's accounting
policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration
for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral
resource are demonstrable.
|
||
Goodwill [member]
|
Member |
IAS 36.127 Example
|
This member stands for goodwill. [Refer: Goodwill]
|
||
Property, plant and equipment [member]
|
Member |
IAS 36.127 Example, IAS 16.73 Disclosure, IFRS 16.53 Example
|
|
||
Non-current assets or disposal groups classified as held for sale [member]
|
Member |
IAS 36.127 Common practice
|
This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified
as held for sale [member]; Non-current assets held for sale [member]]
|
||
Segments [axis]
|
Axis |
IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 36.130 d (ii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IFRS 17.96 c Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
|
|
|
|||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Impairment loss
|
Monetary duration, debit |
IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
|
The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount.
[Refer: Carrying amount [member]]
|
||
Reversal of impairment loss
|
Monetary duration, credit |
IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
|
The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount
when an impairment loss had been previously recognised. [Refer: Impairment loss]
|
||
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
|
Text |
IAS 36.130 a Disclosure, IAS 36.131 b Disclosure
|
The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment
losses. [Refer: Impairment loss]
|
||
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
|
Text |
IAS 36.131 a Disclosure
|
The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment
loss]
|
||
Unallocated goodwill
|
Monetary instant, debit |
IAS 36.133 Disclosure
|
|
||
Explanation of goodwill not allocated to cash-generating unit
|
Text |
IAS 36.133 Disclosure
|
|
||
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
|
Text |
IAS 36.135 Disclosure
|
|
||
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated
to cash-generating units is significant
|
Text |
IAS 36.135 Disclosure
|
|
||
Disclosure of information for cash-generating units [text block]
|
Text block |
IAS 36.134 Disclosure
|
|
||
Disclosure of information for cash-generating units [abstract]
|
|||||
Disclosure of information for cash-generating units [table]
|
Table |
IAS 36.134 Disclosure
|
Schedule disclosing information related to cash-generating units.
|
||
Cash-generating units [axis]
|
Axis |
IAS 36.134 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Cash-generating units [domain]
|
Domain [default] |
IAS 36.135 Disclosure, IAS 36.134 Disclosure
|
This member stands for the standard value for the 'Cash-generating units' axis if no other member is used.
|
||
|
Member |
IAS 36.134 Disclosure
|
This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent
of the cash inflows from other assets or groups of assets.
|
||
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant
[member]
|
Member |
IAS 36.135 Disclosure
|
|
||
|
|
|
|||
|
Member |
IAS 36.134 Disclosure
|
This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent
of the cash inflows from other assets or groups of assets.
|
||
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant
[member]
|
Member |
IAS 36.135 Disclosure
|
|
||
Disclosure of information for cash-generating units [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Goodwill
|
Monetary instant, debit |
IAS 1.54 c Disclosure, IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure
|
|
||
Intangible assets with indefinite useful life
|
Monetary instant, debit |
IAS 36.135 b Disclosure, IAS 36.134 b Disclosure, IAS 38.122 a Disclosure
|
The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]
|
||
Description of basis on which unit's recoverable amount has been determined
|
Text |
IAS 36.134 c Disclosure
|
|
||
Description of key assumptions on which management has based cash flow projections
|
Text |
IAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure
|
|
||
Description of valuation techniques used to measure fair value less costs of disposal
|
Text |
IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure
|
|
||
Valuation techniques used to measure fair value less costs of disposal
|
List |
IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure
|
Indicates which valuation techniques are used to measure fair value less costs of disposal for a cash-generating unit (group
of units).
|
||
Description of key assumptions on which management has based determination of fair value less costs of disposal
|
Text |
IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure
|
|
||
Description of management's approach to determining values assigned to key assumptions
|
Text |
IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure
|
The description of management's approach to determining the value (or values) assigned to key assumptions, whether those value(s)
reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they
differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’)
recoverable amount is most sensitive.
|
||
Description of level of fair value hierarchy within which fair value measurement is categorised
|
Text |
IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
|
||
Level of fair value hierarchy within which fair value measurement is categorised
|
List |
IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
Indicates the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without
giving regard to the observability of 'costs of disposal') for a cash-generating unit (‘group of units').
|
||
Description of change in valuation technique used to measure fair value less costs of disposal
|
Text |
IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure
|
|
||
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
|
Text |
IAS 36.134 e (iiB) Disclosure, IAS 36.130 f (ii) Disclosure
|
|
||
Explanation of period over which management has projected cash flows
|
Text |
IAS 36.134 d (iii) Disclosure, IAS 36.134 e (iii) Disclosure
|
|
||
Growth rate used to extrapolate cash flow projections
|
Percent instant |
IAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure
|
|
||
Description of justification for using growth rate that exceeds long-term average growth rate
|
Text |
IAS 36.134 d (iv) Disclosure
|
|
||
Discount rate applied to cash flow projections
|
Percent instant |
IAS 36.134 e (v) Disclosure, IAS 36.134 d (v) Disclosure
|
|
||
Amount by which unit's recoverable amount exceeds its carrying amount
|
Monetary instant, debit |
IAS 36.135 e (i) Disclosure, IAS 36.134 f (i) Disclosure
|
|
||
Explanation of value assigned to key assumption
|
Text |
IAS 36.135 e (ii) Disclosure, IAS 36.134 f (ii) Disclosure
|
|
||
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying
amount
|
Decimal instant |
IAS 36.135 e (iii) Disclosure, IAS 36.134 f (iii) Disclosure
|
The amount by which value that has been assigned to a key assumption must change in order for a unit's recoverable amount
to be equal to its carrying amount. [Refer: Carrying amount [member]]
|
||
[832610] Notes - Leases
|
|||||
Disclosure of leases [text block]
|
Text block |
IFRS 16 - Disclosure Disclosure, IFRS 16 - Presentation Disclosure
|
The entire disclosure for leases.
|
||
Presentation of leases for lessee [abstract]
|
|||||
Right-of-use assets
|
Monetary instant, debit |
IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure
|
The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition
of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset
has been provided by a lessor to a lessee.
|
||
Description of line items in statement of financial position which include right-of-use assets
|
Text |
IFRS 16.47 a (ii) Disclosure
|
The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use
assets]
|
||
Lease liabilities [abstract]
|
|||||
Current lease liabilities
|
Monetary instant, credit |
IFRS 16.47 b Disclosure
|
The amount of current lease liabilities. [Refer: Lease liabilities]
|
||
Non-current lease liabilities
|
Monetary instant, credit |
IFRS 16.47 b Disclosure
|
The amount of non-current lease liabilities. [Refer: Lease liabilities]
|
||
Total lease liabilities
|
Monetary instant, credit |
IFRS 16.47 b Disclosure
|
The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right
to use an underlying asset for a period of time in exchange for consideration.
|
||
Description of line items in statement of financial position which include lease liabilities
|
Text |
IFRS 16.47 b Disclosure
|
The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease
liabilities]
|
||
Description of cross-reference to disclosures about leases
|
Text |
IFRS 16.52 Disclosure
|
The description of cross-reference to disclosures about leases.
|
||
Disclosure of quantitative information about leases for lessee [abstract]
|
|||||
Disclosure of quantitative information about right-of-use assets [text block]
|
Text block |
IFRS 16.53 Disclosure
|
The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]
|
||
Disclosure of quantitative information about right-of-use assets [abstract]
|
|||||
Disclosure of quantitative information about right-of-use assets [table]
|
Table |
IFRS 16.53 Disclosure
|
Schedule disclosing information related to right-of-use assets.
|
||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 41.50 Disclosure, IFRS 7.35I Disclosure, IAS 41.54 f Disclosure, IAS 38.118 c Disclosure, IAS 40.76 Disclosure, IFRS 3.B67 d Disclosure, IAS 16.73 d Disclosure, IAS 40.79 c Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IFRS 7.35H Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Gross carrying amount [member]
|
Member |
IFRS 7.35M Disclosure, IFRS 7.35N Example, IFRS 3.B67 d Disclosure, IAS 38.118 c Disclosure, IAS 41.54 f Disclosure, IAS 16.73 d Disclosure, IFRS 7.35I Disclosure, IAS 40.79 c Disclosure
|
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation)
and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Accumulated depreciation, amortisation and impairment [member]
|
Member |
IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 41.54 f Disclosure, IAS 40.79 c Disclosure, IAS 38.118 c Disclosure
|
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation
expense]
|
||
Accumulated depreciation and amortisation [member]
|
Member |
IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IAS 40.79 c Common practice
|
This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
|
||
Accumulated impairment [member]
|
Member |
IAS 16.73 d Common practice, IAS 38.118 c Common practice, IFRS 7.35N Example, IFRS 7.35H Disclosure, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure
|
This member stands for accumulated impairment. [Refer: Impairment loss]
|
||
Classes of assets [axis]
|
Axis |
IAS 36.130 d (ii) Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure, IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of assets [domain]
|
Domain [default] |
IFRS 13.93 Disclosure, IFRS 16.53 Disclosure, IAS 36.126 Disclosure
|
This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource
is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of
assets' axis if no other member is used.
|
||
Property, plant and equipment [member]
|
Member |
IAS 36.127 Example, IAS 16.73 Disclosure, IFRS 16.53 Example
|
|
||
Land and buildings [member]
|
Member |
IAS 16.37 b Example
|
This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures
for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
|
||
Land [member]
|
Member |
IAS 16.37 a Example
|
This member stands for a class of property, plant and equipment representing land held by the entity for use in operations.
[Refer: Property, plant and equipment]
|
||
Buildings [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures
for use in operations. [Refer: Property, plant and equipment]
|
||
Machinery [member]
|
Member |
IAS 16.37 c Example
|
This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations.
[Refer: Property, plant and equipment]
|
||
Vehicles [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically
to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
|
||
Ships [member]
|
Member |
IAS 16.37 d Example
|
This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations.
[Refer: Property, plant and equipment]
|
||
Aircraft [member]
|
Member |
IAS 16.37 e Example
|
This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer:
Property, plant and equipment]
|
||
Motor vehicles [member]
|
Member |
IAS 16.37 f Example
|
This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's
operations. [Refer: Property, plant and equipment]
|
||
Fixtures and fittings [member]
|
Member |
IAS 16.37 g Example
|
This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently
attached to real property. [Refer: Property, plant and equipment]
|
||
Office equipment [member]
|
Member |
IAS 16.37 h Example
|
This member stands for a class of property, plant and equipment representing equipment used to support office functions, not
specifically used in the production process. [Refer: Property, plant and equipment]
|
||
Computer equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and
equipment]
|
||
Communication and network equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer:
Property, plant and equipment]
|
||
Network infrastructure [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant
and equipment]
|
||
Bearer plants [member]
|
Member |
IAS 16.37 i Example
|
This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant
that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period;
and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property,
plant and equipment]
|
||
Mining assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for mining assets. [Refer: Mining assets]
|
||
Mining property [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for property related to mining activities.
|
||
Oil and gas assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for oil and gas assets. [Refer: Oil and gas assets]
|
||
Power generating assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property,
plant and equipment]
|
||
Construction in progress [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are
not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner
intended by the management). [Refer: Property, plant and equipment]
|
||
Owner-occupied property measured using investment property fair value model [member]
|
Member |
IAS 16.29B Disclosure
|
This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment
property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
|
||
Other property, plant and equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity
does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
|
||
Intangible assets other than goodwill [member]
|
Member |
|
|
||
Other assets [member]
|
Member |
IFRS 16.53 Example
|
This member stands for assets that the entity does not separately disclose in the same statement or note.
|
||
|
|
|
|||
Property, plant and equipment [member]
|
Member |
IAS 36.127 Example, IAS 16.73 Disclosure, IFRS 16.53 Example
|
|
||
Office equipment [member]
|
Member |
IAS 16.37 h Example
|
This member stands for a class of property, plant and equipment representing equipment used to support office functions, not
specifically used in the production process. [Refer: Property, plant and equipment]
|
||
Other property, plant and equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity
does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
|
||
Fixtures and fittings [member]
|
Member |
IAS 16.37 g Example
|
This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently
attached to real property. [Refer: Property, plant and equipment]
|
||
Computer equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and
equipment]
|
||
Bearer plants [member]
|
Member |
IAS 16.37 i Example
|
This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant
that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period;
and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property,
plant and equipment]
|
||
Oil and gas assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for oil and gas assets. [Refer: Oil and gas assets]
|
||
Power generating assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property,
plant and equipment]
|
||
Vehicles [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing vehicles used in the entity's operations, specifically
to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
|
||
Aircraft [member]
|
Member |
IAS 16.37 e Example
|
This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer:
Property, plant and equipment]
|
||
Ships [member]
|
Member |
IAS 16.37 d Example
|
This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations.
[Refer: Property, plant and equipment]
|
||
Motor vehicles [member]
|
Member |
IAS 16.37 f Example
|
This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity's
operations. [Refer: Property, plant and equipment]
|
||
Communication and network equipment [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer:
Property, plant and equipment]
|
||
Network infrastructure [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant
and equipment]
|
||
Land and buildings [member]
|
Member |
IAS 16.37 b Example
|
This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures
for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
|
||
Buildings [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures
for use in operations. [Refer: Property, plant and equipment]
|
||
Land [member]
|
Member |
IAS 16.37 a Example
|
This member stands for a class of property, plant and equipment representing land held by the entity for use in operations.
[Refer: Property, plant and equipment]
|
||
Mining assets [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for mining assets. [Refer: Mining assets]
|
||
Mining property [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for property related to mining activities.
|
||
Construction in progress [member]
|
Member |
IAS 16.37 Common practice
|
This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are
not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner
intended by the management). [Refer: Property, plant and equipment]
|
||
Machinery [member]
|
Member |
IAS 16.37 c Example
|
This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations.
[Refer: Property, plant and equipment]
|
||
Owner-occupied property measured using investment property fair value model [member]
|
Member |
IAS 16.29B Disclosure
|
This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment
property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
|
||
Other assets [member]
|
Member |
IFRS 16.53 Example
|
This member stands for assets that the entity does not separately disclose in the same statement or note.
|
||
Intangible assets other than goodwill [member]
|
Member |
|
|
||
Disclosure of quantitative information about right-of-use assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reconciliation of changes in right-of-use assets [abstract]
|
|
||||
Right-of-use assets at beginning of period
|
Monetary instant, debit |
IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure
|
The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition
of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset
has been provided by a lessor to a lessee.
|
||
Changes in right-of-use assets [abstract]
|
|
||||
Additions to right-of-use assets
|
Monetary duration, debit |
IFRS 16.53 h Disclosure
|
The amount of additions to right-of-use assets. [Refer: Right-of-use assets]
|
||
Additions other than through business combinations, right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The amount of additions to right-of-use assets other than those acquired through business combinations. [Refer: Total for
all business combinations [member]; Right-of-use assets]
|
||
Acquisitions through business combinations, right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business
combinations [member]; Right-of-use assets]
|
||
Increase (decrease) through net exchange differences, right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in right-of-use assets resulting from net exchange differences arising on the translation of the financial
statements from the functional currency into a different presentation currency, including the translation of a foreign operation
into the presentation currency of the reporting entity. [Refer: Right-of-use assets]
|
||
Depreciation, right-of-use assets
|
(Monetary) duration |
IFRS 16.53 a Disclosure
|
The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]
|
||
Impairment loss recognised in profit or loss, right-of-use assets
|
(Monetary) duration |
IAS 16.73 e Common practice
|
The amount of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Impairment loss recognised in
profit or loss; Right-of-use assets]
|
||
Reversal of impairment loss recognised in profit or loss, right-of-use assets
|
Monetary duration |
IAS 16.73 e Common practice
|
The amount of reversal of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Reversal of impairment
loss recognised in profit or loss; Right-of-use assets]
|
||
Impairment loss recognised in other comprehensive income, right-of-use assets
|
(Monetary) duration |
IAS 16.73 e Common practice
|
The amount of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Impairment loss recognised
in other comprehensive income; Right-of-use assets]
|
||
Reversal of impairment loss recognised in other comprehensive income, right-of-use assets
|
Monetary duration |
IAS 16.73 e Common practice
|
The amount of reversal of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Reversal
of impairment loss recognised in other comprehensive income; Right-of-use assets]
|
||
Increase (decrease) through transfers and other changes, right-of-use assets [abstract]
|
|
||||
Increase (decrease) through transfers, right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in right-of-use assets resulting from transfers. [Refer: Right-of-use assets]
|
||
Increase (decrease) through other changes, right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in right-of-use assets resulting from changes that the entity does not separately disclose in the
same statement or note. [Refer: Right-of-use assets]
|
||
Total increase (decrease) through transfers and other changes, right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in right-of-use assets resulting from transfers and changes that the entity does not separately disclose
in the same statement or note. [Refer: Right-of-use assets]
|
||
Disposals and retirements, right-of-use assets [abstract]
|
|
||||
Disposals, right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in right-of-use assets resulting from disposals. [Refer: Right-of-use assets]
|
||
Retirements, right-of-use assets
|
Monetary duration, credit |
IAS 16.73 e Common practice
|
The decrease in right-of-use assets resulting from retirements. [Refer: Right-of-use assets]
|
||
Total disposals and retirements, right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in right-of-use assets resulting from disposals and retirements. [Refer: Right-of-use assets]
|
||
Decrease through classified as held for sale, right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in right-of-use assets through classification as held for sale or inclusion in a disposal group classified as
held for sale. [Refer: Disposal groups classified as held for sale [member]; Right-of-use assets; Disposal groups classified
as held for sale [member]]
|
||
Decrease through loss of control of subsidiary, right-of-use assets
|
(Monetary) duration, credit |
IAS 16.73 e Common practice
|
The decrease in right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Right-of-use assets]
|
||
Total increase (decrease) in right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase (decrease) in right-of-use assets. [Refer: Right-of-use assets]
|
||
Right-of-use assets at end of period
|
Monetary instant, debit |
IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure
|
The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition
of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset
has been provided by a lessor to a lessee.
|
||
Effective date of revaluation, right-of-use assets
|
Text |
IFRS 16.57 Disclosure
|
The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
|
||
Explanation of involvement of independent valuer in revaluation, right-of-use assets
|
Text |
IFRS 16.57 Disclosure
|
The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer:
Right-of-use assets]
|
||
Independent valuer was involved in revaluation, right-of-use assets
|
True/False |
IFRS 16.57 Disclosure
|
Indicates (true false) whether an independent valuer was involved for right-of-use assets stated at revalued amounts.
|
||
Right-of-use assets, revalued assets, at cost
|
Monetary instant, debit |
IFRS 16.57 Disclosure
|
The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model.
[Refer: Right-of-use assets]
|
||
Right-of-use assets, revaluation surplus
|
Monetary instant, credit |
IFRS 16.57 Disclosure
|
The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
|
||
Right-of-use assets, increase (decrease) in revaluation surplus
|
Monetary duration, credit |
IFRS 16.57 Disclosure
|
The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use
assets]
|
||
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets
|
Text |
IFRS 16.57 Disclosure
|
The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use
assets. [Refer: Revaluation surplus; Right-of-use assets]
|
||
Depreciation, right-of-use assets
|
Monetary duration |
IFRS 16.53 a Disclosure
|
The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]
|
||
Right-of-use assets
|
Monetary instant, debit |
IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure
|
The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition
of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset
has been provided by a lessor to a lessee.
|
||
Interest expense on lease liabilities
|
Monetary duration, debit |
IFRS 16.53 b Disclosure
|
The amount of interest expense on lease liabilities. [Refer: Lease liabilities]
|
||
Expense relating to short-term leases for which recognition exemption has been used
|
Monetary duration, debit |
IFRS 16.53 c Disclosure
|
The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not
include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement
date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.
|
||
Expense relating to leases of low-value assets for which recognition exemption has been used
|
Monetary duration, debit |
IFRS 16.53 d Disclosure
|
The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense
shall not include the expense relating to short-term leases of low-value assets.
|
||
Expense relating to variable lease payments not included in measurement of lease liabilities
|
Monetary duration, debit |
IFRS 16.53 e Disclosure
|
The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable
lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the
lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the
passage of time. [Refer: Lease liabilities]
|
||
Income from subleasing right-of-use assets
|
Monetary duration, credit |
IFRS 16.53 f Disclosure
|
The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased
by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains
in effect. [Refer: Right-of-use assets]
|
||
Cash outflow for leases
|
Monetary duration, credit |
IFRS 16.53 g Disclosure
|
The cash outflow for leases.
|
||
Additions to right-of-use assets
|
Monetary duration, debit |
IFRS 16.53 h Disclosure
|
The amount of additions to right-of-use assets. [Refer: Right-of-use assets]
|
||
Additions other than through business combinations, right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The amount of additions to right-of-use assets other than those acquired through business combinations. [Refer: Total for
all business combinations [member]; Right-of-use assets]
|
||
Acquisitions through business combinations, right-of-use assets
|
Monetary duration, debit |
IAS 16.73 e Common practice
|
The increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business
combinations [member]; Right-of-use assets]
|
||
Gains (losses) arising from sale and leaseback transactions
|
Monetary duration, credit |
IFRS 16.53 i Disclosure
|
The gains (losses) arising from sale and leaseback transactions.
|
||
Lease commitments for short-term leases for which recognition exemption has been used
|
Monetary instant, credit |
IFRS 16.55 Disclosure
|
The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease
is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option
is not a short-term lease.
|
||
Disclosure of additional information about leasing activities for lessee [text block]
|
Text block |
IFRS 16.59 Disclosure
|
The disclosure of additional information about leasing activities of a lessee.
|
||
Information about nature of lessee's leasing activities
|
Text |
IFRS 16.59 a Example
|
Information about the nature of the lessee's leasing activities.
|
||
Information about potential exposure to future cash outflows not reflected in measurement of lease liability
|
Text |
IFRS 16.59 b Example
|
Information about the lessee's potential exposure to future cash outflows that are not reflected in the measurement of the
lease liability. [Refer: Lease liabilities]
|
||
Information about lessee's exposure arising from variable lease payments
|
Text |
IFRS 16.59 b (i) Example
|
Information about the lessee's exposure arising from variable lease payments. Variable lease payments are the portion of payments
made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes
in facts or circumstances occurring after the commencement date, other than the passage of time.
|
||
Information about lessee's exposure arising from extension options and termination options
|
Text |
IFRS 16.59 b (ii) Example
|
Information about the lessee's exposure arising from extension options and termination options.
|
||
Information about lessee's exposure arising from residual value guarantees
|
Text |
IFRS 16.59 b (iii) Example
|
Information about the lessee's exposure arising from residual value guarantees. Residual value guarantee is a guarantee made
to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of
a lease will be at least a specified amount.
|
||
Information about exposure arising from leases not yet commenced to which lessee is committed
|
Text |
IFRS 16.59 b (iv) Example
|
Information about the lessee's exposure arising from leases not yet commenced to which the lessee is committed.
|
||
Information about restrictions or covenants imposed by leases on lessee
|
Text |
IFRS 16.59 c Example
|
Information about the restrictions or covenants imposed by leases on the lessee.
|
||
Information about sale and leaseback transactions
|
Text |
IFRS 16.59 d Example
|
Information about the sale and leaseback transactions.
|
||
Statement that lessee accounts for short-term leases using recognition exemption
|
Text |
IFRS 16.60 Disclosure
|
The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term
lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option
is not a short-term lease.
|
||
Lessee accounts for short-term leases using recognition exemption
|
True/False |
IFRS 16.60 Disclosure
|
Indicates (true false) whether the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of
IFRS 16.
|
||
Statement that lessee accounts for leases of low-value assets using recognition exemption
|
Text |
IFRS 16.60 Disclosure
|
The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS
16.
|
||
Lessee accounts for leases of low-value assets using recognition exemption
|
True/False |
IFRS 16.60 Disclosure
|
Indicates (true false) whether the lessee accounts for leases of low-value assets using the recognition exemption in paragraph
6 of IFRS 16.
|
||
Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct
consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16
|
Text |
IFRS 16.60A a Disclosure
|
The statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions
occurring as direct consequence of covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.
|
||
Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16
if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block]
|
Text block |
IFRS 16.60A a Disclosure
|
The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in
paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct
consequence of the covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.
|
||
Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions
occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS
16
|
Monetary duration, credit |
IFRS 16.60A b Disclosure
|
The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent
concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient
in paragraph 46A of IFRS 16.
|
||
Disclosure of quantitative information about leases for lessor [abstract]
|
|||||
Selling profit (loss) on finance leases
|
Monetary duration, credit |
IFRS 16.90 a (i) Disclosure
|
The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards
incidental to ownership of an underlying asset.
|
||
Finance income on net investment in finance lease
|
Monetary duration, credit |
IFRS 16.90 a (ii) Disclosure
|
The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance
lease]
|
||
Income relating to variable lease payments not included in measurement of net investment in finance lease
|
Monetary duration, credit |
IFRS 16.90 a (iii) Disclosure
|
The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance
lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying
asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date,
other than the passage of time. [Refer: Net investment in finance lease]
|
||
Operating lease income
|
Monetary duration, credit |
IFRS 16.90 b Disclosure
|
The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards
incidental to ownership of an underlying asset.
|
||
Income relating to variable lease payments for operating leases that do not depend on index or rate
|
Monetary duration, credit |
IFRS 16.90 b Disclosure
|
The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable
lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the
lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the
passage of time.
|
||
Disclosure of additional information about leasing activities for lessor [text block]
|
Text block |
IFRS 16.92 Disclosure
|
The disclosure of additional information about leasing activities of a lessor.
|
||
Information about nature of lessor's leasing activities
|
Text |
IFRS 16.92 a Disclosure
|
Information about the nature of the lessor's leasing activities.
|
||
Information about how lessor manages risk associated with rights it retains in underlying assets
|
Text |
IFRS 16.92 b Disclosure
|
Information about how the lessor manages the risk associated with the rights it retains in underlying assets.
|
||
Information about risk management strategy for rights that lessor retains in underlying assets
|
Text |
IFRS 16.92 b Disclosure
|
Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any
means by which the lessor reduces that risk.
|
||
Explanation of significant changes in net investment in finance lease [text block]
|
Text block |
IFRS 16.93 Disclosure
|
The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment
in finance lease]
|
||
Increase (decrease) in net investment in finance lease
|
Monetary duration, debit |
IFRS 16.93 Disclosure
|
The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]
|
||
Disclosure of maturity analysis of finance lease payments receivable [text block]
|
Text block |
IFRS 16.94 Disclosure
|
The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially
all the risks and rewards incidental to ownership of an underlying asset.
|
||
Disclosure of maturity analysis of finance lease payments receivable [abstract]
|
|||||
Disclosure of maturity analysis of finance lease payments receivable [table]
|
Table |
IFRS 16.94 Disclosure
|
Schedule disclosing information related to the maturity analysis of finance lease payments receivable.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
|
|
|
|||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Disclosure of maturity analysis of finance lease payments receivable [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Undiscounted finance lease payments to be received
|
Monetary instant, debit |
IFRS 16.94 Disclosure
|
The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all
the risks and rewards incidental to ownership of an underlying asset.
|
||
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]
|
|||||
Undiscounted finance lease payments to be received
|
Monetary instant, debit |
IFRS 16.94 Disclosure
|
The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all
the risks and rewards incidental to ownership of an underlying asset.
|
||
Unearned finance income relating to finance lease payments receivable
|
(Monetary) instant, credit |
IFRS 16.94 Disclosure
|
The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers
substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income]
|
||
Discounted unguaranteed residual value of assets subject to finance lease
|
Monetary instant, debit |
IFRS 16.94 Disclosure
|
The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value
is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed
solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental
to ownership of an underlying asset.
|
||
Net investment in finance lease
|
Monetary instant, debit |
IFRS 16.94 Disclosure
|
The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease
that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in
the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed
residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present
value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying
asset and (ii) the initial direct costs of the lessor.
|
||
Disclosure of maturity analysis of operating lease payments [text block]
|
Text block |
IFRS 16.97 Disclosure
|
The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially
all the risks and rewards incidental to ownership of an underlying asset.
|
||
Disclosure of maturity analysis of operating lease payments [abstract]
|
|||||
Disclosure of maturity analysis of operating lease payments [table]
|
Table |
IFRS 16.97 Disclosure
|
Schedule disclosing information related to the maturity analysis of operating lease payments.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
|
|
|
|||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Disclosure of maturity analysis of operating lease payments [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Undiscounted operating lease payments to be received
|
Monetary instant, debit |
IFRS 16.97 Disclosure
|
The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially
all the risks and rewards incidental to ownership of an underlying asset.
|
||
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial
application of IFRS 16
|
Text |
IFRS 16.C4 Disclosure
|
The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract
is, or contains, a lease at the date of initial application of IFRS 16.
|
||
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application
of IFRS 16
|
Percent instant |
IFRS 16.C12 a Disclosure
|
The weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial
position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee
would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a
similar value to the right-of-use asset in a similar economic environment.
|
||
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at
date of initial application of IFRS 16 [text block]
|
Text block |
IFRS 16.C12 b Disclosure
|
The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual
reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing
rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the
date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to
pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value
to the right-of-use asset in a similar economic environment.
|
||
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases
applying IAS 17
|
Text |
IFRS 16.C13 Disclosure
|
The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying
IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17.
|
||
[832900] Notes - Service concession arrangements
|
|||||
Disclosure of service concession arrangements [text block]
|
Text block |
SIC 29 - Consensus Disclosure
|
The entire disclosure for service concession arrangements.
|
||
Disclosure of detailed information about service concession arrangements [text block]
|
Text block |
SIC 29.6 Disclosure
|
|
||
Disclosure of detailed information about service concession arrangements [abstract]
|
|||||
Disclosure of detailed information about service concession arrangements [table]
|
Table |
SIC 29.6 Disclosure
|
Schedule disclosing information related to details of service concession arrangements.
|
||
Service concession arrangements [axis]
|
Axis |
SIC 29.6 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Service concession arrangements [domain]
|
Domain [default] |
SIC 29.6 Disclosure
|
This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the
grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public
or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment
and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements
that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example,
employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard
value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]]
|
||
|
|
|
|||
Disclosure of detailed information about service concession arrangements [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of service concession arrangement
|
Text |
SIC 29.6 a Disclosure
|
|
||
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future
cash flows
|
Text |
SIC 29.6 b Disclosure
|
|
||
Explanation of nature and extent of rights to use specified assets
|
Text |
SIC 29.6 c (i) Disclosure
|
|
||
Explanation of nature and extent of obligations to provide or rights to expect provision of services
|
Text |
SIC 29.6 c (ii) Disclosure
|
|
||
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment
|
Text |
SIC 29.6 c (iii) Disclosure
|
|
||
Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period
|
Text |
SIC 29.6 c (iv) Disclosure
|
|
||
Explanation of nature and extent of renewal and termination options
|
Text |
SIC 29.6 c (v) Disclosure
|
|
||
Explanation of nature and extent of other rights and obligations
|
Text |
SIC 29.6 c (vi) Disclosure
|
|
||
Description of changes in service concession arrangement
|
Text |
SIC 29.6 d Disclosure
|
|
||
Explanation of how service concession arrangement has been classified
|
Text |
SIC 29.6 e Disclosure
|
|
||
Revenue recognised on exchanging construction services for financial asset
|
Monetary duration, credit |
SIC 29.6A Disclosure
|
|
||
Revenue recognised on exchanging construction services for intangible asset
|
Monetary duration, credit |
SIC 29.6A Disclosure
|
|
||
Profit (loss) recognised on exchanging construction services for financial asset
|
Monetary duration, credit |
SIC 29.6A Disclosure
|
|
||
Profit (loss) recognised on exchanging construction services for intangible asset
|
Monetary duration, credit |
SIC 29.6A Disclosure
|
|
||
[834120] Notes - Share-based payment arrangements
|
|||||
Disclosure of share-based payment arrangements [text block]
|
Text block |
IFRS 2.44 Disclosure
|
The entire disclosure for share-based payment arrangements.
|
||
Disclosure of terms and conditions of share-based payment arrangement [text block]
|
Text block |
IFRS 2.45 Disclosure
|
|
||
Disclosure of terms and conditions of share-based payment arrangement [abstract]
|
|||||
Disclosure of terms and conditions of share-based payment arrangement [table]
|
Table |
IFRS 2.45 Disclosure
|
Schedule disclosing information related to terms and conditions of share-based payment arrangements.
|
||
Types of share-based payment arrangements [axis]
|
Axis |
IFRS 2.45 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of share-based payment arrangements [domain]
|
Domain [default] |
IFRS 2.45 Disclosure
|
This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and
another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for
amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or
another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity,
provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based
payment arrangements' axis if no other member is used.
|
||
|
|
|
|||
Disclosure of terms and conditions of share-based payment arrangement [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of share-based payment arrangement
|
Text |
IFRS 2.45 a Disclosure
|
|
||
Description of vesting requirements for share-based payment arrangement
|
Text |
IFRS 2.45 a Disclosure
|
|
||
Description of maximum term of options granted for share-based payment arrangement
|
Text |
IFRS 2.45 a Disclosure
|
|
||
Description of method of settlement for share-based payment arrangement
|
Text |
IFRS 2.45 a Disclosure
|
|
||
Method of settlement for share-based payment arrangement
|
List |
IFRS 2.45 a Disclosure
|
Indicates the method of settlement for a type of share-based payment arrangement that existed at any time during the period.
|
||
Date of grant of share-based payment arrangement
|
Text |
IFRS 2.IG23 Example, IFRS 2.45 a Example
|
|
||
Number of instruments granted in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 a Example, IFRS 2.IG23 Example
|
The number of instruments granted in share-based payment arrangement.
|
||
Disclosure of number and weighted average exercise prices of share options [text block]
|
Text block |
IFRS 2.45 b Disclosure
|
The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]
|
||
Number of share options outstanding in share-based payment arrangement at beginning of period
|
Decimal instant |
IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure, IFRS 2.45 b (vi) Disclosure
|
The number of share options outstanding in a share-based payment arrangement.
|
||
Number of share options granted in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 b (ii) Disclosure
|
The number of share options granted in a share-based payment arrangement.
|
||
Number of share options forfeited in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 b (iii) Disclosure
|
The number of share options forfeited in a share-based payment arrangement.
|
||
Number of share options exercised in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 b (iv) Disclosure
|
The number of share options exercised in a share-based payment arrangement.
|
||
Number of share options expired in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 b (v) Disclosure
|
The number of share options expired in a share-based payment arrangement.
|
||
Number of share options outstanding in share-based payment arrangement at end of period
|
Decimal instant |
IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure, IFRS 2.45 b (vi) Disclosure
|
The number of share options outstanding in a share-based payment arrangement.
|
||
Number of share options exercisable in share-based payment arrangement
|
Decimal instant |
IFRS 2.45 b (vii) Disclosure
|
The number of share options exercisable in a share-based payment arrangement.
|
||
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
|
Per share instant |
IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure
|
The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average
[member]]
|
||
Weighted average exercise price of share options granted in share-based payment arrangement
|
Per share duration |
IFRS 2.45 b (ii) Disclosure
|
The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average
[member]]
|
||
Weighted average exercise price of share options forfeited in share-based payment arrangement
|
Per share duration |
IFRS 2.45 b (iii) Disclosure
|
The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average
[member]]
|
||
Weighted average exercise price of share options exercised in share-based payment arrangement
|
Per share duration |
IFRS 2.45 b (iv) Disclosure
|
The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average
[member]]
|
||
Weighted average exercise price of share options expired in share-based payment arrangement
|
Per share duration |
IFRS 2.45 b (v) Disclosure
|
The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average
[member]]
|
||
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period
|
Per share instant |
IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure
|
The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average
[member]]
|
||
Weighted average exercise price of share options exercisable in share-based payment arrangement
|
Per share instant |
IFRS 2.45 b (vii) Disclosure
|
The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average
[member]]
|
||
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise
|
Per share duration |
IFRS 2.45 c Disclosure
|
|
||
Weighted average share price
|
Per share duration |
IFRS 2.45 c Disclosure
|
The weighted average share price. [Refer: Weighted average [member]]
|
||
Disclosure of range of exercise prices of outstanding share options [text block]
|
Text block |
IFRS 2.45 d Disclosure
|
The disclosure of the range of exercise prices for outstanding share options.
|
||
Disclosure of range of exercise prices of outstanding share options [abstract]
|
|||||
Disclosure of range of exercise prices of outstanding share options [table]
|
Table |
IFRS 2.45 d Disclosure
|
Schedule disclosing information related to the range of exercise prices of outstanding share options.
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
|
|
|
|||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Disclosure of range of exercise prices of outstanding share options [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Exercise price of outstanding share options
|
Per share instant |
IFRS 2.45 d Disclosure
|
The exercise price of outstanding share options.
|
||
Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]
|
Text block |
IFRS 2.45 d Disclosure
|
The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted
average [member]]
|
||
Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
|
|||||
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
|
Table |
IFRS 2.45 d Disclosure
|
Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share
options.
|
||
Ranges of exercise prices for outstanding share options [axis]
|
Axis |
IFRS 2.45 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Ranges of exercise prices for outstanding share options [domain]
|
Domain [default] |
IFRS 2.45 d Disclosure
|
This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing
the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options.
It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member
is used. [Refer: Range [domain]]
|
||
|
|
|
|||
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Number of share options outstanding in share-based payment arrangement
|
Decimal instant |
IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure, IFRS 2.45 b (vi) Disclosure
|
The number of share options outstanding in a share-based payment arrangement.
|
||
Weighted average remaining contractual life of outstanding share options
|
Duration |
IFRS 2.45 d Disclosure
|
The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
|
||
Disclosure of number and weighted average exercise prices of other equity instruments [text block]
|
Text block |
IFRS 2.45 Common practice
|
The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).
|
||
Number of other equity instruments outstanding in share-based payment arrangement at beginning of period
|
Decimal instant |
IFRS 2.45 Common practice
|
The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.
|
||
Number of other equity instruments granted in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 Common practice, IFRS 2.47 b Disclosure
|
The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.
|
||
Number of other equity instruments forfeited in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 Common practice
|
The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.
|
||
Number of other equity instruments exercised or vested in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 Common practice
|
The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.
|
||
Number of other equity instruments expired in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 Common practice
|
The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.
|
||
Number of other equity instruments outstanding in share-based payment arrangement at end of period
|
Decimal instant |
IFRS 2.45 Common practice
|
The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.
|
||
Number of other equity instruments exercisable in share-based payment arrangement
|
Decimal instant |
IFRS 2.45 Common practice
|
The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.
|
||
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of
period
|
Per share instant |
IFRS 2.45 Common practice
|
The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based
payment arrangement. [Refer: Weighted average [member]]
|
||
Weighted average exercise price of other equity instruments granted in share-based payment arrangement
|
Per share duration |
IFRS 2.45 Common practice
|
The weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment
arrangement. [Refer: Weighted average [member]]
|
||
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement
|
Per share duration |
IFRS 2.45 Common practice
|
The weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment
arrangement. [Refer: Weighted average [member]]
|
||
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement
|
Per share duration |
IFRS 2.45 Common practice
|
The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based
payment arrangement. [Refer: Weighted average [member]]
|
||
Weighted average exercise price of other equity instruments expired in share-based payment arrangement
|
Per share duration |
IFRS 2.45 Common practice
|
The weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment
arrangement. [Refer: Weighted average [member]]
|
||
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period
|
Per share instant |
IFRS 2.45 Common practice
|
The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based
payment arrangement. [Refer: Weighted average [member]]
|
||
Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement
|
Per share instant |
IFRS 2.45 Common practice
|
The weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based
payment arrangement. [Refer: Weighted average [member]]
|
||
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based
payments
|
Text |
IFRS 2.46 Disclosure
|
|
||
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text
block]
|
Text block |
IFRS 2.47 a Disclosure
|
The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement
of the fair value of goods or services received as consideration for the entity's share options.
|
||
Weighted average fair value at measurement date, share options granted
|
Monetary instant, credit |
IFRS 2.47 a Disclosure
|
The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average
[member]]
|
||
Information about how fair value was measured, share options granted
|
Text |
IFRS 2.47 a Disclosure
|
Information on how the fair value of share options granted was measured.
|
||
Description of option pricing model, share options granted
|
Text |
IFRS 2.47 a (i) Disclosure
|
The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]
|
||
Description of inputs to option pricing model, share options granted
|
Text |
IFRS 2.47 a (i) Disclosure
|
The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]
|
||
Weighted average share price, share options granted
|
Per share duration |
IFRS 2.47 a (i) Disclosure
|
The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted.
[Refer: Option pricing model [member]; Weighted average [member]]
|
||
Exercise price, share options granted
|
Per share duration |
IFRS 2.47 a (i) Disclosure
|
The exercise price of share options granted.
|
||
Expected volatility, share options granted
|
Percent duration |
IFRS 2.47 a (i) Disclosure
|
The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility
is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option
pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period
of time.
|
||
Option life, share options granted
|
Decimal duration |
IFRS 2.47 a (i) Disclosure
|
The option life of share options granted.
|
||
Expected dividend, share options granted
|
Monetary duration |
IFRS 2.47 a (i) Disclosure
|
The amount of an expected dividend used to calculate the fair value of share options granted.
|
||
Expected dividend as percentage, share options granted
|
Percent duration |
IFRS 2.47 a (i) Disclosure
|
The percentage of an expected dividend used to calculate the fair value of share options granted.
|
||
Risk free interest rate, share options granted
|
Percent duration |
IFRS 2.47 a (i) Disclosure
|
The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price
for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based
on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government
[member]]
|
||
Description of other inputs to options pricing model, share options granted
|
Text |
IFRS 2.47 a (i) Disclosure
|
The description of inputs to option pricing model for share options granted that the entity does not disclose separately.
[Refer: Option pricing model [member]]
|
||
Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted
|
Text |
IFRS 2.47 a (i) Disclosure
|
The description of the method used and the assumptions made to incorporate the effects of exercising granted share options
early.
|
||
Information about how expected volatility was determined, share options granted
|
Text |
IFRS 2.47 a (ii) Disclosure
|
Information about how the expected volatility used for pricing share options granted was determined, including an explanation
of the extent to which expected volatility was based on historical volatility.
|
||
Information whether and how other features were incorporated into measurement of fair value, share options granted
|
Text |
IFRS 2.47 a (iii) Disclosure
|
Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement
of the fair value of options granted.
|
||
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period
[text block]
|
Text block |
IFRS 2.47 b Disclosure
|
The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement
of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than
share options).
|
||
Number of other equity instruments granted in share-based payment arrangement
|
Decimal duration |
IFRS 2.45 Common practice, IFRS 2.47 b Disclosure
|
The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.
|
||
Weighted average fair value at measurement date, other equity instruments granted
|
Monetary instant, credit |
IFRS 2.47 b Disclosure
|
The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted
average [member]]
|
||
Information how fair value was measured, other equity instruments granted
|
Text |
IFRS 2.47 b Disclosure
|
Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other
than share options) was measured.
|
||
Information about how fair was determined if not on basis of observable market, other equity instruments granted
|
Text |
IFRS 2.47 b (i) Disclosure
|
Information about how the fair value was determined for other equity instruments granted (ie other than share options) if
it was not measured on the basis of an observable market price.
|
||
Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments
granted
|
Text |
IFRS 2.47 b (ii) Disclosure
|
Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments
granted (ie other than share options).
|
||
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted
|
Text |
IFRS 2.47 b (iii) Disclosure
|
Information about whether and how other features of other equity instruments granted (ie other than share options) were incorporated
into the measurement of fair value of these equity instruments.
|
||
Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified
during period [text block]
|
Text block |
IFRS 2.47 c Disclosure
|
The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement
of the fair value of goods or services received as consideration for the entity's equity instruments in share-based payment
arrangements that were modified.
|
||
Explanation of modifications, modified share-based payment arrangements
|
Text |
IFRS 2.47 c (i) Disclosure
|
|
||
Incremental fair value granted, modified share-based payment arrangements
|
Monetary duration |
IFRS 2.47 c (ii) Disclosure
|
|
||
Information on how incremental fair value granted was measured, modified share-based payment arrangements
|
Text |
IFRS 2.47 c (iii) Disclosure
|
|
||
Explanation of direct measurement of fair value of goods or services received
|
Text |
IFRS 2.48 Disclosure
|
The explanation of how the fair value of goods or services received was determined if it was measured directly (for example,
whether fair value was measured at a market price for those goods or services).
|
||
Description of reason why fair value of goods or services received cannot be reliably estimated
|
Text |
IFRS 2.49 Disclosure
|
The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based
payment transactions with parties other than employees can be estimated reliably was rebutted.
|
||
Fair value of goods or services received cannot be estimated reliably
|
True/False |
IFRS 2.49 Disclosure
|
Indicates (true false) whether the entity has rebutted the presumption that the fair value of goods or services received can
be estimated reliably.
|
||
Explanation of effect of share-based payments on entity's profit or loss [text block]
|
Text block |
IFRS 2.50 Disclosure
|
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on
the entity's profit (loss).
|
||
Expense from share-based payment transactions [abstract]
|
|||||
Expense from equity-settled share-based payment transactions
|
Monetary duration, debit |
IFRS 2.51 a Disclosure
|
The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received
did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]
|
||
Expense from cash-settled share-based payment transactions
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did
not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]
|
||
Total expense from share-based payment transactions
|
Monetary duration, debit |
IFRS 2.51 a Disclosure
|
The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify
for recognition as assets.
|
||
Expense from share-based payment transactions, alternative [abstract]
|
|||||
Expense from share-based payment transactions with employees
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]
|
||
Expense from share-based payment transactions with parties other than employees
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based
payment transactions]
|
||
Total expense from share-based payment transactions
|
Monetary duration, debit |
IFRS 2.51 a Disclosure
|
The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify
for recognition as assets.
|
||
Explanation of effect of share-based payments on entity's financial position [text block]
|
Text block |
IFRS 2.50 Disclosure
|
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on
the entity's financial position.
|
||
Liabilities from share-based payment transactions
|
Monetary instant, credit |
IFRS 2.51 b (i) Disclosure
|
|
||
Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets
vested
|
Monetary instant, credit |
IFRS 2.51 b (ii) Disclosure
|
The intrinsic value of liabilities arising from share-based transactions for which the counterparty's right to cash or other
assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference
between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe,
or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those
shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier
of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle
the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services,
for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share
appreciation rights).
|
||
Additional information about share-based payment arrangements [text block]
|
Text block |
IFRS 2.52 Disclosure
|
|
||
[834480] Notes - Employee benefits
|
|||||
Disclosure of employee benefits [text block]
|
Text block |
IAS 19 - Scope Disclosure
|
The entire disclosure for employee benefits.
|
||
Disclosure of defined contribution plans [text block]
|
Text block |
IAS 19.28 Common practice
|
The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]
|
||
Post-employment benefit expense, defined contribution plans
|
Monetary duration, debit |
IAS 19.53 Disclosure
|
The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment
benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive
obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating
to employee service in the current and prior periods.
|
||
Disclosure of information about defined benefit plans [abstract]
|
|||||
Disclosure of defined benefit plans [text block]
|
Text block |
IAS 19.138 Disclosure
|
|
||
Disclosure of defined benefit plans [abstract]
|
|||||
Disclosure of defined benefit plans [table]
|
Table |
IAS 19.138 Disclosure
|
Schedule disclosing information related to defined benefit plans.
|
||
Defined benefit plans [axis]
|
Axis |
IAS 19.138 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 Disclosure
|
This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are
post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have
no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee
benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined
benefit plans' axis if no other member is used.
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
|
|
|
|||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Geographical areas [axis]
|
Axis |
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, IFRS 17.96 b Example, IAS 19.138 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Geographical areas [domain]
|
Domain [default] |
IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example, IAS 19.138 a Example
|
This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis
if no other member is used.
|
||
|
|
|
|||
Characteristics of defined benefit plans [axis]
|
Axis |
IAS 19.138 b Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Characteristics of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 b Example
|
This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also
represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used.
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
|
|
|
|||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Regulatory environments [axis]
|
Axis |
IAS 19.138 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Regulatory environments [domain]
|
Domain [default] |
IAS 19.138 c Example
|
This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments'
axis if no other member is used.
|
||
|
|
|
|||
Segments [axis]
|
Axis |
IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 36.130 d (ii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IFRS 17.96 c Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
|
|
|
|||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
Funding arrangements of defined benefit plans [axis]
|
Axis |
IAS 19.138 e Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Funding arrangements of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 e Example
|
This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It
also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used.
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
|
|
|
|||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
|
|
|
|||
Disclosure of defined benefit plans [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of type of plan
|
Text |
IAS 19.139 a Disclosure
|
|
||
Description of nature of benefits provided by plan
|
Text |
IAS 19.139 a (i) Disclosure
|
|
||
Description of regulatory framework in which plan operates
|
Text |
IAS 19.139 a (ii) Disclosure
|
|
||
Description of effect of regulatory framework on plan
|
Text |
IAS 19.139 a (ii) Disclosure
|
|
||
Description of any other entity's responsibilities for governance of plan
|
Text |
IAS 19.139 a (iii) Disclosure
|
|
||
Description of risks to which plan exposes entity
|
Text |
IAS 19.139 b Disclosure
|
|
||
Description of significant concentrations of risk related to plan
|
Text |
IAS 19.139 b Disclosure
|
|
||
Description of plan amendments, curtailments and settlements
|
Text |
IAS 19.139 c Disclosure
|
|
||
Surplus (deficit) in plan [abstract]
|
|||||
Defined benefit obligation, at present value
|
(Monetary) instant, credit |
IAS 19.57 a Common practice
|
The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting
from employee service in the current and prior periods. [Refer: Plan assets, at fair value]
|
||
Plan assets, at fair value
|
Monetary instant, debit |
IAS 19.57 a Common practice
|
The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying
insurance policies. [Refer: At fair value [member]]
|
||
Net surplus (deficit) in plan
|
Monetary instant, debit |
IAS 19.57 a Common practice
|
The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]
|
||
Post-employment benefit expense in profit or loss, defined benefit plans [abstract]
|
|||||
Administration costs not reflected in return on plan assets, defined benefit plans
|
Monetary duration, debit |
IAS 19.135 b Common practice
|
The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return
on plan assets. [Refer: Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans]
[Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected
in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return
on plan assets excluding interest income or expense, before tax, defined benefit plans]
|
||
Current service cost, defined benefit plans
|
Monetary duration, debit |
IAS 19.135 b Common practice
|
The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit
expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from
current service cost]
|
||
Interest expense (income), defined benefit plans [abstract]
|
|||||
Interest expense, defined benefit plans
|
Monetary duration, debit |
IAS 19.135 b Common practice
|
The amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense
in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting
from interest expense (income)]
|
||
Interest income, defined benefit plans
|
(Monetary) duration, credit |
IAS 19.135 b Common practice
|
The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense
in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting
from interest expense (income)]
|
||
Net interest expense (income), defined benefit plans
|
Monetary duration, debit |
IAS 19.135 b Common practice
|
The amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment
benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability
(asset) resulting from interest expense (income)]
|
||
Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract]
|
|||||
Past service cost, defined benefit plans
|
Monetary duration, debit |
IAS 19.135 b Common practice
|
|
||
Losses (gains) arising from settlements, defined benefit plans
|
(Monetary) duration, credit |
IAS 19.135 b Common practice
|
|
||
Total past service cost and losses (gains) arising from settlements, defined benefit plans
|
Monetary duration, debit |
IAS 19.135 b Common practice
|
The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment
benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease)
in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements]
|
||
Total post-employment benefit expense in profit or loss, defined benefit plans
|
Monetary duration, debit |
IAS 19.5 Common practice, IAS 19.135 b Common practice
|
|
||
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]
|
|||||
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
|
||
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic
assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with
matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan
members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of
payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income,
net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit
liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]
|
||
Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in financial
assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items
such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future
salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will
be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on
contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive
income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined
benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
|
||
Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments
that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of
differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income,
net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit
liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]
|
||
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense,
net of tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
The amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting
a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:Other comprehensive
income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined
benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling
excluding interest income or expense]
|
||
Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure
|
|
||
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]
|
|||||
Return on plan assets excluding interest income or expense, before tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
|
||
Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in demographic
assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with
matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan
members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of
payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income,
before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit
liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]
|
||
Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from changes in financial
assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items
such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future
salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will
be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on
contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive
income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined
benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]
|
||
Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from experience adjustments
that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of
differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income,
before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit
liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]
|
||
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense,
before tax, defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice
|
The amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting
a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Other
comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase)
in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset
to asset ceiling excluding interest income or expense]
|
||
Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
|
Monetary duration, credit |
IAS 19.135 b Common practice, IAS 1.7 Disclosure, IAS 1.91 b Disclosure
|
|
||
Description of link between reimbursement right and related obligation
|
Text |
IAS 19.140 b Disclosure
|
The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement
rights related to defined benefit obligation, at fair value]
|
||
Description of how entity determined maximum economic benefit available
|
Text |
IAS 19.141 c (iv) Disclosure
|
|
||
Entity's own financial instruments included in fair value of plan assets
|
Monetary instant, debit |
IAS 19.143 Disclosure
|
|
||
Property occupied by entity included in fair value of plan assets
|
Monetary instant, debit |
IAS 19.143 Disclosure
|
|
||
Other assets used by entity included in fair value of plan assets
|
Monetary instant, debit |
IAS 19.143 Disclosure
|
|
||
Actuarial assumption of discount rates
|
Percent instant |
IAS 19.144 Common practice
|
|
||
Actuarial assumption of expected rates of salary increases
|
Percent instant |
IAS 19.144 Common practice
|
|
||
Actuarial assumption of medical cost trend rates
|
Percent instant |
IAS 19.144 Common practice
|
|
||
Actuarial assumption of expected rates of pension increases
|
Percent instant |
IAS 19.144 Common practice
|
|
||
Actuarial assumption of expected rates of inflation
|
Percent instant |
IAS 19.144 Common practice
|
|
||
Actuarial assumption of mortality rates
|
Decimal instant |
IAS 19.144 Common practice
|
|
||
Actuarial assumption of retirement age
|
Duration |
IAS 19.144 Common practice
|
|
||
Actuarial assumption of life expectancy after retirement
|
Duration |
IAS 19.144 Common practice
|
|
||
Other material actuarial assumptions
|
Percent instant |
IAS 19.144 Common practice
|
|
||
Description of asset-liability matching strategies used by plan or entity to manage risk
|
Text |
IAS 19.146 Disclosure
|
|
||
Description of funding arrangements and funding policy that affect future contributions
|
Text |
IAS 19.148 a Disclosure, IAS 19.147 a Disclosure
|
|
||
Estimate of contributions expected to be paid to plan for next annual reporting period
|
Monetary duration, credit |
IAS 19.148 d (iii) Disclosure, IAS 19.147 b Disclosure
|
|
||
Disclosure of information about maturity profile of defined benefit obligation [text block]
|
Text block |
IAS 19.147 c Disclosure
|
The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average
duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit
payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]
|
||
Weighted average duration of defined benefit obligation
|
Duration |
IAS 19.147 c Disclosure
|
The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]
|
||
Estimate of benefit payments expected to be paid from defined benefit plan
|
Monetary duration, credit |
IAS 19.147 c Example
|
|
||
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations
|
Text |
IAS 19.148 b Disclosure
|
The description of the extent to which the entity can be liable for other entities' obligations under the terms and conditions
of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit
plans [member]]
|
||
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan
|
Text |
IAS 19.148 c (i) Disclosure
|
The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit
plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
|
||
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan
|
Text |
IAS 19.148 c (ii) Disclosure
|
The description of any agreed allocation of a deficit or surplus on the entity's withdrawal from a multi-employer or state
defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
|
||
Description of fact that multi-employer or state plan is defined benefit plan
|
Text |
IAS 19.148 d (i) Disclosure
|
The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined
benefit plans [member]; State defined benefit plans [member]]
|
||
Multi-employer or state plan is defined benefit plan
|
True/False |
IAS 19.148 d (i) Disclosure
|
Indicates (true false) whether a multi-employer or state plan is a defined benefit plan.
|
||
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit
plan
|
Text |
IAS 19.148 d (ii) Disclosure
|
The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer
or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans
[member]]
|
||
Description of information about surplus or deficit of multi-employer or state plan
|
Text |
IAS 19.148 d (iv) Disclosure
|
The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the
amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
|
||
Description of basis used to determine surplus or deficit of multi-employer or state plan
|
Text |
IAS 19.148 d (iv) Disclosure
|
The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the
amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
|
||
Description of implications of surplus or deficit on multi-employer or state plan for entity
|
Text |
IAS 19.148 d (iv) Disclosure
|
The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect
the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]
|
||
Level of participation of entity compared with other participating entities
|
Percent instant |
IAS 19.148 d (v) Disclosure
|
|
||
Description of contractual agreement or stated policy for charging net defined benefit cost
|
Text |
IAS 19.149 a Disclosure
|
The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that
there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under
common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]
|
||
Description of policy for determining contribution of defined benefit plans that share risks between entities under common
control [text block]
|
Text block |
IAS 19.149 b Disclosure
|
|
||
Description of cross-reference to disclosures about plans that share risks between entities under common control in another
group entity's financial statements
|
Text |
IAS 19.150 Disclosure
|
The description of cross-references to disclosures about defined benefit plans that share risks between entities under common
control in another group entity's financial statements. [Refer: Defined benefit plans that share risks between entities under
common control [member]]
|
||
Disclosure of net defined benefit liability (asset) [text block]
|
Text block |
IAS 19.140 a Disclosure
|
The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
|
||
Disclosure of net defined benefit liability (asset) [abstract]
|
|||||
Disclosure of net defined benefit liability (asset) [table]
|
Table |
IAS 19.140 a Disclosure
|
Schedule disclosing information related to the net defined benefit liability (asset).
|
||
Defined benefit plans [axis]
|
Axis |
IAS 19.138 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 Disclosure
|
This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are
post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have
no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee
benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined
benefit plans' axis if no other member is used.
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
|
|
|
|||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Geographical areas [axis]
|
Axis |
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, IFRS 17.96 b Example, IAS 19.138 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Geographical areas [domain]
|
Domain [default] |
IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example, IAS 19.138 a Example
|
This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis
if no other member is used.
|
||
|
|
|
|||
Characteristics of defined benefit plans [axis]
|
Axis |
IAS 19.138 b Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Characteristics of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 b Example
|
This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also
represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used.
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
|
|
|
|||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Regulatory environments [axis]
|
Axis |
IAS 19.138 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Regulatory environments [domain]
|
Domain [default] |
IAS 19.138 c Example
|
This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments'
axis if no other member is used.
|
||
|
|
|
|||
Segments [axis]
|
Axis |
IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 36.130 d (ii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IFRS 17.96 c Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
|
|
|
|||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
Funding arrangements of defined benefit plans [axis]
|
Axis |
IAS 19.138 e Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Funding arrangements of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 e Example
|
This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It
also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used.
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
|
|
|
|||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Net defined benefit liability (asset) [axis]
|
Axis |
IAS 19.140 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Net defined benefit liability (asset) [domain]
|
Domain [default] |
IAS 19.140 a Disclosure
|
This member stands for the net defined benefit liability (asset). It also represents the standard value for the 'Net defined
benefit liability (asset)' axis if no other member is used. [Refer: Net defined benefit liability (asset)]
|
||
Present value of defined benefit obligation [member]
|
Member |
IAS 19.140 a (ii) Disclosure
|
This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation
is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting
from employee service in the current and prior periods.
|
||
Plan assets [member]
|
Member |
IAS 19.140 a (i) Disclosure
|
This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit
fund; and (b) qualifying insurance policies.
|
||
Effect of asset ceiling [member]
|
Member |
IAS 19.140 a (iii) Disclosure
|
|
||
|
|
|
|||
Present value of defined benefit obligation [member]
|
Member |
IAS 19.140 a (ii) Disclosure
|
This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation
is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting
from employee service in the current and prior periods.
|
||
Effect of asset ceiling [member]
|
Member |
IAS 19.140 a (iii) Disclosure
|
|
||
Plan assets [member]
|
Member |
IAS 19.140 a (i) Disclosure
|
This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit
fund; and (b) qualifying insurance policies.
|
||
Disclosure of net defined benefit liability (asset) [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Net defined benefit liability (asset) at beginning of period
|
Monetary instant, credit |
IAS 19.140 a Disclosure
|
|
||
Changes in net defined benefit liability (asset) [abstract]
|
|||||
Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]
|
|||||
Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on
plan assets
|
Monetary duration, credit |
IAS 19.141 Common practice
|
The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period,
that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast:
Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit
liability (asset) resulting from return on plan assets excluding interest income or expense]
|
||
Increase in net defined benefit liability (asset) resulting from current service cost
|
Monetary duration, credit |
IAS 19.141 a Disclosure
|
The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period.
[Refer: Net defined benefit liability (asset)]
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)
|
Monetary duration, credit |
IAS 19.141 b Disclosure
|
The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest
expense; Net defined benefit liability (asset)]
|
||
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
|
|||||
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost
|
Monetary duration, credit |
IAS 19.141 d Disclosure
|
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements
|
(Monetary) duration, debit |
IAS 19.141 d Disclosure
|
|
||
Net increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising
from settlements
|
Monetary duration, credit |
IAS 19.141 d Disclosure
|
The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising
from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising
from settlements; Net defined benefit liability (asset)]
|
||
Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss
|
Monetary duration, credit |
IAS 19.141 Common practice
|
The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or
loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or
loss, defined benefit plans]
|
||
Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income
[abstract]
|
|||||
Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income
or expense
|
(Monetary) duration, debit |
IAS 19.141 c (i) Disclosure
|
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes
in demographic assumptions
|
(Monetary) duration, debit |
IAS 19.141 c (ii) Disclosure
|
The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes
in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions
deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion
of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each
form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit
liability (asset)]
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes
in financial assumptions
|
(Monetary) duration, debit |
IAS 19.141 c (iii) Disclosure
|
The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes
in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions
deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees,
and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs
that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the
plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net
defined benefit liability (asset)]
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience
adjustments
|
(Monetary) duration, debit |
IAS 19.141 c Common practice
|
The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience
adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the
effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit
liability (asset)]
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net
defined benefit asset to asset ceiling excluding interest income or expense
|
(Monetary) duration, debit |
IAS 19.141 c (iv) Disclosure
|
The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect
of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:
Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset)
resulting from interest expense (income)]
|
||
Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive
income
|
(Monetary) duration, debit |
IAS 19.141 c Disclosure
|
The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit
liability (asset). [Refer: Net defined benefit liability (asset)]
|
||
Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]
|
|||||
Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined
benefit liability (asset)
|
Monetary duration, credit |
IAS 19.141 e Disclosure
|
The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer:
Net defined benefit liability (asset)]
|
||
Contributions to plan, net defined benefit liability (asset) [abstract]
|
|||||
Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer
|
(Monetary) duration, debit |
IAS 19.141 f Disclosure
|
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants
|
(Monetary) duration, debit |
IAS 19.141 f Disclosure
|
|
||
Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan
|
(Monetary) duration, debit |
IAS 19.141 f Disclosure
|
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan
|
(Monetary) duration, debit |
IAS 19.141 g Disclosure
|
The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined
benefit liability (asset)]
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements
|
(Monetary) duration, debit |
IAS 19.141 g Disclosure
|
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals
|
Monetary duration, credit |
IAS 19.141 h Disclosure
|
|
||
Increase (decrease) in net defined benefit liability (asset) resulting from other changes
|
Monetary duration, credit |
IAS 19.141 Common practice
|
The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately
disclose in the same statement or note. [Refer: Net defined benefit liability (asset)]
|
||
Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes
|
Monetary duration, credit |
IAS 19.141 Common practice
|
The increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net
defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income)
in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement
in other comprehensive income]
|
||
Total increase (decrease) in net defined benefit liability (asset)
|
Monetary duration, credit |
IAS 19.141 Disclosure
|
The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
|
||
Net defined benefit liability (asset) at end of period
|
Monetary instant, credit |
IAS 19.140 a Disclosure
|
|
||
Disclosure of reimbursement rights [text block]
|
Text block |
IAS 19.140 b Disclosure
|
The disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined
benefit obligation, at fair value]
|
||
Disclosure of reimbursement rights [abstract]
|
|||||
Disclosure of reimbursement rights [table]
|
Table |
IAS 19.140 b Disclosure
|
Schedule disclosing information related to reimbursement rights.
|
||
Defined benefit plans [axis]
|
Axis |
IAS 19.138 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 Disclosure
|
This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are
post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have
no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee
benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined
benefit plans' axis if no other member is used.
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
|
|
|
|||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Geographical areas [axis]
|
Axis |
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, IFRS 17.96 b Example, IAS 19.138 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Geographical areas [domain]
|
Domain [default] |
IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example, IAS 19.138 a Example
|
This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis
if no other member is used.
|
||
|
|
|
|||
Characteristics of defined benefit plans [axis]
|
Axis |
IAS 19.138 b Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Characteristics of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 b Example
|
This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also
represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used.
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
|
|
|
|||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Regulatory environments [axis]
|
Axis |
IAS 19.138 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Regulatory environments [domain]
|
Domain [default] |
IAS 19.138 c Example
|
This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments'
axis if no other member is used.
|
||
|
|
|
|||
Segments [axis]
|
Axis |
IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 36.130 d (ii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IFRS 17.96 c Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
|
|
|
|||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
Funding arrangements of defined benefit plans [axis]
|
Axis |
IAS 19.138 e Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Funding arrangements of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 e Example
|
This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It
also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used.
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
|
|
|
|||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Disclosure of reimbursement rights [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Reimbursement rights related to defined benefit obligation, at fair value at beginning of period
|
Monetary instant, debit |
IAS 19.140 b Disclosure
|
The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle
a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]
|
||
Changes in reimbursement rights related to defined benefit obligation [abstract]
|
|||||
Increase in reimbursement rights related to defined benefit obligation, resulting from interest income
|
Monetary duration, debit |
IAS 19.141 b Disclosure
|
The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from
interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at
fair value]
|
||
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement
[abstract]
|
|||||
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement
rights, excluding interest income or expense
|
Monetary duration, debit |
IAS 19.141 c (i) Disclosure
|
The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those
rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit
obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest
income]
|
||
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in
effect of limiting reimbursement rights to asset ceiling excluding interest income or expense
|
Monetary duration, debit |
IAS 19.141 c (iv) Disclosure
|
The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes
in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense.
[Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]
|
||
Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement
|
Monetary duration, debit |
IAS 19.141 c Disclosure
|
The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of
reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]
|
||
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences
|
Monetary duration, debit |
IAS 19.141 e Disclosure
|
The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, resulting from foreign
currency exchange rate changes on plans measured in a currency that is different from the entity's presentation currency.
[Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]
|
||
Increase in reimbursement rights related to defined benefit obligation, resulting from benefits paid
|
(Monetary) duration, credit |
IAS 19.141 g Disclosure
|
The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement
rights related to defined benefit obligation, at fair value]
|
||
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements
|
(Monetary) duration, credit |
IAS 19.141 g Disclosure
|
|
||
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business
combinations and disposals
|
Monetary duration, debit |
IAS 19.141 h Disclosure
|
|
||
Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value
|
Monetary duration, debit |
IAS 19.141 Disclosure
|
The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value
[member]; Reimbursement rights related to defined benefit obligation, at fair value]
|
||
Reimbursement rights related to defined benefit obligation, at fair value at end of period
|
Monetary instant, debit |
IAS 19.140 b Disclosure
|
The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle
a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]
|
||
Disclosure of fair value of plan assets [text block]
|
Text block |
IAS 19.142 Disclosure
|
|
||
Disclosure of fair value of plan assets [abstract]
|
|||||
Disclosure of fair value of plan assets [table]
|
Table |
IAS 19.142 Disclosure
|
Schedule disclosing information related to the fair value of defined benefit plan assets.
|
||
Defined benefit plans [axis]
|
Axis |
IAS 19.138 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 Disclosure
|
This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are
post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have
no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee
benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined
benefit plans' axis if no other member is used.
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
|
|
|
|||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Geographical areas [axis]
|
Axis |
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, IFRS 17.96 b Example, IAS 19.138 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Geographical areas [domain]
|
Domain [default] |
IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example, IAS 19.138 a Example
|
This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis
if no other member is used.
|
||
|
|
|
|||
Characteristics of defined benefit plans [axis]
|
Axis |
IAS 19.138 b Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Characteristics of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 b Example
|
This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also
represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used.
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
|
|
|
|||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Regulatory environments [axis]
|
Axis |
IAS 19.138 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Regulatory environments [domain]
|
Domain [default] |
IAS 19.138 c Example
|
This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments'
axis if no other member is used.
|
||
|
|
|
|||
Segments [axis]
|
Axis |
IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 36.130 d (ii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IFRS 17.96 c Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
|
|
|
|||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
Funding arrangements of defined benefit plans [axis]
|
Axis |
IAS 19.138 e Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Funding arrangements of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 e Example
|
This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It
also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used.
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
|
|
|
|||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Levels of fair value hierarchy [axis]
|
Axis |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Levels of fair value hierarchy [domain]
|
Domain [default] |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair
value hierarchy' axis if no other member is used.
|
||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 and 3 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure
|
This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value
hierarchy [member]; Level 3 of fair value hierarchy [member]]
|
||
|
|
|
|||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 and 3 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure
|
This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value
hierarchy [member]; Level 3 of fair value hierarchy [member]]
|
||
Disclosure of fair value of plan assets [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Classes of plan assets, fair value monetary amounts [abstract]
|
|||||
Cash and cash equivalents, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 a Example
|
|
||
Equity instruments, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 b Example
|
|
||
Debt instruments, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 c Example
|
|
||
Real estate, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 d Example
|
|
||
Derivatives, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 e Example
|
|
||
Investment funds, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 f Example
|
|
||
Asset-backed securities, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 g Example
|
|
||
Structured debt, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 h Example
|
|
||
Qualifying insurance policies, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 Common practice, IAS 19.8 Common practice
|
|
||
Other assets, amount contributed to fair value of plan assets
|
Monetary instant, debit |
IAS 19.142 Common practice
|
|
||
Total plan assets, at fair value
|
Monetary instant, debit |
IAS 19.57 a Common practice
|
The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying
insurance policies. [Refer: At fair value [member]]
|
||
Classes of plan assets, fair value percentage amounts [abstract]
|
|||||
Cash and cash equivalents, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 a Common practice
|
|
||
Equity instruments, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 b Common practice
|
|
||
Debt instruments, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 c Common practice
|
|
||
Real estate, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 d Common practice
|
|
||
Derivatives, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 e Common practice
|
|
||
Investment funds, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 f Common practice
|
|
||
Asset-backed securities, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 g Common practice
|
|
||
Structured debt, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 h Common practice
|
|
||
Qualifying insurance policies, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 Common practice, IAS 19.8 Common practice
|
|
||
Other assets, percentage contributed to fair value of plan assets
|
Percent instant |
IAS 19.142 Common practice
|
|
||
Disclosure of sensitivity analysis for actuarial assumptions [text block]
|
Text block |
IAS 19.145 Disclosure
|
|
||
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
|
|||||
Disclosure of sensitivity analysis for actuarial assumptions [table]
|
Table |
IAS 19.145 Disclosure
|
Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.
|
||
Defined benefit plans [axis]
|
Axis |
IAS 19.138 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 Disclosure
|
This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are
post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have
no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee
benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined
benefit plans' axis if no other member is used.
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
|
|
|
|||
Multi-employer defined benefit plans [member]
|
Member |
IAS 19.33 b Disclosure, IAS 19.34 b Disclosure
|
|
||
Defined benefit plans that share risks between entities under common control [member]
|
Member |
IAS 19.149 Disclosure
|
|
||
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
|
Member |
IAS 19.138 Disclosure
|
|
||
State defined benefit plans [member]
|
Member |
IAS 19.45 Disclosure
|
|
||
Geographical areas [axis]
|
Axis |
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, IFRS 17.96 b Example, IAS 19.138 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Geographical areas [domain]
|
Domain [default] |
IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example, IAS 19.138 a Example
|
This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis
if no other member is used.
|
||
|
|
|
|||
Characteristics of defined benefit plans [axis]
|
Axis |
IAS 19.138 b Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Characteristics of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 b Example
|
This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also
represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used.
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
|
|
|
|||
Post-employment medical defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
|
||
Pension defined benefit plans [member]
|
Member |
IAS 19.138 b Common practice
|
|
||
Flat salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Final salary pension defined benefit plans [member]
|
Member |
IAS 19.138 b Example
|
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
|
||
Regulatory environments [axis]
|
Axis |
IAS 19.138 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Regulatory environments [domain]
|
Domain [default] |
IAS 19.138 c Example
|
This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments'
axis if no other member is used.
|
||
|
|
|
|||
Segments [axis]
|
Axis |
IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 36.130 d (ii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IFRS 17.96 c Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
|
|
|
|||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
Funding arrangements of defined benefit plans [axis]
|
Axis |
IAS 19.138 e Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Funding arrangements of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 e Example
|
This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It
also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used.
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
|
|
|
|||
Wholly or partly funded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Wholly unfunded defined benefit plans [member]
|
Member |
IAS 19.138 e Example
|
|
||
Actuarial assumptions [axis]
|
Axis |
IAS 19.145 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Actuarial assumptions [domain]
|
Domain [default] |
IAS 19.145 Disclosure
|
This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible
best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment
benefits. It also represents the standard value for the 'Actuarial assumptions' axis if no other member is used.
|
||
Actuarial assumption of discount rates [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of expected rates of salary increases [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of medical cost trend rates [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of expected rates of pension increases [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of expected rates of inflation [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of mortality rates [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of retirement age [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of life expectancy after retirement [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Other material actuarial assumptions [member]
|
Member |
IAS 19.145 Common practice
|
|
||
|
|
|
|||
Actuarial assumption of life expectancy after retirement [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of mortality rates [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of expected rates of pension increases [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of expected rates of inflation [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Other material actuarial assumptions [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of medical cost trend rates [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of expected rates of salary increases [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of discount rates [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Actuarial assumption of retirement age [member]
|
Member |
IAS 19.145 Common practice
|
|
||
Disclosure of sensitivity analysis for actuarial assumptions [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Percentage of reasonably possible increase in actuarial assumption
|
Percent instant |
IAS 19.145 a Disclosure
|
|
||
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption
|
Monetary instant, credit |
IAS 19.145 a Disclosure
|
|
||
Percentage of reasonably possible decrease in actuarial assumption
|
Percent instant |
IAS 19.145 a Disclosure
|
|
||
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption
|
Monetary instant, credit |
IAS 19.145 a Disclosure
|
|
||
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
|
Text |
IAS 19.145 b Disclosure
|
|
||
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions
|
Text |
IAS 19.145 b Disclosure
|
|
||
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
|
Text |
IAS 19.145 c Disclosure
|
|
||
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
|
Text |
IAS 19.145 c Disclosure
|
|
||
Disclosure of additional information about defined benefit plans [text block]
|
Text block |
IAS 19.137 Disclosure
|
|
||
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks
[text block]
|
Text block |
IAS 19.137 Example
|
The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics
and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members,
and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts
attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]
|
||
Termination benefits expense
|
Monetary duration, debit |
IAS 19.171 Common practice
|
The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange
for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's
employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for
the termination of employment. [Refer: Employee benefits expense]
|
||
[835110] Notes - Income taxes
|
|||||
Disclosure of income tax [text block]
|
Text block |
IAS 12 - Disclosure Disclosure
|
The entire disclosure for income taxes.
|
||
Major components of tax expense (income) [abstract]
|
|||||
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
|
|||||
Current tax expense (income)
|
Monetary duration, debit |
IAS 12.80 a Example
|
The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
|
||
Current tax expense (income), related to Pillar Two income taxes
|
Monetary duration, debit |
IAS 12.88B Disclosure
|
The amount of current tax expense (income) related to Pillar Two income taxes.
|
||
Adjustments for current tax of prior periods
|
Monetary duration, debit |
IAS 12.80 b Example
|
Adjustments of tax expense (income) recognised in the period for current tax of prior periods.
|
||
Total current tax expense (income) and adjustments for current tax of prior periods
|
Monetary duration, debit |
IAS 12.80 Common practice
|
The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense
(income); Adjustments for current tax of prior periods]
|
||
Deferred tax expense (income) relating to origination and reversal of temporary differences
|
Monetary duration, debit |
IAS 12.80 c Example
|
The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary
differences [member]; Deferred tax expense (income)]
|
||
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
|
Monetary duration, debit |
IAS 12.80 d Example
|
The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred
tax expense (income)]
|
||
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce
current tax expense
|
(Monetary) duration, credit |
IAS 12.80 e Example
|
The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period
that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax
credits [member]]
|
||
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce
deferred tax expense
|
(Monetary) duration, credit |
IAS 12.80 f Example
|
The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period
that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused
tax losses [member]; Unused tax credits [member]]
|
||
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset
|
Monetary duration, debit |
IAS 12.80 g Example
|
The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset.
[Refer: Deferred tax assets]
|
||
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
|
Monetary duration, debit |
IAS 12.80 h Example
|
The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss
in accordance with IAS 8, because they cannot be accounted for retrospectively.
|
||
Adjustments for deferred tax of prior periods
|
Monetary duration, debit |
IAS 12.80 Common practice
|
Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.
|
||
Other components of deferred tax expense (income)
|
Monetary duration, debit |
IAS 12.80 Common practice
|
The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement
or note. [Refer: Deferred tax expense (income)]
|
||
Total tax expense (income)
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure, IAS 12.79 Disclosure
|
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred
tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
|
||
Current and deferred tax relating to items charged or credited directly to equity [abstract]
|
|||||
Current tax relating to items credited (charged) directly to equity
|
Monetary duration, debit |
IAS 12.81 a Disclosure
|
|
||
Deferred tax relating to items credited (charged) directly to equity
|
Monetary duration |
IAS 12.81 a Disclosure
|
The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]
|
||
Aggregate current and deferred tax relating to items credited (charged) directly to equity
|
Monetary duration, debit |
IAS 12.81 a Disclosure
|
|
||
Income tax relating to components of other comprehensive income [abstract]
|
|||||
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income
|
Monetary duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences
on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange
differences on translation]
|
||
Income tax relating to exchange differences on translation other than translation of foreign operations included in other
comprehensive income
|
Monetary duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences
on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.
[Refer: Other comprehensive income; Reserve of exchange differences on translation]
|
||
Income tax relating to available-for-sale financial assets included in other comprehensive income
|
Monetary duration, debit |
Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial
assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Income tax relating to cash flow hedges included in other comprehensive income
|
Monetary duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer:
Cash flow hedges [member]; Other comprehensive income]
|
||
Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible
assets included in other comprehensive income
|
Monetary duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation
surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive
income]
|
||
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
|
Monetary duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
|
||
Income tax relating to investments in equity instruments included in other comprehensive income
|
Monetary duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity
instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS
9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
|
||
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income
|
Monetary duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments
in foreign operations. [Refer: Other comprehensive income]
|
||
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included
in other comprehensive income
|
Monetary duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value
of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other
comprehensive income]
|
||
Income tax relating to hedges of investments in equity instruments included in other comprehensive income
|
Monetary duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments
in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive
income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]
|
||
Income tax relating to change in value of time value of options included in other comprehensive income
|
Monetary duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time
value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]
|
||
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income
|
Monetary duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward
elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive
income]
|
||
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income
|
Monetary duration, debit |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign
currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]
|
||
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive
income
|
Monetary duration, debit |
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured
at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at
fair value through other comprehensive income; Other comprehensive income]
|
||
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive
income that will be reclassified to profit or loss
|
Monetary duration, debit |
IAS 12.81 ab Disclosure, IFRS 17.90 Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income
(expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance
income (expenses); Insurance contracts issued [member]]
|
||
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive
income that will not be reclassified to profit or loss
|
Monetary duration, debit |
IAS 1.90 Disclosure, IFRS 17.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income
(expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
|
Monetary duration, debit |
IFRS 17.90 Disclosure, IFRS 17.82 Disclosure, IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses)
from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Aggregated income tax relating to components of other comprehensive income
|
Monetary duration |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
|
Monetary duration, debit |
IAS 1.90 Disclosure
|
The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted
for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using
equity method, before tax]
|
||
Tax expense (income) of discontinued operation [abstract]
|
|||||
Tax expense (income) relating to gain (loss) on discontinuance
|
Monetary duration, debit |
IAS 12.81 h (i) Disclosure, IFRS 5.33 b (iv) Disclosure
|
The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued
operations [member]]
|
||
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
|
Monetary duration, debit |
IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure
|
The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer:
Discontinued operations [member]; Profit (loss)]
|
||
Explanation of changes in applicable tax rates to previous accounting period
|
Text |
IAS 12.81 d Disclosure
|
The explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.
|
||
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
|
Text |
IAS 12.81 e Disclosure
|
The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits
for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member];
Unused tax credits [member]; Unused tax losses [member]]
|
||
Deductible temporary differences for which no deferred tax asset is recognised
|
Monetary instant |
IAS 12.81 e Disclosure
|
The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial
position. [Refer: Temporary differences [member]]
|
||
Unused tax losses for which no deferred tax asset recognised
|
Monetary instant |
IAS 12.81 e Disclosure
|
The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer:
Unused tax losses [member]]
|
||
Unused tax credits for which no deferred tax asset recognised
|
Monetary instant |
IAS 12.81 e Disclosure
|
The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer:
Unused tax credits [member]]
|
||
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements
for which deferred tax liabilities have not been recognised
|
Monetary instant |
IAS 12.81 f Disclosure
|
|
||
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
|
Text block |
IAS 12.81 g Disclosure
|
The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member];
Unused tax losses [member]; Temporary differences [member]]
|
||
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
|
|||||
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
|
Table |
IAS 12.81 g Disclosure
|
Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.
|
||
Temporary difference, unused tax losses and unused tax credits [axis]
|
Axis |
IAS 12.81 g Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Temporary difference, unused tax losses and unused tax credits [domain]
|
Domain [default] |
IAS 12.81 g Disclosure
|
This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value
for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary
differences [member]; Unused tax credits [member]; Unused tax losses [member]]
|
||
Temporary differences [member]
|
Member |
IAS 12.81 g Disclosure
|
This member stands for differences between the carrying amount of an asset or liability in the statement of financial position
and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences.
[Refer: Carrying amount [member]]
|
||
Allowance for credit losses [member]
|
Member |
IAS 12.81 g Common practice
|
This member stands for an allowance account used to record impairments to financial assets due to credit losses.
|
||
Unrealised foreign exchange gains (losses) [member]
|
Member |
IAS 12.81 g Common practice
|
This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.
|
||
Other temporary differences [member]
|
Member |
IAS 12.81 g Common practice
|
This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer:
Temporary differences [member]]
|
||
Unused tax losses [member]
|
Member |
IAS 12.81 g Disclosure
|
This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
|
||
Unused tax credits [member]
|
Member |
IAS 12.81 g Disclosure
|
This member stands for tax credits that have been received and are carried forward for use against future taxable profit.
|
||
|
|
|
|||
Unused tax credits [member]
|
Member |
IAS 12.81 g Disclosure
|
This member stands for tax credits that have been received and are carried forward for use against future taxable profit.
|
||
Temporary differences [member]
|
Member |
IAS 12.81 g Disclosure
|
This member stands for differences between the carrying amount of an asset or liability in the statement of financial position
and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences.
[Refer: Carrying amount [member]]
|
||
Other temporary differences [member]
|
Member |
IAS 12.81 g Common practice
|
This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer:
Temporary differences [member]]
|
||
Allowance for credit losses [member]
|
Member |
IAS 12.81 g Common practice
|
This member stands for an allowance account used to record impairments to financial assets due to credit losses.
|
||
Unrealised foreign exchange gains (losses) [member]
|
Member |
IAS 12.81 g Common practice
|
This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.
|
||
Unused tax losses [member]
|
Member |
IAS 12.81 g Disclosure
|
This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
|
||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Deferred tax assets and liabilities [abstract]
|
|||||
Deferred tax assets
|
(Monetary) instant, debit |
IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure, IAS 1.54 o Disclosure
|
The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward
of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits
[member]; Unused tax losses [member]]
|
||
Deferred tax liabilities
|
Monetary instant, credit |
IAS 1.54 o Disclosure, IAS 1.56 Disclosure, IAS 12.81 g (i) Disclosure
|
The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences
[member]]
|
||
Net deferred tax liability (asset)
|
Monetary instant, credit |
IAS 12.81 g (i) Disclosure
|
The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
|
||
Net deferred tax assets and liabilities [abstract]
|
|||||
Net deferred tax assets
|
Monetary instant, debit |
IAS 12.81 g (i) Common practice
|
The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater
than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]
|
||
Net deferred tax liabilities
|
Monetary instant, credit |
IAS 12.81 g (i) Common practice
|
The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is
greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]
|
||
Deferred tax expense (income) [abstract]
|
|||||
Deferred tax expense (income)
|
Monetary duration, debit |
IAS 12.81 g (ii) Disclosure
|
The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred
tax assets; Deferred tax liabilities]
|
||
Deferred tax expense (income) recognised in profit or loss
|
Monetary duration |
IAS 12.81 g (ii) Disclosure
|
The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in
profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]
|
||
Reconciliation of changes in deferred tax liability (asset) [abstract]
|
|||||
Deferred tax liability (asset) at beginning of period
|
Monetary instant, credit |
IAS 12.81 g (i) Disclosure
|
The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
|
||
Changes in deferred tax liability (asset) [abstract]
|
|||||
Deferred tax expense (income) recognised in profit or loss
|
Monetary duration |
IAS 12.81 g (ii) Disclosure
|
The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in
profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]
|
||
Deferred tax relating to items credited (charged) directly to equity
|
Monetary duration |
IAS 12.81 a Disclosure
|
The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]
|
||
Income tax relating to components of other comprehensive income
|
Monetary duration |
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
|
The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Increase (decrease) through business combinations, deferred tax liability (asset)
|
Monetary duration, credit |
IAS 12.81 Common practice
|
The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability
(asset)]
|
||
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)
|
Monetary duration, credit |
IAS 12.81 Common practice
|
The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability
(asset)]
|
||
Increase (decrease) through net exchange differences, deferred tax liability (asset)
|
Monetary duration, credit |
IAS 12.81 Common practice
|
The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial
statements are translated from the functional currency into a different presentation currency, including the translation of
a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]
|
||
Total increase (decrease) in deferred tax liability (asset)
|
Monetary duration, credit |
IAS 12.81 Common practice
|
The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]
|
||
Deferred tax liability (asset) at end of period
|
Monetary instant, credit |
IAS 12.81 g (i) Disclosure
|
The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
|
||
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised
as liability
|
Monetary duration |
IAS 12.81 i Disclosure
|
The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the
reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the
financial statements.
|
||
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset
|
Monetary duration, debit |
IAS 12.81 j Disclosure
|
|
||
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination
after acquisition date
|
Text |
IAS 12.81 k Disclosure
|
|
||
Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits
in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which
deferred tax asset relates
|
Text |
IAS 12.82 Disclosure
|
The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation
of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing
taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax
jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation
is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has
suffered loss in jurisdiction to which deferred tax asset relates]
|
||
Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary
differences and entity has suffered loss in jurisdiction to which deferred tax asset relates
|
Monetary instant, debit |
IAS 12.82 Disclosure
|
The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits
in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered
a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer:
Temporary differences [member]]
|
||
Description of nature of potential income tax consequences that would result from payment of dividend
|
Text |
IAS 12.82A Disclosure
|
The description of the nature of the potential income tax consequences that would result from the payment of dividends to
the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part
or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes
may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders
of the entity. [Refer: Retained earnings]
|
||
Description of amounts of potential income tax consequences practicably determinable
|
Text |
IAS 12.82A Disclosure
|
The description of the amounts of the practically determinable potential income tax consequences that would result from the
payment of dividends to the entity's shareholders in jurisdictions where income taxes are payable at a higher or lower rate
if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income
taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders
of the entity. [Refer: Retained earnings]
|
||
Description of whether there are potential income tax consequences not practicably determinable
|
Text |
IAS 12.82A Disclosure
|
The description of whether there are potential income tax consequences not practically determinable that would result from
the payment of dividends to the entity's shareholders in jurisdictions where income taxes are payable at a higher or lower
rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where
income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend
to shareholders of the entity. [Refer: Retained earnings]
|
||
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
|
|||||
Accounting profit
|
Monetary duration, credit |
IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure
|
The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]
|
||
Tax expense (income) at applicable tax rate
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure
|
The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]
|
||
Tax effect of revenues exempt from taxation
|
(Monetary) duration, credit |
IAS 12.81 c (i) Disclosure
|
The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied
by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit]
|
||
Tax effect of expense not deductible in determining taxable profit (tax loss)
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure
|
The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied
by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting
profit]
|
||
Tax effect of impairment of goodwill
|
Monetary duration, debit |
IAS 12.81 c (i) Common practice
|
The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied
by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill]
|
||
Tax effect of tax losses
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure
|
The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied
by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]
|
||
Tax effect of foreign tax rates
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure
|
The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied
by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit]
|
||
Tax effect from change in tax rate
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure
|
The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied
by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]
|
||
Other tax effects for reconciliation between accounting profit and tax expense (income)
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure
|
The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied
by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting
profit; Applicable tax rate]
|
||
Total tax expense (income)
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure, IAS 12.79 Disclosure
|
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred
tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
|
||
Reconciliation of average effective tax rate and applicable tax rate [abstract]
|
|||||
Accounting profit
|
Monetary duration, credit |
IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure
|
The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]
|
||
Applicable tax rate
|
Percent duration |
IAS 12.81 c (ii) Disclosure
|
The applicable income tax rate.
|
||
Tax rate effect of revenues exempt from taxation
|
(Percent) duration |
IAS 12.81 c (ii) Disclosure
|
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from
revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate]
|
||
Tax rate effect of expense not deductible in determining taxable profit (tax loss)
|
Percent duration |
IAS 12.81 c (ii) Disclosure
|
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from
the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]
|
||
Tax rate effect of impairment of goodwill
|
Percent duration |
IAS 12.81 c (ii) Common practice
|
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the
impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill]
|
||
Tax rate effect of tax losses
|
Percent duration |
IAS 12.81 c (ii) Disclosure
|
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from
tax losses. [Refer: Average effective tax rate; Applicable tax rate]
|
||
Tax rate effect of foreign tax rates
|
Percent duration |
IAS 12.81 c (ii) Disclosure
|
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from
the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate]
|
||
Tax rate effect from change in tax rate
|
Percent duration |
IAS 12.81 c (ii) Disclosure
|
The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from
a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]
|
||
Tax rate effect of adjustments for current tax of prior periods
|
Percent duration |
IAS 12.81 c (ii) Common practice
|
Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments
for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax
of prior periods]
|
||
Other tax rate effects for reconciliation between accounting profit and tax expense (income)
|
Percent duration |
IAS 12.81 c (ii) Disclosure
|
Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that
the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate]
|
||
Total average effective tax rate
|
Percent duration |
IAS 12.81 c (ii) Disclosure
|
The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]
|
||
Disclosure of information about Pillar Two income taxes [abstract]
|
|
||||
Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes
|
Text |
IAS 12.88A Disclosure
|
The statement that the entity has applied the exception to recognising and disclosing information about deferred tax assets
and liabilities related to Pillar Two income taxes.
|
||
Disclosure of known or reasonably estimable information about exposure to Pillar Two income taxes [text block]
|
Text block |
IAS 12.88C Disclosure, IAS 12.88D Disclosure
|
The disclosure of known or reasonably estimable information that helps users of financial statements understand the entity’s
exposure to Pillar Two income taxes arising from that legislation.
|
||
Disclosure of statement that information is not known or reasonably estimable and entity's progress in assessing exposure
to Pillar Two income taxes [text block]
|
Text block |
IAS 12.88D Disclosure
|
The disclosure of the statement that information about the entity’s exposure to Pillar Two income taxes is not known or reasonably
estimable and information about the entity’s progress in assessing its exposure.
|
||
Current tax expense (income)
|
Monetary duration, debit |
IAS 12.80 a Example
|
The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
|
||
Current tax expense (income), related to Pillar Two income taxes
|
Monetary duration, debit |
IAS 12.88B Disclosure
|
The amount of current tax expense (income) related to Pillar Two income taxes.
|
||
[836200] Notes - Borrowing costs
|
|||||
Disclosure of borrowing costs [text block]
|
Text block |
IAS 23 - Disclosure Disclosure
|
The entire disclosure for borrowing costs.
|
||
Borrowing costs [abstract]
|
|||||
Borrowing costs capitalised
|
Monetary duration |
IAS 23.26 a Disclosure
|
The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable
to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.
|
||
Borrowing costs recognised as expense
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised
as an expense.
|
||
Total borrowing costs incurred
|
Monetary duration |
IAS 1.112 c Common practice
|
The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.
|
||
Interest costs [abstract]
|
|||||
Interest costs capitalised
|
Monetary duration |
IAS 1.112 c Common practice
|
The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable
to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.
|
||
Interest expense
|
Monetary duration, debit |
IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure
|
The amount of expense arising from interest.
|
||
Total interest costs incurred
|
Monetary duration |
IAS 1.112 c Common practice
|
The amount of interest costs that an entity incurs.
|
||
Capitalisation rate of borrowing costs eligible for capitalisation
|
Percent duration |
IAS 23.26 b Disclosure
|
The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable
to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose
of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]
|
||
[836600] Notes - Insurance contracts (IFRS 17)
|
|||||
Disclosure of insurance contracts [text block]
|
Text block |
IFRS 17 - Disclosure Disclosure
|
The entire disclosure for insurance contracts.
|
||
Insurance service result [abstract]
|
|||||
Insurance revenue
|
Monetary duration, credit |
IFRS 17.80 a Disclosure, IFRS 17.106 Disclosure, IAS 1.82 a (ii) Disclosure
|
The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision
of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
|
||
Insurance service expenses from insurance contracts issued
|
(Monetary) duration, debit |
IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure
|
The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments
of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes
that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
|
||
Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
|
|||||
Income from amounts recovered from reinsurer
|
Monetary duration, credit |
IFRS 17.86 Disclosure
|
The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]
|
||
Expenses from allocation of premiums paid to reinsurer
|
(Monetary) duration, debit |
IFRS 17.86 Disclosure
|
The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]
|
||
Net income (expenses) from reinsurance contracts held, other than finance income (expenses)
|
Monetary duration, credit |
IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure
|
The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer:
Reinsurance contracts held [member]]
|
||
Total insurance service result
|
Monetary duration, credit |
IFRS 17.80 a Disclosure
|
The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses
from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]
|
||
Additional information about insurance contracts [text block]
|
Text block |
IFRS 17.94 Disclosure
|
|
||
Description of criteria satisfied when using premium allocation approach
|
Text |
IFRS 17.97 a Disclosure
|
The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium
allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies
the measurement of the liability for remaining coverage of a group of insurance contracts.
|
||
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation
approach
|
Text |
IFRS 17.97 b Disclosure
|
The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money
and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach,
described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group
of insurance contracts.
|
||
Entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
|
True/False |
IFRS 17.97 b Disclosure
|
Indicates (true false) whether an entity that uses the premium allocation approach makes an adjustment for the time value
of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17.
|
||
Description of method to recognise insurance acquisition cash flows when using premium allocation approach
|
Text |
IFRS 17.97 c Disclosure
|
The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition
cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59
of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer:
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
|
||
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]
|
Text block |
IFRS 17.100 Disclosure
|
|
||
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]
|
|||||
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]
|
Table |
IFRS 17.100 Disclosure
|
Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and
incurred claims.
|
||
Disaggregation of insurance contracts [axis]
|
Axis |
IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Disaggregation of insurance contracts [domain]
|
Domain [default] |
IFRS 17.98 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
|
This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts
held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used.
[Refer: Insurance contracts [domain]]
|
||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
|
|
|
|||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
Insurance contracts by remaining coverage and incurred claims [axis]
|
Axis |
IFRS 17.100 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts by remaining coverage and incurred claims [domain]
|
Domain [default] |
IFRS 17.100 Disclosure
|
This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also
represents the standard value for the 'Insurance contracts by remaining coverage and incurred claims' axis if no other member
is used. [Refer: Insurance contracts [domain]]
|
||
Net liabilities or assets for remaining coverage excluding loss component [member]
|
Member |
IFRS 17.100 a Disclosure
|
|
||
Loss component [member]
|
Member |
IFRS 17.100 b Disclosure
|
|
||
Liabilities for incurred claims [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already
occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses;
and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been
provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services
and that are not in the liability for remaining coverage.
|
||
|
|
|
|||
Net liabilities or assets for remaining coverage excluding loss component [member]
|
Member |
IFRS 17.100 a Disclosure
|
|
||
Liabilities for incurred claims [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already
occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses;
and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been
provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services
and that are not in the liability for remaining coverage.
|
||
Loss component [member]
|
Member |
IFRS 17.100 b Disclosure
|
|
||
Insurance contracts by components [axis]
|
Axis |
IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts by components [domain]
|
Domain [default] |
IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure
|
This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of
the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents
the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts
[domain]]
|
||
Estimates of present value of future cash flows [member]
|
Member |
IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure
|
|
||
Estimates of present value of future cash outflows [member]
|
Member |
IFRS 17.107 a Disclosure
|
|
||
Estimates of present value of insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash
flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or
expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs.
Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts
within the portfolio.
|
||
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash
flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
|
||
Estimates of present value of future cash inflows [member]
|
Member |
IFRS 17.107 b Disclosure
|
|
||
Risk adjustment for non-financial risk [member]
|
Member |
IFRS 17.101 b Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.107 c Disclosure
|
This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the
cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
|
||
Contractual service margin [member]
|
Member |
IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure
|
This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing
the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in
the group.
|
||
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
|
Member |
IFRS 17.114 a Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service
margin [member]]
|
||
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
|
Member |
IFRS 17.114 b Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin
[member]]
|
||
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach
or fair value approach has been applied [member]
|
Member |
IFRS 17.114 c Disclosure
|
This member stands for the contractual service margin not related to contracts that existed at the transition date to which
the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described
in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
|
||
|
|
|
|||
Contractual service margin [member]
|
Member |
IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure
|
This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing
the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in
the group.
|
||
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
|
Member |
IFRS 17.114 a Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service
margin [member]]
|
||
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
|
Member |
IFRS 17.114 b Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin
[member]]
|
||
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach
or fair value approach has been applied [member]
|
Member |
IFRS 17.114 c Disclosure
|
This member stands for the contractual service margin not related to contracts that existed at the transition date to which
the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described
in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
|
||
Risk adjustment for non-financial risk [member]
|
Member |
IFRS 17.101 b Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.107 c Disclosure
|
This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the
cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
|
||
Estimates of present value of future cash flows [member]
|
Member |
IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure
|
|
||
Estimates of present value of future cash inflows [member]
|
Member |
IFRS 17.107 b Disclosure
|
|
||
Estimates of present value of future cash outflows [member]
|
Member |
IFRS 17.107 a Disclosure
|
|
||
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash
flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
|
||
Estimates of present value of insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash
flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or
expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs.
Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts
within the portfolio.
|
||
Insurance contracts [axis]
|
Axis |
IFRS 17.107 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts [domain]
|
Domain [default] |
IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure
|
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party
(the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely
affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held,
except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment
contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference
to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with
discretionary participation features is a financial instrument that provides a particular investor with the contractual right
to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected
to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the
discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified
type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or
(iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for
the 'Insurance contracts' axis if no other member is used.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
|
|
|
|||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Insurance contracts liability (asset) at beginning of period
|
Monetary instant, credit |
IFRS 17.99 b Disclosure
|
|
||
Insurance contracts that are assets at beginning of period
|
Monetary instant, debit |
IFRS 17.99 b Disclosure
|
|
||
Insurance contracts that are liabilities at beginning of period
|
Monetary instant, credit |
IFRS 17.99 b Disclosure
|
|
||
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]
|
|||||
Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance
contracts liability (asset) [abstract]
|
|||||
Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]
|
|||||
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective
approach has been applied, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.114 a Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that
existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17)
has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
|
||
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach
has been applied, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.114 b Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that
existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been
applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
|
||
Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective
approach or fair value approach has been applied, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.114 c Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts
that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS
17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts
liability (asset); Insurance revenue]
|
||
Total increase (decrease) through insurance revenue, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 a Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts
liability (asset); Insurance revenue]
|
||
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]
|
|||||
Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 b (i) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance
service expenses. [Refer: Insurance contracts liability (asset)]
|
||
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 b (ii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash
flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance
contracts liability (asset)]
|
||
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes
in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]
|
||
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer:
Insurance contracts liability (asset)]
|
||
Total increase (decrease) through insurance service expenses, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 b Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance
contracts liability (asset)]
|
||
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance
contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 c Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance
revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part
of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine
investment components; Insurance contracts liability (asset)]
|
||
Total increase (decrease) through insurance service result, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.104 Disclosure, IFRS 17.103 Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance
contracts liability (asset); Insurance service result]
|
||
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
|
|||||
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (i) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts
issued. [Refer: Insurance contracts liability (asset)]
|
||
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (i) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held.
[Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
|
||
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (ii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance
acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts
(issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group
belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance
contracts within the portfolio. [Refer: Insurance contracts liability (asset)]
|
||
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued
excluding insurance acquisition cash flows, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (iii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service
expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability
(asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
|
||
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts
held, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (iii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance
service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts
held [member]]
|
||
Total increase (decrease) through cash flows, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability
(asset)]
|
||
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance
contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 b Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance
by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
|
||
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 c Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer:
Insurance contracts liability (asset); Insurance finance income (expenses)]
|
||
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 d Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to
understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]
|
||
Total increase (decrease) in insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.99 Common practice
|
The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]
|
||
Insurance contracts liability (asset) at end of period
|
Monetary instant, credit |
IFRS 17.99 b Disclosure
|
|
||
Insurance contracts that are assets at end of period
|
Monetary instant, debit |
IFRS 17.99 b Disclosure
|
|
||
Insurance contracts that are liabilities at end of period
|
Monetary instant, credit |
IFRS 17.99 b Disclosure
|
|
||
Disclosure of reconciliation of changes in insurance contracts by components [text block]
|
Text block |
IFRS 17.101 Disclosure
|
|
||
Disclosure of reconciliation of changes in insurance contracts by components [abstract]
|
|||||
Disclosure of reconciliation of changes in insurance contracts by components [table]
|
Table |
IFRS 17.101 Disclosure
|
Schedule disclosing information related to the reconciliation of changes in insurance contracts by components.
|
||
Disaggregation of insurance contracts [axis]
|
Axis |
IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Disaggregation of insurance contracts [domain]
|
Domain [default] |
IFRS 17.98 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
|
This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts
held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used.
[Refer: Insurance contracts [domain]]
|
||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
|
|
|
|||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
Insurance contracts by components [axis]
|
Axis |
IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts by components [domain]
|
Domain [default] |
IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure
|
This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of
the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents
the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts
[domain]]
|
||
Estimates of present value of future cash flows [member]
|
Member |
IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure
|
|
||
Estimates of present value of future cash outflows [member]
|
Member |
IFRS 17.107 a Disclosure
|
|
||
Estimates of present value of insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash
flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or
expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs.
Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts
within the portfolio.
|
||
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash
flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
|
||
Estimates of present value of future cash inflows [member]
|
Member |
IFRS 17.107 b Disclosure
|
|
||
Risk adjustment for non-financial risk [member]
|
Member |
IFRS 17.101 b Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.107 c Disclosure
|
This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the
cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
|
||
Contractual service margin [member]
|
Member |
IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure
|
This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing
the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in
the group.
|
||
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
|
Member |
IFRS 17.114 a Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service
margin [member]]
|
||
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
|
Member |
IFRS 17.114 b Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin
[member]]
|
||
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach
or fair value approach has been applied [member]
|
Member |
IFRS 17.114 c Disclosure
|
This member stands for the contractual service margin not related to contracts that existed at the transition date to which
the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described
in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
|
||
|
|
|
|||
Contractual service margin [member]
|
Member |
IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure
|
This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing
the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in
the group.
|
||
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
|
Member |
IFRS 17.114 a Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service
margin [member]]
|
||
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
|
Member |
IFRS 17.114 b Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin
[member]]
|
||
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach
or fair value approach has been applied [member]
|
Member |
IFRS 17.114 c Disclosure
|
This member stands for the contractual service margin not related to contracts that existed at the transition date to which
the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described
in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
|
||
Risk adjustment for non-financial risk [member]
|
Member |
IFRS 17.101 b Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.107 c Disclosure
|
This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the
cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
|
||
Estimates of present value of future cash flows [member]
|
Member |
IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure
|
|
||
Estimates of present value of future cash inflows [member]
|
Member |
IFRS 17.107 b Disclosure
|
|
||
Estimates of present value of future cash outflows [member]
|
Member |
IFRS 17.107 a Disclosure
|
|
||
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash
flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
|
||
Estimates of present value of insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash
flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or
expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs.
Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts
within the portfolio.
|
||
Insurance contracts [axis]
|
Axis |
IFRS 17.107 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts [domain]
|
Domain [default] |
IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure
|
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party
(the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely
affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held,
except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment
contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference
to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with
discretionary participation features is a financial instrument that provides a particular investor with the contractual right
to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected
to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the
discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified
type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or
(iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for
the 'Insurance contracts' axis if no other member is used.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
|
|
|
|||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Disclosure of reconciliation of changes in insurance contracts by components [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Insurance contracts liability (asset) at beginning of period
|
Monetary instant, credit |
IFRS 17.99 b Disclosure
|
|
||
Insurance contracts that are assets at beginning of period
|
Monetary instant, debit |
IFRS 17.99 b Disclosure
|
|
||
Insurance contracts that are liabilities at beginning of period
|
Monetary instant, credit |
IFRS 17.99 b Disclosure
|
|
||
Changes in insurance contracts for reconciliation by components [abstract]
|
|||||
Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset)
[abstract]
|
|||||
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]
|
|||||
Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.104 a (i) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual
service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
|
||
Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability
(asset)
|
Monetary duration, credit |
IFRS 17.104 a (ii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the
contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]
|
||
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.107 Disclosure, IFRS 17.104 a (iii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised
in the period. [Refer: Insurance contracts liability (asset)]
|
||
Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer:
Insurance contracts liability (asset)]
|
||
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]
|
|||||
Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance
contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.104 b (i) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin
in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service
margin [member]]
|
||
Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service,
insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.104 b (ii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial
risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment
for non-financial risk [member]]
|
||
Increase (decrease) through experience adjustments, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.104 b (iii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts
related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is
a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance
premium taxes) - the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows
in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) - the estimate at the beginning
of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer:
Insurance contracts liability (asset)]
|
||
Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.104 b Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer:
Insurance contracts liability (asset)]
|
||
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes
in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]
|
||
Total increase (decrease) through insurance service result, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.104 Disclosure, IFRS 17.103 Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance
contracts liability (asset); Insurance service result]
|
||
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
|
|||||
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (i) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts
issued. [Refer: Insurance contracts liability (asset)]
|
||
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (i) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held.
[Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
|
||
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (ii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance
acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts
(issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group
belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance
contracts within the portfolio. [Refer: Insurance contracts liability (asset)]
|
||
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued
excluding insurance acquisition cash flows, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (iii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service
expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability
(asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]
|
||
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts
held, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a (iii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance
service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts
held [member]]
|
||
Total increase (decrease) through cash flows, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 a Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability
(asset)]
|
||
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance
contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 b Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance
by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]
|
||
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 c Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer:
Insurance contracts liability (asset); Insurance finance income (expenses)]
|
||
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.105 d Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to
understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]
|
||
Total increase (decrease) in insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.99 Common practice
|
The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]
|
||
Insurance contracts liability (asset) at end of period
|
Monetary instant, credit |
IFRS 17.99 b Disclosure
|
|
||
Insurance contracts that are assets at end of period
|
Monetary instant, debit |
IFRS 17.99 b Disclosure
|
|
||
Insurance contracts that are liabilities at end of period
|
Monetary instant, credit |
IFRS 17.99 b Disclosure
|
|
||
Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]
|
Text block |
IFRS 17.105A Disclosure
|
The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition
cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard)
before the related group of insurance contracts is recognised.
|
||
Assets for insurance acquisition cash flows at beginning of period
|
Monetary duration, debit |
IFRS 17.109A Disclosure, IFRS 17.105A Disclosure
|
|
||
Changes in assets for insurance acquisition cash flows [abstract]
|
|||||
Decrease through impairment losses, assets for insurance acquisition cash flows
|
(Monetary) duration, credit |
IFRS 17.105B Disclosure
|
|
||
Increase through reversals of impairment losses, assets for insurance acquisition cash flows
|
Monetary duration, debit |
IFRS 17.105B Disclosure
|
|
||
Total increase (decrease) in assets for insurance acquisition cash flows
|
Monetary duration, debit |
IFRS 17.105A Disclosure
|
|
||
Assets for insurance acquisition cash flows at end of period
|
Monetary duration, debit |
IFRS 17.109A Disclosure, IFRS 17.105A Disclosure
|
|
||
Disclosure of analysis of insurance revenue [text block]
|
Text block |
IFRS 17.106 Disclosure
|
The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]
|
||
Disclosure of analysis of insurance revenue [abstract]
|
|||||
Disclosure of analysis of insurance revenue [table]
|
Table |
IFRS 17.106 Disclosure
|
Schedule disclosing information related to the analysis of insurance revenue.
|
||
Insurance contracts [axis]
|
Axis |
IFRS 17.107 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts [domain]
|
Domain [default] |
IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure
|
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party
(the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely
affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held,
except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment
contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference
to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with
discretionary participation features is a financial instrument that provides a particular investor with the contractual right
to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected
to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the
discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified
type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or
(iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for
the 'Insurance contracts' axis if no other member is used.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
|
|
|
|||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Disclosure of analysis of insurance revenue [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Insurance revenue [abstract]
|
|||||
Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]
|
|||||
Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period
|
Monetary duration, credit |
IFRS 17.106 a (i) Disclosure
|
The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period
measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance
revenue; Insurance service expenses from insurance contracts issued]
|
||
Insurance revenue, change in risk adjustment for non-financial risk
|
Monetary duration, credit |
IFRS 17.106 a (ii) Disclosure
|
The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk,
as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]]
|
||
Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services
|
Monetary duration, credit |
IFRS 17.106 a (iii) Disclosure
|
The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or
loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer:
Insurance revenue; Contractual service margin [member]]
|
||
Insurance revenue, other amounts
|
Monetary duration, credit |
IFRS 17.106 a (iv) Disclosure
|
The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments
for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer:
Insurance revenue]
|
||
Total insurance revenue, amounts relating to changes in liability for remaining coverage
|
Monetary duration, credit |
IFRS 17.106 a Disclosure
|
The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer:
Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]]
|
||
Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows
|
Monetary duration, credit |
IFRS 17.106 b Disclosure
|
The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate
to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition
cash flows, insurance contracts liability (asset)]
|
||
Total insurance revenue
|
Monetary duration, credit |
IFRS 17.80 a Disclosure, IFRS 17.106 Disclosure, IAS 1.82 a (ii) Disclosure
|
The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision
of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
|
||
Disclosure of effect of insurance contracts initially recognised [text block]
|
Text block |
IFRS 17.107 Disclosure
|
|
||
Disclosure of effect of insurance contracts initially recognised [abstract]
|
|||||
Disclosure of effect of insurance contracts initially recognised [table]
|
Table |
IFRS 17.107 Disclosure
|
Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.
|
||
Disaggregation of insurance contracts [axis]
|
Axis |
IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Disaggregation of insurance contracts [domain]
|
Domain [default] |
IFRS 17.98 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
|
This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts
held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used.
[Refer: Insurance contracts [domain]]
|
||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
|
|
|
|||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
Insurance contracts by components [axis]
|
Axis |
IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts by components [domain]
|
Domain [default] |
IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure
|
This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of
the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents
the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts
[domain]]
|
||
Estimates of present value of future cash flows [member]
|
Member |
IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure
|
|
||
Estimates of present value of future cash outflows [member]
|
Member |
IFRS 17.107 a Disclosure
|
|
||
Estimates of present value of insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash
flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or
expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs.
Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts
within the portfolio.
|
||
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash
flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
|
||
Estimates of present value of future cash inflows [member]
|
Member |
IFRS 17.107 b Disclosure
|
|
||
Risk adjustment for non-financial risk [member]
|
Member |
IFRS 17.101 b Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.107 c Disclosure
|
This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the
cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
|
||
Contractual service margin [member]
|
Member |
IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure
|
This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing
the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in
the group.
|
||
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
|
Member |
IFRS 17.114 a Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service
margin [member]]
|
||
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
|
Member |
IFRS 17.114 b Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin
[member]]
|
||
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach
or fair value approach has been applied [member]
|
Member |
IFRS 17.114 c Disclosure
|
This member stands for the contractual service margin not related to contracts that existed at the transition date to which
the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described
in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
|
||
|
|
|
|||
Contractual service margin [member]
|
Member |
IFRS 17.107 d Disclosure, IFRS 17.101 c Disclosure
|
This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing
the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in
the group.
|
||
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
|
Member |
IFRS 17.114 a Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service
margin [member]]
|
||
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
|
Member |
IFRS 17.114 b Disclosure
|
This member stands for the contractual service margin related to contracts that existed at the transition date to which the
fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin
[member]]
|
||
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach
or fair value approach has been applied [member]
|
Member |
IFRS 17.114 c Disclosure
|
This member stands for the contractual service margin not related to contracts that existed at the transition date to which
the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described
in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
|
||
Risk adjustment for non-financial risk [member]
|
Member |
IFRS 17.101 b Disclosure, IFRS 17.100 c (ii) Disclosure, IFRS 17.107 c Disclosure
|
This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the
cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
|
||
Estimates of present value of future cash flows [member]
|
Member |
IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure
|
|
||
Estimates of present value of future cash inflows [member]
|
Member |
IFRS 17.107 b Disclosure
|
|
||
Estimates of present value of future cash outflows [member]
|
Member |
IFRS 17.107 a Disclosure
|
|
||
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash
flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]
|
||
Estimates of present value of insurance acquisition cash flows [member]
|
Member |
IFRS 17.107 a Disclosure
|
This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash
flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or
expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs.
Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts
within the portfolio.
|
||
Insurance contracts [axis]
|
Axis |
IFRS 17.107 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts [domain]
|
Domain [default] |
IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure
|
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party
(the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely
affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held,
except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment
contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference
to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with
discretionary participation features is a financial instrument that provides a particular investor with the contractual right
to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected
to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the
discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified
type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or
(iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for
the 'Insurance contracts' axis if no other member is used.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
|
|
|
|||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Disclosure of effect of insurance contracts initially recognised [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.107 Disclosure, IFRS 17.104 a (iii) Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised
in the period. [Refer: Insurance contracts liability (asset)]
|
||
Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)
|
Monetary duration, credit |
IFRS 17.108 a Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other
entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability
(asset)]
|
||
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability
(asset)
|
Monetary duration, credit |
IFRS 17.108 b Disclosure
|
The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts
initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment
cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the
contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]
|
||
Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]
|
Text block |
IFRS 17.109 Disclosure
|
The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer:
Contractual service margin [member]]
|
||
Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]
|
|||||
Disclosure of information about expected recognition of contractual service margin in profit or loss [table]
|
Table |
IFRS 17.109 Disclosure
|
Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.
|
||
Disaggregation of insurance contracts [axis]
|
Axis |
IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Disaggregation of insurance contracts [domain]
|
Domain [default] |
IFRS 17.98 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
|
This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts
held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used.
[Refer: Insurance contracts [domain]]
|
||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
|
|
|
|||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
|
|
|
|||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Insurance contracts [axis]
|
Axis |
IFRS 17.107 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts [domain]
|
Domain [default] |
IFRS 17.109 Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.106 Disclosure, IFRS 17.100 c Disclosure
|
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party
(the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely
affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held,
except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment
contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference
to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with
discretionary participation features is a financial instrument that provides a particular investor with the contractual right
to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected
to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the
discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified
type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or
(iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for
the 'Insurance contracts' axis if no other member is used.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
|
|
|
|||
Insurance contracts other than those to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.101 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.106 Disclosure
|
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium
allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability
for remaining coverage of a group of insurance contracts.
|
||
Insurance contracts to which premium allocation approach has been applied [member]
|
Member |
IFRS 17.100 c Disclosure
|
This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach
is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage
of a group of insurance contracts.
|
||
Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Contractual service margin
|
Monetary instant, credit |
IFRS 17.109 Disclosure
|
The amount of the contractual service margin. [Refer: Contractual service margin [member]]
|
||
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]
|
Text block |
IFRS 17.109A Disclosure
|
|
||
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]
|
|||||
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]
|
Table |
IFRS 17.109A Disclosure
|
Schedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
|
|
|
|||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Assets for insurance acquisition cash flows
|
Monetary duration, debit |
IFRS 17.109A Disclosure, IFRS 17.105A Disclosure
|
|
||
Insurance finance income (expenses)
|
Monetary duration, credit |
IFRS 17.110 Disclosure
|
The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect
of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial
risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust
the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of
IFRS 17.
|
||
Explanation of insurance finance income (expenses)
|
Text |
IFRS 17.110 Disclosure
|
The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance
income (expenses)]
|
||
Explanation of relationship between insurance finance income (expenses) and investment return on assets
|
Text |
IFRS 17.110 Disclosure
|
The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable
users of the entity's financial statements to evaluate the sources of finance income or expenses recognised in profit or loss
and other comprehensive income. [Refer: Insurance finance income (expenses)]
|
||
Description of composition of underlying items for contracts with direct participation features
|
Text |
IFRS 17.111 Disclosure
|
The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts
with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that
the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to
the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity
expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair
value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.
|
||
Fair value of underlying items for contracts with direct participation features
|
Monetary instant, debit |
IFRS 17.111 Disclosure
|
The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition
of underlying items for contracts with direct participation features]
|
||
Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in
fulfilment cash flows for contracts with direct participation features
|
Monetary duration, credit |
IFRS 17.112 Disclosure
|
The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust
the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features.
[Refer: Description of composition of underlying items for contracts with direct participation features]
|
||
Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between
profit or loss and other comprehensive income for contracts with direct participation features
|
Text |
IFRS 17.113 a Disclosure
|
The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income
(expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer:
Description of composition of underlying items for contracts with direct participation features; Insurance finance income
(expenses)]
|
||
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between
profit or loss and other comprehensive income for contracts with direct participation features [text block]
|
Text block |
IFRS 17.113 b Disclosure
|
The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses)
between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description
of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]
|
||
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between
profit or loss and other comprehensive income for contracts with direct participation features [abstract]
|
|||||
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between
profit or loss and other comprehensive income for contracts with direct participation features [table]
|
Table |
IFRS 17.113 b Disclosure
|
Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance
finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.
|
||
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit
or loss and other comprehensive income for contracts with direct participation features [axis]
|
Axis |
IFRS 17.113 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Currently stated [member]
|
Member [default] |
IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.20 d Common practice, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure
|
This member stands for the information currently stated in the financial statements. It also represents the standard value
for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other
member is used.
|
||
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit
or loss and other comprehensive income for contracts with direct participation features [member]
|
Member |
IFRS 17.113 b Disclosure
|
This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis
of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts
with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation
features; Insurance finance income (expenses)]
|
||
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between
profit or loss and other comprehensive income for contracts with direct participation features [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed
basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income
|
Monetary instant, credit |
IFRS 17.113 c Disclosure
|
The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance
finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features
to which the change applied. [Refer: Insurance contracts liability (asset)]
|
||
Explanation of how entity determined measurement of insurance contracts at transition date
|
Text |
IFRS 17.115 Disclosure
|
|
||
Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income
related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]
|
|||||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance
contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of period
|
Monetary instant, credit |
IFRS 17.116 Disclosure
|
The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive
income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied.
[Refer: Financial assets measured at fair value through other comprehensive income]
|
||
Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive
income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
|
Monetary duration, credit |
IFRS 17.116 Common practice
|
The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive
income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied.
[Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related
to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]
|
||
Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value
through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of
IFRS 17 have been applied
|
Monetary duration, credit |
IFRS 17.116 Example
|
The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive
income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting
from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through
other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17
have been applied]
|
||
Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured
at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b)
and C24(c) of IFRS 17 have been applied
|
Monetary duration, credit |
IFRS 17.116 Example
|
The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive
income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting
from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair
value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c)
of IFRS 17 have been applied]
|
||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance
contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of period
|
Monetary instant, credit |
IFRS 17.116 Disclosure
|
The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive
income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied.
[Refer: Financial assets measured at fair value through other comprehensive income]
|
||
Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]
|
Text block |
IFRS 17.117 Disclosure
|
The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall
disclose the inputs, assumptions and estimation techniques used.
|
||
Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
|
Text |
IFRS 17.117 a Disclosure
|
The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the
inputs to those methods.
|
||
Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to
those methods
|
Text |
IFRS 17.117 b Disclosure
|
The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for
estimating the inputs to those methods.
|
||
Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating
inputs to those methods
|
Text |
IFRS 17.117 b Disclosure
|
The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes
for estimating the inputs to those methods.
|
||
Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes
for estimating inputs to those methods
|
Text |
IFRS 17.117 b Disclosure
|
The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of
IFRS 17 and the processes for estimating the inputs to those methods.
|
||
Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion
from other changes, contracts without direct participation features
|
Text |
IFRS 17.117 c (i) Disclosure
|
The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of
discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance
contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation
features. [Refer: Description of composition of underlying items for contracts with direct participation features]
|
||
Description of approach used to determine risk adjustment for non-financial risk
|
Text |
IFRS 17.117 c (ii) Disclosure
|
The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in
the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance
component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]
|
||
Description of approach used to determine discount rates
|
Text |
IFRS 17.117 c (iii) Disclosure
|
The description of the approach used to determine discount rates when applying IFRS 17.
|
||
Description of approach used to determine investment components
|
Text |
IFRS 17.117 c (iv) Disclosure
|
The description of the approach used to determine investment components when applying IFRS 17. Investment components are the
amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether
an insured event occurs.
|
||
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return
service, insurance contracts without direct participation features
|
Text |
IFRS 17.117 c (v) Disclosure
|
The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and
investment-return service for insurance contracts without direct participation features. Insurance contracts without direct
participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer:
Description of composition of underlying items for contracts with direct participation features]
|
||
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related
service, insurance contracts with direct participation features
|
Text |
IFRS 17.117 c (v) Disclosure
|
The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and
investment-related service for insurance contracts with direct participation features. [Refer: Description of composition
of underlying items for contracts with direct participation features]
|
||
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]
|
Text block |
IFRS 17.117 a Disclosure
|
The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.
|
||
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]
|
|||||
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]
|
Table |
IFRS 17.117 a Disclosure
|
Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.
|
||
Methods used to measure contracts within scope of IFRS 17 [axis]
|
Axis |
IFRS 17.117 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Methods used to measure contracts within scope of IFRS 17 [domain]
|
Domain [default] |
IFRS 17.117 a Disclosure
|
This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard
value for the 'Methods used to measure contracts within scope of IFRS 17' axis if no other member is used.
|
||
|
|
|
|||
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]
|
Axis |
IFRS 17.117 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Inputs to methods used to measure contracts within scope of IFRS 17 [domain]
|
Domain [default] |
IFRS 17.117 a Disclosure
|
This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents
the standard value for the 'Inputs to methods used to measure contracts within scope of IFRS 17' axis if no other member is
used.
|
||
|
|
|
|||
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Input to method used to measure contracts within scope of IFRS 17
|
Decimal instant |
IFRS 17.117 a Disclosure
|
The value of an input to a method used to measure contracts within the scope of IFRS 17.
|
||
Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss
|
Text |
IFRS 17.118 Disclosure
|
The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer:
Insurance finance income (expenses)]
|
||
Confidence level used to determine risk adjustment for non-financial risk
|
Percent instant |
IFRS 17.119 Disclosure
|
The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial
risk [member]]
|
||
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk
|
Text |
IFRS 17.119 Disclosure
|
The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial
risk. [Refer: Risk adjustment for non-financial risk [member]]
|
||
Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment
for non-financial risk
|
Percent instant |
IFRS 17.119 Disclosure
|
The confidence level corresponding to the results of a technique other than the confidence level technique used for determining
the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
|
||
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]
|
Text block |
IFRS 17.120 Disclosure
|
The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying
paragraph 36 of IFRS 17.
|
||
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]
|
|||||
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]
|
Table |
IFRS 17.120 Disclosure
|
Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns
on underlying items.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
|
|
|
|||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
|
|
|
|||
Weighted average [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice
|
This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative
effect of each quantity on the average.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Yield used to discount cash flows that do not vary based on returns on underlying items
|
Percent instant |
IFRS 17.120 Disclosure
|
The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of
IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise
any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets
of the entity.
|
||
Description of fact and reason why entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting
period is not representative of its exposure during period
|
Text |
IFRS 17.123 Disclosure
|
The description of the fact and the reason why the entity's exposure to risk arising from contracts within the scope of IFRS
17 at the end of the reporting period is not representative of its exposure during the period.
|
||
Entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative
of its exposure during period
|
True/False |
IFRS 17.123 Disclosure
|
Indicates (true false) whether the entity's exposure to risk arising from contracts within the scope of IFRS 17 at the end
of the reporting period is not representative of its exposure during the period.
|
||
Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during
period [text block]
|
Text block |
IFRS 17.123 Disclosure
|
The disclosure of additional information that is representative of the entity's risk exposure arising from contracts within
the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the
reporting period is not representative.
|
||
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]
|
Text block |
IFRS 17.125 Disclosure, IFRS 17.124 Disclosure
|
The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.
|
||
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]
|
|||||
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]
|
Table |
IFRS 17.124 Disclosure, IFRS 17.125 Disclosure
|
Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS
17.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Insurance risk [member]
|
Member |
IFRS 17.128 a (i) Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial
risk [member]]
|
||
Financial risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument
price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable,
provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
|
|
|
|||
Insurance risk [member]
|
Member |
IFRS 17.128 a (i) Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial
risk [member]]
|
||
Financial risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument
price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable,
provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
|
Text |
IFRS 17.124 a Disclosure
|
The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
|
||
Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
|
Text |
IFRS 17.124 b Disclosure
|
The description of the entity's objectives, policies and processes for managing the risks that arise from contracts within
the scope of IFRS 17.
|
||
Description of methods used to measure risks that arise from contracts within scope of IFRS 17
|
Text |
IFRS 17.124 b Disclosure
|
The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
|
||
Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
|
Text |
IFRS 17.124 c Disclosure
|
The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they
arise.
|
||
Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of
IFRS 17
|
Text |
IFRS 17.124 c Disclosure
|
The description of any changes in the entity's objectives, policies and processes for managing the risks that arise from contracts
within the scope of IFRS 17.
|
||
Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17
|
Text |
IFRS 17.124 c Disclosure
|
The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS
17.
|
||
Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]
|
Text block |
IFRS 17.125 a Disclosure
|
The disclosure of summary quantitative information about an entity's exposure to risk that arises from contracts within the
scope of IFRS 17.
|
||
Exposure to risk that arises from contracts within scope of IFRS 17
|
Monetary instant |
IFRS 17.125 a Disclosure
|
The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.
|
||
Information about effect of regulatory frameworks in which entity operates
|
Text |
IFRS 17.126 Disclosure
|
Information about the effect of the regulatory frameworks in which the entity operates.
|
||
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
|
Text |
IFRS 17.126 Disclosure
|
|
||
Entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
|
True/False |
IFRS 17.126 Disclosure
|
Indicates (true false) whether the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts
to which it applies the recognition and measurement requirements in IFRS 17.
|
||
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]
|
Text block |
IFRS 17.127 Disclosure
|
The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.
|
||
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]
|
|||||
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]
|
Table |
IFRS 17.127 Disclosure
|
Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Insurance risk [member]
|
Member |
IFRS 17.128 a (i) Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial
risk [member]]
|
||
Financial risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument
price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable,
provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
|
|
|
|||
Insurance risk [member]
|
Member |
IFRS 17.128 a (i) Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial
risk [member]]
|
||
Financial risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument
price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable,
provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Concentrations of risk [axis]
|
Axis |
IFRS 17.127 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Concentrations of risk [domain]
|
Domain [default] |
IFRS 17.127 Disclosure
|
This member stands for the concentrations of risk. It also represents the standard value for the 'Concentrations of risk'
axis if no other member is used.
|
||
|
|
|
|||
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17
|
Text |
IFRS 17.127 Disclosure
|
The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS
17.
|
||
Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS
17
|
Text |
IFRS 17.127 Disclosure
|
The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the
scope of IFRS 17.
|
||
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]
|
Text block |
IFRS 17.128 a Disclosure
|
The disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS
17.
|
||
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]
|
|||||
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]
|
Table |
IFRS 17.128 a Disclosure
|
Schedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts
within the scope of IFRS 17.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Insurance risk [member]
|
Member |
IFRS 17.128 a (i) Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial
risk [member]]
|
||
Financial risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument
price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable,
provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
|
|
|
|||
Insurance risk [member]
|
Member |
IFRS 17.128 a (i) Disclosure, IFRS 17.125 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial
risk [member]]
|
||
Financial risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument
price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable,
provided in the case of a non-financial variable that the variable is not specific to a party to the contract.
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Risk variables [axis]
|
Axis |
IFRS 17.128 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Risk variables [domain]
|
Domain [default] |
IFRS 17.128 a Disclosure
|
This member stands for the risk variables. It also represents the standard value for the 'Risk variables' axis if no other
member is used.
|
||
|
|
|
|||
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17
|
Percent instant |
IFRS 17.128 a Disclosure
|
The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17.
|
||
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within
scope of IFRS 17
|
Monetary duration, credit |
IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure
|
The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable
that arises from contracts within the scope of IFRS 17.
|
||
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within
scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
|
Monetary duration, credit |
IFRS 17.128 a (i) Disclosure
|
The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by
a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
|
||
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope
of IFRS 17
|
Monetary instant, credit |
IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure
|
The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that
arises from contracts within the scope of IFRS 17.
|
||
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope
of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
|
Monetary instant, credit |
IFRS 17.128 a (i) Disclosure
|
The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably
possible increase in the risk variable that arises from contracts within the scope of IFRS 17.
|
||
Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17
|
Percent instant |
IFRS 17.128 a Disclosure
|
The percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17.
|
||
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within
scope of IFRS 17
|
Monetary duration, credit |
IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure
|
The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable
that arises from contracts within the scope of IFRS 17.
|
||
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within
scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
|
Monetary duration, credit |
IFRS 17.128 a (i) Disclosure
|
The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by
a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
|
||
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope
of IFRS 17
|
Monetary instant, credit |
IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure
|
The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that
arises from contracts within the scope of IFRS 17.
|
||
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope
of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
|
Monetary instant, credit |
IFRS 17.128 a (i) Disclosure
|
The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably
possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.
|
||
Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial
assets held
|
Text |
IFRS 17.128 a (ii) Disclosure
|
|
||
Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from
contracts within scope of IFRS 17
|
Text |
IFRS 17.128 b Disclosure
|
The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that
arise from contracts within the scope of IFRS 17.
|
||
Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that
arise from contracts within scope of IFRS 17
|
Text |
IFRS 17.128 c Disclosure
|
The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk
variables that arise from contracts within the scope of IFRS 17.
|
||
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables
that arise from contracts within scope of IFRS 17
|
Text |
IFRS 17.128 c Disclosure
|
The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes
in risk variables that arise from contracts within the scope of IFRS 17.
|
||
Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]
|
Text block |
IFRS 17.129 Disclosure
|
The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
|
||
Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified
in paragraph 128(a) of IFRS 17 [text block]
|
Text block |
IFRS 17.129 a Disclosure
|
The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis
other than the analysis specified in paragraph 128(a) of IFRS 17.
|
||
Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other
than specified in paragraph 128(a) of IFRS 17
|
Text |
IFRS 17.129 b Disclosure
|
The explanation of the objective of the method used and of any limitations that may result in the information provided for
a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
|
||
Disclosure of actual claims compared with previous estimates [text block]
|
Text block |
IFRS 17.130 Disclosure
|
The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development).
The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which
there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not
required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information
about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically
within one year.
|
||
Disclosure of actual claims compared with previous estimates [abstract]
|
|||||
Disclosure of actual claims compared with previous estimates [table]
|
Table |
IFRS 17.130 Disclosure
|
Schedule disclosing information related to actual claims compared with previous estimates.
|
||
Years of insurance claim [axis]
|
Axis |
IFRS 17.130 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Years of insurance claim [domain]
|
Domain [default] |
IFRS 17.130 Disclosure
|
This member stands for all years of the insurance claims. It also represents the standard value for the 'Years of insurance
claim' axis if no other member is used.
|
||
Reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for the reporting year.
|
||
One year before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended one year before the end of the reporting year.
|
||
Two years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended two years before the end of the reporting year.
|
||
Three years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended three years before the end of the reporting year.
|
||
Four years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended four years before the end of the reporting year.
|
||
Five years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended five years before the end of the reporting year.
|
||
Six years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended six years before the end of the reporting year.
|
||
Seven years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended seven years before the end of the reporting year.
|
||
Eight years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended eight years before the end of the reporting year.
|
||
Nine years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended nine years before the end of the reporting year.
|
||
|
|
|
|||
Reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for the reporting year.
|
||
Three years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended three years before the end of the reporting year.
|
||
Five years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended five years before the end of the reporting year.
|
||
Six years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended six years before the end of the reporting year.
|
||
One year before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended one year before the end of the reporting year.
|
||
Four years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended four years before the end of the reporting year.
|
||
Two years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended two years before the end of the reporting year.
|
||
Eight years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended eight years before the end of the reporting year.
|
||
Nine years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended nine years before the end of the reporting year.
|
||
Seven years before reporting year [member]
|
Member |
IFRS 17.130 Disclosure
|
This member stands for a year that ended seven years before the end of the reporting year.
|
||
Disclosure of actual claims compared with previous estimates [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Estimate of undiscounted claims that arise from contracts within scope of IFRS 17
|
Monetary instant, credit |
IFRS 17.130 Disclosure
|
The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.
|
||
Actual claims that arise from contracts within scope of IFRS 17
|
Monetary instant, debit |
IFRS 17.130 Disclosure
|
The amount of the actual claims that arise from contracts within the scope of IFRS 17.
|
||
Liabilities for incurred claims that arise from contracts within scope of IFRS 17
|
Monetary instant, credit |
IFRS 17.130 Disclosure
|
The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities
for incurred claims [member]]
|
||
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]
|
Text block |
IFRS 17.131 Disclosure
|
The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.
|
||
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]
|
|||||
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]
|
Table |
IFRS 17.131 Disclosure
|
Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.
|
||
Disaggregation of insurance contracts [axis]
|
Axis |
IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Disaggregation of insurance contracts [domain]
|
Domain [default] |
IFRS 17.98 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
|
This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts
held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used.
[Refer: Insurance contracts [domain]]
|
||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
|
|
|
|||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Maximum exposure to credit risk that arises from contracts within scope of IFRS 17
|
Monetary instant |
IFRS 17.131 a Disclosure
|
The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts
within the scope of IFRS 17. [Refer: Credit risk [member]]
|
||
Information about credit quality of reinsurance contracts held that are assets
|
Text |
IFRS 17.131 b Disclosure
|
Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts
held [member]]
|
||
Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17
|
Text |
IFRS 17.132 a Disclosure
|
The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer:
Liquidity risk [member]]
|
||
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]
|
Text block |
IFRS 17.132 b Disclosure
|
The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
|
||
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]
|
|||||
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]
|
Table |
IFRS 17.132 b Disclosure
|
Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the
scope of IFRS 17.
|
||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
|
|
|
|||
Later than five years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 16.97 Disclosure, IFRS 7.IG31A Example, IFRS 17.132 b Disclosure, IFRS 16.94 Disclosure
|
This member stands for a time band of later than five years.
|
||
Not later than one year [member]
|
Member |
IFRS 16.94 Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 a Disclosure, IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 16.97 Disclosure
|
This member stands for a time band of not later than one year.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Disaggregation of insurance contracts [axis]
|
Axis |
IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure, IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Disaggregation of insurance contracts [domain]
|
Domain [default] |
IFRS 17.98 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure
|
This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts
held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used.
[Refer: Insurance contracts [domain]]
|
||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
|
|
|
|||
Insurance contracts issued [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure
|
|
||
Reinsurance contracts held [member]
|
Member |
IFRS 17.109 Disclosure, IFRS 17.98 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.107 Disclosure, IFRS 17.131 a Disclosure
|
|
||
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
|
Monetary instant, credit |
IFRS 17.132 b (i) Disclosure
|
The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of
IFRS 17 that are liabilities.
|
||
Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
|
Monetary instant, credit |
IFRS 17.132 b (ii) Disclosure
|
The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope
of IFRS 17 that are liabilities.
|
||
Amounts payable on demand that arise from contracts within scope of IFRS 17
|
Monetary instant, credit |
IFRS 17.132 c Disclosure
|
The amounts payable on demand that arise from contracts within the scope of IFRS 17.
|
||
Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying
amount of related portfolios of contracts
|
Text |
IFRS 17.132 c Disclosure
|
The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS
17 and the carrying amount of the related portfolios of contracts.
|
||
Identification of unadjusted comparative information
|
Text |
IAS 16.80A Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure, IFRS 17.C27 Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure
|
The identification of unadjusted comparative information in the financial statements.
|
||
Statement that unadjusted comparative information has been prepared on different basis
|
Text |
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 16.80A Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 17.C27 Disclosure
|
The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
|
||
Explanation of basis of preparation of unadjusted comparative information
|
Text |
IFRS 10.C6B Disclosure, IAS 16.80A Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 27.18I Disclosure
|
The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
|
||
Statement that entity does not disclose previously unpublished information about claims development that occurred earlier
than five years before end of annual reporting period in which it first applies IFRS 17
|
Text |
IFRS 17.C28 Disclosure
|
The statement that the entity does not disclose previously unpublished information about claims development that occurred
earlier than five years before the end of the annual reporting period in which it first applies IFRS 17.
|
||
Disclosure of qualitative information about application of classification overlay and impairment requirements [text block]
|
Text block |
IFRS 17.C28E a Disclosure
|
The disclosure of qualitative information about the extent to which the classification overlay has been applied and whether
and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied.
|
||
Description of whether impairment requirements have been applied in classification overlay
|
Text |
IFRS 17.C28E a Disclosure
|
The description of whether impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification
overlay.
|
||
Impairment requirements have been applied in classification overlay
|
True/False |
IFRS 17.C28E a Disclosure
|
Indicates (true false) whether the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied
in classification overlay.
|
||
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]
|
Text block |
IFRS 17.C32 Disclosure
|
The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.
|
||
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]
|
|||||
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]
|
Table |
IFRS 17.C32 Disclosure
|
Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.
|
||
Classes of financial assets [axis]
|
Axis |
IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17
|
Text |
IFRS 17.C32 a Disclosure
|
The description of the basis for determining financial assets eligible for redesignation at the date of initial application
of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected
with contracts within the scope of IFRS 17.
|
||
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before
redesignation
|
Text |
IFRS 17.C32 b (i) Disclosure
|
The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date
of initial application of IFRS 17.
|
||
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation
|
Monetary instant, debit |
IFRS 17.C32 b (i) Disclosure
|
The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial
application of IFRS 17.
|
||
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation
|
Text |
IFRS 17.C32 b (ii) Disclosure
|
The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application
of IFRS 17.
|
||
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation
|
Monetary instant, debit |
IFRS 17.C32 b (ii) Disclosure
|
The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application
of IFRS 17.
|
||
Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that
are no longer so designated
|
Monetary instant, debit |
IFRS 17.C32 c Disclosure
|
The carrying amount of financial assets in the statement of financial position that were previously designated as measured
at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application
of IFRS 17.
|
||
Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17
|
Text |
IFRS 17.C33 a Disclosure
|
Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.
|
||
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss
at date of initial application of IFRS 17
|
Text |
IFRS 17.C33 b Disclosure
|
The description of the reasons for any designation or de-designation of financial assets as measured at fair value through
profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17.
|
||
Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS
9 at date of initial application of IFRS 17
|
Text |
IFRS 17.C33 c Disclosure
|
The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or
4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17.
|
||
[838000] Notes - Earnings per share
|
|||||
Disclosure of earnings per share [text block]
|
Text block |
IAS 33 - Disclosure Disclosure
|
The entire disclosure for earnings per share.
|
||
Earnings per share [text block]
|
Text block |
IAS 33.66 Disclosure
|
The disclosure of earnings per share.
|
||
Earnings per share [abstract]
|
|||||
Earnings per share [table]
|
Table |
IAS 33.66 Disclosure
|
Schedule disclosing information related to earnings per share.
|
||
Classes of ordinary shares [axis]
|
Axis |
IAS 33.66 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of ordinary shares [domain]
|
Domain [default] |
IAS 33.66 Disclosure
|
This member stands for the standard value for the 'Classes of ordinary shares' axis if no other member is used.
|
||
Ordinary shares [member]
|
Member [default] |
IAS 1.79 a Common practice,
|
|
||
Earnings per share [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Basic earnings per share [abstract]
|
|||||
Basic earnings (loss) per share from continuing operations
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
|
||
Basic earnings (loss) per share from discontinued operations
|
Per share duration |
IAS 33.68 Disclosure, IAS 33.67 Disclosure
|
Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations
[member]]
|
||
Total basic earnings (loss) per share
|
Per share duration |
IAS 33.67 Disclosure, IAS 33.66 Disclosure
|
The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted
average number of ordinary shares outstanding during the period (the denominator).
|
||
Diluted earnings per share [abstract]
|
|||||
Diluted earnings (loss) per share from continuing operations
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
|
||
Diluted earnings (loss) per share from discontinued operations
|
Per share duration |
IAS 33.68 Disclosure, IAS 33.67 Disclosure
|
Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations
[member]]
|
||
Total diluted earnings (loss) per share
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted
average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive
potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
|
||
Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
|
|||||
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic
earnings per share
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
|
||
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic
earnings per share
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit
(loss) from discontinued operations]
|
||
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]
|
||
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted
earnings per share
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the
effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]
|
||
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted
earnings per share
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for
the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]
|
||
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential
ordinary shares. [Refer: Profit (loss)]
|
||
Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
|
|||||
Weighted average number of ordinary shares used in calculating basic earnings per share
|
Shares |
IAS 33.70 b Disclosure
|
The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought
back or issued during the period multiplied by a time-weighting factor.
|
||
Dilutive effect of convertible instruments on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the
entity's convertible instruments.
|
||
Dilutive effect of share options on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the
entity's share options.
|
||
Dilutive effect of contingently issuable shares on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Example
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s contingently issuable shares.
|
||
Dilutive effect of restricted share units on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s restricted share units.
|
||
Dilutive effect of warrants on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s warrants.
|
||
Dilutive effect of other instruments on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s other instruments.
|
||
Total dilutive effect of all instruments on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Disclosure
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect
dilutive effect on weighted average number of ordinary shares.
|
||
Weighted average number of ordinary shares used in calculating diluted earnings per share
|
Shares |
IAS 33.70 b Disclosure
|
The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would
be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member];
Weighted average [member]]
|
||
Increase (decrease) in number of ordinary shares issued
|
Shares |
IAS 1.112 c Common practice
|
The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]
|
||
Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract]
|
|||||
Profit (loss), attributable to owners of parent
|
Monetary duration, credit |
IAS 1.81B a (ii) Disclosure
|
The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
|
||
Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]
|
|||||
Adjustment to profit (loss) for preference share dividends
|
(Monetary) duration, debit |
IAS 33.70 a Example, IAS 33 - Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) Example
|
Adjustment to profit (loss) for non-participating preference share dividends to calculate profit (loss) attributable to ordinary
equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]
|
||
Loss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings
(loss) per instrument
|
(Monetary) duration |
IAS 33.70 a Common practice, IAS 33.A14 Common practice
|
The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate
in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
|
||
Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating
equity instruments
|
(Monetary) duration, debit |
IAS 33.70 a Common practice
|
The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings
(loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments.
|
||
Total adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings
per share
|
(Monetary) duration, debit |
IAS 33.70 a Disclosure
|
The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings
per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings
per share.
|
||
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]
|
||
Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
The increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary
shares.
|
||
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share
|
Monetary duration, credit |
IAS 33.70 a Disclosure
|
The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential
ordinary shares. [Refer: Profit (loss)]
|
||
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
[text block]
|
Text block |
IAS 33.70 c Disclosure
|
The disclosure of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share
in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the
period(s) presented.
|
||
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
[abstract]
|
|||||
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
[table]
|
Table |
IAS 33.70 c Common practice
|
Schedule disclosing instruments with potential future dilutive effect not included in calculation of diluted earnings per share.
|
||
Types of antidilutive instruments [axis]
|
Axis |
IAS 33.70 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of antidilutive instruments [domain]
|
Domain [default] |
IAS 33.70 c Disclosure
|
This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would
increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per
share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect
on earnings per share. It also represents the standard value for the ‘Types of antidilutive instruments' axis if no other
member is used.
|
||
Convertible instruments [member]
|
Member |
IAS 33.70 c Common practice
|
|
||
Share options [member]
|
Member |
IAS 33.70 c Common practice
|
|
||
Contingently issuable shares [member]
|
Member |
IAS 33.70 c Example
|
|
||
Restricted share units [member]
|
Member |
IAS 33.70 c Common practice
|
|
||
Warrants [member]
|
Member |
IAS 33.70 c Common practice
|
|
||
Other antidilutive instruments [member]
|
Member |
IAS 33.70 c Common practice
|
This member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately
disclose in the same statement or note.
|
||
|
|
|
|||
Other antidilutive instruments [member]
|
Member |
IAS 33.70 c Common practice
|
This member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately
disclose in the same statement or note.
|
||
Warrants [member]
|
Member |
IAS 33.70 c Common practice
|
|
||
Share options [member]
|
Member |
IAS 33.70 c Common practice
|
|
||
Contingently issuable shares [member]
|
Member |
IAS 33.70 c Example
|
|
||
Convertible instruments [member]
|
Member |
IAS 33.70 c Common practice
|
|
||
Restricted share units [member]
|
Member |
IAS 33.70 c Common practice
|
|
||
Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
[line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Number of potential ordinary shares that are antidilutive in period presented
|
Shares |
IAS 33.70 c Common practice
|
Number of potential ordinary shares that are antidilutive in the period presented.
|
||
Number of instruments that are antidilutive in period presented
|
Decimal duration |
IAS 33.70 c Disclosure
|
Number of (units of) instruments that are antidilutive in the period presented.
|
||
Description of transactions after reporting period that significantly change number of ordinary shares outstanding
|
Text |
IAS 33.70 d Disclosure
|
The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64
of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those
transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]
|
||
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding
|
Text |
IAS 33.70 d Disclosure
|
The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64
of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period
if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary
share transactions [member]]
|
||
Participating equity instruments other than ordinary shares [abstract]
|
|||||
Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]
|
|||||
Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares
|
Per share duration |
IAS 33.A14 Common practice
|
|
||
Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares
|
Per share duration |
IAS 33.A14 Common practice
|
Basic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with
ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments
other than ordinary shares; Discontinued operations [member]]
|
||
Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares
|
Per share duration |
IAS 33.A14 Common practice
|
Basic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined
formula.
|
||
Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares
|
Per share duration |
IAS 33.A14 Common practice
|
|
||
Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary
shares
|
Per share duration |
IAS 33.A14 Common practice
|
Diluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with
ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity
instruments other than ordinary shares; Discontinued operations [member]]
|
||
Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares
|
Per share duration |
IAS 33.A14 Common practice
|
Diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according
to a predetermined formula.
|
||
Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract]
|
|||||
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used
in calculating basic earnings (loss) per instrument
|
Monetary duration, credit |
IAS 33.A14 Common practice
|
The profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity
instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from
continuing operations]
|
||
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used
in calculating basic earnings (loss) per instrument
|
Monetary duration, credit |
IAS 33.A14 Common practice
|
The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity
instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from
discontinued operations]
|
||
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings
(loss) per instrument
|
Monetary duration |
IAS 33.70 a Common practice, IAS 33.A14 Common practice
|
The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate
in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
|
||
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used
in calculating diluted earnings (loss) per instrument
|
Monetary duration, credit |
IAS 33.A14 Common practice
|
The profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity
instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from
continuing operations]
|
||
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used
in calculating diluted earnings (loss) per instrument
|
Monetary duration, credit |
IAS 33.A14 Common practice
|
The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to
equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)
from discontinued operations]
|
||
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings
(loss) per instrument
|
Monetary duration, credit |
IAS 33.A14 Common practice
|
The profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate
in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]
|
||
Weighted average number of participating equity instruments other than ordinary shares [abstract]
|
|||||
Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments
other than ordinary shares
|
Shares |
IAS 33.A14 Common practice
|
The weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument
that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument,
participating equity instruments other than ordinary shares]
|
||
Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments
other than ordinary shares
|
Shares |
IAS 33.A14 Common practice
|
The weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument
that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per
instrument, participating equity instruments other than ordinary shares]
|
||
Disclosure of depositary receipts [text block]
|
Text block |
IAS 1.112 c Common practice
|
The disclosure of information about depositary receipts.
|
||
Disclosure of depositary receipts [abstract]
|
|||||
Disclosure of depositary receipts [table]
|
Table |
IAS 1.112 c Common practice
|
Schedule disclosing information about depositary receipts.
|
||
Underlying equity instrument and depositary receipts [axis]
|
Axis |
IAS 1.112 c Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Underlying equity instrument and depositary receipts [domain]
|
Domain [default] |
IAS 1.112 c Common practice
|
This member stands for the standard value for the ‘Underlying equity instrument and depositary receipts’ axis if no other
member is used.
|
||
All types of depositary receipts [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for all types of depositary receipts.
|
||
|
|
|
|||
All types of depositary receipts [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for all types of depositary receipts.
|
||
Classes of ordinary shares [axis]
|
Axis |
IAS 33.66 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of ordinary shares [domain]
|
Domain [default] |
IAS 33.66 Disclosure
|
This member stands for the standard value for the 'Classes of ordinary shares' axis if no other member is used.
|
||
Ordinary shares [member]
|
Member [default] |
IAS 1.79 a Common practice,
|
|
||
Disclosure of depositary receipts [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Number of shares represented by one depositary receipt
|
Pure instant |
IAS 1.112 c Common practice
|
The number of shares represented by one depositary receipt.
|
||
Basic earnings per share [abstract]
|
|||||
Basic earnings (loss) per share from continuing operations
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
|
||
Basic earnings (loss) per share from discontinued operations
|
Per share duration |
IAS 33.68 Disclosure, IAS 33.67 Disclosure
|
Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations
[member]]
|
||
Total basic earnings (loss) per share
|
Per share duration |
IAS 33.67 Disclosure, IAS 33.66 Disclosure
|
The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted
average number of ordinary shares outstanding during the period (the denominator).
|
||
Diluted earnings per share [abstract]
|
|||||
Diluted earnings (loss) per share from continuing operations
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
|
||
Diluted earnings (loss) per share from discontinued operations
|
Per share duration |
IAS 33.68 Disclosure, IAS 33.67 Disclosure
|
Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations
[member]]
|
||
Total diluted earnings (loss) per share
|
Per share duration |
IAS 33.66 Disclosure, IAS 33.67 Disclosure
|
The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted
average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive
potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
|
||
Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]
|
|||||
Weighted average number of ordinary shares used in calculating basic earnings per share
|
Shares |
IAS 33.70 b Disclosure
|
The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought
back or issued during the period multiplied by a time-weighting factor.
|
||
Dilutive effect of convertible instruments on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the
entity's convertible instruments.
|
||
Dilutive effect of share options on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the
entity's share options.
|
||
Dilutive effect of contingently issuable shares on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Example
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s contingently issuable shares.
|
||
Dilutive effect of restricted share units on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s restricted share units.
|
||
Dilutive effect of warrants on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s warrants.
|
||
Dilutive effect of other instruments on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Common practice
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s other instruments.
|
||
Total dilutive effect of all instruments on weighted average number of ordinary shares
|
Shares |
IAS 33.70 b Disclosure
|
The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of
the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect
dilutive effect on weighted average number of ordinary shares.
|
||
Weighted average number of ordinary shares used in calculating diluted earnings per share
|
Shares |
IAS 33.70 b Disclosure
|
The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would
be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member];
Weighted average [member]]
|
||
[842000] Notes - Effects of changes in foreign exchange rates
|
|||||
Disclosure of effect of changes in foreign exchange rates [text block]
|
Text block |
IAS 21 - Disclosure Disclosure
|
The entire disclosure for the effect of changes in foreign exchange rates.
|
||
Description of functional currency
|
Text |
IAS 21.57 c Disclosure, IAS 21.53 Disclosure
|
The description of the currency of the primary economic environment in which the entity operates.
|
||
Description of presentation currency
|
Text |
IAS 1.51 d Disclosure, IAS 21.53 Disclosure
|
The description of the currency in which the financial statements are presented.
|
||
Description of reason why presentation currency is different from functional currency
|
Text |
IAS 21.53 Disclosure
|
The description of the reason why the currency in which the financial statements are presented is different from the currency
of the primary economic environment in which the entity operates.
|
||
Presentation currency is different from functional currency
|
True/False |
IAS 21.53 Disclosure
|
Indicates (true false) whether the presentation currency is different from the functional currency.
|
||
Description of reason for change in functional currency
|
Text |
IAS 21.54 Disclosure
|
The description of the reason for a change in the entity's functional currency. The functional currency is the currency of
the primary economic environment in which the entity operates.
|
||
Change in functional currency of either reporting entity or significant foreign operation
|
True/False |
IAS 21.54 Disclosure
|
Indicates (true false) whether there is a change in the functional currency of either the reporting entity or a significant foreign
operation.
|
||
Description of currency in which supplementary information is displayed
|
Text |
IAS 21.57 b Disclosure
|
The description of the currency in which the entity's supplementary information is displayed.
|
||
Description of methods of translation used to determine supplementary information
|
Text |
IAS 21.57 c Disclosure
|
The description of the method of translation used to determine the entity's supplementary information when the entity displays
the information in a currency that is different from either its functional currency or its presentation currency.
|
||
Foreign exchange gain (loss) [abstract]
|
|||||
Foreign exchange gain
|
Monetary duration, credit |
IAS 1.35 Disclosure, IAS 21.52 a Disclosure
|
The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments
measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
|
||
Foreign exchange loss
|
(Monetary) duration, debit |
IAS 1.35 Disclosure, IAS 21.52 a Disclosure
|
The gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments
measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
|
||
Net foreign exchange gain (loss)
|
Monetary duration, credit |
IAS 21.52 a Disclosure, IAS 1.35 Disclosure
|
|
||
Net foreign exchange gain
|
Monetary duration, credit |
IAS 21.52 a Common practice, IAS 1.35 Common practice
|
The net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments
measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
|
||
Net foreign exchange loss
|
Monetary duration, debit |
IAS 1.35 Common practice, IAS 21.52 a Common practice
|
The net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments
measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]
|
||
Reserve of exchange differences on translation
|
Monetary instant, credit |
IAS 21.52 b Disclosure
|
A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive
income and accumulated in equity. [Refer: Other comprehensive income]
|
||
Foreign exchange rates [abstract]
|
|||||
Closing foreign exchange rate
|
Decimal instant |
IAS 1.112 c Common practice
|
The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot
exchange rate is the exchange rate for immediate delivery.
|
||
Average foreign exchange rate
|
Decimal duration |
IAS 1.112 c Common practice
|
The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.
|
||
Disclosure of information when currency is not exchangeable into another currency [text block]
|
Text block |
Effective 2025-01-01 IAS 21.57A Disclosure
|
The disclosure of information that enables users of financial statements to understand how a currency not being exchangeable
into another currency affects, or is expected to affect, an entity’s financial performance, financial position and cash flows.
|
||
Disclosure of assets and liabilities affected by currency not being exchangeable [text block]
|
Text block |
Effective 2025-01-01 IAS 21.A19 c Disclosure
|
The disclosure of information about assets and liabilities that are affected by a currency not being exchangeable into another
currency.
|
||
Disclosure of assets and liabilities affected by currency not being exchangeable [abstract]
|
|
||||
Disclosure of assets and liabilities affected by currency not being exchangeable [table]
|
Table |
Effective 2025-01-01 IAS 21.A19 c Disclosure
|
Schedule disclosing information about assets and liabilities that are affected by a currency not being exchangeable into another
currency
|
||
Assets and liabilities [axis]
|
Axis |
IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Assets and liabilities [domain]
|
Domain [default] |
IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
|
This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis
if no other member is used. [Refer: Assets; Liabilities]
|
||
Disclosure of assets and liabilities affected by currency not being exchangeable [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Carrying amount of assets affected by currency not being exchangeable
|
Monetary instant, debit |
Effective 2025-01-01 IAS 21.A19 c Disclosure
|
The carrying amount of assets affected by a currency not being exchangeable into another currency.
|
||
Carrying amount of liabilities affected by currency not being exchangeable
|
Monetary instant, credit |
Effective 2025-01-01 IAS 21.A19 c Disclosure
|
The carrying amount of liabilities affected by a currency not being exchangeable into another currency.
|
||
Disclosure of risks to which entity is exposed when currency is not exchangeable [text block]
|
Text block |
Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The disclosure of information about each type of risk to which an entity is exposed when a currency is not exchangeable into
another currency.
|
||
Disclosure of risks to which entity is exposed when currency is not exchangeable [abstract]
|
|
||||
Disclosure of risks to which entity is exposed when currency is not exchangeable [table]
|
Table |
Effective 2025-01-01 IAS 21.A19 f Disclosure
|
Schedule disclosing each type of risk to which an entity is exposed when a currency not exchangeable into another currency.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Disclosure of risks to which entity is exposed when currency is not exchangeable [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Disclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk
[text block]
|
Text block |
Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The disclosure of qualitative information to which an entity is exposed because a currency is not exchangeable into another
currency and the nature and carrying amount of assets and liabilities exposed to each type of risk.
|
||
Carrying amount of assets exposed to risk
|
Monetary instant, debit |
Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The carrying amount of assets exposed to risk because a currency is not exchangeable into another currency.
|
||
Carrying amount of liabilities exposed to risk
|
Monetary instant, credit |
Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The carrying amount of liabilities exposed to risk because a currency is not exchangeable into another currency.
|
||
Disclosure of information when foreign operation’s functional currency is not exchangeable into presentation currency [text
block]
|
Text block |
Effective 2025-01-01 IAS 21.A20 Disclosure
|
The disclosure of information when a foreign operation’s functional currency is not exchangeable into the entity’s presentation
currency, or the presentation currency is not exchangeable into a foreign operation’s functional currency.
|
||
Disclosure of summarised financial information about foreign operation [text block]
|
Text block |
Effective 2025-01-01 IAS 21.A20 b Disclosure
|
The disclosure of summarised financial information about a foreign operation whose functional currency is not exchangeable
into the presentation currency, or when the presentation currency is not exchangeable into a foreign operation’s functional
currency.
|
||
Disclosure of summarised financial information about foreign operation [abstract]
|
|
||||
Disclosure of summarised financial information about foreign operation [table]
|
Table |
Effective 2025-01-01 IAS 21.A20 b Disclosure
|
Schedule disclosing summarised financial information about a foreign operation whose functional currency is not exchangeable
into the presentation currency.
|
||
Foreign operations whose functional currency is not exchangeable into presentation currency [axis]
|
Axis |
Effective 2025-01-01 IAS 21.A20 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Foreign operations whose functional currency is not exchangeable into presentation currency [domain]
|
Domain [default] |
Effective 2025-01-01 IAS 21.A20 b Disclosure
|
This member stands for the standard value of the ‘Foreign operations whose functional currency is not exchangeable into presentation
currency’ axis if no other member is used.
|
||
Total for all foreign operations whose functional currency is not exchangeable into presentation currency [member]
|
Member |
Effective 2025-01-01 IAS 21.A20 b Disclosure
|
This member stands for the total for all foreign operations whose functional currency is not exchangeable into the presentation
currency, or the when presentation currency is not exchangeable into a foreign operation’s functional currency.
|
||
Disclosure of summarised financial information about foreign operation [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Non-current assets
|
Monetary instant, debit |
IFRS 12.B12 b (ii) Disclosure, IAS 1.66 Disclosure, IFRS 12.B10 b Example
|
The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
|
||
Current assets
|
Monetary instant, debit |
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
|
The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b)
holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d)
classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to
settle a liability for at least twelve months after the reporting period. [Refer: Assets]
|
||
Non-current liabilities
|
Monetary instant, credit |
IFRS 12.B12 b (iv) Disclosure, IAS 1.69 Disclosure, IFRS 12.B10 b Example
|
The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
|
||
Current liabilities
|
Monetary instant, credit |
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
|
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily
for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does
not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.
|
||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Profit (loss) from continuing operations
|
Monetary duration, credit |
IFRS 8.28 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure
|
|
||
Profit (loss) from discontinued operations
|
Monetary duration, credit |
IFRS 12.B12 b (vii) Disclosure, IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure
|
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
|
||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Other comprehensive income
|
Monetary duration, credit |
IAS 1.106 d (ii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IFRS 12.B12 b (viii) Disclosure
|
The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required
or permitted by IFRSs. [Refer: IFRSs [member]]
|
||
Comprehensive income
|
Monetary duration, credit |
IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IFRS 1.24 b Disclosure, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B10 b Example
|
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.
|
||
[851100] Notes - Cash flow statement
|
|||||
Disclosure of cash flow statement [text block]
|
Text block |
IAS 7 - Presentation of a statement of cash flows Disclosure
|
The entire disclosure for a statement of cash flows.
|
||
Consideration paid (received)
|
Monetary duration, credit |
IAS 7.40 a Disclosure
|
|
||
Portion of consideration paid (received) consisting of cash and cash equivalents
|
Monetary duration, credit |
IAS 7.40 b Disclosure
|
|
||
Cash and cash equivalents in subsidiary or businesses acquired or disposed
|
Monetary duration, debit |
IAS 7.40 c Disclosure
|
|
||
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed
|
Monetary duration, debit |
IAS 7.40 d Disclosure
|
|
||
Liabilities in subsidiary or businesses acquired or disposed
|
Monetary duration, credit |
IAS 7.40 d Disclosure
|
|
||
Description of accounting policy for determining components of cash and cash equivalents [text block]
|
Text block |
IAS 7.46 Disclosure
|
The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash
and cash equivalents]
|
||
Cash and cash equivalents if different from statement of financial position [abstract]
|
|||||
Cash and cash equivalents
|
Monetary instant, debit |
IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure
|
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible
to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
|
||
Bank overdrafts
|
(Monetary) instant, credit |
IAS 7.45 Common practice
|
The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension
of credit by the bank. [Refer: Cash and cash equivalents]
|
||
Cash and cash equivalents classified as part of disposal group held for sale
|
Monetary instant, debit |
IAS 7.45 Common practice
|
The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and
cash equivalents; Disposal groups classified as held for sale [member]]
|
||
Other differences to cash and cash equivalents in statement of cash flows
|
(Monetary) instant, credit |
IAS 7.45 Common practice
|
The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial
position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
|
||
Total cash and cash equivalents if different from statement of financial position
|
Monetary instant, debit |
IAS 7.45 Common practice
|
The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents
in the statement of financial position. [Refer: Cash and cash equivalents]
|
||
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
|
Text |
IAS 7.43 Disclosure
|
The explanation of the relevant information about investing and financing transactions that do not require the use of cash
or cash equivalents.
|
||
Description of acquisition of assets by assuming directly related liabilities or by means of lease
|
Text |
IAS 7.44 a Example
|
The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.
|
||
Description of acquisition of entity by means of equity issue
|
Text |
IAS 7.44 b Example
|
The description of the non-cash acquisition of an entity by means of an equity issue.
|
||
Description of conversion of debt to equity
|
Text |
IAS 7.44 c Example
|
The description of the non-cash conversion of debt to equity.
|
||
Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing
activities [text block]
|
Text block |
IAS 7.44A Disclosure
|
The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing
activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing
activities]
|
||
Disclosure of reconciliation of liabilities arising from financing activities [text block]
|
Text block |
IAS 7.44D Example
|
The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing
activities]
|
||
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
|
|||||
Disclosure of reconciliation of liabilities arising from financing activities [table]
|
Table |
IAS 7.44D Example
|
Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.
|
||
Liabilities arising from financing activities [axis]
|
Axis |
IAS 7.44D Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Liabilities arising from financing activities [domain]
|
Domain [default] |
IAS 7.44D Example
|
This member stands for liabilities arising from financing activities. It also represents the standard value for the 'Liabilities
arising from financing activities' axis if no other member is used. [Refer: Liabilities arising from financing activities]
|
||
Long-term borrowings [member]
|
Member |
IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example
|
This member stands for long-term borrowings. [Refer: Borrowings]
|
||
Short-term borrowings [member]
|
Member |
IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example
|
This member stands for short-term borrowings. [Refer: Borrowings]
|
||
Lease liabilities [member]
|
Member |
IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
|
This member stands for lease liabilities. [Refer: Lease liabilities]
|
||
Assets held to hedge liabilities arising from financing activities [member]
|
Member |
IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example
|
This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising
from financing activities]
|
||
|
|
|
|||
Short-term borrowings [member]
|
Member |
IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example
|
This member stands for short-term borrowings. [Refer: Borrowings]
|
||
Assets held to hedge liabilities arising from financing activities [member]
|
Member |
IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example
|
This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising
from financing activities]
|
||
Long-term borrowings [member]
|
Member |
IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example
|
This member stands for long-term borrowings. [Refer: Borrowings]
|
||
Lease liabilities [member]
|
Member |
IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
|
This member stands for lease liabilities. [Refer: Lease liabilities]
|
||
Disclosure of reconciliation of liabilities arising from financing activities [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Liabilities arising from financing activities at beginning of period
|
Monetary instant, credit |
IAS 7.44D Example
|
The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows
as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]
|
||
Changes in liabilities arising from financing activities [abstract]
|
|||||
Increase (decrease) through financing cash flows, liabilities arising from financing activities
|
Monetary duration, credit |
IAS 7.44B a Disclosure
|
The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash
flows from (used in) financing activities; Liabilities arising from financing activities]
|
||
Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing
activities
|
Monetary duration, credit |
IAS 7.44B b Disclosure
|
|
||
Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities
|
Monetary duration, credit |
IAS 7.44B c Disclosure
|
The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange
rates. [Refer: Liabilities arising from financing activities]
|
||
Increase (decrease) through changes in fair values, liabilities arising from financing activities
|
Monetary duration, credit |
IAS 7.44B d Disclosure
|
The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities
arising from financing activities]
|
||
Increase through new leases, liabilities arising from financing activities
|
Monetary duration, credit |
IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example
|
The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from
financing activities]
|
||
Increase (decrease) through other changes, liabilities arising from financing activities
|
Monetary duration, credit |
IAS 7.44B e Disclosure
|
The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately
disclose in the same statement or note. [Refer: Liabilities arising from financing activities]
|
||
Total increase (decrease) in liabilities arising from financing activities
|
Monetary duration, credit |
IAS 7.44B Disclosure
|
The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
|
||
Liabilities arising from financing activities at end of period
|
Monetary instant, credit |
IAS 7.44D Example
|
The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows
as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]
|
||
Cash and cash equivalents held by entity unavailable for use by group
|
Monetary instant, debit |
IAS 7.48 Disclosure
|
The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group.
[Refer: Cash and cash equivalents]
|
||
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by
group
|
Text |
IAS 7.48 Disclosure
|
The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for
use by the group. [Refer: Cash and cash equivalents]
|
||
Disclosure of additional information about understanding financial position and liquidity of entity [text block]
|
Text block |
IAS 7.50 Example
|
The disclosure of additional information that may be relevant to users of financial statements in understanding the financial
position and liquidity of an entity.
|
||
Undrawn borrowing facilities
|
Monetary instant, credit |
IAS 7.50 a Example
|
The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments.
[Refer: Capital commitments]
|
||
Cash flows from (used in) increases in operating capacity
|
Monetary duration, debit |
IAS 7.50 c Example
|
The aggregate amount of cash flows that represent increases in the entity's ability to execute operating activities (for example,
measured by units of output per day).
|
||
Cash flows from (used in) maintaining operating capacity
|
Monetary duration, debit |
IAS 7.50 c Example
|
The aggregate amount of cash flows that are required to maintain the entity's current ability to execute operating activities
(for example, measured by units of output per day).
|
||
Income taxes paid (refund) [abstract]
|
|||||
Income taxes paid (refund), classified as operating activities
|
Monetary duration, credit |
IAS 7.35 Disclosure, IAS 7.14 f Example
|
The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
|
||
Income taxes paid (refund), classified as investing activities
|
Monetary duration, credit |
IAS 7.35 Disclosure, IAS 7.14 f Example
|
The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
|
||
Income taxes paid (refund), classified as financing activities
|
Monetary duration, credit |
IAS 7.14 f Example, IAS 7.35 Disclosure
|
The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
|
||
Total income taxes paid (refund)
|
Monetary duration, credit |
IAS 7.35 Disclosure
|
The cash flows from income taxes paid or refunded.
|
||
Disclosure of information relating to supplier finance arrangements [text block]
|
Text block |
IAS 7.44F Disclosure
|
The disclosure of information about the entity’s supplier finance arrangements that enables users of financial statements
to assess how those arrangements affect the entity’s liabilities, cash flows and exposure to liquidity risk.
|
||
Disclosure of terms and conditions of supplier finance arrangements [text block]
|
Text block |
IAS 7.44H a Disclosure
|
The disclosure of the terms and conditions of supplier finance arrangements (for example, extended payment terms and security
or guarantees provided).
|
||
Disclosure of financial liabilities that are part of supplier finance arrangements [text block]
|
Text block |
IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure
|
The disclosure of carrying amounts, and the associated line items presented in the entity’s statement of financial position
of financial liabilities that are part of a supplier finance arrangement.
|
||
Disclosure of financial liabilities that are part of supplier finance arrangements [abstract]
|
|
||||
Disclosure of financial liabilities that are part of supplier finance arrangements [table]
|
Table |
IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure
|
Schedule disclosing the carrying amount of financial liabilities that are part of supplier finance arrangements.
|
||
Supplier finance arrangements [axis]
|
Axis |
IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table. This axis represents the financial liabilities that are part of a supplier finance arrangement.
|
||
Supplier finance arrangements [domain]
|
Domain [default] |
IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure
|
This member stands for the standard value of the ‘Supplier finance arrangements’ axis if no other member is used.
|
||
Financial liabilities that are part of supplier finance arrangements [member]
|
Member |
IAS 7.44H b (i) Disclosure
|
This member stands for financial liabilities that are part of a supplier finance arrangement.
|
||
Financial liabilities that are part of supplier finance arrangements for which suppliers have received payment [member]
|
Member |
IAS 7.44H b (ii) Disclosure
|
This member stands for financial liabilities that are part of a supplier finance arrangement for which suppliers have already
received payment from the finance providers.
|
||
Disclosure of financial liabilities that are part of supplier finance arrangements [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Financial liabilities at beginning of period
|
Monetary instant, credit |
IFRS 7.25 Disclosure
|
|
||
Financial liabilities at end of period
|
Monetary instant, credit |
IFRS 7.25 Disclosure
|
|
||
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block]
|
Text block |
IAS 7.44H b (iii) Disclosure
|
The disclosure of the range of payment due dates of financial liabilities that are part of a supplier finance arrangement.
|
||
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [abstract]
|
|
||||
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [table]
|
Table |
IAS 7.44H b (iii) Disclosure
|
Schedule disclosing the range of payment due dates of financial liabilities part of supplier finance arrangement.
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
Bottom of range [member]
|
Member |
IFRS 7.7 Common practice, IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for the bottom of a range.
|
||
Top of range [member]
|
Member |
IFRS 17.120 Disclosure, IFRS 13.B6 Example, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure
|
This member stands for top of a range.
|
||
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements
at beginning of period
|
Duration |
IAS 7.44H b (iii) Disclosure
|
The number of days between invoice date and payment due date for financial liabilities that are part of a supplier finance
arrangement.
|
||
Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements
at end of period
|
Duration |
IAS 7.44H b (iii) Disclosure
|
The number of days between invoice date and payment due date for financial liabilities that are part of a supplier finance
arrangement.
|
||
Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements
at beginning of period
|
Duration |
IAS 7.44H b (iii) Disclosure
|
The number of days between invoice date and payment due date for comparable trade payables that are not part of a supplier
finance arrangement.
|
||
Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements
at end of period
|
Duration |
IAS 7.44H b (iii) Disclosure
|
The number of days between invoice date and payment due date for comparable trade payables that are not part of a supplier
finance arrangement.
|
||
Disclosure of explanatory information about ranges of payment due dates that are wide [text block]
|
Text block |
IAS 7.44H b (iii) Disclosure
|
The disclosure of explanatory information about those ranges or disclosure of additional ranges (for example, stratified ranges).
|
||
Disclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements
[text block]
|
Text block |
IAS 7.44H c Disclosure
|
The disclosure of the type and effect of non-cash changes in the carrying amounts of financial liabilities that are part of
supplier finance arrangements.
|
||
Non-cash effect of business combinations, supplier finance arrangements
|
Monetary duration, credit |
IAS 7.44H c Example
|
The amount of non-cash effects of business combinations on financial liabilities that are part of a supplier finance arrangement.
|
||
Non-cash effect of exchange differences, supplier finance arrangements
|
Monetary duration, credit |
IAS 7.44H c Example
|
The amount of non-cash effects of exchange differences on financial liabilities that are part of a supplier finance arrangement.
|
||
Other non-cash effects, supplier finance arrangements
|
Monetary duration, credit |
IAS 7.44H c Example
|
The amount of other non-cash effects that do not require the use of cash and cash equivalents on financial liabilities that
are part of a supplier finance arrangement.
|
||
[861000] Notes - Analysis of other comprehensive income by item
|
|||||
Disclosure of analysis of other comprehensive income by item [text block]
|
Text block |
IAS 1.106A Disclosure
|
The entire disclosure of the analysis of other comprehensive income by item.
|
||
Disclosure of analysis of other comprehensive income by item [abstract]
|
|||||
Disclosure of analysis of other comprehensive income by item [table]
|
Table |
IAS 1.106A Disclosure
|
Schedule disclosing information related to the analysis of other comprehensive income by item.
|
||
Components of equity [axis]
|
Axis |
IAS 1.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Components of equity [domain]
|
Domain [default] |
IAS 1.106 Disclosure
|
This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents
the standard value for the 'Components of equity' axis if no other member is used.
|
||
Equity attributable to owners of parent [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity attributable to the owners of the parent.
|
||
Issued capital [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for a component of equity representing issued capital.
|
||
Share premium [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
|
||
Treasury shares [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
|
||
Other equity interest [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity interest of an entity without share capital that the entity does not separately disclose in
the same statement or note.
|
||
Other reserves [member]
|
Member |
IAS 1.106 Disclosure,
|
|
||
Accumulated other comprehensive income [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
|
||
Revaluation surplus [member]
|
Member |
IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure
|
This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised
in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of exchange differences on translation [member]
|
Member |
IAS 1.108 Example, IAS 21.52 b Disclosure
|
This member stands for a component of equity representing accumulated exchange differences on the translation of financial
statements recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of cash flow hedges [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.11 Disclosure
|
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that
is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
|
||
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge
investments in equity instruments that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in value of time value of options [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.15 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of the time value of options
when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the
changes in the intrinsic value.
|
||
Reserve of change in value of forward elements of forward contracts [member]
|
Member |
IFRS 9.6.5.16 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward
contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument
only the changes in the spot element.
|
||
Reserve of change in value of foreign currency basis spreads [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads
of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
|
||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at
fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive
income; Other comprehensive income]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not
be reclassified to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts
held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
Member |
Expired 2023-01-01 IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial
assets. [Refer: Financial assets available-for-sale]
|
||
Reserve of remeasurements of defined benefit plans [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive
income, net of tax, gains (losses) on remeasurements of defined benefit plans]
|
||
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
Member |
IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure
|
This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and
accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal
groups classified as held for sale; Other comprehensive income]
|
||
Reserve of gains and losses from investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments
that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable
to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
|
||
Reserve of share-based payments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from share-based payments.
|
||
Retained earnings [member]
|
Member |
IAS 1.106 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
|
||
Non-controlling interests [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
|
||
|
|
|
|||
Non-controlling interests [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
|
||
Equity attributable to owners of parent [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity attributable to the owners of the parent.
|
||
Share premium [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
|
||
Retained earnings [member]
|
Member |
IAS 1.106 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
|
||
Other reserves [member]
|
Member |
IAS 1.106 Disclosure,
|
|
||
Reserve of share-based payments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from share-based payments.
|
||
Accumulated other comprehensive income [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts
held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge
investments in equity instruments that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of gains and losses from investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments
that the entity has designated at fair value through other comprehensive income.
|
||
Revaluation surplus [member]
|
Member |
IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure
|
This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised
in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of cash flow hedges [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.11 Disclosure
|
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that
is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
|
||
Reserve of change in value of time value of options [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.15 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of the time value of options
when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the
changes in the intrinsic value.
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not
be reclassified to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of change in value of forward elements of forward contracts [member]
|
Member |
IFRS 9.6.5.16 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward
contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument
only the changes in the spot element.
|
||
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable
to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
|
||
Reserve of exchange differences on translation [member]
|
Member |
IAS 1.108 Example, IAS 21.52 b Disclosure
|
This member stands for a component of equity representing accumulated exchange differences on the translation of financial
statements recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at
fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive
income; Other comprehensive income]
|
||
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
Member |
Expired 2023-01-01 IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial
assets. [Refer: Financial assets available-for-sale]
|
||
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
Member |
IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure
|
This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and
accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal
groups classified as held for sale; Other comprehensive income]
|
||
Reserve of remeasurements of defined benefit plans [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive
income, net of tax, gains (losses) on remeasurements of defined benefit plans]
|
||
Reserve of change in value of foreign currency basis spreads [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads
of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
|
||
Issued capital [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for a component of equity representing issued capital.
|
||
Other equity interest [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for equity interest of an entity without share capital that the entity does not separately disclose in
the same statement or note.
|
||
Treasury shares [member]
|
Member |
IAS 1.106 Disclosure
|
This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
|
||
Types of risks [axis]
|
Axis |
IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.125 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 17.124 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
|
|
|
|||
Liquidity risk [member]
|
Member |
IFRS 17.124 Disclosure, IFRS 7.32 Example, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial
liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]
|
||
Market risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example, IFRS 17.124 Disclosure
|
|
||
Currency risk [member]
|
Member |
IFRS 17.125 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure
|
|
||
Interest rate risk [member]
|
Member |
IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Other price risk [member]
|
Member |
IFRS 17.128 a (ii) Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7 - Defined terms Disclosure, IFRS 17.124 Disclosure
|
|
||
Prepayment risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Residual value risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Equity price risk [member]
|
Member |
IFRS 7.40 a Example, IFRS 7.IG32 Example
|
|
||
Commodity price risk [member]
|
Member |
IFRS 7.IG32 Example, IFRS 7.40 a Example
|
|
||
Credit risk [member]
|
Member |
IFRS 7.32 Example, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure
|
|
||
Disclosure of analysis of other comprehensive income by item [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Other comprehensive income, net of tax, exchange differences on translation of foreign operations
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences
when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations
|
Monetary duration, credit |
IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements
of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, available-for-sale financial assets
|
Monetary duration, credit |
Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial
assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
|
||
Other comprehensive income, net of tax, cash flow hedges
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer:
Cash flow hedges [member]; Other comprehensive income]
|
||
Gains (losses) on cash flow hedges, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (i) Disclosure
|
The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments.
[Refer: Cash flow hedges [member]]
|
||
Reclassification adjustments on cash flow hedges, net of tax
|
Monetary duration, debit |
IFRS 7.24E a Disclosure, IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure
|
The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts
reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous
periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
|
||
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of
tax
|
Monetary duration, debit |
IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure
|
The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected
to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
|
||
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax
|
Monetary duration, debit |
IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure
|
The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax.
[Refer: Reclassification adjustments on cash flow hedges, net of tax]
|
||
Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more
future periods, net of tax
|
Monetary duration, debit |
IFRS 7.24E a Disclosure
|
The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered
in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]
|
||
Other comprehensive income, net of tax, hedges of net investments in foreign operations
|
Monetary duration, credit |
IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments
in foreign operations. [Refer: Other comprehensive income]
|
||
Gains (losses) on hedges of net investments in foreign operations, net of tax
|
Monetary duration, credit |
IFRS 9.6.5.13 a Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (i) Disclosure, IAS 39.102 a Disclosure, IAS 1.91 a Disclosure
|
The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax,
before reclassification adjustments. [Refer: Other comprehensive income]
|
||
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
|
Monetary duration, debit |
IAS 1.92 Disclosure, IFRS 7.24E a Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 9.6.5.14 Disclosure
|
The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification
adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income
in the current or previous periods. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments
in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive
income]
|
||
Other comprehensive income, net of tax, change in value of time value of options
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time
value of options. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items
|
Monetary duration, credit |
IFRS 7.24E b Disclosure
|
The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction
related hedged items. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items
|
Monetary duration, credit |
IFRS 7.24E b Disclosure
|
The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period
related hedged items. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward
elements of forward contracts. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related
hedged items
|
Monetary duration, credit |
IFRS 7.24E c Disclosure
|
The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts
that hedge transaction related hedged items. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related
hedged items
|
Monetary duration, credit |
IFRS 7.24E c Disclosure
|
The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts
that hedge time-period related hedged items. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of foreign currency basis spreads
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign
currency basis spreads. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged
items
|
Monetary duration, credit |
IFRS 7.24E c Disclosure
|
The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge
transaction related hedged items. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged
items
|
Monetary duration, credit |
IFRS 7.24E c Disclosure
|
The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge
time-period related hedged items. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured
at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at
fair value through other comprehensive income; Other comprehensive income]
|
||
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments
in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5
of IFRS 9. [Refer: Other comprehensive income]
|
||
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets
and intangible assets
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation
surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation
surplus]
|
||
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
|
Monetary duration, credit |
IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure
|
|
||
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk
of liability
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable
to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial
liabilities]
|
||
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from
profit or loss that will be reclassified to profit or loss
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IAS 1.7 Disclosure, IFRS 17.90 Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income
(expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance
income (expenses); Insurance contracts issued [member]]
|
||
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from
profit or loss that will not be reclassified to profit or loss
|
Monetary duration, credit |
IFRS 17.90 Disclosure, IAS 1.91 a Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts
issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance
contracts issued [member]]
|
||
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or
loss
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 17.90 Disclosure, IFRS 17.82 Disclosure, IAS 1.7 Disclosure
|
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses)
from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
|
Monetary duration, credit |
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure
|
|
||
[861200] Notes - Share capital, reserves and other equity interest
|
|||||
Disclosure of share capital, reserves and other equity interest [text block]
|
Text block |
IAS 1.79 Disclosure
|
The entire disclosure for share capital, reserves and other equity interest.
|
||
Disclosure of classes of share capital [text block]
|
Text block |
IAS 1.79 a Disclosure
|
|
||
Disclosure of classes of share capital [abstract]
|
|||||
Disclosure of classes of share capital [table]
|
Table |
IAS 1.79 a Disclosure
|
Schedule disclosing information related to classes of share capital.
|
||
Classes of share capital [axis]
|
Axis |
IAS 1.79 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of share capital [domain]
|
Domain [default] |
IAS 1.79 a Disclosure
|
This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital'
axis if no other member is used.
|
||
Ordinary shares [member]
|
Member |
IAS 1.79 a Common practice,
|
|
||
Preference shares [member]
|
Member |
IAS 1.79 a Common practice
|
This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments
in terms of claim. [Refer: Ordinary shares [member]]
|
||
|
|
|
|||
Ordinary shares [member]
|
Member |
IAS 1.79 a Common practice,
|
|
||
Preference shares [member]
|
Member |
IAS 1.79 a Common practice
|
This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments
in terms of claim. [Refer: Ordinary shares [member]]
|
||
Disclosure of classes of share capital [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Number of shares authorised
|
Shares |
IAS 1.79 a (i) Disclosure
|
The number of shares authorised.
|
||
Number of shares issued [abstract]
|
|||||
Number of shares issued and fully paid
|
Shares |
IAS 1.79 a (ii) Disclosure
|
The number of shares issued by the entity, for which full payment has been received.
|
||
Number of shares issued but not fully paid
|
Shares |
IAS 1.79 a (ii) Disclosure
|
The number of shares issued by the entity, for which full payment has not been received.
|
||
Total number of shares issued
|
Shares |
IAS 1.106 d Common practice
|
The number of shares issued by the entity.
|
||
Par value per share
|
Per share instant |
IAS 1.79 a (iii) Disclosure
|
The nominal value per share.
|
||
Explanation of fact that shares have no par value
|
Text |
IAS 1.79 a (iii) Disclosure
|
The explanation of the fact that shares have no par value. [Refer: Par value per share]
|
||
Shares have no par value
|
True/False |
IAS 1.79 a (iii) Disclosure
|
Indicates (true false) whether the shares have no par value.
|
||
Reconciliation of number of shares outstanding [abstract]
|
|||||
Number of shares outstanding at beginning of period
|
Shares |
IAS 1.79 a (iv) Disclosure
|
The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
|
||
Changes in number of shares outstanding [abstract]
|
|||||
Total increase (decrease) in number of shares outstanding
|
Shares |
IAS 1.79 a (iv) Disclosure
|
The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
|
||
Number of shares outstanding at end of period
|
Shares |
IAS 1.79 a (iv) Disclosure
|
The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
|
||
Rights, preferences and restrictions attaching to class of share capital
|
Text |
IAS 1.79 a (v) Disclosure
|
|
||
Number of shares in entity held by entity or by its subsidiaries or associates
|
Shares |
IAS 1.79 a (vi) Disclosure
|
|
||
Number of shares reserved for issue under options and contracts for sale of shares
|
Shares |
IAS 1.79 a (vii) Disclosure
|
The number of shares reserved for issue under options and contracts for the sale of shares.
|
||
Description of terms of shares reserved for issue under options and contracts for sale of shares
|
Text |
IAS 1.79 a (vii) Disclosure
|
The description of terms of shares reserved for issue under options and contracts for the sale of shares.
|
||
Disclosure of reserves within equity [text block]
|
Text block |
IAS 1.79 b Disclosure
|
The disclosure of reserves within equity. [Refer: Other reserves [member]]
|
||
Disclosure of reserves within equity [abstract]
|
|||||
Disclosure of reserves within equity [table]
|
Table |
IAS 1.79 b Disclosure
|
Schedule disclosing information related to reserves within equity.
|
||
Reserves within equity [axis]
|
Axis |
IAS 1.79 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Reserves within equity [domain]
|
Domain [default] |
IAS 1.79 b Disclosure
|
This member stands for the standard value for the 'Reserves within equity' axis if no other member is used.
|
||
Accumulated other comprehensive income [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
|
||
Revaluation surplus [member]
|
Member |
IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure
|
This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised
in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of exchange differences on translation [member]
|
Member |
IAS 1.108 Example, IAS 21.52 b Disclosure
|
This member stands for a component of equity representing accumulated exchange differences on the translation of financial
statements recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of cash flow hedges [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.11 Disclosure
|
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that
is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
|
||
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge
investments in equity instruments that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in value of time value of options [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.15 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of the time value of options
when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the
changes in the intrinsic value.
|
||
Reserve of change in value of forward elements of forward contracts [member]
|
Member |
IFRS 9.6.5.16 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward
contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument
only the changes in the spot element.
|
||
Reserve of change in value of foreign currency basis spreads [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads
of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
|
||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at
fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive
income; Other comprehensive income]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not
be reclassified to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts
held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
Member |
Expired 2023-01-01 IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial
assets. [Refer: Financial assets available-for-sale]
|
||
Reserve of remeasurements of defined benefit plans [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive
income, net of tax, gains (losses) on remeasurements of defined benefit plans]
|
||
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
Member |
IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure
|
This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and
accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal
groups classified as held for sale; Other comprehensive income]
|
||
Reserve of gains and losses from investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments
that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable
to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
|
||
Reserve of share-based payments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from share-based payments.
|
||
Other reserves [member]
|
Member [default] |
IAS 1.106 Disclosure,
|
|
||
Accumulated other comprehensive income [member]
|
Member |
IAS 1.108 Common practice
|
This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at
fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive
income; Other comprehensive income]
|
||
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
|
Member |
IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure
|
This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and
accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal
groups classified as held for sale; Other comprehensive income]
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Revaluation surplus [member]
|
Member |
IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure
|
This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised
in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
|
Member |
Expired 2023-01-01 IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial
assets. [Refer: Financial assets available-for-sale]
|
||
Reserve of change in value of foreign currency basis spreads [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads
of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
|
||
Reserve of gains and losses from investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments
that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in value of time value of options [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.15 Disclosure
|
This member stands for a component of equity representing the accumulated change in the value of the time value of options
when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the
changes in the intrinsic value.
|
||
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not
be reclassified to profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance
contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance
finance income (expenses); Insurance contracts issued [member]]
|
||
Reserve of cash flow hedges [member]
|
Member |
IAS 1.108 Example, IFRS 9.6.5.11 Disclosure
|
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that
is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
|
||
Reserve of remeasurements of defined benefit plans [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive
income, net of tax, gains (losses) on remeasurements of defined benefit plans]
|
||
Reserve of exchange differences on translation [member]
|
Member |
IAS 1.108 Example, IAS 21.52 b Disclosure
|
This member stands for a component of equity representing accumulated exchange differences on the translation of financial
statements recognised in other comprehensive income. [Refer: Other comprehensive income]
|
||
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable
to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
|
||
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge
investments in equity instruments that the entity has designated at fair value through other comprehensive income.
|
||
Reserve of change in value of forward elements of forward contracts [member]
|
Member |
IFRS 9.6.5.16 Disclosure, IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward
contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument
only the changes in the spot element.
|
||
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts
held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
|
||
Reserve of share-based payments [member]
|
Member |
IAS 1.108 Example
|
This member stands for a component of equity resulting from share-based payments.
|
||
Disclosure of reserves within equity [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Description of nature and purpose of reserves within equity
|
Text |
IAS 1.79 b Disclosure
|
The description of the nature and purpose of reserves within equity. [Refer: Other reserves]
|
||
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
|
Text |
IAS 1.80 Disclosure
|
|
||
Summary quantitative data about puttable financial instruments classified as equity instruments
|
Text |
IAS 1.136A a Disclosure
|
|
||
Information about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial
instruments
|
Text |
IAS 1.136A b Disclosure
|
|
||
Expected cash outflow on redemption or repurchase of puttable financial instruments
|
Monetary duration, credit |
IAS 1.136A c Disclosure
|
|
||
Information about how expected cash outflow on redemption or repurchase was determined
|
Text |
IAS 1.136A d Disclosure
|
Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as
equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments]
|
||
[868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
|
|||||
Disclosure of interest in funds [text block]
|
Text block |
IFRIC 5 - Consensus Disclosure
|
The entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds.
|
||
Description of nature of interest in funds
|
Text |
IFRIC 5.11 Disclosure
|
The description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds.
|
||
Description of restrictions on access to assets in funds
|
Text |
IFRIC 5.11 Disclosure
|
The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.
|
||
[868500] Notes - Members' shares in co-operative entities and similar instruments
|
|||||
Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]
|
Text block |
IFRIC 2 - Disclosure Disclosure
|
The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and
equity.
|
||
Transfer between financial liabilities and equity attributable to change in redemption prohibition
|
Monetary duration |
IFRIC 2.13 Disclosure
|
The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.
|
||
Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption
prohibition
|
Text |
IFRIC 2.13 Disclosure
|
The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable
to a change in the redemption prohibition.
|
||
[871100] Notes - Operating segments
|
|||||
Disclosure of entity's operating segments [text block]
|
Text block |
IFRS 8 - Disclosure Disclosure
|
The entire disclosure for operating segments.
|
||
Description of factors used to identify entity's reportable segments
|
Text |
IFRS 8.22 a Disclosure
|
|
||
Description of judgements made by management in applying aggregation criteria for operating segments
|
Text |
IFRS 8.22 aa Disclosure
|
The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer:
Operating segments [member]]
|
||
Description of types of products and services from which each reportable segment derives its revenues
|
Text |
IFRS 8.22 b Disclosure
|
|
||
Description of sources of revenue for all other segments
|
Text |
IFRS 8.16 Disclosure
|
The description of the sources of the revenue included in the 'all other segments' category, which includes the combined information
about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]
|
||
Description of basis of accounting for transactions between reportable segments
|
Text |
IFRS 8.27 a Disclosure
|
The description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments
[member]]
|
||
Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or
loss before income tax expense or income and discontinued operations
|
Text |
IFRS 8.27 b Disclosure
|
The description of the nature of the differences between measurements of the reportable segments' profits or losses and the
entity's profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting
policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported
segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]
|
||
Description of nature of differences between measurements of reportable segments' assets and entity's assets
|
Text |
IFRS 8.27 c Disclosure
|
The description of the nature of the differences between measurements of the reportable segments' assets and the entity's
assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary
for an understanding of the reported segment information. [Refer: Reportable segments [member]]
|
||
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities
|
Text |
IFRS 8.27 d Disclosure
|
The description of the nature of the differences between measurements of the reportable segments' liabilities and the entity's
liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities
that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]
|
||
Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss
and effect of those changes on measure of segment profit or loss
|
Text |
IFRS 8.27 e Disclosure
|
The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment
profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments
[member]]
|
||
Description of nature and effect of any asymmetrical allocations to reportable segments
|
Text |
IFRS 8.27 f Disclosure
|
The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might
allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable
segments [member]]
|
||
Disclosure of operating segments [text block]
|
Text block |
IFRS 8.23 Disclosure
|
The disclosure of operating segments. [Refer: Operating segments [member]]
|
||
Disclosure of operating segments [abstract]
|
|||||
Disclosure of operating segments [table]
|
Table |
IFRS 8.23 Disclosure
|
Schedule disclosing information related to operating segments.
|
||
Segment consolidation items [axis]
|
Axis |
IFRS 8.23 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segment consolidation items [domain]
|
Domain [default] |
IFRS 8.28 Disclosure
|
This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used.
|
||
Operating segments [member]
|
Member |
IFRS 8.28 Disclosure
|
This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business
activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with
other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision
maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete
financial information is available. [Refer: Revenue]
|
||
Material reconciling items [member]
|
Member |
IFRS 8.28 Disclosure
|
This member stands for material adjustments used to reconcile items in the entity's financial statements.
|
||
Elimination of intersegment amounts [member]
|
Member |
IFRS 8.28 Example, IFRS 8.IG4 Example
|
This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts
recognised in the entity's financial statements.
|
||
Unallocated amounts [member]
|
Member |
IFRS 8.28 Example, IFRS 8.IG4 Example
|
This member stands for items that have not been allocated to operating segments.
|
||
|
|
|
|||
Operating segments [member]
|
Member |
IFRS 8.28 Disclosure
|
This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business
activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with
other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision
maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete
financial information is available. [Refer: Revenue]
|
||
Material reconciling items [member]
|
Member |
IFRS 8.28 Disclosure
|
This member stands for material adjustments used to reconcile items in the entity's financial statements.
|
||
Elimination of intersegment amounts [member]
|
Member |
IFRS 8.28 Example, IFRS 8.IG4 Example
|
This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts
recognised in the entity's financial statements.
|
||
Unallocated amounts [member]
|
Member |
IFRS 8.28 Example, IFRS 8.IG4 Example
|
This member stands for items that have not been allocated to operating segments.
|
||
Segments [axis]
|
Axis |
IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 36.130 d (ii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IFRS 17.96 c Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
All other segments [member]
|
Member |
IFRS 8.16 Disclosure, IFRS 15.115 Disclosure
|
This member stands for business activities and operating segments that are not reportable.
|
||
|
|
|
|||
Reportable segments [member]
|
Member |
IFRS 15.115 Disclosure, IFRS 8.23 Disclosure, IAS 19.138 d Example, IFRS 17.96 c Example
|
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately
information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including
both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal
and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of
the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss
and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more
of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative
thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment
would be useful to users of the financial statements. [Refer: Operating segments [member]]
|
||
All other segments [member]
|
Member |
IFRS 8.16 Disclosure, IFRS 15.115 Disclosure
|
This member stands for business activities and operating segments that are not reportable.
|
||
Disclosure of operating segments [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Interest income
|
Monetary duration, credit |
IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure, IAS 1.112 c Common practice, IFRS 8.28 e Disclosure
|
The amount of income arising from interest.
|
||
Interest expense
|
Monetary duration, debit |
IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure
|
The amount of expense arising from interest.
|
||
Interest income (expense)
|
Monetary duration, credit |
IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure
|
The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
|
||
Depreciation and amortisation expense
|
Monetary duration, debit |
IFRS 12.B13 d Disclosure, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IAS 1.102 Example, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure
|
The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable
amounts of assets over their useful lives.
|
||
Share of profit (loss) of associates and joint ventures accounted for using equity method
|
Monetary duration, credit |
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure
|
|
||
Tax expense (income)
|
Monetary duration, debit |
IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure, IAS 12.79 Disclosure
|
The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred
tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
|
||
Other material non-cash items
|
Monetary duration, debit |
IFRS 8.28 e Disclosure, IFRS 8.23 i Disclosure
|
The amount of material non-cash items other than depreciation and amortisation.
|
||
Profit (loss) before tax
|
Monetary duration, credit |
IFRS 8.23 Example, IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.28 b Example
|
The profit (loss) before tax expense or income. [Refer: Profit (loss)]
|
||
Profit (loss) from continuing operations
|
Monetary duration, credit |
IFRS 8.28 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure
|
|
||
Profit (loss)
|
Monetary duration, credit |
IFRS 1.32 a (ii) Disclosure, IFRS 8.28 b Disclosure, IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IAS 1.81A a Disclosure, IFRS 12.B10 b Example, IFRS 8.23 Disclosure, IAS 1.106 d (i) Disclosure
|
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive
income. [Refer: Other comprehensive income]
|
||
Assets
|
Monetary instant, debit |
IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
|
The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right
that has the potential to produce economic benefits.
|
||
Investments accounted for using equity method
|
Monetary instant, debit |
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 Disclosure
|
The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment
is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets
of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other
comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
|
||
Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights
arising under insurance contracts
|
Monetary duration, debit |
IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure
|
|
||
Liabilities
|
Monetary instant, credit |
IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 b Disclosure
|
The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource
is a right that has the potential to produce economic benefits.
|
||
Impairment loss recognised in profit or loss
|
Monetary duration, debit |
IAS 36.129 a Disclosure, IAS 36.126 a Disclosure
|
The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]
|
||
Reversal of impairment loss recognised in profit or loss
|
Monetary duration, credit |
IAS 36.126 b Disclosure, IAS 36.129 b Disclosure
|
The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]
|
||
Impairment loss recognised in other comprehensive income
|
Monetary duration, debit |
IAS 36.129 a Disclosure, IAS 36.126 c Disclosure
|
The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised
in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus
for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]
|
||
Reversal of impairment loss recognised in other comprehensive income
|
Monetary duration, credit |
IAS 36.129 b Disclosure, IAS 36.126 d Disclosure
|
The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment
loss recognised in other comprehensive income]
|
||
Net cash flows from (used in) operating activities
|
Monetary duration |
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
|
|
||
Net cash flows from (used in) investing activities
|
Monetary duration, debit |
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
|
|
||
Net cash flows from (used in) financing activities
|
Monetary duration, debit |
IAS 7.50 d Disclosure, IAS 7.10 Disclosure
|
|
||
Description of material reconciling items
|
Text |
IFRS 8.28 Disclosure
|
The description of all material reconciling items. [Refer: Material reconciling items [member]]
|
||
Disclosure of products and services [text block]
|
Text block |
IFRS 8.32 Disclosure
|
|
||
Disclosure of products and services [abstract]
|
|||||
Disclosure of products and services [table]
|
Table |
IFRS 8.32 Disclosure
|
Schedule disclosing information related to the entity's products and services.
|
||
Products and services [axis]
|
Axis |
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Products and services [domain]
|
Domain [default] |
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
|
This member stands for the entity's products and services. It also represents the standard value for the 'Products and services'
axis if no other member is used.
|
||
|
|
|
|||
Disclosure of products and services [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Disclosure of geographical areas [text block]
|
Text block |
IFRS 8.33 Disclosure
|
The disclosure of geographical information.
|
||
Disclosure of geographical areas [abstract]
|
|||||
Disclosure of geographical areas [table]
|
Table |
IFRS 8.33 Disclosure
|
Schedule disclosing information related to geographical areas.
|
||
Geographical areas [axis]
|
Axis |
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, IFRS 17.96 b Example, IAS 19.138 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Geographical areas [domain]
|
Domain [default] |
IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IFRS 17.96 b Example, IAS 19.138 a Example
|
This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis
if no other member is used.
|
||
Country of domicile [member]
|
Member |
IFRS 8.33 b Disclosure, IFRS 8.33 a Disclosure
|
This member stands for the country in which the entity is registered and where it has its legal address or registered office.
|
||
Foreign countries [member]
|
Member |
IFRS 8.33 b Disclosure, IFRS 8.33 a Disclosure
|
This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]
|
||
|
|
|
|||
Foreign countries [member]
|
Member |
IFRS 8.33 b Disclosure, IFRS 8.33 a Disclosure
|
This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]
|
||
Country of domicile [member]
|
Member |
IFRS 8.33 b Disclosure, IFRS 8.33 a Disclosure
|
This member stands for the country in which the entity is registered and where it has its legal address or registered office.
|
||
Disclosure of geographical areas [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising
under insurance contracts
|
Monetary instant, debit |
IFRS 8.33 b Disclosure
|
|
||
Disclosure of major customers [text block]
|
Text block |
IFRS 8.34 Disclosure
|
The disclosure of major customers.
|
||
Disclosure of major customers [abstract]
|
|||||
Disclosure of major customers [table]
|
Table |
IFRS 8.34 Disclosure
|
Schedule disclosing information related to the entity's major customers.
|
||
Major customers [axis]
|
Axis |
IFRS 8.34 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Major customers [domain]
|
Domain [default] |
IFRS 8.34 Disclosure
|
This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member
is used.
|
||
Government [member]
|
Member |
IFRS 8.34 Disclosure
|
This member stands for a government, government agencies and similar bodies whether local, national or international.
|
||
|
|
|
|||
Government [member]
|
Member |
IFRS 8.34 Disclosure
|
This member stands for a government, government agencies and similar bodies whether local, national or international.
|
||
Disclosure of major customers [line items]
|
Line items |
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
|
|||
Revenue
|
Monetary duration, credit |
IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 12.B10 b Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 8.23 a Disclosure, IAS 1.82 a Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure
|
The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities,
that result in increases in equity, other than those relating to contributions from holders of equity claims.
|
||
Percentage of entity's revenue
|
Percent duration |
IFRS 8.34 Common practice
|
The percentage of the entity's revenue. [Refer: Revenue]
|
||
Information about major customers
|
Text |
IFRS 8.34 Disclosure
|
Information about the entity's major customers and the extent of the entity's reliance on them.
|
||
Description of basis for attributing revenues from external customers to individual countries
|
Text |
IFRS 8.33 a Disclosure
|
The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]
|
||
Explanation of interest income reported net of interest expense
|
Text |
IFRS 8.23 Disclosure
|
The explanation that the entity has reported a segment's interest revenue net of its interest expense. [Refer: Interest expense]
|
||
Explanation of why revenues from external customers for each product and service, or each group of similar products and services,
are not reported
|
Text |
|
|
||
Revenues from external customers for each product and service, or each group of similar products and services, are not reported
|
True/False |
IFRS 8.32 Disclosure
|
Indicates (true false) whether the revenues from external customers for each product and service, or each group of similar
products and services, are not reported because necessary information is not available and the cost to develop it would be
excessive.
|
||
Explanation of why geographical information about revenues from external customers and non-current assets is not reported
|
Text |
IFRS 8.33 Disclosure
|
The explanation of why geographical information about revenues from external customers and non-current assets other than financial
instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts, is not reported.
|
||
Geographical information about revenues from external customers and non-current assets is not reported
|
True/False |
IFRS 8.33 Disclosure
|
Indicates (true false) whether geographical information about revenues from external customers and non-current assets other
than financial instruments, deferred tax assets, post‑employment benefit assets and rights arising under insurance contracts
is not reported.
|
||
[880000] Notes - Additional information
|
|||||
Disclosure of additional information [text block]
|
Text block |
IAS 1.112 c Disclosure
|
The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant
to an understanding of them.
|
||
Capital commitments [abstract]
|
|||||
Contractual capital commitments
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]
|
||
Authorised capital commitments but not contracted for
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a
contract. [Refer: Capital commitments]
|
||
Total capital commitments
|
Monetary instant, credit |
IAS 1.112 c Common practice
|
The amount of future capital expenditures that the entity is committed to make.
|
||
Auditor's remuneration [abstract]
|
|||||
Auditor's remuneration for audit services
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of fees paid or payable to the entity's auditors for auditing services.
|
||
Auditor's remuneration for tax services
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of fees paid or payable to the entity's auditors for tax services.
|
||
Auditor's remuneration for other services
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of fees paid or payable to the entity's auditors for services that the entity does not separately disclose in the
same statement or note.
|
||
Total auditor's remuneration
|
Monetary duration, debit |
IAS 1.112 c Common practice
|
The amount of fees paid or payable to the entity's auditors.
|
||
Number and average number of employees [abstract]
|
|||||
Number of employees
|
Decimal instant |
IAS 1.112 c Common practice
|
The number of personnel employed by the entity at a date.
|
||
Average number of employees
|
Decimal duration |
IAS 1.112 c Common practice
|
The average number of personnel employed by the entity during a period.
|
||
Miscellaneous time bands [abstract]
|
|||||
Maturity [axis]
|
Axis |
IFRS 7.B11 Example, IFRS 17.109 Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 7.42E e Disclosure, IFRS 7.23B a Disclosure, IFRS 17.132 b Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IAS 1.61 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Member |
IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, IFRS 7.B11 Example, IFRS 17.109A Disclosure, IFRS 16.97 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B35 Example, IFRS 15.120 b (i) Disclosure, IAS 19.147 c Example, IFRS 17.109 Disclosure
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
On demand [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an on demand time band.
|
||
Later than one month and not later than two months [member]
|
Member |
IFRS 7.IG20D Example, IAS 1.112 c Common practice, IFRS 7.35N Example
|
This member stands for a time band of later than one month and not later than two months.
|
||
Later than one month and not later than six months [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one month and not later than six months.
|
||
Later than two months and not later than three months [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than two months and not later than three months.
|
||
Later than three months and not later than four months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of later than three months and not later than four months.
|
||
Later than four months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of later than four months.
|
||
Later than six months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of later than six months.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than two years and not later than five years [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of later than two years and not later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than three years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than three years.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
|
|
|
|||
Later than one month and not later than two months [member]
|
Member |
IFRS 7.IG20D Example, IAS 1.112 c Common practice, IFRS 7.35N Example
|
This member stands for a time band of later than one month and not later than two months.
|
||
Later than two years and not later than three years [member]
|
Member |
IFRS 7.B11 Example, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
|
This member stands for a time band of later than two years and not later than three years.
|
||
Later than four years and not later than five years [member]
|
Member |
IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, IAS 1.112 c Common practice, IFRS 16.97 Disclosure
|
This member stands for a time band of later than four years and not later than five years.
|
||
Later than one year and not later than two years [member]
|
Member |
IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 7.IG31A Example
|
This member stands for a time band of later than one year and not later than two years.
|
||
Later than six months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of later than six months.
|
||
Later than three years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than three years.
|
||
Later than three months and not later than four months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of later than three months and not later than four months.
|
||
Later than four months [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of later than four months.
|
||
On demand [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for an on demand time band.
|
||
Later than one month and not later than six months [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example
|
This member stands for a time band of later than one month and not later than six months.
|
||
Later than ten years [member]
|
Member |
IFRS 7.IG31A Example, IFRS 7.B11 Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than ten years.
|
||
Later than two years and not later than five years [member]
|
Member |
IAS 1.112 c Common practice
|
This member stands for a time band of later than two years and not later than five years.
|
||
Later than five years and not later than ten years [member]
|
Member |
IFRS 7.B11 Example, IFRS 7.IG31A Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than five years and not later than ten years.
|
||
Later than three years and not later than four years [member]
|
Member |
IFRS 7.B11 Example, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IAS 1.112 c Common practice, IFRS 7.IG31A Example, IFRS 16.94 Disclosure
|
This member stands for a time band of later than three years and not later than four years.
|
||
Later than two months and not later than three months [member]
|
Member |
IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
|
This member stands for a time band of later than two months and not later than three months.
|
||
[901000] Axis - Retrospective application and retrospective restatement
|
|||||
Retrospective application and retrospective restatement [axis]
|
Axis |
IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Currently stated [member]
|
Member [default] |
IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.20 d Common practice, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure
|
This member stands for the information currently stated in the financial statements. It also represents the standard value
for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other
member is used.
|
||
Previously stated [member]
|
Member |
IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure
|
This member stands for the information previously stated in the financial statements (ie before retrospective application
or retrospective restatement).
|
||
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
|
Member |
IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure
|
This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
|
||
Increase (decrease) due to changes in accounting policy [member]
|
Member |
IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure
|
This member stands for the financial effect of changes in accounting policy.
|
||
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
|
Member |
IAS 8.28 g Disclosure, IAS 8.28 f (i) Disclosure
|
This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]
|
||
Increase (decrease) due to voluntary changes in accounting policy [member]
|
Member |
IAS 8.29 d Disclosure, IAS 8.29 c (i) Disclosure
|
This member stands for the financial effect of voluntary changes in accounting policy.
|
||
Increase (decrease) due to corrections of prior period errors [member]
|
Member |
IAS 8.49 c Disclosure, IAS 8.49 b (i) Disclosure
|
This member stands for the financial effect of corrections of prior period errors.
|
||
[901100] Axis - Departure from requirement of IFRS
|
|||||
Departure from requirement of IFRS [axis]
|
Axis |
IAS 1.20 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Currently stated [member]
|
Member [default] |
IAS 8.28 f (i) Disclosure, IFRS 17.113 b Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.20 d Common practice, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure
|
This member stands for the information currently stated in the financial statements. It also represents the standard value
for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other
member is used.
|
||
Reported if in compliance with requirement of IFRS [member]
|
Member |
IAS 1.20 d Common practice
|
This member stands for the information that would have been reported in the financial statements by the entity if it was in
compliance with the requirement of an IFRS, in the case that the entity departed from that requirement.
|
||
Increase (decrease) due to departure from requirement of IFRS [member]
|
Member |
IAS 1.20 d Disclosure
|
This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]
|
||
[901500] Axis - Creation date
|
|||||
Creation date [axis]
|
Axis |
IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Default financial statements date [member]
|
Member [default] |
IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure
|
This member stands for the standard value for the 'Creation date' axis if no other member is used.
|
||
[903000] Axis - Continuing and discontinued operations
|
|||||
Continuing and discontinued operations [axis]
|
Axis |
IFRS 5 - Presentation and disclosure Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
|
Member [default] |
IFRS 5 - Presentation and disclosure Disclosure
|
|
||
Aggregate continuing and discontinued operations [member]
|
Member |
IFRS 5 - Presentation and disclosure Disclosure
|
|
||
Discontinued operations [member]
|
Member |
IFRS 5 - Presentation and disclosure Disclosure
|
|
||
Disposal groups classified as held for sale [member]
|
Member |
IFRS 5 - Presentation and disclosure Disclosure, IFRS 5.38 Common practice
|
This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the
liabilities directly associated with those assets that will be transferred in the transaction.
|
||
[904000] Axis - Assets and liabilities classified as held for sale
|
|||||
Assets and liabilities classified as held for sale [axis]
|
Axis |
IFRS 5.38 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Assets and liabilities not classified as held for sale [member]
|
Member [default] |
IFRS 5.38 Disclosure
|
This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value
for the 'Assets and liabilities classified as held for sale' axis if no other member is used. [Refer: Non-current assets held
for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held
for sale [member]]
|
||
Assets and liabilities classified as held for sale [member]
|
Member |
IFRS 5.38 Disclosure
|
This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale
[member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale
[member]]
|
||
Non-current assets held for sale [member]
|
Member |
IFRS 13.IE60 Example, IFRS 13.94 Example, IFRS 5.38 Common practice
|
This member stands for non-current assets that are available for immediate sale in their present condition, subject only to
terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]
|
||
Disposal groups classified as held for sale [member]
|
Member |
IFRS 5 - Presentation and disclosure Disclosure, IFRS 5.38 Common practice
|
This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the
liabilities directly associated with those assets that will be transferred in the transaction.
|
||
[913000] Axis - Consolidated and separate financial statements
|
|||||
Consolidated and separate financial statements [axis]
|
Axis |
IAS 27.4 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Consolidated [member]
|
Member [default] |
IAS 27.4 Disclosure, IAS 1.51 b Disclosure, IAS 27.17 a Disclosure, IAS 27.16 a Disclosure
|
This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and
cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard
value for the 'Consolidated and separate financial statements' axis if no other member is used.
|
||
Separate [member]
|
Member |
IAS 27.4 Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 1.51 b Disclosure
|
This member stands for separate financial statements. Separate financial statements are those presented by an entity in which
the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures
and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.
|
||
[914000] Axis - Currency in which information is displayed
|
|||||
Currency in which information is displayed [axis]
|
Axis |
IAS 21.57 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Functional or presentation currency [member]
|
Member [default] |
IAS 21.57 a Disclosure
|
This member indicates information displayed in the functional or presentation currency. It also represents the standard value
for the ‘Currency in which information is displayed’ axis if no other member is used.
|
||
Currency in which supplementary information is displayed [member]
|
Member |
IAS 21.57 a Disclosure
|
This member indicates information displayed in a currency that is different from either the entity’s functional currency or
its presentation currency.
|
||
[915000] Axis - Cumulative effect at date of initial application
|
|||||
Cumulative effect at date of initial application [axis]
|
Axis |
IAS 1.106 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Opening balance before adjustment, cumulative effect at date of initial application [member]
|
Member [default] |
IAS 1.106 Common practice
|
This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date
of initial application of a new or amended IFRS Standard. It also represents the standard value for the ‘Cumulative effect
at date of initial application’ axis if no other member is used.
|
||
Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application
[member]
|
Member |
IAS 1.106 Common practice
|
This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial
statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]
|
||
Opening balance after adjustment, cumulative effect at date of initial application [member]
|
Member |
IAS 1.106 Common practice
|
This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of
initial application of a new or amended IFRS Standard.
|
||
[990000] Axis - Defaults
|
|||||
Accounting estimates [axis]
|
Axis |
IAS 8.39 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Accounting estimates [domain]
|
Domain [default] |
IAS 8.39 Disclosure
|
This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents
the standard value for the 'Accounting estimates' axis if no other member is used.
|
||
|
|
|
|||
Actuarial assumptions [axis]
|
Axis |
IAS 19.145 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Actuarial assumptions [domain]
|
Domain [default] |
IAS 19.145 Disclosure
|
This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible
best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment
benefits. It also represents the standard value for the 'Actuarial assumptions' axis if no other member is used.
|
||
|
|
|
|||
Agricultural produce by group [axis]
|
Axis |
IAS 41.46 b (ii) Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Agricultural produce by group [domain]
|
Domain [default] |
IAS 41.46 b (ii) Common practice
|
This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the
'Agricultural produce by group' axis if no other member is used. [Refer: Current agricultural produce]
|
||
|
|
|
|||
Assets and liabilities [axis]
|
Axis |
IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Assets and liabilities [domain]
|
Domain [default] |
IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure
|
This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis
if no other member is used. [Refer: Assets; Liabilities]
|
||
|
|
|
|||
Assets and liabilities classified as held for sale [axis]
|
Axis |
IFRS 5.38 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Assets and liabilities not classified as held for sale [member]
|
Member [default] |
IFRS 5.38 Disclosure
|
This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value
for the 'Assets and liabilities classified as held for sale' axis if no other member is used. [Refer: Non-current assets held
for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held
for sale [member]]
|
||
Associates [axis]
|
Axis |
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Associates [domain]
|
Domain [default] |
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure
|
This member stands for the standard value for the 'Associates' axis if no other member is used.
|
||
|
|
|
|||
Attribution of expenses by nature to their function [axis]
|
Axis |
IAS 1.112 c Common practice, IAS 1.104 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Attribution of expenses by nature to their function [domain]
|
Domain [default] |
IAS 1.104 Common practice, IAS 1.112 c Common practice
|
This member stands for the standard value of the ‘Attribution of expenses by nature to their function' axis if no other member
is used.
|
||
|
|
|
|||
Biological assets [axis]
|
Axis |
IAS 41.50 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Biological assets [domain]
|
Domain [default] |
IAS 41.50 Common practice
|
This member stands for living animals or plants. It also represents the standard value for the 'Biological assets' axis if
no other member is used.
|
||
|
|
|
|||
Biological assets by age [axis]
|
Axis |
IAS 41.43 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Biological assets by age [domain]
|
Domain [default] |
IAS 41.43 Example
|
This member stands for all biological assets when disaggregated by age. It also represents the standard value for the 'Biological
assets by age' axis if no other member is used. [Refer: Biological assets]
|
||
|
|
|
|||
Biological assets by group [axis]
|
Axis |
IAS 41.41 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Biological assets by group [domain]
|
Domain [default] |
IAS 41.41 Disclosure
|
This member stands for all biological assets when disaggregated by group. It also represents the standard value for the 'Biological
assets by group' axis if no other member is used. [Refer: Biological assets]
|
||
|
|
|
|||
Biological assets by type [axis]
|
Axis |
IAS 41.43 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Biological assets by type [domain]
|
Domain [default] |
IAS 41.43 Example
|
This member stands for all biological assets when disaggregated by type. It also represents the standard value for the 'Biological
assets by type' axis if no other member is used. [Refer: Biological assets]
|
||
|
|
|
|||
Borrowings by name [axis]
|
Axis |
IFRS 7.7 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Borrowings by name [domain]
|
Domain [default] |
IFRS 7.7 Common practice
|
This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings
by name' axis if no other member is used. [Refer: Borrowings]
|
||
|
|
|
|||
Business combinations [axis]
|
Axis |
IFRS 3.B64 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Business combinations [domain]
|
Domain [default] |
IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure
|
This member stands for the standard value for the 'Business combinations' axis if no other member is used.
|
||
|
|
|
|||
Capital requirements [axis]
|
Axis |
IAS 1.136 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Capital requirements [domain]
|
Domain [default] |
IAS 1.136 Disclosure
|
This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital
requirements' axis if no other member is used.
|
||
|
|
|
|||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
|
Axis |
IAS 38.118 e Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35I Disclosure, IAS 41.50 Disclosure, IAS 41.54 f Disclosure, IAS 40.79 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 16.73 d Disclosure, IFRS 7.35H Disclosure, IAS 40.76 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Carrying amount [member]
|
Member [default] |
IAS 16.73 e Disclosure, IFRS 7.35H Disclosure, IAS 40.76 Disclosure, IAS 41.50 Disclosure, IFRS 3.B67 d Disclosure, IAS 40.79 d Disclosure, IAS 38.118 e Disclosure, IFRS 7.35I Disclosure
|
This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting
any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for
the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member
is used. [Refer: Depreciation and amortisation expense; Impairment loss]
|
||
Cash-generating units [axis]
|
Axis |
IAS 36.134 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Cash-generating units [domain]
|
Domain [default] |
IAS 36.135 Disclosure, IAS 36.134 Disclosure
|
This member stands for the standard value for the 'Cash-generating units' axis if no other member is used.
|
||
|
|
|
|||
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]
|
Axis |
IFRS 15.128 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Categories of assets recognised from costs to obtain or fulfil contracts with customers [domain]
|
Domain [default] |
IFRS 15.128 a Disclosure
|
This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It
also represents the standard value for the 'Categories of assets recognised from costs to obtain or fulfil contracts with
customers' axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]
|
||
|
|
|
|||
Categories of financial assets [axis]
|
Axis |
IFRS 7.8 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Categories of financial assets [domain]
|
Domain [default] |
IFRS 7.8 Disclosure
|
This member stands for aggregated categories of financial assets. It also represents the standard value for the 'Categories
of financial assets' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Categories of financial liabilities [axis]
|
Axis |
IFRS 7.8 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Categories of financial liabilities [domain]
|
Domain [default] |
IFRS 7.8 Disclosure
|
This member stands for aggregated categories of financial liabilities. It also represents the standard value for the 'Categories
of financial liabilities' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Categories of related parties [axis]
|
Axis |
IAS 24.19 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Categories of related parties [domain]
|
Domain [default] |
IAS 24.19 Disclosure
|
This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.
|
||
|
|
|
|||
Characteristics of defined benefit plans [axis]
|
Axis |
IAS 19.138 b Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Characteristics of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 b Example
|
This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also
represents the standard value for the 'Characteristics of defined benefit plans' axis if no other member is used.
|
||
|
|
|
|||
Classes of acquired receivables [axis]
|
Axis |
IFRS 3.B64 h Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of acquired receivables [domain]
|
Domain [default] |
IFRS 3.B64 h Disclosure
|
This member stands for classes of receivables acquired in business combinations. It also represents the standard value for
the 'Classes of acquired receivables' axis if no other member is used. [Refer: Total for all business combinations [member]]
|
||
|
|
|
|||
Classes of assets [axis]
|
Axis |
IFRS 16.53 Disclosure, IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of assets [domain]
|
Domain [default] |
IFRS 13.93 Disclosure, IAS 36.126 Disclosure, IFRS 16.53 Disclosure
|
This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource
is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of
assets' axis if no other member is used.
|
||
|
|
|
|||
Classes of contingent liabilities [axis]
|
Axis |
IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of contingent liabilities [domain]
|
Domain [default] |
IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure
|
This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the
occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present
obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying
economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with
sufficient reliability. It also represents the standard value for the 'Classes of contingent liabilities' axis if no other
member is used.
|
||
|
|
|
|||
Classes of entity's own equity instruments [axis]
|
Axis |
IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of entity's own equity instruments [domain]
|
Domain [default] |
IFRS 13.93 Disclosure
|
This member stands for equity instruments issued by the entity. It also represents the standard value for the 'Classes of
entity's own equity instruments' axis if no other member is used.
|
||
|
|
|
|||
Classes of financial assets [axis]
|
Axis |
IFRS 7.6 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 7.42I Disclosure, IFRS 17.C32 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial assets [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure, IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure
|
This member stands for aggregated classes of financial assets. It also represents the standard value for the 'Classes of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Classes of financial instruments [axis]
|
Axis |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure, IFRS 7.35K Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial instruments [domain]
|
Domain [default] |
IFRS 7.36 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35K Disclosure
|
This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to
a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard
value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]
|
||
|
|
|
|||
Classes of financial liabilities [axis]
|
Axis |
IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of financial liabilities [domain]
|
Domain [default] |
IFRS 9.7.2.34 Disclosure, IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.42 Disclosure
|
This member stands for aggregated classes financial liabilities. It also represents the standard value for the 'Classes of
financial liabilities' axis if no other member is used. [Refer: Financial liabilities]
|
||
|
|
|
|||
Classes of intangible assets and goodwill [axis]
|
Axis |
IAS 38.118 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of intangible assets and goodwill [domain]
|
Domain [default] |
IAS 38.118 Common practice
|
This member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible
assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]
|
||
|
|
|
|||
Classes of intangible assets other than goodwill [axis]
|
Axis |
IAS 38.118 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of intangible assets other than goodwill [domain]
|
Domain [default] |
IAS 38.118 Disclosure
|
This member stands for the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member
is used.
|
||
Intangible assets other than goodwill [member]
|
Member [default] |
IAS 36.127 Example,
|
|
||
Classes of liabilities [axis]
|
Axis |
IFRS 13.93 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of liabilities [domain]
|
Domain [default] |
IFRS 13.93 Disclosure
|
This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic
resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes
of liabilities' axis if no other member is used. [Refer: Liabilities]
|
||
|
|
|
|||
Classes of ordinary shares [axis]
|
Axis |
IAS 33.66 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of ordinary shares [domain]
|
Domain [default] |
IAS 33.66 Disclosure
|
This member stands for the standard value for the 'Classes of ordinary shares' axis if no other member is used.
|
||
Ordinary shares [member]
|
Member [default] |
IAS 1.79 a Common practice,
|
|
||
Classes of other provisions [axis]
|
Axis |
IAS 37.84 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of other provisions [domain]
|
Domain [default] |
IAS 37.84 Disclosure
|
This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the
'Classes of other provisions' axis if no other member is used. [Refer: Provisions]
|
||
|
|
|
|||
Classes of property, plant and equipment [axis]
|
Axis |
IAS 16.73 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of property, plant and equipment [domain]
|
Domain [default] |
IAS 16.73 Disclosure
|
This member stands for the standard value for the 'Classes of property, plant and equipment' axis if no other member is used.
|
||
Property, plant and equipment [member]
|
Member [default] |
IAS 16.73 Disclosure, IFRS 16.53 Example, IAS 36.127 Example
|
|
||
Classes of regulatory deferral account balances [axis]
|
Axis |
IFRS 14.33 Disclosure, IFRS 14.30 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of regulatory deferral account balances [domain]
|
Domain [default] |
IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
|
This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents
the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory
deferral account balances [domain]]
|
||
|
|
|
|||
Classes of share capital [axis]
|
Axis |
IAS 1.79 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Classes of share capital [domain]
|
Domain [default] |
IAS 1.79 a Disclosure
|
This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital'
axis if no other member is used.
|
||
|
|
|
|||
Components of equity [axis]
|
Axis |
IAS 1.106 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Components of equity [domain]
|
Domain [default] |
IAS 1.106 Disclosure
|
This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents
the standard value for the 'Components of equity' axis if no other member is used.
|
||
|
|
|
|||
Concentrations of risk [axis]
|
Axis |
IFRS 17.127 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Concentrations of risk [domain]
|
Domain [default] |
IFRS 17.127 Disclosure
|
This member stands for the concentrations of risk. It also represents the standard value for the 'Concentrations of risk'
axis if no other member is used.
|
||
|
|
|
|||
Consolidated and separate financial statements [axis]
|
Axis |
IAS 27.4 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Consolidated [member]
|
Member [default] |
IAS 27.4 Disclosure, IAS 27.17 a Disclosure, IAS 27.16 a Disclosure, IAS 1.51 b Disclosure
|
This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and
cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard
value for the 'Consolidated and separate financial statements' axis if no other member is used.
|
||
Consolidated structured entities [axis]
|
Axis |
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Consolidated structured entities [domain]
|
Domain [default] |
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
|
This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used.
|
||
|
|
|
|||
Continuing and discontinued operations [axis]
|
Axis |
IFRS 5 - Presentation and disclosure Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
|
Member [default] |
IFRS 5 - Presentation and disclosure Disclosure
|
|
||
Continuing involvement in derecognised financial assets by type of instrument [axis]
|
Axis |
IFRS 7.B33 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Continuing involvement in derecognised financial assets by type of instrument [domain]
|
Domain [default] |
IFRS 7.B33 Example
|
This member stands for all types of financial instruments. It also represents the standard value for the 'Continuing involvement
in derecognised financial assets by type of instrument' axis if no other member is used.
|
||
|
|
|
|||
Continuing involvement in derecognised financial assets by type of transfer [axis]
|
Axis |
IFRS 7.B33 Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Continuing involvement in derecognised financial assets by type of transfer [domain]
|
Domain [default] |
IFRS 7.B33 Example
|
This member stands for all types of transfers of financial instruments. It also represents the standard value for the 'Continuing
involvement in derecognised financial assets by type of transfer' axis if no other member is used.
|
||
|
|
|
|||
Contract duration [axis]
|
Axis |
IFRS 15.B89 e Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Contract duration [domain]
|
Domain [default] |
IFRS 15.B89 e Example
|
This member stands for all durations of contracts with customers. It also represents the standard value for the 'Contract
duration' axis if no other member is used.
|
||
|
|
|
|||
Counterparties [axis]
|
Axis |
IFRS 7.B52 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Counterparties [domain]
|
Domain [default] |
IFRS 7.B52 Disclosure
|
This member stands for the parties to the transaction other than the entity. It also represents the standard value for the
'Counterparties' axis if no other member is used.
|
||
|
|
|
|||
Creation date [axis]
|
Axis |
IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Default financial statements date [member]
|
Member [default] |
IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure
|
This member stands for the standard value for the 'Creation date' axis if no other member is used.
|
||
Credit impairment of financial instruments [axis]
|
Axis |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Credit impairment of financial instruments [domain]
|
Domain [default] |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired
when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have
occurred. This member also represents the standard value for the 'Credit impairment of financial instruments' axis if no other
member is used.
|
||
|
|
|
|||
Cumulative effect at date of initial application [axis]
|
Axis |
IAS 1.106 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Opening balance before adjustment, cumulative effect at date of initial application [member]
|
Member [default] |
IAS 1.106 Common practice
|
This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date
of initial application of a new or amended IFRS Standard. It also represents the standard value for the ‘Cumulative effect
at date of initial application’ axis if no other member is used.
|
||
Currency in which information is displayed [axis]
|
Axis |
IAS 21.57 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Functional or presentation currency [member]
|
Member [default] |
IAS 21.57 a Disclosure
|
This member indicates information displayed in the functional or presentation currency. It also represents the standard value
for the ‘Currency in which information is displayed’ axis if no other member is used.
|
||
Defined benefit plans [axis]
|
Axis |
IAS 19.138 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 Disclosure
|
This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are
post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have
no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee
benefits relating to employee service in the current and prior periods. It also represents the standard value for the 'Defined
benefit plans' axis if no other member is used.
|
||
|
|
|
|||
Departure from requirement of IFRS [axis]
|
Axis |
IAS 1.20 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Currently stated [member]
|
Member [default] |
IFRS 17.113 b Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice
|
This member stands for the information currently stated in the financial statements. It also represents the standard value
for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other
member is used.
|
||
Disaggregation of insurance contracts [axis]
|
Axis |
IFRS 17.98 Disclosure, IFRS 17.109 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.131 a Disclosure, IFRS 17.107 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Disaggregation of insurance contracts [domain]
|
Domain [default] |
IFRS 17.131 a Disclosure, IFRS 17.109 Disclosure, IFRS 17.107 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure
|
This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts
held. It also represents the standard value for the 'Disaggregation of insurance contracts' axis if no other member is used.
[Refer: Insurance contracts [domain]]
|
||
|
|
|
|||
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit
or loss and other comprehensive income for contracts with direct participation features [axis]
|
Axis |
IFRS 17.113 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Currently stated [member]
|
Member [default] |
IFRS 17.113 b Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice
|
This member stands for the information currently stated in the financial statements. It also represents the standard value
for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other
member is used.
|
||
Events of reclassification of financial assets [axis]
|
Axis |
IFRS 7.12B Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Events of reclassification of financial assets [domain]
|
Domain [default] |
IFRS 7.12B Disclosure
|
This member stands for the events of reclassification of financial assets. It also represents the standard value for the 'Events
of reclassification of financial assets' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
External credit grades [axis]
|
Axis |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
External credit grades [domain]
|
Domain [default] |
IFRS 7.35M Example, IFRS 7.IG20C Example
|
This member stands for the standard value for the 'External credit grades' axis if no other member is used.
|
||
|
|
|
|||
Fair value as deemed cost [axis]
|
Axis |
IFRS 1.30 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Aggregate of fair values [member]
|
Member [default] |
IFRS 1.30 a Disclosure
|
This member stands for the aggregate of fair values. It also represents the standard value for the 'Fair value as deemed cost'
axis if no other member is used.
|
||
Financial effect of transition from previous GAAP to IFRSs [axis]
|
Axis |
IFRS 1.24 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
IFRSs [member]
|
Member [default] |
IFRS 1.24 Disclosure
|
This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which
comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations;
and (d) SIC Interpretations. It also represents the standard value for the 'Financial effect of transition from previous GAAP
to IFRSs' axis if no other member is used.
|
||
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk
[axis]
|
Axis |
IFRS 7.24G Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk
[domain]
|
Domain [default] |
IFRS 7.24G Disclosure
|
This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is
used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments
measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member
is used. [Refer: Classes of financial instruments [domain]; Credit risk [member]]
|
||
|
|
|
|||
Foreign operations whose functional currency is not exchangeable into presentation currency [axis]
|
Axis |
Effective 2025-01-01 IAS 21.A20 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Foreign operations whose functional currency is not exchangeable into presentation currency [domain]
|
Domain [default] |
Effective 2025-01-01 IAS 21.A20 b Disclosure
|
This member stands for the standard value of the ‘Foreign operations whose functional currency is not exchangeable into presentation
currency’ axis if no other member is used.
|
||
Funding arrangements of defined benefit plans [axis]
|
Axis |
IAS 19.138 e Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Funding arrangements of defined benefit plans [domain]
|
Domain [default] |
IAS 19.138 e Example
|
This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It
also represents the standard value for the 'Funding arrangements of defined benefit plans' axis if no other member is used.
|
||
|
|
|
|||
Geographical areas [axis]
|
Axis |
IFRS 17.96 b Example, IFRS 15.B89 b Example, IAS 19.138 a Example, IFRS 8.33 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Geographical areas [domain]
|
Domain [default] |
IFRS 8.33 Disclosure, IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example
|
This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis
if no other member is used.
|
||
|
|
|
|||
Hedged items [axis]
|
Axis |
IFRS 7.24B Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Hedged items [domain]
|
Domain [default] |
IFRS 7.24B Disclosure
|
This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment,
a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group
of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an
item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value
for the 'Hedged items' axis if no other member is used.
|
||
|
|
|
|||
Hedging instruments [axis]
|
Axis |
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Hedging instruments [domain]
|
Domain [default] |
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
|
This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value
through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset
or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated
as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in
the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9.
For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative
financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument
for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph
5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used.
|
||
|
|
|
|||
Impairment of financial assets [axis]
|
Axis |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Impairment of financial assets [domain]
|
Domain [default] |
Expired 2023-01-01 IFRS 7.37 Disclosure
|
This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.
|
||
|
|
|
|||
Individual assets or cash-generating units [axis]
|
Axis |
IAS 36.130 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Individual assets or cash-generating units [domain]
|
Domain [default] |
IAS 36.130 Disclosure
|
This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is
used.
|
||
|
|
|
|||
Initially applied IFRSs [axis]
|
Axis |
IAS 8.28 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Initially applied IFRSs [domain]
|
Domain [default] |
IAS 8.28 Disclosure
|
This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the
'Initially applied IFRSs' axis if no other member is used. [Refer: Financial effect of transition from previous GAAP to IFRSs
[domain]]
|
||
|
|
|
|||
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]
|
Axis |
IFRS 17.117 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Inputs to methods used to measure contracts within scope of IFRS 17 [domain]
|
Domain [default] |
IFRS 17.117 a Disclosure
|
This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents
the standard value for the 'Inputs to methods used to measure contracts within scope of IFRS 17' axis if no other member is
used.
|
||
|
|
|
|||
Insurance contracts [axis]
|
Axis |
IFRS 17.109 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts [domain]
|
Domain [default] |
IFRS 17.109 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure
|
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party
(the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely
affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held,
except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment
contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference
to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with
discretionary participation features is a financial instrument that provides a particular investor with the contractual right
to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected
to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the
discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified
type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or
(iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for
the 'Insurance contracts' axis if no other member is used.
|
||
|
|
|
|||
Insurance contracts by components [axis]
|
Axis |
IFRS 17.107 Disclosure, IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts by components [domain]
|
Domain [default] |
IFRS 17.101 Disclosure, IFRS 17.100 c Disclosure, IFRS 17.107 Disclosure
|
This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of
the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents
the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts
[domain]]
|
||
|
|
|
|||
Insurance contracts by remaining coverage and incurred claims [axis]
|
Axis |
IFRS 17.100 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Insurance contracts by remaining coverage and incurred claims [domain]
|
Domain [default] |
IFRS 17.100 Disclosure
|
This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also
represents the standard value for the 'Insurance contracts by remaining coverage and incurred claims' axis if no other member
is used. [Refer: Insurance contracts [domain]]
|
||
|
|
|
|||
Intangible assets material to entity [axis]
|
Axis |
IAS 38.122 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Intangible assets material to entity [domain]
|
Domain [default] |
IAS 38.122 b Disclosure
|
This member stands for intangible assets material to the entity. It also represents the standard value for the 'Intangible
assets material to entity' axis if no other member is used. [Refer: Intangible assets material to entity]
|
||
|
|
|
|||
Intangible assets with indefinite useful life [axis]
|
Axis |
IAS 38.122 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Intangible assets with indefinite useful life [domain]
|
Domain [default] |
IAS 38.122 a Disclosure
|
This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the 'Intangible
assets with indefinite useful life' axis if no other member is used. [Refer: Intangible assets with indefinite useful life]
|
||
|
|
|
|||
Interest rate benchmarks [axis]
|
Axis |
IFRS 7.24J b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Interest rate benchmarks [domain]
|
Domain [default] |
IFRS 7.24J b Disclosure
|
This member stands for all interest rate benchmarks. It also represents the standard value for the 'Interest rate benchmarks'
axis if no other member is used.
|
||
|
|
|
|||
Internal credit grades [axis]
|
Axis |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Internal credit grades [domain]
|
Domain [default] |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.
|
||
|
|
|
|||
Investments in equity instruments designated at fair value through other comprehensive income [axis]
|
Axis |
IFRS 7.11A c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Investments in equity instruments designated at fair value through other comprehensive income [domain]
|
Domain [default] |
IFRS 7.11A c Disclosure
|
This member stands for the standard value for the 'Investments in equity instruments designated at fair value through other
comprehensive income' axis if no other member is used.
|
||
Investments in equity instruments designated at fair value through other comprehensive income [member]
|
Member [default] |
IFRS 7.8 h Disclosure,
|
|
||
Items of contingent liabilities [axis]
|
Axis |
IFRS 3.B64 j Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Items of contingent liabilities [domain]
|
Domain [default] |
IFRS 3.B64 j Disclosure
|
This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the
'Items of contingent liabilities' axis if no other member is used. [Refer: Classes of contingent liabilities [domain]]
|
||
|
|
|
|||
Joint operations [axis]
|
Axis |
IFRS 12.B4 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Joint operations [domain]
|
Domain [default] |
IFRS 12.B4 c Disclosure
|
This member stands for the standard value for the 'Joint operations' axis if no other member is used.
|
||
|
|
|
|||
Joint ventures [axis]
|
Axis |
IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.17 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Joint ventures [domain]
|
Domain [default] |
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
|
This member stands for the standard value for the 'Joint ventures' axis if no other member is used.
|
||
|
|
|
|||
Levels of fair value hierarchy [axis]
|
Axis |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Levels of fair value hierarchy [domain]
|
Domain [default] |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
|
This member stands for all levels of the fair value hierarchy. It also represents the standard value for the 'Levels of fair
value hierarchy' axis if no other member is used.
|
||
|
|
|
|||
Liabilities arising from financing activities [axis]
|
Axis |
IAS 7.44D Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Liabilities arising from financing activities [domain]
|
Domain [default] |
IAS 7.44D Example
|
This member stands for liabilities arising from financing activities. It also represents the standard value for the 'Liabilities
arising from financing activities' axis if no other member is used. [Refer: Liabilities arising from financing activities]
|
||
|
|
|
|||
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]
|
Axis |
IFRS 13.98 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]
|
Domain [default] |
IFRS 13.98 Disclosure
|
This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also
represents the standard value for the 'Liabilities measured at fair value and issued with inseparable third-party credit enhancement'
axis if no other member is used. [Refer: Liabilities; At fair value [member]]
|
||
|
|
|
|||
Major customers [axis]
|
Axis |
IFRS 8.34 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Major customers [domain]
|
Domain [default] |
IFRS 8.34 Disclosure
|
This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member
is used.
|
||
|
|
|
|||
Markets of customers [axis]
|
Axis |
IFRS 15.B89 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Markets of customers [domain]
|
Domain [default] |
IFRS 15.B89 c Example
|
This member stands for all markets of customers. It also represents the standard value for the 'Markets of customers' axis
if no other member is used.
|
||
|
|
|
|||
Maturity [axis]
|
Axis |
IFRS 17.109 Disclosure, IFRS 16.94 Disclosure, IFRS 17.120 Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, IFRS 7.42E e Disclosure, IFRS 16.97 Disclosure, IFRS 7.B11 Example, IFRS 7.23B a Disclosure, IFRS 17.109A Disclosure, IAS 19.147 c Example, IFRS 17.132 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Maturity [domain]
|
Domain [default] |
IFRS 17.120 Disclosure, IFRS 7.B35 Example, IFRS 7.23B a Disclosure, IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 16.94 Disclosure, IFRS 15.120 b (i) Disclosure, IFRS 17.109A Disclosure, IFRS 17.132 b Disclosure, IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 7.B11 Example
|
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
|
||
|
|
|
|||
Measurement [axis]
|
Axis |
IAS 40.32A Disclosure, IFRS 13.93 a Disclosure, IAS 41.50 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Measurement [domain]
|
Domain [default] |
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
|
This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other
member is used.
|
||
|
|
|
|||
Method of assessment of expected credit losses [axis]
|
Axis |
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Method of assessment of expected credit losses [domain]
|
Domain [default] |
IFRS 7.35I Example, IFRS 7.IG20B Example, IFRS 7.35H Example
|
This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average
of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard
value for the 'Method of assessment of expected credit losses' axis if no other member is used.
|
||
|
|
|
|||
Methods of generation [axis]
|
Axis |
IAS 38.118 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Methods of generation [domain]
|
Domain [default] |
IAS 38.118 Disclosure
|
This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis
if no other member is used.
|
||
|
|
|
|||
Methods used to measure contracts within scope of IFRS 17 [axis]
|
Axis |
IFRS 17.117 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Methods used to measure contracts within scope of IFRS 17 [domain]
|
Domain [default] |
IFRS 17.117 a Disclosure
|
This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard
value for the 'Methods used to measure contracts within scope of IFRS 17' axis if no other member is used.
|
||
|
|
|
|||
Net defined benefit liability (asset) [axis]
|
Axis |
IAS 19.140 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Net defined benefit liability (asset) [domain]
|
Domain [default] |
IAS 19.140 a Disclosure
|
This member stands for the net defined benefit liability (asset). It also represents the standard value for the 'Net defined
benefit liability (asset)' axis if no other member is used. [Refer: Net defined benefit liability (asset)]
|
||
|
|
|
|||
New IFRSs [axis]
|
Axis |
IAS 8.30 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
New IFRSs [domain]
|
Domain [default] |
IAS 8.30 b Disclosure
|
This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the
'New IFRSs' axis if no other member is used. [Refer: Financial effect of transition from previous GAAP to IFRSs [domain]]
|
||
|
|
|
|||
Non-adjusting events after reporting period [axis]
|
Axis |
IAS 10.21 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Non-adjusting events after reporting period [domain]
|
Domain [default] |
IAS 10.21 Disclosure
|
This member stands for events that occur between the end of the reporting period and the date when the financial statements
are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard
value for the 'Non-adjusting events after reporting period' axis if no other member is used.
|
||
|
|
|
|||
Past due status [axis]
|
Axis |
IFRS 7.35N Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Past due status [domain]
|
Domain [default] |
IFRS 7.35N Example
|
This member stands for all past-due statuses. It also represents the standard value for the 'Past due status' axis if no other
member is used.
|
||
|
|
|
|||
Performance obligations [axis]
|
Axis |
IFRS 15.119 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Performance obligations [domain]
|
Domain [default] |
IFRS 15.119 Disclosure
|
This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to
transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series
of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.
This member also represents the standard value for the 'Performance obligations' axis if no other member is used.
|
||
|
|
|
|||
Probability of default [axis]
|
Axis |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Probability of default [domain]
|
Domain [default] |
IFRS 7.IG20C Example, IFRS 7.35M Example
|
This member stands for the standard value for the 'Probability of default' axis if no other member is used.
|
||
|
|
|
|||
Products and services [axis]
|
Axis |
IFRS 8.32 Disclosure, IFRS 15.B89 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Products and services [domain]
|
Domain [default] |
IFRS 8.32 Disclosure, IFRS 15.B89 a Example
|
This member stands for the entity's products and services. It also represents the standard value for the 'Products and services'
axis if no other member is used.
|
||
|
|
|
|||
Property, plant and equipment by operating lease status [axis]
|
Axis |
IFRS 16.95 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Property, plant and equipment by operating lease status [domain]
|
Domain [default] |
IFRS 16.95 Disclosure
|
This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It
also represents the standard value for the 'Property, plant and equipment by operating lease status' axis if no other member
is used. [Refer: Property, plant and equipment]
|
||
Property, plant and equipment including right-of-use assets [axis]
|
Axis |
IAS 16.73 e Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Property, plant and equipment including right-of-use assets [domain]
|
Domain [default] |
IAS 16.73 e Common practice
|
This member stands for a class of asset representing property, plant and equipment including right-of-use assets whose underlying
assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment including
right-of-use assets]
|
||
Range [axis]
|
Axis |
IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 13.B6 Example, IAS 7.44H b (iii) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Range [domain]
|
Domain [default] |
IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 13.B6 Example, IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IAS 7.44H b (iii) Disclosure, IFRS 14.33 b Disclosure
|
This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is
used.
|
||
|
|
|
|||
Ranges of exercise prices for outstanding share options [axis]
|
Axis |
IFRS 2.45 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Ranges of exercise prices for outstanding share options [domain]
|
Domain [default] |
IFRS 2.45 d Disclosure
|
This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing
the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options.
It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member
is used. [Refer: Range [domain]]
|
||
|
|
|
|||
Reclassified items [axis]
|
Axis |
IAS 1.41 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Reclassified items [domain]
|
Domain [default] |
IAS 1.41 Disclosure
|
This member stands for items that have been reclassified when the entity changes their presentation or classification in its
financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
|
||
|
|
|
|||
Redesignation [axis]
|
Axis |
IFRS 1.29 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Redesignated [member]
|
Member [default] |
IFRS 1.29 Disclosure
|
This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard
value for the 'Redesignation' axis if no other member is used.
|
||
Regulatory deferral account balances [axis]
|
Axis |
IFRS 14.B22 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Regulatory deferral account balances [domain]
|
Domain [default] |
IFRS 14.B22 Disclosure
|
This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense
(or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies
for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that
can be charged to customers. This member also represents the standard value for the 'Regulatory deferral account balances'
axis if no other member is used.
|
||
|
|
|
|||
Regulatory environments [axis]
|
Axis |
IAS 19.138 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Regulatory environments [domain]
|
Domain [default] |
IAS 19.138 c Example
|
This member stands for all regulatory environments. It also represents the standard value for the 'Regulatory environments'
axis if no other member is used.
|
||
|
|
|
|||
Reserves within equity [axis]
|
Axis |
IAS 1.79 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Reserves within equity [domain]
|
Domain [default] |
IAS 1.79 b Disclosure
|
This member stands for the standard value for the 'Reserves within equity' axis if no other member is used.
|
||
Other reserves [member]
|
Member [default] |
|
|
||
Retrospective application and retrospective restatement [axis]
|
Axis |
IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Currently stated [member]
|
Member [default] |
IFRS 17.113 b Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice
|
This member stands for the information currently stated in the financial statements. It also represents the standard value
for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other
member is used.
|
||
Risk variables [axis]
|
Axis |
IFRS 17.128 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Risk variables [domain]
|
Domain [default] |
IFRS 17.128 a Disclosure
|
This member stands for the risk variables. It also represents the standard value for the 'Risk variables' axis if no other
member is used.
|
||
|
|
|
|||
Sales channels [axis]
|
Axis |
IFRS 15.B89 g Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Sales channels [domain]
|
Domain [default] |
IFRS 15.B89 g Example
|
This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other
member is used.
|
||
|
|
|
|||
Segment consolidation items [axis]
|
Axis |
IFRS 8.23 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segment consolidation items [domain]
|
Domain [default] |
IFRS 8.28 Disclosure
|
This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used.
|
||
|
|
|
|||
Segments [axis]
|
Axis |
IFRS 15.115 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure, IAS 19.138 d Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Segments [domain]
|
Domain [default] |
IAS 36.130 d (ii) Disclosure, IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 8.28 Disclosure, IFRS 17.96 c Example
|
This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other
member is used.
|
||
|
|
|
|||
Separate management entities [axis]
|
Axis |
IAS 24.18A Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Separate management entities [domain]
|
Domain [default] |
IAS 24.18A Disclosure
|
This member stands for separate entities that provide key management personnel services to the entity. It also represents
the standard value for the 'Separate management entities' axis if no other member is used. [Refer: Key management personnel
of entity or parent [member]]
|
||
|
|
|
|||
Service concession arrangements [axis]
|
Axis |
SIC 29.6 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Service concession arrangements [domain]
|
Domain [default] |
SIC 29.6 Disclosure
|
This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the
grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public
or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment
and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements
that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example,
employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard
value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]]
|
||
|
|
|
|||
Subsidiaries [axis]
|
Axis |
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Subsidiaries [domain]
|
Domain [default] |
IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure
|
This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.
|
||
|
|
|
|||
Supplier finance arrangements [axis]
|
Axis |
IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table. This axis represents the financial liabilities that are part of a supplier finance arrangement.
|
||
Supplier finance arrangements [domain]
|
Domain [default] |
IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure
|
This member stands for the standard value of the ‘Supplier finance arrangements’ axis if no other member is used.
|
||
Temporary difference, unused tax losses and unused tax credits [axis]
|
Axis |
IAS 12.81 g Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Temporary difference, unused tax losses and unused tax credits [domain]
|
Domain [default] |
IAS 12.81 g Disclosure
|
This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value
for the 'Temporary difference, unused tax losses and unused tax credits' axis if no other member is used. [Refer: Temporary
differences [member]; Unused tax credits [member]; Unused tax losses [member]]
|
||
|
|
|
|||
Timing of transfer of goods or services [axis]
|
Axis |
IFRS 15.B89 f Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Timing of transfer of goods or services [domain]
|
Domain [default] |
IFRS 15.B89 f Example
|
This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the
standard value for the 'Timing of transfer of goods or services' axis if no other member is used.
|
||
|
|
|
|||
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
|
Axis |
IFRS 3.B64 l Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [domain]
|
Domain [default] |
IFRS 3.B64 l Disclosure
|
This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities
in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition
of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Total for all business
combinations [member]]
|
||
|
|
|
|||
Transferred financial assets that are not derecognised in their entirety [axis]
|
Axis |
IFRS 7.42D Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Transferred financial assets that are not derecognised in their entirety [domain]
|
Domain [default] |
IFRS 7.42D Disclosure
|
This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard
value for the 'Transferred financial assets that are not derecognised in their entirety' axis if no other member is used.
[Refer: Financial assets]
|
||
|
|
|
|||
Type of measurement of expected credit losses [axis]
|
Axis |
IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Type of measurement of expected credit losses [domain]
|
Domain [default] |
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
|
This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average
of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard
value for the 'Type of measurement of expected credit losses' axis if no other member is used.
|
||
|
|
|
|||
Types of antidilutive instruments [axis]
|
Axis |
IAS 33.70 c Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of antidilutive instruments [domain]
|
Domain [default] |
IAS 33.70 c Disclosure
|
This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would
increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per
share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect
on earnings per share. It also represents the standard value for the ‘Types of antidilutive instruments' axis if no other
member is used.
|
||
|
|
|
|||
Types of contracts [axis]
|
Axis |
IFRS 15.B89 d Example, IFRS 17.96 a Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of contracts [domain]
|
Domain [default] |
IFRS 17.96 a Example, IFRS 15.B89 d Example
|
This member stands for all types of contracts with customers. It also represents the standard value for the 'Types of contracts'
axis if no other member is used.
|
||
|
|
|
|||
Types of customers [axis]
|
Axis |
IFRS 15.B89 c Example
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of customers [domain]
|
Domain [default] |
IFRS 15.B89 c Example
|
This member stands for all types of customers. It also represents the standard value for the 'Types of customers' axis if
no other member is used.
|
||
|
|
|
|||
Types of financial assets [axis]
|
Axis |
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of financial assets [domain]
|
Domain [default] |
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
|
This member stands for aggregated types of financial assets. It also represents the standard value for the 'Types of financial
assets' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Types of financial liabilities [axis]
|
Axis |
IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of financial liabilities [domain]
|
Domain [default] |
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
|
This member stands for aggregated types of financial liabilities. It also represents the standard value for the 'Types of
financial liabilities' axis if no other member is used. [Refer: Financial assets]
|
||
|
|
|
|||
Types of hedges [axis]
|
Axis |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of hedges [domain]
|
Domain [default] |
IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure
|
This member stands for all types of hedges. It also represents the standard value for the 'Types of hedges' axis if no other
member is used.
|
||
|
|
|
|||
Types of interest rates [axis]
|
Axis |
IFRS 7.39 Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of interest rates [domain]
|
Domain [default] |
IFRS 7.39 Common practice
|
This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates'
axis if no other member is used. [Refer: Interest rate risk [member]]
|
||
|
|
|
|||
Types of investment property [axis]
|
Axis |
IAS 1.112 c Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of investment property [domain]
|
Domain [default] |
IAS 1.112 c Common practice
|
This member stands for the standard value for the 'Types of investment property' axis if no other member is used.
|
||
Investment property [member]
|
Member [default] |
IFRS 13.IE60 Example,
|
|
||
Types of non-current liabilities with covenants [axis]
|
Axis |
IAS 1.76ZA Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities
with covenants in the scope of IAS 1.76ZA.
|
||
Types of non-current liabilities with covenants [domain]
|
Domain [default] |
IAS 1.76ZA Disclosure
|
This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is
subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard
value for the ‘Types of non-current liabilities with covenants’ axis if no other member is used.
|
||
|
|
|
|||
Types of rate-regulated activities [axis]
|
Axis |
IFRS 14.33 Disclosure, IFRS 14.30 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of rate-regulated activities [domain]
|
Domain [default] |
IFRS 14.33 Disclosure, IFRS 14.30 Disclosure
|
This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for
the 'Types of rate-regulated activities' axis if no other member is used.
|
||
|
|
|
|||
Types of risks [axis]
|
Axis |
IFRS 17.128 a Disclosure, IFRS 7.34 Disclosure, IFRS 17.124 Disclosure, IFRS 17.127 Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 17.125 Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of risks [domain]
|
Domain [default] |
IFRS 17.128 a Disclosure, Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 17.127 Disclosure, IFRS 7.21C Disclosure, IFRS 17.125 Disclosure, IFRS 7.33 Disclosure
|
This member stands for all types of risks. It also represents the standard value for the 'Types of risks' axis if no other
member is used.
|
||
|
|
|
|||
Types of share-based payment arrangements [axis]
|
Axis |
IFRS 2.45 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Types of share-based payment arrangements [domain]
|
Domain [default] |
IFRS 2.45 Disclosure
|
This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and
another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for
amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or
another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity,
provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based
payment arrangements' axis if no other member is used.
|
||
|
|
|
|||
Unconsolidated structured entities [axis]
|
Axis |
IFRS 12.B4 e Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unconsolidated structured entities [domain]
|
Domain [default] |
IFRS 12.B4 e Disclosure
|
This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used.
|
||
|
|
|
|||
Unconsolidated structured entities controlled by investment entity [axis]
|
Axis |
IFRS 12.19F Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unconsolidated structured entities controlled by investment entity [domain]
|
Domain [default] |
IFRS 12.19F Disclosure
|
This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard
value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer:
Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]]
|
||
|
|
|
|||
Unconsolidated subsidiaries [axis]
|
Axis |
IFRS 12.19B Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unconsolidated subsidiaries [domain]
|
Domain [default] |
IFRS 12.19B Disclosure
|
This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used.
|
||
|
|
|
|||
Underlying equity instrument and depositary receipts [axis]
|
Axis |
IAS 1.112 c Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Underlying equity instrument and depositary receipts [domain]
|
Domain [default] |
IAS 1.112 c Common practice
|
This member stands for the standard value for the ‘Underlying equity instrument and depositary receipts’ axis if no other
member is used.
|
||
|
|
|
|||
Unobservable inputs [axis]
|
Axis |
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Unobservable inputs [domain]
|
Domain [default] |
IFRS 13.93 h Common practice, IFRS 13.93 d Disclosure
|
This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis
if no other member is used.
|
||
|
|
|
|||
Valuation techniques used in fair value measurement [axis]
|
Axis |
IFRS 13.93 d Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Valuation techniques used in fair value measurement [domain]
|
Domain [default] |
IFRS 13.93 d Disclosure
|
This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value
for the 'Valuation techniques used in fair value measurement' axis if no other member is used. [Refer: At fair value [member]]
|
||
|
|
|
|||
Voluntary changes in accounting policy [axis]
|
Axis |
IAS 8.29 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Voluntary changes in accounting policy [domain]
|
Domain [default] |
IAS 8.29 Disclosure
|
This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant
information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance
or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents
the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used.
|
||
|
|
|
|||
Years of insurance claim [axis]
|
Axis |
IFRS 17.130 Disclosure
|
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
|
||
Years of insurance claim [domain]
|
Domain [default] |
IFRS 17.130 Disclosure
|
This member stands for all years of the insurance claims. It also represents the standard value for the 'Years of insurance
claim' axis if no other member is used.
|
||
|
|
|
|||
[995000] Extensible enumeration domain members
|
|||||
Fair value hierarchy [domain]
|
Domain |
IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stand for the fair value hierarchy.
|
||
Level 1 of fair value hierarchy [member]
|
Member |
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted)
in active markets for identical assets or liabilities that the entity can access at the measurement date.
|
||
Level 2 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than
quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
|
||
Level 3 of fair value hierarchy [member]
|
Member |
IFRS 13.93 b Disclosure, IAS 36.134 e (iiA) Disclosure, IAS 36.130 f (i) Disclosure
|
This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs
for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed
using the best information available about the assumptions that the market participants would use when pricing the asset or
liability.
|
||
Inventory cost formula [domain]
|
Domain |
IAS 2.36 a Disclosure
|
This member stands for inventory cost formula.
|
||
First-in, first-out [member]
|
Member |
IAS 2.36 a Disclosure
|
This member stands for the first-in, first-out (FIFO) cost formula method of inventory measurement.
|
||
Specific identification method [member]
|
Member |
IAS 2.36 a Disclosure
|
This member stands for the specific identification method of inventory measurement.
|
||
Weighted average cost [member]
|
Member |
IAS 2.36 a Disclosure
|
This member stands for the weighted average cost formula method of inventory measurement.
|
||
Measurement bases for intangible assets [domain]
|
Domain |
IAS 38.122 c (iii) Disclosure
|
This member stands for the measurement bases for intangible assets.
|
||
Cost model [member]
|
Member |
IAS 38.122 c (iii) Disclosure, IAS 16.73 a Disclosure
|
This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation
and any accumulated impairment losses.
|
||
Revaluation model [member]
|
Member |
IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure
|
This member stands for the revaluation model. After recognition as an asset, an item of property, plant and equipment or intangible
asset whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of
the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
|
||
Measurement bases for investment property [domain]
|
Domain |
IAS 40.75 a Disclosure
|
This member stands for the measurement bases for investment property.
|
||
Cost model [member]
|
Member |
IAS 38.122 c (iii) Disclosure, IAS 16.73 a Disclosure
|
This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation
and any accumulated impairment losses.
|
||
Fair value model [member]
|
Member |
IAS 40.32A Disclosure, IAS 40.75 a Disclosure
|
This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset
or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Measurement bases for property, plant and equipment [domain]
|
Domain |
IAS 16.73 a Disclosure
|
This member stands for the measurement bases for property, plant and equipment.
|
||
Cost model [member]
|
Member |
IAS 38.122 c (iii) Disclosure, IAS 16.73 a Disclosure
|
This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation
and any accumulated impairment losses.
|
||
Revaluation model [member]
|
Member |
IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure
|
This member stands for the revaluation model. After recognition as an asset, an item of property, plant and equipment or intangible
asset whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of
the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
|
||
Measurement of investment in associates and joint ventures [domain]
|
Domain |
IFRS 12.21 b (i) Disclosure
|
This member stands for the measurement of investment in associates and joint ventures.
|
||
At fair value [member]
|
Member |
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure, IFRS 12.21 b (i) Disclosure
|
This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or
paid to transfer a liability in an orderly transaction between market participants at the measurement date.
|
||
Equity method [member]
|
Member |
IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosure, IAS 27.16 c Disclosure
|
This member stands for the equity method. The equity method is a method of accounting whereby the investment is initially
recognised at cost and adjusted thereafter for the post‑acquisition change in the investor’s share of the investee’s net assets.
The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income
includes its share of the investee’s other comprehensive income.
|
||
Measurement of investments in separate financial statements [domain]
|
Domain |
IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
|
This member stands for the measurement of investments in the reporting entity's separate financial statements.
|
||
At cost [member]
|
Member |
IAS 40.32A Disclosure, IAS 41.55 Disclosure, IAS 41.50 Disclosure, IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
|
This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of
the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the
amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.
|
||
Equity method [member]
|
Member |
IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosure, IAS 27.16 c Disclosure
|
This member stands for the equity method. The equity method is a method of accounting whereby the investment is initially
recognised at cost and adjusted thereafter for the post‑acquisition change in the investor’s share of the investee’s net assets.
The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income
includes its share of the investee’s other comprehensive income.
|
||
In accordance with IFRS 9 [member]
|
Member |
IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
|
This member stands for investments in subsidiaries, joint ventures, and associates accounted for in accordance with IFRS 9
in the separate financial statements.
|
||
Method for depreciation or amortisation [domain]
|
Domain |
IAS 40.79 a Disclosure, IAS 41.54 d Disclosure, IAS 16.73 b Disclosure, IAS 38.118 b Disclosure
|
This member stands for the method of depreciation or amortisation.
|
||
Diminishing balance method [member]
|
Member |
IAS 40.79 a Disclosure, IAS 41.54 d Disclosure, IAS 16.73 b Disclosure, IAS 38.118 b Disclosure
|
This member stands for the diminishing balance method of depreciation or amortisation.
|
||
Straight-line method [member]
|
Member |
IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 16.73 b Disclosure, IAS 41.54 d Disclosure
|
This member stands for the straight-line method of depreciation or amortisation.
|
||
Units of production method [member]
|
Member |
IAS 40.79 a Disclosure, IAS 38.118 b Disclosure, IAS 16.73 b Disclosure, IAS 41.54 d Disclosure
|
This member stands for the units of production method of depreciation or amortisation.
|
||
Method of settlement [domain]
|
Domain |
IFRS 2.45 a Disclosure
|
This member stands for the method of settlement for share-based payment transactions.
|
||
Cash settlement [member]
|
Member |
IFRS 2.45 a Disclosure
|
This member stands for the cash settlement method for a share-based payment transaction. A cash-settled share‑based payment
transaction is one in which the entity acquires goods or services by incurring a liability to transfer cash or other assets
to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including
shares or share options) of the entity or another group entity.
|
||
Equity settlement [member]
|
Member |
IFRS 2.45 a Disclosure
|
This member stands for the equity settlement method for a share-based payment transaction. An equity-settled share-based payment
is one in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares
or share options), or (b) receives goods or services but has no obligation to settle the transaction with the supplier.
|
||
Nature of financial statements [domain]
|
Domain |
IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
|
This member stands for the nature of the reporting entity's financial statements.
|
||
Consolidated [member]
|
Member |
IAS 27.4 Disclosure, IAS 1.51 b Disclosure, IAS 27.17 a Disclosure, IAS 27.16 a Disclosure
|
This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and
cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard
value for the 'Consolidated and separate financial statements' axis if no other member is used.
|
||
Separate [member]
|
Member |
IAS 27.4 Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 1.51 b Disclosure
|
This member stands for separate financial statements. Separate financial statements are those presented by an entity in which
the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures
and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.
|
||
Nature of interest in other entities [domain]
|
Domain |
IAS 24.26 a Disclosure
|
This member stands for the nature of the reporting entity's interest in other entities.
|
||
Control [member]
|
Member |
IAS 24.26 a Disclosure
|
This member stands for control. An investor controls an investee when the investor is exposed, or has rights, to variable
returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.
|
||
Joint control [member]
|
Member |
IAS 24.26 a Disclosure
|
This member stands for joint control. Joint control is the contractually agreed sharing of control of an arrangement, which
exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.
|
||
Significant influence [member]
|
Member |
IAS 24.26 a Disclosure
|
This member stands for significant influence. Significant influence is the power to participate in the financial and operating
policy decisions of the investee but is not control or joint control of those policies.
|
||
Recoverable amount [domain]
|
Domain |
IAS 36.130 e Disclosure
|
This member stands for the recoverable amount of an asset or cash generating unit.
|
||
Fair value less costs of disposal [member]
|
Member |
IAS 36.130 e Disclosure
|
This member stands for the fair value less costs of disposal. The fair value less costs of disposal is the price that would
be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date, less the incremental costs directly attributable to the disposal of an asset, excluding finance costs and
income taxes.
|
||
Value in use [member]
|
Member |
IAS 36.130 e Disclosure
|
This member stands for the value in use. The value in use is the present value of the future cash flows expected to be derived
from an asset or cash‑generating unit.
|
||
Valuation approach [domain]
|
Domain |
IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure, IFRS 13.93 d Disclosure
|
This member stands for the valuation approach used.
|
||
Cost approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure, IFRS 13.93 d Disclosure
|
This member stands for a valuation technique that reflects the amount that would be required currently to replace the service
capacity of an asset (often referred to as 'current replacement cost').
|
||
Income approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure
|
This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to
a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current
market expectations about those future amounts.
|
||
Market approach [member]
|
Member |
IFRS 13.62 Example, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure, IAS 36.130 f (ii) Disclosure
|
This member stands for a valuation technique that uses prices and other relevant information generated by market transactions
involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.
|
|
to namespace |
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https://xbrl.ifrs.org/role/ifrs/rol_full_ifrs-dim_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_full_ifrs-dim_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_10_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_10_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_12_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_12_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_16_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_16_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_19_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_19_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_1_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_1_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_20_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_20_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_21_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_21_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_23_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_23_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_24_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_24_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_26_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_26_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_27_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_27_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_29_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_29_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_2_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_2_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_33_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_33_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_34_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_34_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_36_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_36_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_37_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_37_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_38_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_38_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_40_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_40_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_41_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_41_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_7_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_7_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ias_8_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ias_8_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifric_2_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifric_2_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifric_5_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifric_5_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_12_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_12_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_13_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_13_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_14_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_14_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_15_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_15_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_16_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_16_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_17_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_17_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_1_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_1_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_2_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_2_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_3_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_3_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_5_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_5_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_6_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_6_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_ifrs_8_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_ifrs_8_2024-03-27 |
https://xbrl.ifrs.org/role/ifrs/rol_sic_29_2023-03-23 | https://xbrl.ifrs.org/role/ifrs/rol_sic_29_2024-03-27 |
https://xbrl.ifrs.org/taxonomy/2023-03-23/ifrs-full | https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full |
https://xbrl.ifrs.org/taxonomy/2023-03-23/ifrs/full_ifrs_entry_point | https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs/full_ifrs_entry_point |
|
to role |
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https://xbrl.ifrs.org/role/ifrs/ias_10_2023-03-23_role-815000 | https://xbrl.ifrs.org/role/ifrs/ias_10_2024-03-27_role-815000 |
https://xbrl.ifrs.org/role/ifrs/ias_12_2023-03-23_role-835110 | https://xbrl.ifrs.org/role/ifrs/ias_12_2024-03-27_role-835110 |
https://xbrl.ifrs.org/role/ifrs/ias_12_2023-03-23_role-835110a | https://xbrl.ifrs.org/role/ifrs/ias_12_2024-03-27_role-835110a |
https://xbrl.ifrs.org/role/ifrs/ias_12_2023-03-23_role-835110b | https://xbrl.ifrs.org/role/ifrs/ias_12_2024-03-27_role-835110b |
https://xbrl.ifrs.org/role/ifrs/ias_16_2023-03-23_role-822100 | https://xbrl.ifrs.org/role/ifrs/ias_16_2024-03-27_role-822100 |
https://xbrl.ifrs.org/role/ifrs/ias_19_2023-03-23_role-834480 | https://xbrl.ifrs.org/role/ifrs/ias_19_2024-03-27_role-834480 |
https://xbrl.ifrs.org/role/ifrs/ias_19_2023-03-23_role-834480a | https://xbrl.ifrs.org/role/ifrs/ias_19_2024-03-27_role-834480a |
https://xbrl.ifrs.org/role/ifrs/ias_19_2023-03-23_role-834480b | https://xbrl.ifrs.org/role/ifrs/ias_19_2024-03-27_role-834480b |
https://xbrl.ifrs.org/role/ifrs/ias_19_2023-03-23_role-834480c | https://xbrl.ifrs.org/role/ifrs/ias_19_2024-03-27_role-834480c |
https://xbrl.ifrs.org/role/ifrs/ias_19_2023-03-23_role-834480d | https://xbrl.ifrs.org/role/ifrs/ias_19_2024-03-27_role-834480d |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-110000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-110000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-210000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-210000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-220000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-220000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-310000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-310000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-320000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-320000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-410000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-410000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-420000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-420000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-610000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-610000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-800100 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-800100 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-800100a | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-800100a |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-800200 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-800200 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-800400 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-800400 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-800500 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-800500 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-800610 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-800610 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-810000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-810000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-810000a | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-810000a |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-810000b | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-810000b |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-810000c | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-810000c |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-810000d | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-810000d |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-861000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-861000 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-861200 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-861200 |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-861200a | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-861200a |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-861200b | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-861200b |
https://xbrl.ifrs.org/role/ifrs/ias_1_2023-03-23_role-880000 | https://xbrl.ifrs.org/role/ifrs/ias_1_2024-03-27_role-880000 |
https://xbrl.ifrs.org/role/ifrs/ias_20_2023-03-23_role-831400 | https://xbrl.ifrs.org/role/ifrs/ias_20_2024-03-27_role-831400 |
https://xbrl.ifrs.org/role/ifrs/ias_21_2023-03-23_role-842000 | https://xbrl.ifrs.org/role/ifrs/ias_21_2024-03-27_role-842000 |
https://xbrl.ifrs.org/role/ifrs/ias_23_2023-03-23_role-836200 | https://xbrl.ifrs.org/role/ifrs/ias_23_2024-03-27_role-836200 |
https://xbrl.ifrs.org/role/ifrs/ias_24_2023-03-23_role-818000 | https://xbrl.ifrs.org/role/ifrs/ias_24_2024-03-27_role-818000 |
https://xbrl.ifrs.org/role/ifrs/ias_24_2023-03-23_role-818000a | https://xbrl.ifrs.org/role/ifrs/ias_24_2024-03-27_role-818000a |
https://xbrl.ifrs.org/role/ifrs/ias_26_2023-03-23_role-710000 | https://xbrl.ifrs.org/role/ifrs/ias_26_2024-03-27_role-710000 |
https://xbrl.ifrs.org/role/ifrs/ias_27_2023-03-23_role-825480 | https://xbrl.ifrs.org/role/ifrs/ias_27_2024-03-27_role-825480 |
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https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390o | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390o |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390p | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390p |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390q | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390q |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390r | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390r |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390s | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390s |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390t | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390t |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390u | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390u |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390v | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390v |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390w | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390w |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390x | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390x |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390y | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390y |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390z | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390z |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390za | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390za |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390zb | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390zb |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390zc | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390zc |
https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390zd | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390zd |
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https://xbrl.ifrs.org/role/ifrs/ifrs_7_2023-03-23_role-822390zj | https://xbrl.ifrs.org/role/ifrs/ifrs_7_2024-03-27_role-822390zj |
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|
Concept name |
---|---|
SpecificIdentificationMethodMember | |
MeasurementBasesForIntangibleAssetsDomain | |
FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember | |
FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember | |
SupplierFinanceArrangementsDomain | |
CounterpartiesDomain | |
FirstinFirstoutMember | |
ValueInUseMember | |
ClassesOfIntangibleAssetsOtherThanGoodwillDomain | |
MarketsOfCustomersDomain | |
ServiceConcessionArrangementsDomain | |
SignificantInfluenceMember | |
TypesOfFinancialAssetsDomain | |
NatureOfFinancialStatementsDomain | |
MethodForDepreciationOrAmortisationDomain | |
MethodOfAssessmentOfExpectedCreditLossesDomain | |
BiologicalAssetsByTypeDomain | |
ClassesOfContingentLiabilitiesDomain | |
ActuarialAssumptionsDomain | |
DiminishingBalanceMethodMember | |
TypeOfMeasurementOfExpectedCreditLossesDomain | |
JointOperationsDomain | |
InventoryCostFormulaDomain | |
SignificantInvestmentsInSubsidiariesDomain | |
TypesOfSharebasedPaymentArrangementsDomain | |
BiologicalAssetsByGroupDomain | |
SignificantInvestmentsInAssociatesDomain | |
CreditImpairmentOfFinancialInstrumentsDomain | |
ClassesOfOrdinarySharesDomain | |
ConsolidatedStructuredEntitiesDomain | |
UnobservableInputsDomain | |
ContractDurationDomain | |
PropertyPlantAndEquipmentIncludingRightofuseAssetsDomain | |
LiabilitiesArisingFromFinancingActivitiesDomain | |
MeasurementBasesForInvestmentPropertyDomain | |
ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferDomain | |
TypesOfContractsDomain | |
MeasurementOfInvestmentInAssociatesAndJointVenturesDomain | |
InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain | |
IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesDomain | |
ControlMember | |
SegmentsDomain | |
StraightlineMethodMember | |
RegulatoryDeferralAccountBalancesDomain | |
JointVenturesDomain | |
ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentDomain | |
BiologicalAssetsByAgeDomain | |
BorrowingsByNameDomain | |
FairValueHierarchyDomain | |
EquityMethodMember | |
BiologicalAssetsDomain | |
AssetsAndLiabilitiesDomain | |
InsuranceContractsByComponentsDomain | |
TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationDomain | |
RegulatoryEnvironmentsDomain | |
CategoriesOfFinancialLiabilitiesDomain | |
ProbabilityOfDefaultDomain | |
LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementDomain | |
SegmentConsolidationItemsDomain | |
RiskExposuresDomain | |
EquitySettlementMember | |
FinancialAssetsWhichDoNotQualifyForDerecognitionDomain | |
InternalCreditGradesDomain | |
FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskDomain | |
ItemsOfContingentLiabilitiesDomain | |
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain | |
CharacteristicsOfDefinedBenefitPlansDomain | |
WeightedAverageCostMember | |
SalesChannelsDomain | |
FundingArrangementsOfDefinedBenefitPlansDomain | |
InAccordanceWithIFRS9Member | |
MethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain | |
JointControlMember | |
MaturityDomain | |
UnconsolidatedSubsidiariesDomain | |
ComponentsOfEquityDomain | |
CostModelMember | |
UnitsOfProductionMethodMember | |
ClassesOfEntitysOwnEquityInstrumentsDomain | |
TypesOfRateregulatedActivitiesDomain | |
BusinessCombinationsDomain | |
CapitalRequirementsDomain | |
HedgedItemsDomain | |
UnconsolidatedStructuredEntitiesDomain | |
CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersDomain | |
AgriculturalProduceByGroupDomain | |
IntangibleAssetsMaterialToEntityDomain | |
InitiallyAppliedIFRSsDomain | |
DisaggregationOfInsuranceContractsDomain | |
ValuationApproachDomain | |
MeasurementDomain | |
ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyDomain | |
ClassesOfAcquiredReceivablesDomain | |
RangeDomain | |
ExternalCreditGradesDomain | |
TypesOfAntidilutiveInstrumentsDomain | |
TypesOfCustomersDomain | |
UnconsolidatedStructuredEntitiesControlledByInvestmentEntityDomain | |
RecoverableAmountDomain | |
TypesOfInterestRatesDomain | |
InsuranceContractsByRemainingCoverageAndIncurredClaimsDomain | |
ConcentrationsOfRiskDomain | |
ClassesOfFinancialAssetsDomain | |
RangesOfExercisePricesForOutstandingShareOptionsDomain | |
MeasurementBasesForPropertyPlantAndEquipmentDomain | |
UnderlyingEquityInstrumentAndDepositaryReceiptsDomain | |
PastDueStatusDomain | |
CashSettlementMember | |
TypesOfNoncurrentLiabilitiesWithCovenantsDomain | |
LackOfExchangeabilityMember | |
ValuationTechniquesUsedInFairValueMeasurementDomain | |
DefinedBenefitPlansDomain | |
ClassesOfShareCapitalDomain | |
ReclassifiedItemsDomain | |
InsuranceContractsDomain | |
LevelsOfFairValueHierarchyDomain | |
AccountingEstimatesDomain | |
ClassesOfAssetsDomain | |
ClassesOfRegulatoryDeferralAccountBalancesDomain | |
MajorCustomersDomain | |
ClassesOfFinancialInstrumentsDomain | |
FairValueLessCostsOfDisposalMember | |
ProductsAndServicesDomain | |
EventsOfReclassificationOfFinancialAssetsDomain | |
TypesOfInvestmentPropertyDomain | |
PerformanceObligationsDomain | |
TypesOfRisksDomain | |
InterestRateBenchmarksDomain | |
MethodOfSettlementDomain | |
TimingOfTransferOfGoodsOrServicesDomain | |
InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain | |
SeparateManagementEntitiesDomain | |
VoluntaryChangesInAccountingPolicyDomain | |
ImpairmentOfFinancialAssetsDomain | |
PropertyPlantAndEquipmentByOperatingLeaseStatusDomain | |
CategoriesOfRelatedPartiesDomain | |
TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember | |
NatureOfInterestInOtherEntitiesDomain | |
AttributionOfExpensesByNatureToTheirFunctionDomain | |
CategoriesOfFinancialAssetsDomain | |
ClassesOfFinancialLiabilitiesDomain | |
YearsOfInsuranceClaimDomain | |
NewIFRSsDomain | |
GeographicalAreasDomain | |
IndividualAssetsOrCashgeneratingUnitsDomain | |
MethodsOfGenerationDomain | |
ClassesOfOtherProvisionsDomain | |
ReservesWithinEquityDomain | |
ClassesOfPropertyPlantAndEquipmentDomain | |
HedgingInstrumentsDomain | |
ClassesOfLiabilitiesDomain | |
TypesOfHedgesDomain | |
NonadjustingEventsAfterReportingPeriodDomain | |
NetDefinedBenefitLiabilityAssetDomain | |
TypesOfFinancialLiabilitiesDomain | |
RevaluationModelMember | |
IntangibleAssetsWithIndefiniteUsefulLifeDomain | |
MeasurementOfInvestmentsInSeparateFinancialStatementsDomain | |
ClassesOfIntangibleAssetsAndGoodwillDomain | |
ChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod | |
AmountsPresentedInFinancialStatementsAreNotEntirelyComparable | |
LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | |
ValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal | |
AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets | |
DepositsFromBanksAtAmortisedCost | |
InterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivities | |
IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets | |
EntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts | |
EntityDisposedInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel | |
DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading | |
DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory | |
EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | |
MortgageLoans | |
AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical | |
AdjustmentsForDecreaseIncreaseInOtherFinancialAssets | |
AcquisitionsThroughBusinessCombinationsRightofuseAssets | |
AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss | |
DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory | |
OtherNoncashEffectsSupplierFinanceArrangements | |
InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue | |
AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities | |
RecoveriesOnLoansPreviouslyWrittenOff | |
PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities | |
DepositsFromCustomersAtAmortisedCost | |
IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssets | |
DepreciationMethodInvestmentPropertyCostModelCategorical | |
GeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported | |
LoansAndAdvancesAtAmortisedCostGrossCarryingAmount | |
IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract | |
AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks | |
DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract | |
NatureOfFinancialStatements | |
AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities | |
AccountingPolicyDecisionToUseExceptionInIFRS1348Assets | |
NewStandardsOrInterpretationsNotApplied | |
DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets | |
ReconciliationOfChangesInRightofuseAssetsAbstract | |
DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract | |
DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading | |
InventoryCostFormulasCategorical | |
DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems | |
DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets | |
LoansAndAdvancesToOtherCreditInstitutions | |
NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements | |
DebtInstrumentsIssuedAtAmortisedCost | |
ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract | |
NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements | |
FairValueOfInvestmentPropertyWhenEntityAppliesCostModel | |
LesseeAccountsForShorttermLeasesUsingRecognitionExemption | |
CarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab | |
DisposalsAndRetirementsRightofuseAssetsAbstract | |
PracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed | |
InformationOnRevenuesAndProfitOrLossIsImpracticableToDiscloseBusinessCombinations | |
ChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS | |
LoansAndAdvancesAtAmortisedCostAbstract | |
FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | |
DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract | |
EntityCompliedWithAnyExternallyImposedCapitalRequirements | |
InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue | |
EntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach | |
IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract | |
RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets | |
AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost | |
RecoverableAmountOfAssetIsFairValueLessCostsOfDisposalOrValueInUse | |
DisposalsRightofuseAssets | |
LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome | |
MaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified | |
DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory | |
ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities | |
EstimatingAmountOfChangeInAccountingEstimateIsImpracticable | |
DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets | |
ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets | |
DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | |
ImpairmentLossRecognisedInProfitOrLossRightofuseAssets | |
ContingentLiabilitiesDisclosureIsNotPracticable | |
MethodUsedToAccountForInvestmentsInAssociatesCategorical | |
IncreaseDecreaseThroughTransfersRightofuseAssets | |
EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | |
MethodUsedToAccountForInvestmentsInJointVenturesCategorical | |
DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome | |
NewOrAmendedIFRSStandardIsAppliedEarly | |
ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets | |
LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | |
PaymentsRelatingToRoyaltiesFeesAndCommissions | |
NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements | |
SameAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements | |
IncreaseDecreaseInRightofuseAssets | |
DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract | |
DisposalsAndRetirementsRightofuseAssets | |
ValuationTechniquesUsedInFairValueMeasurementAssets | |
LoansAndAdvancesToBanksAtAmortisedCost | |
LoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncome | |
DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory | |
LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | |
AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | |
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets | |
LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | |
DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory | |
CreditCardLoans | |
CarryingAmountOfLiabilitiesExposedToRisk | |
DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory | |
IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssets | |
ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities | |
LesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption | |
DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems | |
RepaymentsOfRegulatoryCapitalEquity | |
IncreaseDecreaseThroughOtherChangesRightofuseAssets | |
LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | |
CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes | |
InvestmentEntityIsRequiredToApplyExceptionFromConsolidation | |
FinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency | |
DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory | |
AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | |
DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | |
PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities | |
DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets | |
AdjustmentsForIncreaseDecreaseInDeposits | |
InterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivities | |
SharesHaveNoParValue | |
DebtInstrumentsHeldAtAmortisedCost | |
FairValueOfGoodsOrServicesReceivedCannotBeEstimatedReliably | |
AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost | |
DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems | |
LoansAndAdvancesAtAmortisedCost | |
LevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised | |
MultiemployerOrStatePlanIsDefinedBenefitPlan | |
DefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue | |
IndependentValuerWasInvolvedInRevaluationPropertyPlantAndEquipment | |
PracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations | |
EntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod | |
AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets | |
DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract | |
MaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited | |
DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory | |
AssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModel | |
LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses | |
AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets | |
IndependentValuerWasInvolvedInRevaluationRightofuseAssets | |
ExemptionFromConsolidationHasBeenUsed | |
DepreciationMethodPropertyPlantAndEquipmentCategorical | |
InterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivities | |
CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable | |
AdjustmentsForDecreaseIncreaseInLoansAndAdvances | |
DepositsAtAmortisedCost | |
NatureOfRelationshipWithGovernment | |
ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets | |
DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract | |
DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | |
DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory | |
AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets | |
ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets | |
IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets | |
PracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed | |
LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome | |
ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities | |
UnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis | |
NondisclosureOfInformationRegardingProvision | |
EntityMayHaveDifficultyComplyingWithCovenantsRelatedToNoncurrentLiabilities | |
IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets | |
ValuationTechniquesUsedInFairValueMeasurementLiabilities | |
ChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperation | |
NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements | |
MeasurementBasesUsedForPropertyPlantAndEquipment | |
EntityAppliedFairValueModelOrCostModelToMeasureInvestmentProperty | |
DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory | |
DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets | |
DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems | |
RepaymentsOfRegulatoryCapitalFinancialLiabilities | |
RetirementsRightofuseAssets | |
ProceedsFromIssueOfRegulatoryCapitalEquity | |
CarryingAmountOfAssetsExposedToRisk | |
DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract | |
SubordinatedLiabilitiesAtAmortisedCost | |
DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets | |
DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | |
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets | |
RevenuesFromExternalCustomersForEachProductAndServiceOrEachGroupOfSimilarProductsAndServicesAreNotReported | |
AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld | |
DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems | |
StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes | |
DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets | |
EntityHasNotPreparedFinancialStatementsOnGoingConcernBasis | |
DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay | |
AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities | |
DepositLiabilities | |
EntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue | |
ChangesInRightofuseAssetsAbstract | |
ImpairmentRequirementsHaveBeenAppliedInClassificationOverlay | |
RangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated | |
NondisclosureOfInformationRegardingContingentAsset | |
DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory | |
ComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 | |
DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory | |
LoansAndAdvancesToCustomersAtAmortisedCost | |
FinancialStatementsComplyWithIFRSs | |
ImpactOfInitialApplicationOfNewIFRSIsNotKnownOrReasonablyEstimable | |
DepreciationMethodBiologicalAssetsAtCostCategorical | |
NotAllConsiderationFromContractsWithCustomersIsIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations | |
LoansAndAdvancesToCentralBanks | |
AdjustmentsForGainsLossesOnDisposalOfFinancialAssets | |
FinancialStatementsForPreviousPeriodsNotPresented | |
IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets | |
ValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments | |
AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued | |
PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities | |
DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory | |
DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory | |
DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading | |
DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | |
DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract | |
LoansAndAdvances | |
AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld | |
ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets | |
CarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8B | |
RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets | |
CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable | |
AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | |
DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | |
DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory | |
EntityAppliesExemptionInIAS2425 | |
ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets | |
AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | |
ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities | |
BreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue | |
MethodUsedToAccountForInvestmentsInSubsidiariesCategorical | |
ComplianceWithIFRSsIfAppliedForInterimFinancialReport | |
LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading | |
ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets | |
NondisclosureOfInformationRegardingContingentLiability | |
AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss | |
ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported | |
IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets | |
ContingentAssetsDisclosureIsNotPracticable | |
MethodOfSettlementForSharebasedPaymentArrangement | |
PresentationCurrencyIsDifferentFromFunctionalCurrency | |
DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems | |
IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets | |
SupplierFinanceArrangementsAxis | |
PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis | |
ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis | |
DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable | |
DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable | |
DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable | |
DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable | |
DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable | |
DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable |
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