ANNEX II
ANNEX VISchema of the core taxonomy
TableSchema of the core taxonomy to mark up IFRS consolidated financial statements
Prefix
Element name/role URI
Element type and attributes
Label
Documentation label
References
ifrs-full
AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember
member
Abnormally large changes in asset prices or foreign exchange rates [member]
This member stands for abnormally large changes in asset prices or foreign exchange rates.
example: IAS 10 22 g
ifrs-full
AccountingEstimatesAxis
axis
Accounting estimates [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 8 39
ifrs-full
AccountingEstimatesMember
member
Accounting estimates [member]
This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the “Accounting estimates” axis if no other member is used.
disclosure: IAS 8 39
ifrs-full
AccountingProfit
X duration, credit
Accounting profit
The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]
disclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i
ifrs-full
Accruals
X instant, credit
Accruals
The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.
common practice: IAS 1 78
ifrs-full
AccrualsAndDeferredIncome
X instant, credit
Accruals and deferred income
The amount of accruals and deferred income. [Refer: Accruals; Deferred income]
common practice: IAS 1 78
ifrs-full
AccrualsAndDeferredIncomeAbstract
Accruals and deferred income [abstract]
ifrs-full
AccrualsAndDeferredIncomeClassifiedAsCurrent
X instant, credit
Accruals and deferred income classified as current
The amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income]
common practice: IAS 1 78
ifrs-full
AccrualsAndDeferredIncomeClassifiedAsCurrentAbstract
Accruals and deferred income classified as current [abstract]
ifrs-full
AccrualsAndDeferredIncomeClassifiedAsNoncurrent
X instant, credit
Accruals and deferred income classified as non-current
The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]
common practice: IAS 1 78
ifrs-full
AccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstract
Accruals and deferred income classified as non-current [abstract]
ifrs-full
AccrualsClassifiedAsCurrent
X instant, credit
Accruals classified as current
The amount of accruals classified as current. [Refer: Accruals]
common practice: IAS 1 78
ifrs-full
AccrualsClassifiedAsNoncurrent
X instant, credit
Accruals classified as non-current
The amount of accruals classified as non-current. [Refer: Accruals]
common practice: IAS 1 78
ifrs-full
AccruedIncome
X instant, debit
Accrued income
The amount of asset representing income that has been earned but is not yet received.
common practice: IAS 1 112 c
ifrs-full
AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets
X instant, debit
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets
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]
disclosure: IFRS 7 9 c
ifrs-full
AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments
X instant
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
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]
disclosure: IFRS 7 9 d
ifrs-full
AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability
X instant, credit
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
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]
disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a
ifrs-full
AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets
X instant, debit
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets
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]]
disclosure: IFRS 7 9 c – Expiry date 2021-01-01
ifrs-full
AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments
X instant
Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables
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]
disclosure: IFRS 7 9 d – Expiry date 2021-01-01
ifrs-full
AccumulatedDepreciationAmortisationAndImpairmentMember
member
Accumulated depreciation, amortisation and impairment [member]
This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]
disclosure: IAS 16 73 d, disclosure: IAS 16 75 b, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f
ifrs-full
AccumulatedDepreciationAndAmortisationMember
member
Accumulated depreciation and amortisation [member]
This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]
common practice: IAS 16 73 d, disclosure: IAS 16 75 b, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f
ifrs-full
AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets
X instant, debit
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets
The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]]
disclosure: IFRS 7 24B a ii
ifrs-full
AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities
X instant, credit
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities
The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]]
disclosure: IFRS 7 24B a ii
ifrs-full
AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets
X instant, debit
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets
The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]]
disclosure: IFRS 7 24B a v
ifrs-full
AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities
X instant, credit
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities
The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]]
disclosure: IFRS 7 24B a v
ifrs-full
AccumulatedImpairmentMember
member
Accumulated impairment [member]
This member stands for accumulated impairment. [Refer: Impairment loss]
common practice: IAS 16 73 d, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, example: IFRS 7 35N, example: IFRS 7 IG29 b – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01
ifrs-full
AccumulatedOtherComprehensiveIncome
X instant, credit
Accumulated other comprehensive income
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]
common practice: IAS 1 55
ifrs-full
AccumulatedOtherComprehensiveIncomeMember
member
Accumulated other comprehensive income [member]
This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
common practice: IAS 1 108
ifrs-full
AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts
X duration, debit
Acquisition and administration expense related to insurance contracts
The amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]
common practice: IAS 1 85
ifrs-full
AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
X instant, credit
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date
The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 p i
ifrs-full
AcquisitiondateFairValueOfTotalConsiderationTransferred
X instant, credit
Consideration transferred, acquisition-date fair value
The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 f
ifrs-full
AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract
Acquisition-date fair value of total consideration transferred [abstract]
ifrs-full
AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
X duration, debit
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 m
ifrs-full
AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
X duration, debit
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 m
ifrs-full
AcquisitionsThroughBusinessCombinationsBiologicalAssets
X duration, debit
Acquisitions through business combinations, biological assets
The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]
disclosure: IAS 41 50 e
ifrs-full
AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts
X duration, debit
Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts
The increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
X duration, debit
Acquisitions through business combinations, intangible assets and goodwill
The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]
common practice: IAS 38 118 e i
ifrs-full
AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
X duration, debit
Acquisitions through business combinations, intangible assets other than goodwill
The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
disclosure: IAS 38 118 e i
ifrs-full
AcquisitionsThroughBusinessCombinationsInvestmentProperty
X duration, debit
Acquisitions through business combinations, investment property
The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]
disclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii
ifrs-full
AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, credit
Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued
The increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
AcquisitionsThroughBusinessCombinationsOtherProvisions
X duration, credit
Acquisitions through business combinations, other provisions
The increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]
common practice: IAS 37 84
ifrs-full
AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
X duration, debit
Acquisitions through business combinations, property, plant and equipment
The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
disclosure: IAS 16 73 e iii
ifrs-full
AcquisitionsThroughBusinessCombinationsReinsuranceAssets
X duration, debit
Acquisitions through business combinations, reinsurance assets
The increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17
X instant, debit
Actual claims that arise from contracts within scope of IFRS 17
The amount of the actual claims that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
ActuarialAssumptionOfDiscountRates
X.XX instant
Actuarial assumption of discount rates
The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
common practice: IAS 19 144
ifrs-full
ActuarialAssumptionOfDiscountRatesMember
member
Actuarial assumption of discount rates [member]
This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
ActuarialAssumptionOfExpectedRatesOfInflation
X.XX instant
Actuarial assumption of expected rates of inflation
The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
common practice: IAS 19 144
ifrs-full
ActuarialAssumptionOfExpectedRatesOfInflationMember
member
Actuarial assumption of expected rates of inflation [member]
This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
ActuarialAssumptionOfExpectedRatesOfPensionIncreases
X.XX instant
Actuarial assumption of expected rates of pension increases
The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
common practice: IAS 19 144
ifrs-full
ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember
member
Actuarial assumption of expected rates of pension increases [member]
This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
X.XX instant
Actuarial assumption of expected rates of salary increases
The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]
common practice: IAS 19 144
ifrs-full
ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember
member
Actuarial assumption of expected rates of salary increases [member]
This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
ActuarialAssumptionOfLifeExpectancyAfterRetirement2019
DUR
Actuarial assumption of life expectancy after retirement
The life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
common practice: IAS 19 144
ifrs-full
ActuarialAssumptionOfLifeExpectancyAfterRetirementMember
member
Actuarial assumption of life expectancy after retirement [member]
This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
ActuarialAssumptionOfMedicalCostTrendRates
X.XX instant
Actuarial assumption of medical cost trend rates
Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
common practice: IAS 19 144
ifrs-full
ActuarialAssumptionOfMedicalCostTrendRatesMember
member
Actuarial assumption of medical cost trend rates [member]
This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
ActuarialAssumptionOfMortalityRates
X.XX instant
Actuarial assumption of mortality rates
The mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
common practice: IAS 19 144
ifrs-full
ActuarialAssumptionOfMortalityRatesMember
member
Actuarial assumption of mortality rates [member]
This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
ActuarialAssumptionOfRetirementAge2019
DUR
Actuarial assumption of retirement age
The retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]
common practice: IAS 19 144
ifrs-full
ActuarialAssumptionOfRetirementAgeMember
member
Actuarial assumption of retirement age [member]
This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
ActuarialAssumptionsAxis
axis
Actuarial assumptions [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 19 145
ifrs-full
ActuarialAssumptionsMember
member
Actuarial assumptions [member]
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.
disclosure: IAS 19 145
ifrs-full
ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
X duration, debit
Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)
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)]
disclosure: IAS 19 141 c ii
ifrs-full
ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
X duration, debit
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)
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)]
disclosure: IAS 19 141 c iii
ifrs-full
ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
X duration, debit
Actuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset)
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)]
common practice: IAS 19 141 c
ifrs-full
ActuarialPresentValueOfPromisedRetirementBenefits
X instant, credit
Actuarial present value of promised retirement benefits
The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.
disclosure: IAS 26 35 d
ifrs-full
AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
X duration
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets
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]
common practice: IFRS 7 16 – Expiry date 2021-01-01
ifrs-full
AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-full
AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract
Additional disclosures related to regulatory deferral accounts [abstract]
ifrs-full
AdditionalInformationAboutEntityExposureToRisk
text
Additional information about entity exposure to risk
Additional information about the entity’s exposure to risk when the quantitative data disclosed are unrepresentative.
disclosure: IFRS 7 35
ifrs-full
AdditionalInformationAboutInsuranceContractsExplanatory
text block
Additional information about insurance contracts [text block]
Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 94 – Effective 2021-01-01
ifrs-full
AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination
text
Additional information about nature and financial effect of business combination
Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]
disclosure: IFRS 3 63
ifrs-full
AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory
text block
Additional information about nature of and changes in risks associated with interests in structured entities [text block]
The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.
disclosure: IFRS 12 B25
ifrs-full
AdditionalInformationAboutSharebasedPaymentArrangements
text block
Additional information about share-based payment arrangements [text block]
Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 52
ifrs-full
AdditionalInformationAbstract
Additional information [abstract]
ifrs-full
AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
X duration, credit
Additional liabilities, contingent liabilities recognised in business combination
The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]
disclosure: IFRS 3 B67 c
ifrs-full
AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract
Additional liabilities, contingent liabilities recognised in business combination [abstract]
ifrs-full
AdditionalPaidinCapital
X instant, credit
Additional paid-in capital
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.
common practice: IAS 1 55
ifrs-full
AdditionalPaidinCapitalMember
member
Additional paid-in capital [member]
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.
common practice: IAS 1 108
ifrs-full
AdditionalProvisionsOtherProvisions
X duration, credit
Additional provisions, other provisions
The amount of additional other provisions made. [Refer: Other provisions]
disclosure: IAS 37 84 b
ifrs-full
AdditionalProvisionsOtherProvisionsAbstract
Additional provisions, other provisions [abstract]
ifrs-full
AdditionalRecognitionGoodwill
X duration, debit
Additional recognition, goodwill
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]]
disclosure: IFRS 3 B67 d ii
ifrs-full
AdditionsFromAcquisitionsInvestmentProperty
X duration, debit
Additions from acquisitions, investment property
The amount of additions to investment property resulting from acquisitions. [Refer: Investment property]
disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-full
AdditionsFromPurchasesBiologicalAssets
X duration, debit
Additions from purchases, biological assets
The amount of additions to biological assets resulting from purchases. [Refer: Biological assets]
disclosure: IAS 41 50 b
ifrs-full
AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets
X duration, debit
Additions from subsequent expenditure recognised as asset, biological assets
The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]
common practice: IAS 41 50
ifrs-full
AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty
X duration, debit
Additions from subsequent expenditure recognised as asset, investment property
The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]
disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-full
AdditionsInvestmentPropertyAbstract
Additions, investment property [abstract]
ifrs-full
AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, credit
Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued
The increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]
example: IFRS 4 IG37 b – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
X duration, debit
Additions other than through business combinations, biological assets
The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]
common practice: IAS 41 50
ifrs-full
AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract
Additions other than through business combinations, biological assets [abstract]
ifrs-full
AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
X duration, debit
Additions other than through business combinations, intangible assets other than goodwill
The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]
disclosure: IAS 38 118 e i
ifrs-full
AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
X duration, debit
Additions other than through business combinations, investment property
The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]
disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-full
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
X duration, debit
Additions other than through business combinations, property, plant and equipment
The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]
disclosure: IAS 16 73 e i
ifrs-full
AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets
X duration, debit
Additions other than through business combinations, reinsurance assets
The amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
AdditionsToNoncurrentAssets
X duration, debit
Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts
The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]
disclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e
ifrs-full
AdditionsToRightofuseAssets
X duration, debit
Additions to right-of-use assets
The amount of additions to right-of-use assets. [Refer: Right-of-use assets]
disclosure: IFRS 16 53 h
ifrs-full
AddressOfRegisteredOfficeOfEntity
text
Address of entity’s registered office
The address at which the entity’s office is registered.
disclosure: IAS 1 138 a
ifrs-full
AddressWhereConsolidatedFinancialStatementsAreObtainable
text
Address where consolidated financial statements are obtainable
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: IAS 27 16 a
ifrs-full
AdjustedWeightedAverageShares
shares
Adjusted weighted average number of ordinary shares outstanding
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]]
disclosure: IAS 33 70 b
ifrs-full
AdjustmentsForAmortisationExpense
X duration, debit
Adjustments for amortisation expense
Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]
common practice: IAS 7 20
ifrs-full
AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems
X duration, debit
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
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]]
disclosure: IFRS 7 23 e – Expiry date 2021-01-01
ifrs-full
AdjustmentsForCurrentTaxOfPriorPeriod
X duration, debit
Adjustments for current tax of prior periods
Adjustments of tax expense (income) recognised in the period for current tax of prior periods.
example: IAS 12 80 b
ifrs-full
AdjustmentsForDecreaseIncreaseInBiologicalAssets
X duration, debit
Adjustments for decrease (increase) in biological assets
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets
X duration, debit
Adjustments for decrease (increase) in derivative financial assets
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading
X duration, debit
Adjustments for decrease (increase) in financial assets held for trading
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDecreaseIncreaseInInventories
X duration, debit
Adjustments for decrease (increase) in inventories
Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
common practice: IAS 7 20 a
ifrs-full
AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks
X duration, debit
Adjustments for decrease (increase) in loans and advances to banks
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers
X duration, debit
Adjustments for decrease (increase) in loans and advances to customers
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDecreaseIncreaseInOtherAssets
X duration, debit
Adjustments for decrease (increase) in other assets
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDecreaseIncreaseInOtherCurrentAssets
X duration, debit
Adjustments for decrease (increase) in other current assets
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
X duration, debit
Adjustments for decrease (increase) in other operating receivables
Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20 a
ifrs-full
AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
X duration, debit
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
X duration, debit
Adjustments for decrease (increase) in trade accounts receivable
Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20 a
ifrs-full
AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
X duration, debit
Adjustments for decrease (increase) in trade and other receivables
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDeferredTaxExpense
X duration, debit
Adjustments for deferred tax expense
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDeferredTaxOfPriorPeriods
X duration, debit
Adjustments for deferred tax of prior periods
Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.
common practice: IAS 12 80
ifrs-full
AdjustmentsForDepreciationAndAmortisationExpense
X duration, debit
Adjustments for depreciation and amortisation expense
Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
common practice: IAS 7 20 b
ifrs-full
AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
X duration, debit
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDepreciationExpense
X duration, debit
Adjustments for depreciation expense
Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForDividendIncome
X duration, credit
Adjustments for dividend income
Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForFairValueGainsLosses
X duration, debit
Adjustments for fair value losses (gains)
Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20 b
ifrs-full
AdjustmentsForFinanceCosts
X duration, debit
Adjustments for finance costs
Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]
common practice: IAS 7 20 c
ifrs-full
AdjustmentsForFinanceIncome
X duration, credit
Adjustments for finance income
Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForFinanceIncomeCost
X duration, credit
Adjustments for finance income (cost)
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates
X duration, credit
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates
Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment
X duration, credit
Adjustments for gain (loss) on disposals, property, plant and equipment
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]
common practice: IAS 7 20
ifrs-full
AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets
X duration, credit
Adjustments for gains (losses) on change in fair value less costs to sell, biological assets
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives
X duration, credit
Adjustments for gains (losses) on change in fair value of derivatives
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty
X duration, credit
Adjustments for gains (losses) on fair value adjustment, investment property
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill
X duration, debit
Adjustments for impairment loss recognised in profit or loss, goodwill
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]
common practice: IAS 7 20
ifrs-full
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
X duration, debit
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
common practice: IAS 7 20 b
ifrs-full
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets
X duration, debit
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets
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]
common practice: IAS 7 20
ifrs-full
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories
X duration, debit
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories
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]
common practice: IAS 7 20
ifrs-full
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
X duration, debit
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
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]
common practice: IAS 7 20
ifrs-full
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
X duration, debit
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) 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]
common practice: IAS 7 20
ifrs-full
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables
X duration, debit
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables
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]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncomeTaxExpense
X duration, debit
Adjustments for income tax expense
Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
disclosure: IAS 7 35
ifrs-full
AdjustmentsForIncreaseDecreaseInDeferredIncome
X duration, debit
Adjustments for increase (decrease) in deferred income
Adjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInDepositsFromBanks
X duration, debit
Adjustments for increase (decrease) in deposits from banks
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInDepositsFromCustomers
X duration, debit
Adjustments for increase (decrease) in deposits from customers
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
X duration, debit
Adjustments for increase (decrease) in derivative financial liabilities
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities
X duration, debit
Adjustments for increase (decrease) in employee benefit liabilities
Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading
X duration, debit
Adjustments for increase (decrease) in financial liabilities held for trading
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities
X duration, debit
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities
X duration, debit
Adjustments for increase (decrease) in other current liabilities
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInOtherLiabilities
X duration, debit
Adjustments for increase (decrease) in other liabilities
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
X duration, debit
Adjustments for increase (decrease) in other operating payables
Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20 a
ifrs-full
AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent
X duration, debit
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
X duration, debit
Adjustments for increase (decrease) in trade accounts payable
Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20 a
ifrs-full
AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
X duration, debit
Adjustments for increase (decrease) in trade and other payables
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime
X duration, debit
Adjustments for increase in other provisions arising from passage of time
Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]
common practice: IAS 7 20
ifrs-full
AdjustmentsForInterestExpense
X duration, debit
Adjustments for interest expense
Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForInterestIncome
X duration, credit
Adjustments for interest income
Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
X duration, debit
Adjustments for losses (gains) on disposal of non-current assets
Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]
common practice: IAS 7 14
ifrs-full
AdjustmentsForProvisions
X duration, debit
Adjustments for provisions
Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
common practice: IAS 7 20 b
ifrs-full
AdjustmentsForReconcileProfitLoss
X duration, debit
Adjustments to reconcile profit (loss)
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
disclosure: IAS 7 20
ifrs-full
AdjustmentsForReconcileProfitLossAbstract
Adjustments to reconcile profit (loss) [abstract]
ifrs-full
AdjustmentsForSharebasedPayments
X duration, debit
Adjustments for share-based payments
Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20 b
ifrs-full
AdjustmentsForUndistributedProfitsOfAssociates
X duration, credit
Adjustments for undistributed profits of associates
Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]
common practice: IAS 7 20 b
ifrs-full
AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod
X duration, credit
Adjustments for undistributed profits of investments accounted for using equity method
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)]
common practice: IAS 7 20
ifrs-full
AdjustmentsForUnrealisedForeignExchangeLossesGains
X duration, debit
Adjustments for unrealised foreign exchange losses (gains)
Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20 b
ifrs-full
AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital
X duration, debit
Adjustments to reconcile profit (loss) other than changes in working capital
Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
common practice: IAS 7 20
ifrs-full
AdjustmentToCarryingAmountsReportedUnderPreviousGAAP
X instant, debit
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]
disclosure: IFRS 1 31 c
ifrs-full
AdjustmentToMidmarketConsensusPriceMeasurementInputMember
member
Adjustment to mid-market consensus price, measurement input [member]
This member stands for an adjustment to mid-market consensus price, used as a measurement input.
example: IFRS 13 B36 c
ifrs-full
AdjustmentToProfitLossForPreferenceShareDividends
X duration, debit
Adjustment to profit (loss) for preference share dividends
Adjustment to profit (loss) for preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]
example: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive Example), example: IAS 33 70 a
ifrs-full
AdministrativeExpense
X duration, debit
Administrative expenses
The amount of expenses that the entity classifies as being administrative.
example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi
ifrs-full
Advances
X instant, credit
Advances received
The amount of payments received for goods or services to be provided in the future.
common practice: IAS 1 55
ifrs-full
AdvertisingExpense
X duration, debit
Advertising expense
The amount of expense arising from advertising.
common practice: IAS 1 112 c
ifrs-full
AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember
member
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]
disclosure: IFRS 1 30 b
ifrs-full
AggregateContinuingAndDiscontinuedOperationsMember
member
Aggregate continuing and discontinued operations [member]
This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]]
disclosure: IFRS 5 Presentation and Disclosure
ifrs-full
AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
X instant
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 28 b
ifrs-full
AggregatedIndividuallyImmaterialAssociatesMember
member
Aggregated individually immaterial associates [member]
This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]
disclosure: IFRS 12 21 c ii, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
AggregatedIndividuallyImmaterialBusinessCombinationsMember
member
Aggregated individually immaterial business combinations [member]
This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]
disclosure: IFRS 3 B65
ifrs-full
AggregatedIndividuallyImmaterialJointVenturesMember
member
Aggregated individually immaterial joint ventures [member]
This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]
disclosure: IFRS 12 21 c i, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
AggregatedMeasurementMember
member
Aggregated measurement [member]
This member stands for all types of measurement. It also represents the standard value for the “Measurement” axis if no other member is used.
disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-full
AggregatedTimeBandsMember
member
Aggregated time bands [member]
This member stands for aggregated time bands. It also represents the standard value for the “Maturity” axis if no other member is used.
disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a
ifrs-full
AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember
member
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]
This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]
disclosure: IAS 36 135
ifrs-full
AggregateOfFairValuesMember
member
Aggregate of fair values [member]
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.
disclosure: IFRS 1 30 a
ifrs-full
AgriculturalProduceByGroupAxis
axis
Agricultural produce by group [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
common practice: IAS 41 46 b ii
ifrs-full
AgriculturalProduceGroupMember
member
Agricultural produce, group [member]
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]
common practice: IAS 41 46 b ii
ifrs-full
Aircraft
X instant, debit
Aircraft
The amount of property, plant and equipment representing aircraft used in the entity’s operations.
example: IAS 16 37 e
ifrs-full
AircraftMember
member
Aircraft [member]
This member stands for a class of property, plant and equipment representing aircraft used in entity’s operations. [Refer: Property, plant and equipment]
example: IAS 16 37 e
ifrs-full
AirportLandingRightsMember
member
Airport landing rights [member]
This member stands for airport landing rights.
common practice: IAS 38 119
ifrs-full
AllLevelsOfFairValueHierarchyMember
member
All levels of fair value hierarchy [member]
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.
disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-full
AllOtherSegmentsMember
member
All other segments [member]
This member stands for business activities and operating segments that are not reportable.
disclosure: IFRS 15 115, disclosure: IFRS 8 16
ifrs-full
AllowanceAccountForCreditLossesOfFinancialAssets
X instant, credit
Allowance account for credit losses of financial assets
The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]
disclosure: IFRS 7 16 – Expiry date 2021-01-01
ifrs-full
AllowanceForCreditLossesMember
member
Allowance for credit losses [member]
This member stands for an allowance account used to record impairments to financial assets due to credit losses.
common practice: IAS 12 81 g
ifrs-full
AllYearsOfInsuranceClaimMember
member
All years of insurance claim [member]
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.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
X duration, debit
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers
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]
disclosure: IFRS 15 128 b
ifrs-full
AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts
X duration, credit
Amortisation, deferred acquisition costs arising from insurance contracts
The amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]]
example: IFRS 4 IG39 c – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
AmortisationExpense
X duration, debit
Amortisation expense
The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.
common practice: IAS 1 112 c
ifrs-full
AmortisationIntangibleAssetsOtherThanGoodwill
X duration
Amortisation, intangible assets other than goodwill
The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]
disclosure: IAS 38 118 e vi
ifrs-full
AmortisationMethodIntangibleAssetsOtherThanGoodwill
text
Amortisation method, intangible assets other than goodwill
The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]
disclosure: IAS 38 118 b
ifrs-full
AmortisationOfGainsAndLossesArisingOnBuyingReinsurance
X duration, debit
Amortisation of losses (gains) arising on buying reinsurance
The amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]
disclosure: IFRS 4 37 b ii – Expiry date 2021-01-01
ifrs-full
AmortisationRateIntangibleAssetsOtherThanGoodwill
X.XX duration
Amortisation rate, intangible assets other than goodwill
The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 118 a
ifrs-full
AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk
X instant
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
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]
disclosure: IFRS 7 9 b
ifrs-full
AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk
X instant
Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk
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]]
disclosure: IFRS 7 9 b – Expiry date 2021-01-01
ifrs-full
AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible
X instant, debit
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible
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]
disclosure: IFRS 14 36
ifrs-full
AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable
X instant, credit
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable
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]
disclosure: IFRS 14 36
ifrs-full
AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
X instant, debit
Amount by which unit’s recoverable amount exceeds its carrying amount
The amount by which a cash-generating unit’s (group of units’) recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]
disclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i
ifrs-full
AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount
X.XX instant
Amount by which value assigned to key assumption must change in order for unit’s recoverable amount to be equal to carrying amount
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]]
disclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii
ifrs-full
AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity
X duration, debit
Amount incurred by entity for provision of key management personnel services provided by separate management entity
The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]
disclosure: IAS 24 18A
ifrs-full
AmountOfReclassificationsOrChangesInPresentation
X duration
Amount of reclassifications or changes in presentation
The amount that is reclassified when the entity changes classification or presentation in its financial statements.
disclosure: IAS 1 41 b
ifrs-full
AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition
X duration
Amount presented in other comprehensive income realised at derecognition of financial liability
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]
disclosure: IFRS 7 10 d
ifrs-full
AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach
X duration, debit
Amount reclassified from profit or loss to other comprehensive income applying overlay approach
The amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.
disclosure: IFRS 4 35D a – Effective on first application of IFRS 9
ifrs-full
AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
X duration, debit
Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
disclosure: IFRS 4 39L f i – Effective on first application of IFRS 9
ifrs-full
AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax
X duration, credit
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax
The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]
disclosure: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax
X duration, credit
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax
The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]
disclosure: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale
X instant, credit
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale
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]]
disclosure: IFRS 5 38, example: IFRS 5 Example 12
ifrs-full
AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember
member
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]
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]
disclosure: IFRS 5 38, example: IFRS 5 Example 12
ifrs-full
AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
X duration, debit
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
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]
disclosure: IFRS 9 6.5.11 d i, disclosure: IFRS 7 24E a
ifrs-full
AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
X duration, debit
Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
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]
disclosure: IFRS 9 6.5.16
ifrs-full
AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
X duration, debit
Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
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]
disclosure: IFRS 9 6.5.16
ifrs-full
AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
X duration, debit
Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
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]
disclosure: IFRS 9 6.5.15 b i
ifrs-full
AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
X duration, debit
Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
disclosure: IFRS 4 39L d i – Effective on first application of IFRS 9
ifrs-full
AmountsArisingFromInsuranceContractsAxis
axis
Amounts arising from insurance contracts [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts
X duration, debit
Amounts incurred, deferred acquisition costs arising from insurance contracts
The increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]
example: IFRS 4 IG39 b – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17
X instant, credit
Amounts payable on demand that arise from contracts within scope of IFRS 17
The amounts payable on demand that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 132 c – Effective 2021-01-01
ifrs-full
AmountsPayableRelatedPartyTransactions
X instant, credit
Amounts payable, related party transactions
The amounts payable resulting from related party transactions. [Refer: Related parties [member]]
disclosure: IAS 24 20, disclosure: IAS 24 18 b
ifrs-full
AmountsPayableToTransfereeInRespectOfTransferredAssets
X instant, credit
Other amounts payable to transferee in respect of transferred assets
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: IFRS 7 42E d
ifrs-full
AmountsReceivableRelatedPartyTransactions
X instant, debit
Amounts receivable, related party transactions
The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]
disclosure: IAS 24 20, disclosure: IAS 24 18 b
ifrs-full
AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-full
AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
X duration
Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 l iii
ifrs-full
AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax
X duration, debit
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax
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]
disclosure: IFRS 9 5.6.5
ifrs-full
AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax
X duration, debit
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax
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]
disclosure: IFRS 9 5.6.5
ifrs-full
AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax
X duration, debit
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax
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]]
disclosure: IFRS 7 23 e – Expiry date 2021-01-01
ifrs-full
AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
X instant, credit
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets
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]
disclosure: IFRS 7 13C d
ifrs-full
AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
ifrs-full
AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
X instant, debit
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
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]
disclosure: IFRS 7 13C d
ifrs-full
AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
ifrs-full
AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
X duration, debit
Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
disclosure: IFRS 4 39L f ii – Effective on first application of IFRS 9
ifrs-full
AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
X duration, debit
Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
disclosure: IFRS 4 39L d ii – Effective on first application of IFRS 9
ifrs-full
AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
text block
Analysis of age of financial assets that are past due but not impaired [text block]
Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]
disclosure: IFRS 7 37 a – Expiry date 2021-01-01
ifrs-full
AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory
text block
Analysis of credit exposures using external credit grading system [text block]
The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]
example: IFRS 7 IG23 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory
text block
Analysis of credit exposures using internal credit grading system [text block]
The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]
example: IFRS 7 IG23 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
text block
Analysis of financial assets that are individually determined to be impaired [text block]
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]
disclosure: IFRS 7 37 b – Expiry date 2021-01-01
ifrs-full
AnalysisOfIncomeAndExpenseAbstract
Analysis of income and expense [abstract]
ifrs-full
AnnouncementOfPlanToDiscontinueOperationMember
member
Announcement of plan to discontinue operation [member]
This member stands for the announcement of a plan to discontinue an operation.
example: IAS 10 22 b
ifrs-full
AnnouncingOrCommencingImplementationOfMajorRestructuringMember
member
Announcing or commencing implementation of major restructuring [member]
This member stands for announcing or commencing implementation of major restructuring.
example: IAS 10 22 e
ifrs-full
ApplicableTaxRate
X.XX duration
Applicable tax rate
The applicable income tax rate.
disclosure: IAS 12 81 c ii
ifrs-full
AreaOfLandUsedForAgriculture
X.XX instant
Area of land used for agriculture
The area of land used for agriculture by the entity.
common practice: IAS 41 46 b i
ifrs-full
AssetbackedDebtInstrumentsHeld
X instant, debit
Asset-backed debt instruments held
The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]
common practice: IAS 1 112 c
ifrs-full
AssetbackedFinancingsMember
member
Asset-backed financings [member]
This member stands for asset-backed financings.
example: IFRS 12 B23 b
ifrs-full
AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets
X instant, debit
Asset-backed securities, amount contributed to fair value of plan assets
The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
example: IAS 19 142 g
ifrs-full
AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
X instant, debit
Asset recognised for expected reimbursement, contingent liabilities in business combination
The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]
disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-full
AssetRecognisedForExpectedReimbursementOtherProvisions
X instant, debit
Asset recognised for expected reimbursement, other provisions
The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]
disclosure: IAS 37 85 c
ifrs-full
Assets
X instant, debit
Assets
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.
disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 c, disclosure: IFRS 8 23
ifrs-full
AssetsAbstract
Assets [abstract]
ifrs-full
AssetsAndLiabilitiesAxis
axis
Assets and liabilities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 125
ifrs-full
AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis
axis
Assets and liabilities classified as held for sale [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 5 38
ifrs-full
AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
member
Assets and liabilities classified as held for sale [member]
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]]
disclosure: IFRS 5 38
ifrs-full
AssetsAndLiabilitiesMember
member
Assets and liabilities [member]
This member stands for assets and liabilities. It also represents the standard value for the “Assets and liabilities” axis if no other member is used. [Refer: Assets; Liabilities]
disclosure: IAS 1 125
ifrs-full
AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember
member
Assets and liabilities not classified as held for sale [member]
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]]
disclosure: IFRS 5 38
ifrs-full
AssetsAndRegulatoryDeferralAccountDebitBalances
X instant, debit
Assets and regulatory deferral account debit balances
The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]
disclosure: IFRS 14 21
ifrs-full
AssetsArisingFromExplorationForAndEvaluationOfMineralResources
X instant, debit
Assets arising from exploration for and evaluation of mineral resources
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.
disclosure: IFRS 6 24 b
ifrs-full
AssetsArisingFromInsuranceContracts
X instant, debit
Assets arising from insurance contracts
The amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue
X instant, debit
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value
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]]
disclosure: IFRS 7 15 a
ifrs-full
AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember
member
Assets held to hedge liabilities arising from financing activities [member]
This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]
example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-full
AssetsLessCurrentLiabilities
X instant, debit
Assets less current liabilities
The amount of assets less the amount of current liabilities.
common practice: IAS 1 55
ifrs-full
AssetsLessCurrentLiabilitiesAbstract
Assets less current liabilities [abstract]
ifrs-full
AssetsLiabilitiesOfBenefitPlan
X instant, credit
Assets (liabilities) of benefit plan
The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
disclosure: IAS 26 35 a
ifrs-full
AssetsObtained
X instant, debit
Assets obtained by taking possession of collateral or calling on other credit enhancements
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]]
disclosure: IFRS 7 38 a
ifrs-full
AssetsOfBenefitPlan
X instant, debit
Assets of benefit plan
The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]
disclosure: IAS 26 35 a i
ifrs-full
AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013
X duration, debit
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed
The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
disclosure: IAS 7 40 d
ifrs-full
AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
X instant, debit
Assets recognised from costs to obtain or fulfil contracts with customers
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.
disclosure: IFRS 15 128 a
ifrs-full
AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
X instant, debit
Assets recognised in entity’s financial statements in relation to structured entities
The amount of assets recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]
disclosure: IFRS 12 29 a
ifrs-full
AssetsSoldOrRepledgedAsCollateralAtFairValue
X instant, debit
Collateral sold or repledged in absence of default by owner of collateral, at fair value
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]]
disclosure: IFRS 7 15 b
ifrs-full
AssetsThatEntityContinuesToRecognise
X instant, debit
Assets that entity continues to recognise
The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
disclosure: IFRS 7 42D e
ifrs-full
AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement
X instant, debit
Assets that entity continues to recognise to extent of continuing involvement
The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]
disclosure: IFRS 7 42D f
ifrs-full
AssetsToWhichSignificantRestrictionsApply
X instant, debit
Assets to which significant restrictions apply
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.
disclosure: IFRS 12 13 c
ifrs-full
AssetsTransferredToStructuredEntitiesAtTimeOfTransfer
X duration, credit
Assets transferred to structured entities, at time of transfer
The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]
disclosure: IFRS 12 27 c
ifrs-full
AssetsUnderInsuranceContractsAndReinsuranceContractsIssued
X instant, debit
Assets under insurance contracts and reinsurance contracts issued
The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
example: IAS 1 55 – Expiry date 2021-01-01, example: IFRS 4 IG20 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
AssetsUnderReinsuranceCeded
X instant, debit
Assets under reinsurance ceded
The amount of assets under reinsurance contracts in which the entity is the policyholder.
example: IAS 1 55 – Expiry date 2021-01-01, example: IFRS 4 IG20 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
X instant, debit
Assets with significant risk of material adjustments within next financial year
The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
disclosure: IAS 1 125 b
ifrs-full
AssociatedLiabilitiesThatEntityContinuesToRecognise
X instant, credit
Associated liabilities that entity continues to recognise
The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]
disclosure: IFRS 7 42D e
ifrs-full
AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement
X instant, credit
Associated liabilities that entity continues to recognise to extent of continuing involvement
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: IFRS 7 42D f
ifrs-full
AssociatesMember
member
Associates [member]
This member stands for the entities over which the investor has significant influence.
disclosure: IAS 24 19 d, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M a – Effective on first application of IFRS 9, disclosure: IFRS 4 39J a – Expiry date 2021-01-01
ifrs-full
AtCostMember
member
At cost [member]
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.
disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55
ifrs-full
AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember
member
At cost or in accordance with IFRS 16 within fair value model [member]
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]]
disclosure: IAS 40 78
ifrs-full
AtFairValueMember
member
At fair value [member]
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.
disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-full
AuditorsRemuneration
X duration, debit
Auditor’s remuneration
The amount of fees paid or payable to the entity’s auditors.
common practice: IAS 1 112 c
ifrs-full
AuditorsRemunerationAbstract
Auditor’s remuneration [abstract]
ifrs-full
AuditorsRemunerationForAuditServices
X duration, debit
Auditor’s remuneration for audit services
The amount of fees paid or payable to the entity’s auditors for auditing services.
common practice: IAS 1 112 c
ifrs-full
AuditorsRemunerationForOtherServices
X duration, debit
Auditor’s remuneration for other services
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.
common practice: IAS 1 112 c
ifrs-full
AuditorsRemunerationForTaxServices
X duration, debit
Auditor’s remuneration for tax services
The amount of fees paid or payable to the entity’s auditors for tax services.
common practice: IAS 1 112 c
ifrs-full
AuthorisedCapitalCommitmentsButNotContractedFor
X instant, credit
Authorised capital commitments but not contracted for
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]
common practice: IAS 1 112 c
ifrs-full
AvailableforsaleFinancialAssetsAbstract
Available-for-sale financial assets [abstract]
ifrs-full
AverageEffectiveTaxRate
X instant, credit
Average effective tax rate
The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]
disclosure: IAS 12 81 c ii
ifrs-full
AverageForeignExchangeRate
X.XX duration
Average foreign exchange rate
The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.
common practice: IAS 1 112 c
ifrs-full
AverageNumberOfEmployees
X.XX duration
Average number of employees
The average number of personnel employed by the entity during a period.
common practice: IAS 1 112 c
ifrs-full
AveragePriceOfHedgingInstrument
X.XX instant
Average price of hedging instrument
The average price of a hedging instrument. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 23B b
ifrs-full
AverageRateOfHedgingInstrument
X.XX instant
Average rate of hedging instrument
The average rate of a hedging instrument. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 23B b
ifrs-full
BalancesOnCurrentAccountsFromCustomers
X instant, credit
Balances on current accounts from customers
The amount of balances in customers’ current accounts held by the entity.
common practice: IAS 1 112 c
ifrs-full
BalancesOnDemandDepositsFromCustomers
X instant, credit
Balances on demand deposits from customers
The amount of balances in customers’ demand deposits held by the entity.
common practice: IAS 1 112 c
ifrs-full
BalancesOnOtherDepositsFromCustomers
X instant, credit
Balances on other deposits from customers
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.
common practice: IAS 1 112 c
ifrs-full
BalancesOnTermDepositsFromCustomers
X instant, credit
Balances on term deposits from customers
The amount of balances in customers’ term deposits held by the entity.
common practice: IAS 1 112 c
ifrs-full
BalancesWithBanks
X instant, debit
Balances with banks
The amount of cash balances held at banks.
common practice: IAS 7 45
ifrs-full
BankAcceptanceAssets
X instant, debit
Bank acceptance assets
The amount of bank acceptances recognised as assets.
common practice: IAS 1 55
ifrs-full
BankAcceptanceLiabilities
X instant, credit
Bank acceptance liabilities
The amount of bank acceptances recognised as liabilities.
common practice: IAS 1 55
ifrs-full
BankAndSimilarCharges
X duration, debit
Bank and similar charges
The amount of bank and similar charges recognised by the entity as an expense.
common practice: IAS 1 112 c
ifrs-full
BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits
X instant, debit
Bank balances at central banks other than mandatory reserve deposits
The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]
common practice: IAS 1 112 c
ifrs-full
BankBorrowingsUndiscountedCashFlows
X instant, credit
Bank borrowings, undiscounted cash flows
The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]
example: IFRS 7 B11D, example: IFRS 7 IG31A
ifrs-full
BankDebtInstrumentsHeld
X instant, debit
Bank debt instruments held
The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]
common practice: IAS 1 112 c
ifrs-full
BankingArrangementsClassifiedAsCashEquivalents
X instant, debit
Other banking arrangements, classified as cash equivalents
A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]
common practice: IAS 7 45
ifrs-full
BankOverdraftsClassifiedAsCashEquivalents
X instant, credit
Bank overdrafts
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]
common practice: IAS 7 45
ifrs-full
BasicAndDilutedEarningsLossPerShare
X.XX duration
Basic and diluted earnings (loss) per share
The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]
common practice: IAS 1 85
ifrs-full
BasicAndDilutedEarningsLossPerShareFromContinuingOperations
X.XX duration
Basic and diluted earnings (loss) per share from continuing operations
Basic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]
common practice: IAS 1 85
ifrs-full
BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
Basic and diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]
disclosure: IFRS 14 26
ifrs-full
BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations
X.XX duration
Basic and diluted earnings (loss) per share from discontinued operations
Basic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]
common practice: IAS 1 85
ifrs-full
BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
Basic and 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: Basic and 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]]
disclosure: IFRS 14 26
ifrs-full
BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax
Basic and diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]
disclosure: IFRS 14 26
ifrs-full
BasicAndDilutedEarningsPerShareAbstract
Basic and diluted earnings per share [abstract]
ifrs-full
BasicEarningsLossPerShare
X.XX duration
Basic earnings (loss) per share
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).
disclosure: IAS 33 66
ifrs-full
BasicEarningsLossPerShareFromContinuingOperations
X.XX duration
Basic earnings (loss) per share from continuing operations
Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
disclosure: IAS 33 66
ifrs-full
BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]
disclosure: IFRS 14 26
ifrs-full
BasicEarningsLossPerShareFromDiscontinuedOperations
X.XX duration
Basic earnings (loss) per share from discontinued operations
Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
disclosure: IAS 33 68
ifrs-full
BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
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]]
disclosure: IFRS 14 26
ifrs-full
BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax
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]
disclosure: IFRS 14 26
ifrs-full
BasicEarningsPerShareAbstract
Basic earnings per share [abstract]
ifrs-full
BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries
text
Description of basis for attributing revenues from external customers to individual countries
The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]
disclosure: IFRS 8 33 a
ifrs-full
BearerBiologicalAssetsMember
member
Bearer biological assets [member]
This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]
example: IAS 41 43
ifrs-full
BearerPlants
X instant, debit
Bearer plants
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]
example: IAS 16 37 i
ifrs-full
BearerPlantsMember
member
Bearer plants [member]
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]
example: IAS 16 37 i
ifrs-full
BenefitsPaidOrPayable
X duration, debit
Benefits paid or payable
The amount of benefits paid or payable for retirement benefit plans.
disclosure: IAS 26 35 b v
ifrs-full
BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables
X instant, debit
Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables
The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 h iii
ifrs-full
BiologicalAssets
X instant, debit
Biological assets
The amount of living animals or plants recognised as assets.
disclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43
ifrs-full
BiologicalAssetsAgeMember
member
Biological assets, age [member]
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]
example: IAS 41 43
ifrs-full
BiologicalAssetsAxis
axis
Biological assets [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
common practice: IAS 41 50
ifrs-full
BiologicalAssetsByAgeAxis
axis
Biological assets by age [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IAS 41 43
ifrs-full
BiologicalAssetsByGroupAxis
axis
Biological assets by group [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 41 41
ifrs-full
BiologicalAssetsByTypeAxis
axis
Biological assets by type [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IAS 41 43
ifrs-full
BiologicalAssetsGroupMember
member
Biological assets, group [member]
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]
disclosure: IAS 41 41
ifrs-full
BiologicalAssetsMember
member
Biological assets [member]
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.
common practice: IAS 41 50
ifrs-full
BiologicalAssetsPledgedAsSecurityForLiabilities
X instant, debit
Biological assets pledged as security for liabilities
The amount of biological assets pledged as security for liabilities. [Refer: Biological assets]
disclosure: IAS 41 49 a
ifrs-full
BiologicalAssetsTypeMember
member
Biological assets, type [member]
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]
example: IAS 41 43
ifrs-full
BiologicalAssetsWhoseTitleIsRestricted
X instant, debit
Biological assets whose title is restricted
The amount of biological assets whose title is restricted. [Refer: Biological assets]
disclosure: IAS 41 49 a
ifrs-full
BondsIssued
X instant, credit
Bonds issued
The amount of bonds issued by the entity.
common practice: IAS 1 112 c
ifrs-full
BondsIssuedUndiscountedCashFlows
X instant, credit
Bonds issued, undiscounted cash flows
The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]
example: IFRS 7 B11D, example: IFRS 7 IG31A
ifrs-full
BorrowingCostsAbstract
Borrowing costs [abstract]
ifrs-full
BorrowingCostsCapitalised
X duration
Borrowing costs capitalised
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.
disclosure: IAS 23 26 a
ifrs-full
BorrowingCostsIncurred
X duration
Borrowing costs incurred
The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.
common practice: IAS 1 112 c
ifrs-full
BorrowingCostsRecognisedAsExpense
X duration, debit
Borrowing costs recognised as expense
The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.
common practice: IAS 1 112 c
ifrs-full
Borrowings
X instant, credit
Borrowings
The amount of outstanding funds that the entity is obligated to repay.
common practice: IAS 1 55
ifrs-full
BorrowingsAbstract
Borrowings [abstract]
ifrs-full
BorrowingsAdjustmentToInterestRateBasis
X.XX instant
Borrowings, adjustment to interest rate basis
The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
common practice: IFRS 7 7
ifrs-full
BorrowingsByNameAxis
axis
Borrowings by name [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
common practice: IFRS 7 7
ifrs-full
BorrowingsByNameMember
member
Borrowings by name [member]
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]
common practice: IFRS 7 7
ifrs-full
BorrowingsByTypeAbstract
Borrowings, by type [abstract]
ifrs-full
BorrowingsInterestRate
X.XX instant
Borrowings, interest rate
The interest rate on borrowings. [Refer: Borrowings]
common practice: IFRS 7 7
ifrs-full
BorrowingsInterestRateBasis
text
Borrowings, interest rate basis
The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]
common practice: IFRS 7 7
ifrs-full
BorrowingsMaturity
text
Borrowings, maturity
The maturity of borrowings. [Refer: Borrowings]
common practice: IFRS 7 7
ifrs-full
BorrowingsOriginalCurrency
text
Borrowings, original currency
The currency in which the borrowings are denominated. [Refer: Borrowings]
common practice: IFRS 7 7
ifrs-full
BorrowingsRecognisedAsOfAcquisitionDate
X instant, credit
Borrowings recognised as of acquisition date
The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
BottomOfRangeMember
member
Bottom of range [member]
This member stands for the bottom of a range.
example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-full
BrandNames
X instant, debit
Brand names
The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 a
ifrs-full
BrandNamesMember
member
Brand names [member]
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]
example: IAS 38 119 a
ifrs-full
BroadcastingRightsMember
member
Broadcasting rights [member]
This member stands for broadcasting rights.
common practice: IAS 38 119
ifrs-full
BrokerageFeeExpense
X duration, debit
Brokerage fee expense
The amount of expense recognised for brokerage fees charged to the entity.
common practice: IAS 1 112 c
ifrs-full
BrokerageFeeIncome
X duration, credit
Brokerage fee income
The amount of income recognised for brokerage fees charged by the entity.
common practice: IAS 1 112 c
ifrs-full
Buildings
X instant, debit
Buildings
The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
BuildingsMember
member
Buildings [member]
This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
BusinessCombinationsAxis
axis
Business combinations [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 3 B64
ifrs-full
BusinessCombinationsMember
member
Business combinations [member]
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.
disclosure: IFRS 3 B64
ifrs-full
CancellationOfTreasuryShares
X duration, credit
Cancellation of treasury shares
The amount of treasury stock cancelled during the period. [Refer: Treasury shares]
common practice: IAS 1 106 d
ifrs-full
CapitalCommitments
X instant, credit
Capital commitments
The amount of future capital expenditures that the entity is committed to make.
common practice: IAS 1 112 c
ifrs-full
CapitalCommitmentsAbstract
Capital commitments [abstract]
ifrs-full
CapitalisationRateMeasurementInputMember
member
Capitalisation rate, measurement input [member]
This member stands for a capitalisation rate used as a measurement input.
example: IFRS 13 93 d, example: IFRS 13 IE63
ifrs-full
CapitalisationRateOfBorrowingCostsEligibleForCapitalisation
X.XX duration
Capitalisation rate of borrowing costs eligible for capitalisation
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]
disclosure: IAS 23 26 b
ifrs-full
CapitalisedDevelopmentExpenditureMember
member
Capitalised development expenditure [member]
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.
common practice: IAS 38 119
ifrs-full
CapitalRedemptionReserve
X instant, credit
Capital redemption reserve
A component of equity representing the reserve for the redemption of the entity’s own shares.
common practice: IAS 1 55
ifrs-full
CapitalRedemptionReserveMember
member
Capital redemption reserve [member]
This member stands for a component of equity representing the reserve for the redemption of the entity’s own shares.
common practice: IAS 1 108
ifrs-full
CapitalRequirementsAxis
axis
Capital requirements [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 136
ifrs-full
CapitalRequirementsMember
member
Capital requirements [member]
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: IAS 1 136
ifrs-full
CapitalReserve
X instant, credit
Capital reserve
A component of equity representing the capital reserves.
common practice: IAS 1 55
ifrs-full
CapitalReserveMember
member
Capital reserve [member]
This member stands for a component of equity representing capital reserves.
common practice: IAS 1 108
ifrs-full
CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
axis
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 16 73 d, disclosure: IAS 16 73 e, disclosure: IAS 38 118 c, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 c, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, common practice: IFRS 7 IG29 – Expiry date 2021-01-01, common practice: IFRS 7 37 b – Expiry date 2021-01-01
ifrs-full
CarryingAmountMember
member
Carrying amount [member]
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]
disclosure: IAS 16 73 e, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, example: IFRS 7 IG29 a – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01
ifrs-full
Cash
X instant, debit
Cash
The amount of cash on hand and demand deposits. [Refer: Cash on hand]
common practice: IAS 7 45
ifrs-full
CashAbstract
Cash [abstract]
ifrs-full
CashAdvancesAndLoansFromRelatedParties
X duration, debit
Cash advances and loans from related parties
The cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]
common practice: IAS 7 17
ifrs-full
CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
X duration, credit
Cash advances and loans made to other parties, classified as investing activities
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.
example: IAS 7 16 e
ifrs-full
CashAdvancesAndLoansMadeToRelatedParties
X duration, credit
Cash advances and loans made to related parties
The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]
common practice: IAS 7 16
ifrs-full
CashAndBankBalancesAtCentralBanks
X instant, debit
Cash and bank balances at central banks
The amount of cash and bank balances held at central banks.
common practice: IAS 1 55
ifrs-full
CashAndCashEquivalents
X instant, debit
Cash and cash equivalents
The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
disclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a
ifrs-full
CashAndCashEquivalentsAbstract
Cash and cash equivalents [abstract]
ifrs-full
CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets
X instant, debit
Cash and cash equivalents, amount contributed to fair value of plan assets
The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]
example: IAS 19 142 a
ifrs-full
CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale
X instant, debit
Cash and cash equivalents classified as part of disposal group held for sale
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]]
common practice: IAS 7 45
ifrs-full
CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup
X instant, debit
Cash and cash equivalents held by entity unavailable for use by group
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]
disclosure: IAS 7 48
ifrs-full
CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
X instant, debit
Cash and cash equivalents if different from statement of financial position
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]
common practice: IAS 7 45
ifrs-full
CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract
Cash and cash equivalents if different from statement of financial position [abstract]
ifrs-full
CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013
X duration, debit
Cash and cash equivalents in subsidiary or businesses acquired or disposed
The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]
disclosure: IAS 7 40 c
ifrs-full
CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
X instant, debit
Cash and cash equivalents recognised as of acquisition date
The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
X instant, debit
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
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]
example: IFRS 7 IG40D, example: IFRS 7 13C d ii
ifrs-full
CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
X instant, credit
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets
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]
example: IFRS 7 IG40D, example: IFRS 7 13C d ii
ifrs-full
CashEquivalents
X instant, debit
Cash equivalents
The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
common practice: IAS 7 45
ifrs-full
CashEquivalentsAbstract
Cash equivalents [abstract]
ifrs-full
CashFlowHedgesAbstract
Cash flow hedges [abstract]
ifrs-full
CashFlowHedgesMember
member
Cash flow hedges [member]
This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]
disclosure: IAS 39 86 b, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C
ifrs-full
CashFlowsFromContinuingAndDiscontinuedOperationsAbstract
Cash flows from continuing and discontinued operations [abstract]
ifrs-full
CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
X duration, debit
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities
The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
disclosure: IAS 7 39
ifrs-full
CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents
X duration, debit
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents
The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
common practice: IAS 7 16
ifrs-full
CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments
X duration, debit
Cash flows from (used in) decrease (increase) in short-term deposits and investments
The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.
common practice: IAS 7 16
ifrs-full
CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities
X duration, debit
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities
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.
disclosure: IFRS 6 24 b
ifrs-full
CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities
X duration, debit
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities
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.
disclosure: IFRS 6 24 b
ifrs-full
CashFlowsFromUsedInFinancingActivities
X duration, debit
Cash flows from (used in) financing activities
The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-full
CashFlowsFromUsedInFinancingActivitiesAbstract
Cash flows from (used in) financing activities [abstract]
ifrs-full
CashFlowsFromUsedInFinancingActivitiesContinuingOperations
X duration, debit
Cash flows from (used in) financing activities, continuing operations
The cash flows from (used in) the entity’s financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities]
disclosure: IFRS 5 33 c
ifrs-full
CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
X duration, debit
Cash flows from (used in) financing activities, discontinued operations
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]
disclosure: IFRS 5 33 c
ifrs-full
CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings
X duration, debit
Cash flows from (used in) increase (decrease) in current borrowings
The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]
common practice: IAS 7 17
ifrs-full
CashFlowsFromUsedInIncreasesInOperatingCapacity
X duration, debit
Cash flows from (used in) increases in operating capacity
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).
example: IAS 7 50 c
ifrs-full
CashFlowsFromUsedInInsuranceContracts
X duration, debit
Cash flows from (used in) insurance contracts
The cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
CashFlowsFromUsedInInvestingActivities
X duration, debit
Cash flows from (used in) investing activities
The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-full
CashFlowsFromUsedInInvestingActivitiesAbstract
Cash flows from (used in) investing activities [abstract]
ifrs-full
CashFlowsFromUsedInInvestingActivitiesContinuingOperations
X duration, debit
Cash flows from (used in) investing activities, continuing operations
The cash flows from (used in) the entity’s investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities]
disclosure: IFRS 5 33 c
ifrs-full
CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
X duration, debit
Cash flows from (used in) investing activities, discontinued operations
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]
disclosure: IFRS 5 33 c
ifrs-full
CashFlowsFromUsedInMaintainingOperatingCapacity
X duration, debit
Cash flows from (used in) maintaining operating capacity
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).
example: IAS 7 50 c
ifrs-full
CashFlowsFromUsedInOperatingActivities
X duration
Cash flows from (used in) operating activities
The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-full
CashFlowsFromUsedInOperatingActivitiesAbstract
Cash flows from (used in) operating activities [abstract]
ifrs-full
CashFlowsFromUsedInOperatingActivitiesContinuingOperations
X duration, debit
Cash flows from (used in) operating activities, continuing operations
The cash flows from (used in) the entity’s operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities]
disclosure: IFRS 5 33 c
ifrs-full
CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
X duration, debit
Cash flows from (used in) operating activities, discontinued operations
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]
disclosure: IFRS 5 33 c
ifrs-full
CashFlowsFromUsedInOperations
X duration
Cash flows from (used in) operations
The cash from (used in) the entity’s operations.
example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20
ifrs-full
CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital
X duration
Cash flows from (used in) operations before changes in working capital
The cash inflow (outflow) from the entity’s operations before changes in working capital.
example: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20
ifrs-full
CashFlowsUsedInExplorationAndDevelopmentActivities
X duration, credit
Cash flows used in exploration and development activities
The cash outflow for exploration and development activities.
common practice: IAS 7 16
ifrs-full
CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
X duration, debit
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities
The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
disclosure: IAS 7 39
ifrs-full
CashOnHand
X instant, debit
Cash on hand
The amount of cash held by the entity. This does not include demand deposits.
common practice: IAS 7 45
ifrs-full
CashOutflowForLeases
X duration, credit
Cash outflow for leases
The cash outflow for leases.
disclosure: IFRS 16 53 g
ifrs-full
CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, debit
Cash paid, liabilities under insurance contracts and reinsurance contracts issued
The decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
example: IFRS 4 IG37 c – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
X duration, credit
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
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.
example: IAS 7 16 g
ifrs-full
CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities
X duration, debit
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
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.
example: IAS 7 16 h
ifrs-full
CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities
X duration, debit
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities
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.
example: IAS 7 16 f
ifrs-full
CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties
X duration, debit
Cash receipts from repayment of advances and loans made to related parties
The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]
common practice: IAS 7 16
ifrs-full
CashRepaymentsOfAdvancesAndLoansFromRelatedParties
X duration, credit
Cash repayments of advances and loans from related parties
The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]
common practice: IAS 7 17
ifrs-full
CashTransferred
X instant, credit
Cash transferred
The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 f i
ifrs-full
CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
axis
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 15 128 a
ifrs-full
CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember
member
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]
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]
disclosure: IFRS 15 128 a
ifrs-full
CategoriesOfCurrentFinancialAssetsAbstract
Categories of current financial assets [abstract]
ifrs-full
CategoriesOfCurrentFinancialLiabilitiesAbstract
Categories of current financial liabilities [abstract]
ifrs-full
CategoriesOfFinancialAssetsAbstract
Categories of financial assets [abstract]
ifrs-full
CategoriesOfFinancialAssetsAxis
axis
Categories of financial assets [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 8
ifrs-full
CategoriesOfFinancialLiabilitiesAbstract
Categories of financial liabilities [abstract]
ifrs-full
CategoriesOfFinancialLiabilitiesAxis
axis
Categories of financial liabilities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 8
ifrs-full
CategoriesOfNoncurrentFinancialAssetsAbstract
Categories of non-current financial assets [abstract]
ifrs-full
CategoriesOfNoncurrentFinancialLiabilitiesAbstract
Categories of non-current financial liabilities [abstract]
ifrs-full
CategoriesOfRelatedPartiesAxis
axis
Categories of related parties [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 24 19
ifrs-full
ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset
X duration, debit
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset
The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]
disclosure: IAS 12 81 j
ifrs-full
ChangeInValueOfForeignCurrencyBasisSpreadsAbstract
Change in value of foreign currency basis spreads [abstract]
ifrs-full
ChangeInValueOfForwardElementsOfForwardContractsAbstract
Change in value of forward elements of forward contracts [abstract]
ifrs-full
ChangeInValueOfTimeValueOfOptionsAbstract
Change in value of time value of options [abstract]
ifrs-full
ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract
Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-full
ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
Changes in allowance account for credit losses of financial assets [abstract]
ifrs-full
ChangesInBiologicalAssets
X duration, debit
Increase (decrease) in biological assets
The increase (decrease) in biological assets. [Refer: Biological assets]
disclosure: IAS 41 50
ifrs-full
ChangesInBiologicalAssetsAbstract
Changes in biological assets [abstract]
ifrs-full
ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
Changes in contingent liabilities recognised in business combination [abstract]
ifrs-full
ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract
Changes in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-full
ChangesInDeferredTaxLiabilityAssetAbstract
Changes in deferred tax liability (asset) [abstract]
ifrs-full
ChangesInEquity
X duration, credit
Increase (decrease) in equity
The increase (decrease) in equity. [Refer: Equity]
disclosure: IAS 1 106 d
ifrs-full
ChangesInEquityAbstract
Changes in equity [abstract]
ifrs-full
ChangesInExposureToRisk
text
Description of changes in exposure to risk
The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 33 c
ifrs-full
ChangesInFairValueMeasurementAssetsAbstract
Changes in fair value measurement, assets [abstract]
ifrs-full
ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
Changes in fair value measurement, entity’s own equity instruments [abstract]
ifrs-full
ChangesInFairValueMeasurementLiabilitiesAbstract
Changes in fair value measurement, liabilities [abstract]
ifrs-full
ChangesInFairValueOfCreditDerivativeAbstract
Changes in fair value of credit derivative [abstract]
ifrs-full
ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets
X duration, debit
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
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]
disclosure: IFRS 7 9 c
ifrs-full
ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments
X duration
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
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]
disclosure: IFRS 7 9 d
ifrs-full
ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability
X duration, credit
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
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]]
disclosure: IFRS 7 10A a, disclosure: IFRS 7 10 a – Expiry date 2021-01-01
ifrs-full
ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets
X duration, debit
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets
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]]
disclosure: IFRS 7 9 c – Expiry date 2021-01-01
ifrs-full
ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments
X duration
Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables
The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]
disclosure: IFRS 7 9 d – Expiry date 2021-01-01
ifrs-full
ChangesInGoodwill
X duration, debit
Increase (decrease) in goodwill
The increase (decrease) in goodwill. [Refer: Goodwill]
disclosure: IFRS 3 B67 d
ifrs-full
ChangesInGoodwillAbstract
Changes in goodwill [abstract]
ifrs-full
ChangesInInsuranceContractsForReconciliationByComponentsAbstract
Changes in insurance contracts for reconciliation by components [abstract]
ifrs-full
ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]
ifrs-full
ChangesInIntangibleAssetsAndGoodwillAbstract
Changes in intangible assets and goodwill [abstract]
ifrs-full
ChangesInIntangibleAssetsOtherThanGoodwill
X duration, debit
Increase (decrease) in intangible assets other than goodwill
The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 118 e
ifrs-full
ChangesInIntangibleAssetsOtherThanGoodwillAbstract
Changes in intangible assets other than goodwill [abstract]
ifrs-full
ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
X duration, debit
Decrease (increase) in inventories of finished goods and work in progress
The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]
example: IAS 1 102, disclosure: IAS 1 99
ifrs-full
ChangesInInvestmentProperty
X duration, debit
Increase (decrease) in investment property
The increase (decrease) in investment property. [Refer: Investment property]
disclosure: IAS 40 79 d, disclosure: IAS 40 76
ifrs-full
ChangesInInvestmentPropertyAbstract
Changes in investment property [abstract]
ifrs-full
ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract
Changes in liabilities arising from financing activities [abstract]
ifrs-full
ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract
Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-full
ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
text
Description of changes in methods and assumptions used in preparing sensitivity analysis
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]]
disclosure: IFRS 7 40 c
ifrs-full
ChangesInMethodsUsedToMeasureRisk
text
Description of changes in methods used to measure risk
The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 33 c
ifrs-full
ChangesInNetAssetsAvailableForBenefitsAbstract
Changes in net assets available for benefits [abstract]
ifrs-full
ChangesInNetDefinedBenefitLiabilityAssetAbstract
Changes in net defined benefit liability (asset) [abstract]
ifrs-full
ChangesInNominalAmountOfCreditDerivativeAbstract
Changes in nominal amount of credit derivative [abstract]
ifrs-full
ChangesInNumberOfSharesOutstandingAbstract
Changes in number of shares outstanding [abstract]
ifrs-full
ChangesInObjectivesPoliciesAndProcessesForManagingRisk
text
Description of changes in objectives, policies and processes for managing risk
The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 33 c
ifrs-full
ChangesInOtherProvisions
X duration, credit
Increase (decrease) in other provisions
The increase (decrease) in other provisions. [Refer: Other provisions]
disclosure: IAS 37 84
ifrs-full
ChangesInOtherProvisionsAbstract
Changes in other provisions [abstract]
ifrs-full
ChangesInPropertyPlantAndEquipment
X duration, debit
Increase (decrease) in property, plant and equipment
The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 e
ifrs-full
ChangesInPropertyPlantAndEquipmentAbstract
Changes in property, plant and equipment [abstract]
ifrs-full
ChangesInRegulatoryDeferralAccountCreditBalancesAbstract
Changes in regulatory deferral account credit balances [abstract]
ifrs-full
ChangesInRegulatoryDeferralAccountDebitBalancesAbstract
Changes in regulatory deferral account debit balances [abstract]
ifrs-full
ChangesInReimbursementRightsAbstract
Changes in reimbursement rights [abstract]
ifrs-full
ChangesInReimbursementRightsAtFairValue
X duration, debit
Increase (decrease) in reimbursement rights, at fair value
The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]
disclosure: IAS 19 141
ifrs-full
ChangesInReinsuranceAssetsAbstract
Changes in reinsurance assets [abstract]
ifrs-full
ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
member
Changes in tax rates or tax laws enacted or announced [member]
This member stands for changes in tax rates or tax laws enacted or announced.
example: IAS 10 22 h
ifrs-full
CharacteristicsOfDefinedBenefitPlansAxis
axis
Characteristics of defined benefit plans [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IAS 19 138 b
ifrs-full
CharacteristicsOfDefinedBenefitPlansMember
member
Characteristics of defined benefit plans [member]
This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the “Characteristics of defined benefits plans” axis if no other member is used.
example: IAS 19 138 b
ifrs-full
CirculationRevenue
X duration, credit
Circulation revenue
The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
CircumstancesLeadingToReversalsOfInventoryWritedown
text
Description of circumstances leading to reversals of inventory write-down
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]
disclosure: IAS 2 36 g
ifrs-full
ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries
X duration, debit
Claims and benefits paid, net of reinsurance recoveries
The amount of claims and benefits paid to policyholders, net of reinsurance recoveries.
common practice: IAS 1 85
ifrs-full
ClaimsIncurredButNotReported
X instant, credit
Claims incurred but not reported
The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.
example: IFRS 4 IG22 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
ClaimsReportedByPolicyholders
X instant, credit
Claims reported by policyholders
The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]
example: IFRS 4 IG22 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
ClassesOfAcquiredReceivablesAxis
axis
Classes of acquired receivables [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 3 B64 h
ifrs-full
ClassesOfAcquiredReceivablesMember
member
Classes of acquired receivables [member]
This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the “Classes of acquired receivables” axis if no other member is used. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 h
ifrs-full
ClassesOfAssetsAxis
axis
Classes of assets [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53
ifrs-full
ClassesOfAssetsMember
member
Assets [member]
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.
disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53
ifrs-full
ClassesOfCashPaymentsAbstract
Classes of cash payments from operating activities [abstract]
ifrs-full
ClassesOfCashReceiptsFromOperatingActivitiesAbstract
Classes of cash receipts from operating activities [abstract]
ifrs-full
ClassesOfContingentLiabilitiesAxis
axis
Classes of contingent liabilities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 37 86, disclosure: IFRS 3 B67 c
ifrs-full
ClassesOfCurrentInventoriesAlternativeAbstract
Classes of current inventories, alternative [abstract]
ifrs-full
ClassesOfEmployeeBenefitsExpenseAbstract
Classes of employee benefits expense [abstract]
ifrs-full
ClassesOfEntitysOwnEquityInstrumentsAxis
axis
Classes of entity’s own equity instruments [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 13 93
ifrs-full
ClassesOfFinancialAssetsAxis
axis
Classes of financial assets [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 9 7.2.34, disclosure: IFRS 17 C32 – Effective 2021-01-01, disclosure: IFRS 4 39L b – Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I
ifrs-full
ClassesOfFinancialInstrumentsAxis
axis
Classes of financial instruments [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full
ClassesOfFinancialInstrumentsMember
member
Financial instruments, class [member]
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]
disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full
ClassesOfFinancialLiabilitiesAxis
axis
Classes of financial liabilities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I
ifrs-full
ClassesOfIntangibleAssetsAndGoodwillAxis
axis
Classes of intangible assets and goodwill [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
common practice: IAS 38 118
ifrs-full
ClassesOfIntangibleAssetsOtherThanGoodwillAxis
axis
Classes of intangible assets other than goodwill [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 38 118
ifrs-full
ClassesOfInventoriesAbstract
Classes of current inventories [abstract]
ifrs-full
ClassesOfLiabilitiesAxis
axis
Classes of liabilities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 13 93
ifrs-full
ClassesOfOrdinarySharesAxis
axis
Classes of ordinary shares [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 33 66
ifrs-full
ClassesOfOtherProvisionsAbstract
Classes of other provisions [abstract]
ifrs-full
ClassesOfPropertyPlantAndEquipmentAxis
axis
Classes of property, plant and equipment [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 16 73
ifrs-full
ClassesOfProvisionsAxis
axis
Classes of other provisions [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 37 84
ifrs-full
ClassesOfRegulatoryDeferralAccountBalancesAxis
axis
Classes of regulatory deferral account balances [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 14 30 c, disclosure: IFRS 14 33
ifrs-full
ClassesOfRegulatoryDeferralAccountBalancesMember
member
Classes of regulatory deferral account balances [member]
This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the “Classes of regulatory deferral account balances” axis if no other member is used. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 30 c, disclosure: IFRS 14 33
ifrs-full
ClassesOfShareCapitalAxis
axis
Classes of share capital [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 79 a
ifrs-full
ClassesOfShareCapitalMember
member
Share capital [member]
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.
disclosure: IAS 1 79 a
ifrs-full
ClassificationOfAssetsAsHeldForSaleMember
member
Classification of assets as held for sale [member]
This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]
example: IAS 10 22 c
ifrs-full
ClosingForeignExchangeRate
X.XX instant
Closing foreign exchange rate
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.
common practice: IAS 1 112 c
ifrs-full
CommencementOfMajorLitigationMember
member
Commencement of major litigation [member]
This member stands for the commencement of major litigation.
example: IAS 10 22 j
ifrs-full
CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup
text
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group
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: IAS 7 48
ifrs-full
CommercialPapersIssued
X instant, credit
Commercial papers issued
The amount of commercial paper issued by the entity.
common practice: IAS 1 112 c
ifrs-full
CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets
X instant, credit
Commitments for development or acquisition of biological assets
The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]
disclosure: IAS 41 49 b
ifrs-full
CommitmentsInRelationToJointVentures
X instant, credit
Commitments in relation to joint ventures
The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]
disclosure: IFRS 12 23 a
ifrs-full
CommitmentsMadeByEntityRelatedPartyTransactions
X duration
Commitments made by entity, related party transactions
The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]
example: IAS 24 21 i
ifrs-full
CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
X duration
Commitments made on behalf of entity, related party transactions
The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]
example: IAS 24 21 i
ifrs-full
CommodityPriceRiskMember
member
Commodity price risk [member]
This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]
example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-full
CommunicationAndNetworkEquipmentMember
member
Communication and network equipment [member]
This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
CommunicationExpense
X duration, debit
Communication expense
The amount of expense arising from communication.
common practice: IAS 1 112 c
ifrs-full
CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment
X duration, credit
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up
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]
disclosure: IAS 16 74 d
ifrs-full
ComponentsOfEquityAxis
axis
Components of equity [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 106
ifrs-full
ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
ifrs-full
ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
ifrs-full
ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
ifrs-full
ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
ifrs-full
ComprehensiveIncome
X duration, credit
Comprehensive income
The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
disclosure: IAS 1 106 a, disclosure: IAS 1 81A c, disclosure: IFRS 1 32 a ii, disclosure: IFRS 1 24 b, disclosure: IFRS 12 B12 b ix, example: IFRS 12 B10 b
ifrs-full
ComprehensiveIncomeAbstract
Comprehensive income [abstract]
ifrs-full
ComprehensiveIncomeAttributableToAbstract
Comprehensive income attributable to [abstract]
ifrs-full
ComprehensiveIncomeAttributableToNoncontrollingInterests
X duration, credit
Comprehensive income, attributable to non-controlling interests
The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
disclosure: IAS 1 106 a, disclosure: IAS 1 81B b i
ifrs-full
ComprehensiveIncomeAttributableToOwnersOfParent
X duration, credit
Comprehensive income, attributable to owners of parent
The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
disclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii
ifrs-full
ComputerEquipmentMember
member
Computer equipment [member]
This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
ComputerSoftware
X instant, debit
Computer software
The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 c
ifrs-full
ComputerSoftwareMember
member
Computer software [member]
This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 c
ifrs-full
ConcentrationsOfRisk
text
Description of concentrations of risk
The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 34 c
ifrs-full
ConcentrationsOfRiskAxis
axis
Concentrations of risk [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 127 – Effective 2021-01-01
ifrs-full
ConcentrationsOfRiskMember
member
Concentrations of risk [member]
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: IFRS 17 127 – Effective 2021-01-01
ifrs-full
ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk
X.XX instant
Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk
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: IFRS 17 119 – Effective 2021-01-01
ifrs-full
ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk
X.XX instant
Confidence level used to determine risk adjustment for non-financial risk
The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]
disclosure: IFRS 17 119 – Effective 2021-01-01
ifrs-full
ConsensusPricingMember
member
Consensus pricing [member]
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]]
example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-full
ConsiderationPaidReceived
X duration, credit
Consideration paid (received)
The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]
disclosure: IAS 7 40 a
ifrs-full
ConsolidatedAndSeparateFinancialStatementsAxis
axis
Consolidated and separate financial statements [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 27 4
ifrs-full
ConsolidatedMember
member
Consolidated [member]
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.
disclosure: IAS 27 4
ifrs-full
ConsolidatedStructuredEntitiesAxis
axis
Consolidated structured entities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities
ifrs-full
ConsolidatedStructuredEntitiesMember
member
Consolidated structured entities [member]
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: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities
ifrs-full
ConstantPrepaymentRateMeasurementInputMember
member
Constant prepayment rate, measurement input [member]
This member stands for the constant prepayment rate used as a measurement input.
example: IFRS 13 93 d, example: IFRS 13 IE63
ifrs-full
ConstructionInProgress
X instant, debit
Construction in progress
The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]
common practice: IAS 16 37
ifrs-full
ConstructionInProgressMember
member
Construction in progress [member]
This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
ConsumableBiologicalAssetsMember
member
Consumable biological assets [member]
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]
example: IAS 41 43
ifrs-full
ConsumerLoans
X instant, debit
Loans to consumers
The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]
common practice: IAS 1 112 c
ifrs-full
ConsumerLoansMember
member
Loans to consumers [member]
This member stands for loans that are made to individuals for personal use.
example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20C
ifrs-full
ContingentConsiderationMember
member
Contingent consideration [member]
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.
common practice: IFRS 13 94
ifrs-full
ContingentConsiderationRecognisedAsOfAcquisitionDate
X instant, credit
Contingent consideration recognised as of acquisition date
The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 g i
ifrs-full
ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures
X instant, credit
Contingent liabilities incurred in relation to interests in joint ventures
The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
disclosure: IFRS 12 23 b
ifrs-full
ContingentLiabilitiesIncurredInRelationToInterestsInAssociates
X instant, credit
Contingent liabilities incurred in relation to interests in associates
The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]
disclosure: IFRS 12 23 b
ifrs-full
ContingentLiabilitiesMember
member
Contingent liabilities [member]
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.
disclosure: IAS 37 88, disclosure: IFRS 3 B67 c
ifrs-full
ContingentLiabilitiesOfJointVentureMember
member
Contingent liabilities related to joint ventures [member]
This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
example: IAS 37 88
ifrs-full
ContingentLiabilitiesRecognisedAsOfAcquisitionDate
X instant, credit
Contingent liabilities recognised as of acquisition date
The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-full
ContingentLiabilitiesRecognisedInBusinessCombination
X instant, credit
Contingent liabilities recognised in business combination
The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B67 c
ifrs-full
ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember
member
Contingent liability arising from post-employment benefit obligations [member]
This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]
disclosure: IAS 19 152
ifrs-full
ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
member
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]
example: IAS 37 88
ifrs-full
ContingentLiabilityForGuaranteesMember
member
Contingent liability for guarantees [member]
This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]
common practice: IAS 37 88
ifrs-full
ContinuingAndDiscontinuedOperationsAxis
axis
Continuing and discontinued operations [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 5 Presentation and Disclosure
ifrs-full
ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis
axis
Continuing involvement in derecognised financial assets by type of instrument [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 7 B33
ifrs-full
ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis
axis
Continuing involvement in derecognised financial assets by type of transfer [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 7 B33
ifrs-full
ContinuingOperationsMember
member
Continuing operations [member]
This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the “Continuing and discontinued operations” axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]
disclosure: IFRS 5 Presentation and Disclosure
ifrs-full
ContractAssets
X instant, debit
Contract assets
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).
disclosure: IFRS 15 105, disclosure: IFRS 15 116 a
ifrs-full
ContractAssetsAbstract
Contract assets [abstract]
ifrs-full
ContractAssetsMember
member
Contract assets [member]
This member stands for contract assets. [Refer: Contract assets]
disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N
ifrs-full
ContractDurationAxis
axis
Contract duration [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 15 B89 e
ifrs-full
ContractDurationMember
member
Contract duration [member]
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.
example: IFRS 15 B89 e
ifrs-full
ContractLiabilities
X instant, credit
Contract liabilities
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.
disclosure: IFRS 15 105, disclosure: IFRS 15 116 a
ifrs-full
ContractLiabilitiesAbstract
Contract liabilities [abstract]
ifrs-full
ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged
X instant, credit
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged
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]]
example: IFRS 7 B11D d
ifrs-full
ContractualCapitalCommitments
X instant, credit
Contractual capital commitments
The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]
common practice: IAS 1 112 c
ifrs-full
ContractualCommitmentsForAcquisitionOfIntangibleAssets
X instant, credit
Contractual commitments for acquisition of intangible assets
The amount of contractual commitments for the acquisition of intangible assets.
disclosure: IAS 38 122 e
ifrs-full
ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
X instant, credit
Contractual commitments for acquisition of property, plant and equipment
The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 74 c
ifrs-full
ContractualServiceMargin
X instant, credit
Contractual service margin
The amount of the contractual service margin. [Refer: Contractual service margin [member]]
disclosure: IFRS 17 109 – Effective 2021-01-01
ifrs-full
ContractualServiceMarginMember
member
Contractual service margin [member]
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 services under the insurance contracts in the group.
disclosure: IFRS 17 101 c – Effective 2021-01-01, disclosure: IFRS 17 107 d – Effective 2021-01-01
ifrs-full
ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
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]
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-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
disclosure: IFRS 17 114 c – Effective 2021-01-01
ifrs-full
ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
member
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]
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-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
disclosure: IFRS 17 114 b – Effective 2021-01-01
ifrs-full
ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
member
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]
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-C19 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]
disclosure: IFRS 17 114 a – Effective 2021-01-01
ifrs-full
ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
X duration, debit
Contributions to plan by employer, net defined benefit liability (asset)
The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
disclosure: IAS 19 141 f
ifrs-full
ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
X duration, debit
Contributions to plan by plan participants, net defined benefit liability (asset)
The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
disclosure: IAS 19 141 f
ifrs-full
ContributionsToPlanNetDefinedBenefitLiabilityAsset
X duration, debit
Contributions to plan, net defined benefit liability (asset)
The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
disclosure: IAS 19 141 f
ifrs-full
ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract
Contributions to plan, net defined benefit liability (asset) [abstract]
ifrs-full
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
X instant, debit
Copyrights, patents and other industrial property rights, service and operating rights
The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 e
ifrs-full
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
member
Copyrights, patents and other industrial property rights, service and operating rights [member]
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]
example: IAS 38 119 e
ifrs-full
CorporateDebtInstrumentsHeld
X instant, debit
Corporate debt instruments held
The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]
common practice: IAS 1 112 c
ifrs-full
CorporateLoans
X instant, debit
Loans to corporate entities
The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]
common practice: IAS 1 112 c
ifrs-full
CorporateLoansMember
member
Loans to corporate entities [member]
This member stands for loans made to corporate entities.
common practice: IAS 1 112 c, example: IFRS 7 6, example: IFRS 7 IG20C
ifrs-full
CostApproachMember
member
Cost approach [member]
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”).
example: IFRS 13 62
ifrs-full
CostOfInventoriesRecognisedAsExpenseDuringPeriod
X duration, debit
Cost of inventories recognised as expense during period
The amount of inventories recognised as an expense during the period. [Refer: Inventories]
disclosure: IAS 2 36 d
ifrs-full
CostOfMerchandiseSold
X duration, debit
Cost of merchandise sold
The amount of merchandise that was sold during the period and recognised as an expense.
common practice: IAS 1 85
ifrs-full
CostOfPurchasedEnergySold
X duration, debit
Cost of purchased energy sold
The amount of purchased energy that was sold during the period and recognised as an expense.
common practice: IAS 1 112 c
ifrs-full
CostOfSales
X duration, debit
Cost of sales
The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.
disclosure: IAS 1 99, disclosure: IAS 1 103
ifrs-full
CostOfSalesFoodAndBeverage
X duration, debit
Cost of sales, food and beverage
The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]
common practice: IAS 1 85
ifrs-full
CostOfSalesHotelOperations
X duration, debit
Cost of sales, hotel operations
The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]
common practice: IAS 1 85
ifrs-full
CostOfSalesRoomOccupancyServices
X duration, debit
Cost of sales, room occupancy services
The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]
common practice: IAS 1 85
ifrs-full
CostsToObtainContractsWithCustomersMember
member
Costs to obtain contracts with customers [member]
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]
example: IFRS 15 128 a
ifrs-full
CounterpartiesAxis
axis
Counterparties [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 B52
ifrs-full
CounterpartiesMember
member
Counterparties [member]
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.
disclosure: IFRS 7 B52
ifrs-full
CountryOfDomicileMember
member
Country of domicile [member]
This member stands for the country in which the entity is registered and where it has its legal address or registered office.
disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a
ifrs-full
CountryOfIncorporation
text
Country of incorporation
The country in which the entity is incorporated.
disclosure: IAS 1 138 a
ifrs-full
CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
text
Country of incorporation of entity whose consolidated financial statements have been produced for public use
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]]
disclosure: IAS 27 16 a
ifrs-full
CountryOfIncorporationOfJointOperation
text
Country of incorporation of joint operation
The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]
disclosure: IFRS 12 21 a iii
ifrs-full
CountryOfIncorporationOfJointVenture
text
Country of incorporation of joint venture
The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]
disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-full
CountryOfIncorporationOrResidenceOfAssociate
text
Country of incorporation of associate
The country in which an associate of the entity is incorporated. [Refer: Associates [member]]
disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-full
CountryOfIncorporationOrResidenceOfSubsidiary
text
Country of incorporation of subsidiary
The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]
disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b
ifrs-full
CreationDateAxis
axis
Creation date [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-full
CreditDerivativeFairValue
X instant, debit
Credit derivative, fair value
The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]
disclosure: IFRS 7 24G a
ifrs-full
CreditDerivativeNominalAmount
X instant
Credit derivative, nominal amount
The nominal amount of a credit derivative. [Refer: Derivatives [member]]
disclosure: IFRS 7 24G a
ifrs-full
CreditExposure
X instant
Credit exposure
The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]
example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
CreditImpairmentOfFinancialInstrumentsAxis
axis
Credit impairment of financial instruments [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full
CreditImpairmentOfFinancialInstrumentsMember
member
Credit impairment of financial instruments [member]
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.
disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full
CreditrelatedFeeAndCommissionIncome
X duration, credit
Credit-related fee and commission income
The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]
common practice: IAS 1 112 c
ifrs-full
CreditRiskMember
member
Credit risk [member]
This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, example: IFRS 7 32
ifrs-full
CreditSpreadMeasurementInputMember
member
Credit spread, measurement input [member]
This member stands for the credit spread used as a measurement input.
common practice: IFRS 13 93 d
ifrs-full
CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels
X duration, credit
Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models
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]
disclosure: IAS 40 75 f iv
ifrs-full
CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
X duration, credit
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income
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]
disclosure: IFRS 7 11B c
ifrs-full
CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory
X duration, credit
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category
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]
disclosure: IAS 1 82 cb
ifrs-full
CumulativePreferenceDividendsNotRecognised
X duration
Cumulative preference dividends not recognised
The amount of cumulative preference dividends not recognised.
disclosure: IAS 1 137 b
ifrs-full
CumulativeUnrecognisedShareOfLossesOfAssociates
X instant, credit
Cumulative unrecognised share of losses of associates
The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]
disclosure: IFRS 12 22 c
ifrs-full
CumulativeUnrecognisedShareOfLossesOfJointVentures
X instant, credit
Cumulative unrecognised share of losses of joint ventures
The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]
disclosure: IFRS 12 22 c
ifrs-full
CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod
X instant, credit
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method
The entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]
disclosure: IFRS 11 C4
ifrs-full
CurrencyRiskMember
member
Currency risk [member]
This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms
ifrs-full
CurrencySwapContractMember
member
Currency swap contract [member]
This member stands for a currency swap contract. [Refer: Swap contract [member]]
common practice: IAS 1 112 c
ifrs-full
CurrentAccruedExpensesAndOtherCurrentLiabilities
X instant, credit
Current accrued expenses and other current liabilities
The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]
common practice: IAS 1 55
ifrs-full
CurrentAccruedIncome
X instant, debit
Current accrued income
The amount of current accrued income. [Refer: Accrued income]
common practice: IAS 1 112 c
ifrs-full
CurrentAdvances
X instant, credit
Current advances received
The amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]
common practice: IAS 1 55
ifrs-full
CurrentAdvancesToSuppliers
X instant, debit
Current advances to suppliers
The amount of current advances made to suppliers before goods or services are received.
common practice: IAS 1 112 c
ifrs-full
CurrentAgriculturalProduce
X instant, debit
Current agricultural produce
A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]
common practice: IAS 2 37
ifrs-full
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
X duration, debit
Current and deferred tax relating to items credited (charged) directly to equity
The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]
disclosure: IAS 12 81 a
ifrs-full
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract
Current and deferred tax relating to items charged or credited directly to equity [abstract]
ifrs-full
CurrentAssets
X instant, debit
Current assets
The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within 12 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 12 months after the reporting period. [Refer: Assets]
disclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b
ifrs-full
CurrentAssetsAbstract
Current assets [abstract]
ifrs-full
CurrentAssetsLiabilities
X instant, debit
Current assets (liabilities)
The amount of current assets less the amount of current liabilities.
common practice: IAS 1 55
ifrs-full
CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
X instant, debit
Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners
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]
disclosure: IAS 1 66
ifrs-full
CurrentAssetsRecognisedAsOfAcquisitionDate
X instant, debit
Current assets recognised as of acquisition date
The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
CurrentBiologicalAssets
X instant, debit
Current biological assets
The amount of current biological assets. [Refer: Biological assets]
disclosure: IAS 1 54 f
ifrs-full
CurrentBiologicalAssetsMember
member
Current biological assets [member]
This member stands for current biological assets. [Refer: Biological assets]
common practice: IAS 41 50
ifrs-full
CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued
X instant, credit
Current bonds issued and current portion of non-current bonds issued
The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]
common practice: IAS 1 112 c
ifrs-full
CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings
X instant, credit
Current borrowings and current portion of non-current borrowings
The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
common practice: IAS 1 55
ifrs-full
CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract
Current borrowings and current portion of non-current borrowings [abstract]
ifrs-full
CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract
Current borrowings and current portion of non-current borrowings, by type [abstract]
ifrs-full
CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued
X instant, credit
Current commercial papers issued and current portion of non-current commercial papers issued
The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
common practice: IAS 1 112 c
ifrs-full
CurrentContractAssets
X instant, debit
Current contract assets
The amount of current contract assets. [Refer: Contract assets]
disclosure: IFRS 15 105
ifrs-full
CurrentContractLiabilities
X instant, credit
Current contract liabilities
The amount of current contract liabilities. [Refer: Contract liabilities]
disclosure: IFRS 15 105
ifrs-full
CurrentCrudeOil
X instant, debit
Current crude oil
A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentDebtInstrumentsIssued
X instant, credit
Current debt instruments issued
The amount of current debt instruments issued. [Refer: Debt instruments issued]
common practice: IAS 1 55
ifrs-full
CurrentDepositsFromCustomers
X instant, credit
Current deposits from customers
The amount of current deposits from customers. [Refer: Deposits from customers]
common practice: IAS 1 55
ifrs-full
CurrentDerivativeFinancialAssets
X instant, debit
Current derivative financial assets
The amount of current derivative financial assets. [Refer: Derivative financial assets]
common practice: IAS 1 55
ifrs-full
CurrentDerivativeFinancialLiabilities
X instant, credit
Current derivative financial liabilities
The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]
common practice: IAS 1 55
ifrs-full
CurrentDividendPayables
X instant, credit
Current dividend payables
The amount of current dividend payables. [Refer: Dividend payables]
common practice: IAS 1 55
ifrs-full
CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember
member
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.
example: IFRS 13 B36 d
ifrs-full
CurrentExciseTaxPayables
X instant, credit
Current excise tax payables
The amount of current excise tax payables. [Refer: Excise tax payables]
common practice: IAS 1 78
ifrs-full
CurrentFinanceLeaseReceivables
X instant, debit
Current finance lease receivables
The amount of current finance lease receivables. [Refer: Finance lease receivables]
common practice: IAS 1 55
ifrs-full
CurrentFinancialAssets
X instant, debit
Current financial assets
The amount of current financial assets. [Refer: Financial assets]
disclosure: IFRS 7 25
ifrs-full
CurrentFinancialAssetsAtAmortisedCost
X instant, debit
Current financial assets at amortised cost
The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
disclosure: IFRS 7 8 f
ifrs-full
CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Current financial assets at fair value through other comprehensive income
The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
disclosure: IFRS 7 8 h
ifrs-full
CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
Current financial assets at fair value through other comprehensive income [abstract]
ifrs-full
CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
X instant, debit
Current financial assets at fair value through profit or loss
The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
disclosure: IFRS 7 8 a
ifrs-full
CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract
Current financial assets at fair value through profit or loss [abstract]
ifrs-full
CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
X instant, debit
Current financial assets at fair value through profit or loss, classified as held for trading
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]
common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01
ifrs-full
CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
X instant, debit
Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 8 a
ifrs-full
CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
X instant, debit
Current financial assets at fair value through profit or loss, mandatorily measured at fair value
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]
disclosure: IFRS 7 8 a
ifrs-full
CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
X instant, debit
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
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]
disclosure: IFRS 7 8 a – Effective 2021-01-01
ifrs-full
CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
X instant, debit
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
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]
disclosure: IFRS 7 8 a – Effective 2021-01-01
ifrs-full
CurrentFinancialAssetsAvailableforsale
X instant, debit
Current financial assets available-for-sale
The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]
disclosure: IFRS 7 8 d – Expiry date 2021-01-01
ifrs-full
CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Current financial assets measured at fair value through other comprehensive income
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]
disclosure: IFRS 7 8 h
ifrs-full
CurrentFinancialLiabilities
X instant, credit
Current financial liabilities
The amount of current financial liabilities. [Refer: Financial liabilities]
disclosure: IFRS 7 25
ifrs-full
CurrentFinancialLiabilitiesAtAmortisedCost
X instant, credit
Current financial liabilities at amortised cost
The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01
ifrs-full
CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
X instant, credit
Current financial liabilities at fair value through profit or loss
The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
disclosure: IFRS 7 8 e
ifrs-full
CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
Current financial liabilities at fair value through profit or loss [abstract]
ifrs-full
CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
X instant, credit
Current financial liabilities at fair value through profit or loss, classified as held for trading
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]
disclosure: IFRS 7 8 e
ifrs-full
CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
X instant, credit
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 8 e
ifrs-full
CurrentFoodAndBeverage
X instant, debit
Current food and beverage
A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentFuel
X instant, debit
Current fuel
A classification of current inventory representing the amount of fuel. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentGovernmentGrants
X instant, credit
Current government grants
The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]
common practice: IAS 1 55
ifrs-full
CurrentHeldtomaturityInvestments
X instant, debit
Current held-to-maturity investments
The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]
disclosure: IFRS 7 8 b – Expiry date 2021-01-01
ifrs-full
CurrentInterestPayable
X instant, credit
Current interest payable
The amount of current interest payable. [Refer: Interest payable]
common practice: IAS 1 112 c
ifrs-full
CurrentInterestReceivable
X instant, debit
Current interest receivable
The amount of current interest receivable. [Refer: Interest receivable]
common practice: IAS 1 112 c
ifrs-full
CurrentInventoriesArisingFromExtractiveActivitiesAbstract
Current inventories arising from extractive activities [abstract]
ifrs-full
CurrentInventoriesHeldForSale
X instant, debit
Current inventories held for sale
A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentInventoriesInTransit
X instant, debit
Current inventories in transit
A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentInvestments
X instant, debit
Current investments
The amount of current investments.
common practice: IAS 1 55
ifrs-full
CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Current investments in equity instruments designated at fair value through other comprehensive income
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]
disclosure: IFRS 7 8 h
ifrs-full
CurrentLeaseLiabilities
X instant, credit
Current lease liabilities
The amount of current lease liabilities. [Refer: Lease liabilities]
disclosure: IFRS 16 47 b
ifrs-full
CurrentLiabilities
X instant, credit
Current liabilities
The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least 12 months after the reporting period.
disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b
ifrs-full
CurrentLiabilitiesAbstract
Current liabilities [abstract]
ifrs-full
CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
X instant, credit
Current liabilities other than liabilities included in disposal groups classified as held for sale
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]
disclosure: IAS 1 69
ifrs-full
CurrentLiabilitiesRecognisedAsOfAcquisitionDate
X instant, credit
Current liabilities recognised as of acquisition date
The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
CurrentLoansAndReceivables
X instant, debit
Current loans and receivables
The amount of current loans and receivables. [Refer: Loans and receivables]
disclosure: IFRS 7 8 c – Expiry date 2021-01-01
ifrs-full
CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived
X instant, credit
Current loans received and current portion of non-current loans received
The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]
common practice: IAS 1 112 c
ifrs-full
CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
X instant, debit
Current materials and supplies to be consumed in production process or rendering services
A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentMember
member
Current [member]
This member stands for a current time band.
example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
CurrentNaturalGas
X instant, debit
Current natural gas
A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
X instant, debit
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01
ifrs-full
CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued
X instant, credit
Current notes and debentures issued and current portion of non-current notes and debentures issued
The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
common practice: IAS 1 112 c
ifrs-full
CurrentOreStockpiles
X instant, debit
Current ore stockpiles
A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentPackagingAndStorageMaterials
X instant, debit
Current packaging and storage materials
A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
CurrentPayablesForPurchaseOfEnergy
X instant, credit
Current payables for purchase of energy
The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]
common practice: IAS 1 78
ifrs-full
CurrentPayablesForPurchaseOfNoncurrentAssets
X instant, credit
Current payables for purchase of non-current assets
The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
common practice: IAS 1 78
ifrs-full
CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax
X instant, credit
Current payables on social security and taxes other than income tax
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]
common practice: IAS 1 78
ifrs-full
CurrentPetroleumAndPetrochemicalProducts
X instant, debit
Current petroleum and petrochemical products
A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]
common practice: IAS 2 37
ifrs-full
CurrentPortionOfLongtermBorrowings
X instant, credit
Current portion of non-current borrowings
The current portion of non-current borrowings. [Refer: Borrowings]
common practice: IAS 1 55
ifrs-full
CurrentPrepaidExpenses
X instant, debit
Current prepaid expenses
The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.
common practice: IAS 1 112 c
ifrs-full
CurrentPrepayments
X instant, debit
Current prepayments
The amount of current prepayments. [Refer: Prepayments]
example: IAS 1 78 b
ifrs-full
CurrentPrepaymentsAbstract
Current prepayments [abstract]
ifrs-full
CurrentPrepaymentsAndCurrentAccruedIncome
X instant, debit
Current prepayments and current accrued income
The amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]
common practice: IAS 1 112 c
ifrs-full
CurrentPrepaymentsAndCurrentAccruedIncomeAbstract
Current prepayments and current accrued income [abstract]
ifrs-full
CurrentPrepaymentsAndOtherCurrentAssets
X instant, debit
Current prepayments and other current assets
The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]
common practice: IAS 1 55
ifrs-full
CurrentProgrammingAssets
X instant, debit
Current programming assets
The amount of current programming assets. [Refer: Programming assets]
common practice: IAS 1 55
ifrs-full
CurrentProvisions
X instant, credit
Current provisions
The amount of current provisions. [Refer: Provisions]
disclosure: IAS 1 54 l
ifrs-full
CurrentProvisionsAbstract
Current provisions [abstract]
ifrs-full
CurrentProvisionsForEmployeeBenefits
X instant, credit
Current provisions for employee benefits
The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
disclosure: IAS 1 78 d
ifrs-full
CurrentRawMaterialsAndCurrentProductionSupplies
X instant, debit
Current raw materials and current production supplies
A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]
common practice: IAS 2 37
ifrs-full
CurrentRawMaterialsAndCurrentProductionSuppliesAbstract
Current raw materials and current production supplies [abstract]
ifrs-full
CurrentReceivablesDueFromAssociates
X instant, debit
Current receivables due from associates
The amount of current receivables due from associates. [Refer: Associates [member]]
common practice: IAS 1 78 b
ifrs-full
CurrentReceivablesDueFromJointVentures
X instant, debit
Current receivables due from joint ventures
The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]
common practice: IAS 1 78 b
ifrs-full
CurrentReceivablesFromContractsWithCustomers
X instant, debit
Current receivables from contracts with customers
The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
disclosure: IFRS 15 105
ifrs-full
CurrentReceivablesFromRentalOfProperties
X instant, debit
Current receivables from rental of properties
The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]
common practice: IAS 1 78 b
ifrs-full
CurrentReceivablesFromSaleOfProperties
X instant, debit
Current receivables from sale of properties
The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]
common practice: IAS 1 78 b
ifrs-full
CurrentReceivablesFromTaxesOtherThanIncomeTax
X instant, debit
Current receivables from taxes other than income tax
The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
common practice: IAS 1 78 b
ifrs-full
CurrentRecognisedAssetsDefinedBenefitPlan
X instant, debit
Current net defined benefit asset
The amount of current net defined benefit asset. [Refer: Net defined benefit asset]
common practice: IAS 1 55
ifrs-full
CurrentRecognisedLiabilitiesDefinedBenefitPlan
X instant, credit
Current net defined benefit liability
The amount of current net defined benefit liability. [Refer: Net defined benefit liability]
common practice: IAS 1 55
ifrs-full
CurrentRefundsProvision
X instant, credit
Current refunds provision
The amount of current provision for refunds. [Refer: Refunds provision]
example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-full
CurrentRestrictedCashAndCashEquivalents
X instant, debit
Current restricted cash and cash equivalents
The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
common practice: IAS 1 55
ifrs-full
CurrentRetentionPayables
X instant, credit
Current retention payables
The amount of current retention payables. [Refer: Retention payables]
common practice: IAS 1 78
ifrs-full
CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived
X instant, credit
Current secured bank loans received and current portion of non-current secured bank loans received
The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
common practice: IAS 1 112 c
ifrs-full
CurrentServiceCostNetDefinedBenefitLiabilityAsset
X duration, credit
Current service cost, net defined benefit liability (asset)
The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]
disclosure: IAS 19 141 a
ifrs-full
CurrentTaxAssets
X instant, debit
Current tax assets
The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
disclosure: IAS 1 54 n
ifrs-full
CurrentTaxAssetsCurrent
X instant, debit
Current tax assets, current
The current amount of current tax assets. [Refer: Current tax assets]
disclosure: IAS 1 54 n
ifrs-full
CurrentTaxAssetsNoncurrent
X instant, debit
Current tax assets, non-current
The non-current amount of current tax assets. [Refer: Current tax assets]
disclosure: IAS 1 54 n
ifrs-full
CurrentTaxExpenseIncome
X duration, debit
Current tax expense (income)
The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
example: IAS 12 80 a
ifrs-full
CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
X duration, debit
Current tax expense (income) and adjustments for current tax of prior periods
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]
common practice: IAS 12 80
ifrs-full
CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
ifrs-full
CurrentTaxLiabilities
X instant, credit
Current tax liabilities
The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
disclosure: IAS 1 54 n
ifrs-full
CurrentTaxLiabilitiesCurrent
X instant, credit
Current tax liabilities, current
The current amount of current tax liabilities. [Refer: Current tax liabilities]
disclosure: IAS 1 54 n
ifrs-full
CurrentTaxLiabilitiesNoncurrent
X instant, credit
Current tax liabilities, non-current
The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
disclosure: IAS 1 54 n
ifrs-full
CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
X duration, debit
Current tax relating to items credited (charged) directly to equity
The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]
disclosure: IAS 12 81 a
ifrs-full
CurrentTradeReceivables
X instant, debit
Current trade receivables
The amount of current trade receivables. [Refer: Trade receivables]
example: IAS 1 78 b, example: IAS 1 68
ifrs-full
CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived
X instant, credit
Current unsecured bank loans received and current portion of non-current unsecured bank loans received
The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
common practice: IAS 1 112 c
ifrs-full
CurrentValueAddedTaxPayables
X instant, credit
Current value added tax payables
The amount of current value added tax payables. [Refer: Value added tax payables]
common practice: IAS 1 78
ifrs-full
CurrentValueAddedTaxReceivables
X instant, debit
Current value added tax receivables
The amount of current value added tax receivables. [Refer: Value added tax receivables]
common practice: IAS 1 78 b
ifrs-full
CustomerrelatedIntangibleAssetsMember
member
Customer-related intangible assets [member]
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.
common practice: IAS 38 119
ifrs-full
CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
X instant, debit
Customer-related intangible assets recognised as of acquisition date
The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
DateAsAtWhichEntityPlansToApplyNewIFRSInitially
yyyy-mm-dd
Date as at which entity plans to apply new IFRS initially
The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.
example: IAS 8 31 d
ifrs-full
DateByWhichApplicationOfNewIFRSIsRequired
yyyy-mm-dd
Date by which application of new IFRS is required
The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.
example: IAS 8 31 c
ifrs-full
DatedSubordinatedLiabilities
X instant, credit
Dated subordinated liabilities
The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]
common practice: IAS 1 112 c
ifrs-full
DateOfAcquisition2013
yyyy-mm-dd
Date of acquisition
The date on which the acquirer obtains control of the acquiree in a business combination.
disclosure: IFRS 3 B64 b
ifrs-full
DateOfAuthorisationForIssueOfFinancialStatements2013
yyyy-mm-dd
Date of authorisation for issue of financial statements
The date on which financial statements are authorised for issue.
disclosure: IAS 10 17
ifrs-full
DateOfEndOfReportingPeriod2013
yyyy-mm-dd
Date of end of reporting period
The date of the end of the reporting period.
disclosure: IAS 1 51 c
ifrs-full
DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate
yyyy-mm-dd
Date of end of reporting period of financial statements of associate
The date of the end of the reporting period of the financial statements of an associate.
disclosure: IFRS 12 22 b i
ifrs-full
DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013
yyyy-mm-dd
Date of end of reporting period of financial statements of joint venture
The date of the end of the reporting period of the financial statements of a joint venture.
disclosure: IFRS 12 22 b i
ifrs-full
DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
yyyy-mm-dd
Date of end of reporting period of financial statements of subsidiary
The date of the end of the reporting period of the financial statements of a subsidiary.
disclosure: IFRS 12 11 a
ifrs-full
DateOfGrantOfSharebasedPaymentArrangement
text
Date of grant of share-based payment arrangement
The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]
example: IFRS 2 IG23, example: IFRS 2 45 a
ifrs-full
DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel
yyyy-mm-dd
Date of reclassification of financial assets due to change in business model
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]
disclosure: IFRS 7 12B a
ifrs-full
DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
yyyy-mm-dd
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
disclosure: IFRS 4 39C c ii – Expiry date 2021-01-01
ifrs-full
DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
yyyy-mm-dd
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
disclosure: IFRS 4 39D b – Expiry date 2021-01-01
ifrs-full
DebtInstrumentsAmountContributedToFairValueOfPlanAssets
X instant, debit
Debt instruments, amount contributed to fair value of plan assets
The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
example: IAS 19 142 c
ifrs-full
DebtInstrumentsHeld
X instant, debit
Debt instruments held
The amount of instruments representing indebtedness held by the entity.
common practice: IAS 1 55
ifrs-full
DebtInstrumentsHeldAbstract
Debt instruments held [abstract]
ifrs-full
DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital
X instant, credit
Debt instruments issued that are included in insurer’s regulatory capital
The amount of debt instruments issued that are included in the insurer’s regulatory capital.
example: IFRS 4 20E c – Expiry date 2021-01-01
ifrs-full
DebtSecurities
X instant, credit
Debt instruments issued
The amount of instruments issued by the entity that represent indebtedness.
common practice: IAS 1 55
ifrs-full
DebtSecuritiesMember
member
Debt securities [member]
This member stands for instruments held by the entity that represent indebtedness.
example: IFRS 13 IE60, example: IFRS 13 94
ifrs-full
DecreaseDueToHarvestBiologicalAssets
X duration, credit
Decrease due to harvest, biological assets
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]
disclosure: IAS 41 50 d
ifrs-full
DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions
X duration, debit
Decrease (increase) through tax on share-based payment transactions, equity
The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
common practice: IAS 1 106 d
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
X duration, credit
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets
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.
disclosure: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
X duration, debit
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments
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.
disclosure: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
X duration, debit
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities
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.
disclosure: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances
X duration, credit
Decrease through balances recovered in current period, regulatory deferral account debit balances
The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]
example: IFRS 14 33 a ii
ifrs-full
DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances
X duration, debit
Decrease through balances reversed in current period, regulatory deferral account credit balances
The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]
example: IFRS 14 33 a ii
ifrs-full
DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
X duration, credit
Decrease through benefits paid, reimbursement rights, at fair value
The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]
disclosure: IAS 19 141 g
ifrs-full
DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
X duration, credit
Decrease through classified as held for sale, biological assets
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]
disclosure: IAS 41 50 c
ifrs-full
DecreaseThroughClassifiedAsHeldForSaleGoodwill
X duration, credit
Decrease through classified as held for sale, goodwill
The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]
disclosure: IFRS 3 B67 d iv
ifrs-full
DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill
X duration, credit
Decrease through classified as held for sale, intangible assets and goodwill
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]
common practice: IAS 38 118 e ii
ifrs-full
DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill
X duration, credit
Decrease through classified as held for sale, intangible assets other than goodwill
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]
disclosure: IAS 38 118 e ii
ifrs-full
DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty
X duration, credit
Decrease through classified as held for sale, investment property
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]]
disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii
ifrs-full
DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment
X duration, credit
Decrease through classified as held for sale, property, plant and equipment
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]]
disclosure: IAS 16 73 e ii
ifrs-full
DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, debit
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts
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]
example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H
ifrs-full
DecreaseThroughDerecognitionFinancialAssets
X duration, credit
Decrease through derecognition, financial assets
The decrease in financial assets resulting from derecognition. [Refer: Financial assets]
example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H
ifrs-full
DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances
X duration, debit
Decrease through disposals, regulatory deferral account credit balances
The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]
example: IFRS 14 33 a iii
ifrs-full
DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances
X duration, credit
Decrease through disposals, regulatory deferral account debit balances
The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]
example: IFRS 14 33 a iii
ifrs-full
DecreaseThroughImpairmentContractAssets
X duration, credit
Decrease through impairment, contract assets
The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]
example: IFRS 15 118 c
ifrs-full
DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances
X duration, credit
Decrease through impairments, regulatory deferral account debit balances
The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]
example: IFRS 14 33 a iii
ifrs-full
DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill
X duration, credit
Decrease through loss of control of subsidiary, intangible assets and goodwill
The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]
common practice: IAS 38 118 e
ifrs-full
DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill
X duration, credit
Decrease through loss of control of subsidiary, intangible assets other than goodwill
The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]
common practice: IAS 38 118 e
ifrs-full
DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions
X duration, debit
Decrease through loss of control of subsidiary, other provisions
The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]
common practice: IAS 37 84
ifrs-full
DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
X duration, credit
Decrease through loss of control of subsidiary, property, plant and equipment
The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]
common practice: IAS 16 73 e
ifrs-full
DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities
X duration, debit
Decrease through performance obligation being satisfied, contract liabilities
The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]
example: IFRS 15 118 e
ifrs-full
DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets
X duration, credit
Decrease through right to consideration becoming unconditional, contract assets
The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]
example: IFRS 15 118 d
ifrs-full
DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions
X duration, debit
Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions
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]]
common practice: IAS 37 84
ifrs-full
DecreaseThroughWriteoffFinancialAssets
X duration, credit
Decrease through write-off, financial assets
The decrease in financial assets resulting from write-off. [Refer: Financial assets]
example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H
ifrs-full
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
X instant
Deductible temporary differences for which no deferred tax asset is recognised
The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]
disclosure: IAS 12 81 e
ifrs-full
DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue
X instant, debit
Aggregate deemed cost of investments for which deemed cost is fair value
The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]
disclosure: IFRS 1 31 b
ifrs-full
DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount
X instant, debit
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]
disclosure: IFRS 1 31 a
ifrs-full
DefaultFinancialStatementsDateMember
member
Default financial statements date [member]
This member stands for the standard value for the “Creation date” axis if no other member is used.
disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-full
DeferredAcquisitionCostsArisingFromInsuranceContracts
X instant, debit
Deferred acquisition costs arising from insurance contracts
The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 37 e – Expiry date 2021-01-01, example: IFRS 4 IG39 a – Expiry date 2021-01-01, example: IFRS 4 IG23 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
DeferredIncome
X instant, credit
Deferred income
The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]
common practice: IAS 1 78
ifrs-full
DeferredIncomeClassifiedAsCurrent
X instant, credit
Deferred income classified as current
The amount of deferred income classified as current. [Refer: Deferred income]
common practice: IAS 1 78
ifrs-full
DeferredIncomeClassifiedAsNoncurrent
X instant, credit
Deferred income classified as non-current
The amount of deferred income classified as non-current. [Refer: Deferred income]
common practice: IAS 1 78
ifrs-full
DeferredIncomeRecognisedAsOfAcquisitionDate
X instant, credit
Deferred income recognised as of acquisition date
The amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances
X instant, debit
Deferred tax asset associated with regulatory deferral account balances
The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]
disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b
ifrs-full
DeferredTaxAssets
X instant, debit
Deferred tax assets
The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i
ifrs-full
DeferredTaxAssetsAndLiabilitiesAbstract
Deferred tax assets and liabilities [abstract]
ifrs-full
DeferredTaxAssetsRecognisedAsOfAcquisitionDate
X instant, debit
Deferred tax assets recognised as of acquisition date
The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates
X instant, debit
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
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]]
disclosure: IAS 12 82
ifrs-full
DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
X duration, debit
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset
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]
example: IAS 12 80 g
ifrs-full
DeferredTaxExpenseIncome
X duration, debit
Deferred tax expense (income)
The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]
disclosure: IAS 12 81 g ii
ifrs-full
DeferredTaxExpenseIncomeAbstract
Deferred tax expense (income) [abstract]
ifrs-full
DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
X duration
Deferred tax expense (income) recognised in profit or loss
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]
disclosure: IAS 12 81 g ii
ifrs-full
DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
X duration, debit
Deferred tax expense (income) relating to origination and reversal of temporary differences
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)]
example: IAS 12 80 c
ifrs-full
DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
X duration, debit
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]
example: IAS 12 80 d
ifrs-full
DeferredTaxLiabilities
X instant, credit
Deferred tax liabilities
The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
disclosure: IAS 1 54 o
ifrs-full
DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
X instant, credit
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
example: IFRS 4 20E c – Expiry date 2021-01-01
ifrs-full
DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
X instant, credit
Deferred tax liabilities recognised as of acquisition date
The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
DeferredTaxLiabilityAsset
X instant, credit
Deferred tax liability (asset)
The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]
disclosure: IAS 12 81 g i
ifrs-full
DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances
X instant, credit
Deferred tax liability associated with regulatory deferral account balances
The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]
disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b
ifrs-full
DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
X duration
Deferred tax relating to items credited (charged) directly to equity
The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]
disclosure: IAS 12 81 a
ifrs-full
DefinedBenefitObligationAtPresentValue
X instant, credit
Defined benefit obligation, at present value
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]
common practice: IAS 19 57 a
ifrs-full
DefinedBenefitPlansAxis
axis
Defined benefit plans [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 19 138
ifrs-full
DefinedBenefitPlansMember
member
Defined benefit plans [member]
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.
disclosure: IAS 19 138
ifrs-full
DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
member
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 138
ifrs-full
DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
member
Defined benefit plans that share risks between entities under common control [member]
This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]
disclosure: IAS 19 149
ifrs-full
DepartureFromRequirementOfIFRSAxis
axis
Departure from requirement of IFRS [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 20 d
ifrs-full
DepositsFromBanks
X instant, credit
Deposits from banks
The amount of deposit liabilities from banks held by the entity.
common practice: IAS 1 55
ifrs-full
DepositsFromCustomers
X instant, credit
Deposits from customers
The amount of deposit liabilities from customers held by the entity.
common practice: IAS 1 55
ifrs-full
DepositsFromCustomersAbstract
Deposits from customers [abstract]
ifrs-full
DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
X duration, debit
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
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]
common practice: IAS 1 112 c
ifrs-full
DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
ifrs-full
DepreciationAndAmortisationExpense
X duration, debit
Depreciation and amortisation expense
The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104, disclosure: IFRS 12 B13 d, disclosure: IFRS 8 23 e, disclosure: IFRS 8 28 e
ifrs-full
DepreciationAndAmortisationExpenseAbstract
Depreciation and amortisation expense [abstract]
ifrs-full
DepreciationBiologicalAssets
X duration
Depreciation, biological assets
The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]
disclosure: IAS 41 55 c
ifrs-full
DepreciationExpense
X duration, debit
Depreciation expense
The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.
common practice: IAS 1 112 c
ifrs-full
DepreciationInvestmentProperty
X duration
Depreciation, investment property
The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]
disclosure: IAS 40 79 d iv, disclosure: IAS 40 76
ifrs-full
DepreciationMethodBiologicalAssetsAtCost
text
Depreciation method, biological assets, at cost
The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]
disclosure: IAS 41 54 d
ifrs-full
DepreciationMethodInvestmentPropertyCostModel
text
Depreciation method, investment property, cost model
The depreciation method used for investment property measured using the cost model. [Refer: Investment property]
disclosure: IAS 40 79 a
ifrs-full
DepreciationMethodPropertyPlantAndEquipment
text
Depreciation method, property, plant and equipment
The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 b
ifrs-full
DepreciationPropertyPlantAndEquipment
X duration
Depreciation, property, plant and equipment
The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]
disclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a
ifrs-full
DepreciationRateBiologicalAssetsAtCost
X.XX duration
Depreciation rate, biological assets, at cost
The depreciation rate used for biological assets. [Refer: Biological assets]
disclosure: IAS 41 54 e
ifrs-full
DepreciationRateInvestmentPropertyCostModel
X.XX duration
Depreciation rate, investment property, cost model
The depreciation rate used for investment property. [Refer: Investment property]
disclosure: IAS 40 79 b
ifrs-full
DepreciationRatePropertyPlantAndEquipment
X.XX duration
Depreciation rate, property, plant and equipment
The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 c
ifrs-full
DepreciationRightofuseAssets
X duration
Depreciation, right-of-use assets
The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]
disclosure: IFRS 16 53 a
ifrs-full
DerivativeFinancialAssets
X instant, debit
Derivative financial assets
The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
common practice: IAS 1 55
ifrs-full
DerivativeFinancialAssetsHeldForHedging
X instant, debit
Derivative financial assets held for hedging
The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]
common practice: IAS 1 55
ifrs-full
DerivativeFinancialAssetsHeldForTrading
X instant, debit
Derivative financial assets held for trading
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]
common practice: IAS 1 55
ifrs-full
DerivativeFinancialLiabilities
X instant, credit
Derivative financial liabilities
The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
common practice: IAS 1 55
ifrs-full
DerivativeFinancialLiabilitiesHeldForHedging
X instant, credit
Derivative financial liabilities held for hedging
The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]
common practice: IAS 1 55
ifrs-full
DerivativeFinancialLiabilitiesHeldForTrading
X instant, credit
Derivative financial liabilities held for trading
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]
common practice: IAS 1 55
ifrs-full
DerivativeFinancialLiabilitiesUndiscountedCashFlows
X instant, credit
Derivative financial liabilities, undiscounted cash flows
The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]
disclosure: IFRS 7 39 b
ifrs-full
DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
X instant, credit
Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
example: IFRS 4 20E c – Expiry date 2021-01-01
ifrs-full
DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
X instant, credit
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
example: IFRS 4 20E c – Expiry date 2021-01-01
ifrs-full
DerivativesAmountContributedToFairValueOfPlanAssets
X instant, debit
Derivatives, amount contributed to fair value of plan assets
The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]
example: IAS 19 142 e
ifrs-full
DerivativesMember
member
Derivatives [member]
This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
example: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-full
DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity
text
Description of intangible assets material to entity
The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 122 b
ifrs-full
DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife
text
Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life
The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 122 a
ifrs-full
DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
text
Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 l ii
ifrs-full
DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets
text
Description of accounting policy decision to use exception in IFRS 13.48, assets
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.
disclosure: IFRS 13 96
ifrs-full
DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities
text
Description of accounting policy decision to use exception in IFRS 13.48, liabilities
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.
disclosure: IFRS 13 96
ifrs-full
DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory
text block
Description of accounting policy for available-for-sale financial assets [text block]
The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]
common practice: IAS 1 117 b – Expiry date 2021-01-01
ifrs-full
DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory
text block
Description of accounting policy for biological assets [text block]
The description of the entity’s accounting policy for biological assets. [Refer: Biological assets]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForBorrowingCostsExplanatory
text block
Description of accounting policy for borrowing costs [text block]
The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForBorrowingsExplanatory
text block
Description of accounting policy for borrowings [text block]
The description of the entity’s accounting policy for borrowings. [Refer: Borrowings]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory
text block
Description of accounting policy for business combinations and goodwill [text block]
The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
text block
Description of accounting policy for business combinations [text block]
The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForCashFlowsExplanatory
text block
Description of accounting policy for cash flows [text block]
The description of the entity’s accounting policy for cash flows.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForCollateralExplanatory
text block
Description of accounting policy for collateral [text block]
The description of the entity’s accounting policy for collateral.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForConstructionInProgressExplanatory
text block
Description of accounting policy for construction in progress [text block]
The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory
text block
Description of accounting policy for contingent liabilities and contingent assets [text block]
The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory
text block
Description of accounting policy for customer acquisition costs [text block]
The description of the entity’s accounting policy for costs related to acquisition of customers.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory
text block
Description of accounting policy for customer loyalty programmes [text block]
The description of the entity’s accounting policy for customer loyalty programmes.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory
text block
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
text block
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
text block
Description of accounting policy for deferred income tax [text block]
The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory
text block
Description of accounting policy for depreciation expense [text block]
The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory
text block
Description of accounting policy for derecognition of financial instruments [text block]
The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory
text block
Description of accounting policy for derivative financial instruments and hedging [text block]
The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory
text block
Description of accounting policy for derivative financial instruments [text block]
The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory
text block
Description of accounting policy for discontinued operations [text block]
The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory
text block
Description of accounting policy for discounts and rebates [text block]
The description of the entity’s accounting policy for discounts and rebates.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForDividendsExplanatory
text block
Description of accounting policy for dividends [text block]
The description of the entity’s accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
text block
Description of accounting policy for earnings per share [text block]
The description of the entity’s accounting policy for earnings per share.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForEmissionRightsExplanatory
text block
Description of accounting policy for emission rights [text block]
The description of the entity’s accounting policy for emission rights.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory
text block
Description of accounting policy for employee benefits [text block]
The description of the entity’s accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory
text block
Description of accounting policy for environment related expense [text block]
The description of the entity’s accounting policy for environment related expense.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForExceptionalItemsExplanatory
text block
Description of accounting policy for exceptional items [text block]
The description of the entity’s accounting policy for exceptional items.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForExpensesExplanatory
text block
Description of accounting policy for expenses [text block]
The description of the entity’s accounting policy for expenses.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures
text block
Description of accounting policy for exploration and evaluation expenditures [text block]
The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
disclosure: IFRS 6 24 a
ifrs-full
DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory
text block
Description of accounting policy for fair value measurement [text block]
The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory
text block
Description of accounting policy for fee and commission income and expense [text block]
The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFinanceCostsExplanatory
text block
Description of accounting policy for finance costs [text block]
The description of the entity’s accounting policy for finance costs. [Refer: Finance costs]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory
text block
Description of accounting policy for finance income and costs [text block]
The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFinancialAssetsExplanatory
text block
Description of accounting policy for financial assets [text block]
The description of the entity’s accounting policy for financial assets. [Refer: Financial assets]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory
text block
Description of accounting policy for financial guarantees [text block]
The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
text block
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
The description of the entity’s accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
text block
Description of accounting policy for financial instruments [text block]
The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory
text block
Description of accounting policy for financial liabilities [text block]
The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
text block
Description of accounting policy for foreign currency translation [text block]
The description of the entity’s accounting policy for foreign currency translation.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFranchiseFeesExplanatory
text block
Description of accounting policy for franchise fees [text block]
The description of the entity’s accounting policy for franchise fees.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory
text block
Description of accounting policy for functional currency [text block]
The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForGoodwillExplanatory
text block
Description of accounting policy for goodwill [text block]
The description of the entity’s accounting policy for goodwill. [Refer: Goodwill]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForGovernmentGrants
text block
Description of accounting policy for government grants [text block]
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]
disclosure: IAS 20 39 a
ifrs-full
DescriptionOfAccountingPolicyForHedgingExplanatory
text block
Description of accounting policy for hedging [text block]
The description of the entity’s accounting policy for hedging.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory
text block
Description of accounting policy for held-to-maturity investments [text block]
The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]
common practice: IAS 1 117 b – Expiry date 2021-01-01
ifrs-full
DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
text block
Description of accounting policy for impairment of assets [text block]
The description of the entity’s accounting policy for the impairment of assets.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory
text block
Description of accounting policy for impairment of financial assets [text block]
The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory
text block
Description of accounting policy for impairment of non-financial assets [text block]
The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForIncomeTaxExplanatory
text block
Description of accounting policy for income tax [text block]
The description of the entity’s accounting policy for income tax.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForInsuranceContracts
text block
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]
common practice: IAS 1 117 b, disclosure: IFRS 4 37 a – Expiry date 2021-01-01
ifrs-full
DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory
text block
Description of accounting policy for intangible assets and goodwill [text block]
The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
text block
Description of accounting policy for intangible assets other than goodwill [text block]
The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory
text block
Description of accounting policy for interest income and expense [text block]
The description of the entity’s accounting policy for income and expense arising from interest.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForInvestmentInAssociates
text block
Description of accounting policy for investment in associates [text block]
The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory
text block
Description of accounting policy for investment in associates and joint ventures [text block]
The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory
text block
Description of accounting policy for investment property [text block]
The description of the entity’s accounting policy for investment property. [Refer: Investment property]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForInvestmentsInJointVentures
text block
Description of accounting policy for investments in joint ventures [text block]
The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
text block
Description of accounting policy for investments other than investments accounted for using equity method [text block]
The description of the entity’s accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
text block
Description of accounting policy for issued capital [text block]
The description of the entity’s accounting policy for issued capital. [Refer: Issued capital]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForLeasesExplanatory
text block
Description of accounting policy for leases [text block]
The description of the entity’s accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory
text block
Description of accounting policy for loans and receivables [text block]
The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]
common practice: IAS 1 117 b – Expiry date 2021-01-01
ifrs-full
DescriptionOfAccountingPolicyForMeasuringInventories
text block
Description of accounting policy for measuring inventories [text block]
The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]
disclosure: IAS 2 36 a
ifrs-full
DescriptionOfAccountingPolicyForMiningAssetsExplanatory
text block
Description of accounting policy for mining assets [text block]
The description of the entity’s accounting policy for mining assets. [Refer: Mining assets]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForMiningRightsExplanatory
text block
Description of accounting policy for mining rights [text block]
The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory
text block
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]
The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
text block
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory
text block
Description of accounting policy for offsetting of financial instruments [text block]
The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory
text block
Description of accounting policy for oil and gas assets [text block]
The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory
text block
Description of accounting policy for programming assets [text block]
The description of the entity’s accounting policy for programming assets. [Refer: Programming assets]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
text block
Description of accounting policy for property, plant and equipment [text block]
The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForProvisionsExplanatory
text block
Description of accounting policy for provisions [text block]
The description of the entity’s accounting policy for provisions. [Refer: Provisions]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory
text block
Description of accounting policy for reclassification of financial instruments [text block]
The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
text block
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 28 a
ifrs-full
DescriptionOfAccountingPolicyForRecognitionOfRevenue
text block
Description of accounting policy for recognition of revenue [text block]
The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory
text block
Description of accounting policy for regulatory deferral accounts [text block]
The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForReinsuranceExplanatory
text block
Description of accounting policy for reinsurance [text block]
The description of the entity’s accounting policy for reinsurance.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory
text block
Description of accounting policy for repairs and maintenance [text block]
The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory
text block
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
The description of the entity’s accounting policy for repurchase and reverse repurchase agreements.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
text block
Description of accounting policy for research and development expense [text block]
The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory
text block
Description of accounting policy for restricted cash and cash equivalents [text block]
The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForSegmentReportingExplanatory
text block
Description of accounting policy for segment reporting [text block]
The description of the entity’s accounting policy for segment reporting.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory
text block
Description of accounting policy for service concession arrangements [text block]
The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
text block
Description of accounting policy for share-based payment transactions [text block]
The description of the entity’s accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForStrippingCostsExplanatory
text block
Description of accounting policy for stripping costs [text block]
The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForSubsidiariesExplanatory
text block
Description of accounting policy for subsidiaries [text block]
The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
text block
Description of accounting policy for taxes other than income tax [text block]
The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForTerminationBenefits
text block
Description of accounting policy for termination benefits [text block]
The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory
text block
Description of accounting policy for trade and other payables [text block]
The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory
text block
Description of accounting policy for trade and other receivables [text block]
The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory
text block
Description of accounting policy for trading income and expense [text block]
The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory
text block
Description of accounting policy for transactions with non-controlling interests [text block]
The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
text block
Description of accounting policy for transactions with related parties [text block]
The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForTreasurySharesExplanatory
text block
Description of accounting policy for treasury shares [text block]
The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares]
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyForWarrantsExplanatory
text block
Description of accounting policy for warrants [text block]
The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.
common practice: IAS 1 117 b
ifrs-full
DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
text block
Description of accounting policy for determining components of cash and cash equivalents [text block]
The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]
disclosure: IAS 7 46
ifrs-full
DescriptionOfAcquiree
text
Description of acquiree
The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 a
ifrs-full
DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease
text
Description of acquisition of assets by assuming directly related liabilities or by means of lease
The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.
example: IAS 7 44 a
ifrs-full
DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue
text
Description of acquisition of entity by means of equity issue
The description of the non-cash acquisition of an entity by means of an equity issue.
example: IAS 7 44 b
ifrs-full
DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan
text
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan
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]]
disclosure: IAS 19 148 c ii
ifrs-full
DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan
text
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan
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]]
disclosure: IAS 19 148 c i
ifrs-full
DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete
text
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]
disclosure: IFRS 3 B67 a ii
ifrs-full
DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
X instant, debit
Entity’s own financial instruments included in fair value of plan assets
The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]
disclosure: IAS 19 143
ifrs-full
DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
X instant, debit
Other assets used by entity included in fair value of plan assets
The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
disclosure: IAS 19 143
ifrs-full
DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
X instant, debit
Property occupied by entity included in fair value of plan assets
The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
disclosure: IAS 19 143
ifrs-full
DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan
text
Description of any other entity’s responsibilities for governance of plan
The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 139 a iii
ifrs-full
DescriptionOfAnyRetirementBenefitPlanTerminationTerms
text
Description of any retirement benefit plan termination terms
The description of the termination terms of a retirement benefit plan.
disclosure: IAS 26 36 f
ifrs-full
DescriptionOfApproachUsedToDetermineDiscountRates
text
Description of approach used to determine discount rates
The description of the approach used to determine discount rates when applying IFRS 17.
disclosure: IFRS 17 117 c iii – Effective 2021-01-01
ifrs-full
DescriptionOfApproachUsedToDetermineInvestmentComponents
text
Description of approach used to determine investment components
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 even if an insured event does not occur.
disclosure: IFRS 17 117 c iv – Effective 2021-01-01
ifrs-full
DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk
text
Description of approach used to determine risk adjustment for non-financial risk
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]]
disclosure: IFRS 17 117 c ii – Effective 2021-01-01
ifrs-full
DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures
text
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
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]
disclosure: IFRS 17 117 c i – Effective 2021-01-01
ifrs-full
DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets
text
Description of arrangement for contingent consideration arrangements and indemnification assets
The description of the contingent consideration arrangements and the arrangements for indemnification assets.
disclosure: IFRS 3 B64 g ii
ifrs-full
DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk
text
Description of asset-liability matching strategies used by plan or entity to manage risk
The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 146
ifrs-full
DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
text
Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency
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]]
disclosure: IAS 29 39 b
ifrs-full
DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach
text
Description of basis for designating financial assets for overlay approach
The description of the basis for designating financial assets for the overlay approach.
disclosure: IFRS 4 39L c – Effective on first application of IFRS 9
ifrs-full
DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets
text
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.
disclosure: IFRS 3 B64 g ii
ifrs-full
DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17
text
Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17
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.
disclosure: IFRS 17 C32 a – Effective 2021-01-01
ifrs-full
DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments
text
Description of basis of accounting for transactions between reportable segments
The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]
disclosure: IFRS 8 27 a
ifrs-full
DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition
text
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition
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.
disclosure: IFRS 7 35G a ii
ifrs-full
DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset
text
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset
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.
disclosure: IFRS 7 35G a iii
ifrs-full
DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses
text
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses
The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.
disclosure: IFRS 7 35G a i
ifrs-full
DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate
text
Description of basis of preparation of summarised financial information of associate
The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]
disclosure: IFRS 12 B15
ifrs-full
DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture
text
Description of basis of preparation of summarised financial information of joint venture
The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]
disclosure: IFRS 12 B15
ifrs-full
DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits
text
Description of basis of valuation of assets available for benefits
The description of the basis of valuation of assets available for benefits in retirement benefit plans.
disclosure: IAS 26 35 a ii
ifrs-full
DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently
text
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently
The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 32
ifrs-full
DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
text
Description of basis on which unit’s recoverable amount has been determined
The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 c
ifrs-full
DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan
text
Description of basis used to determine surplus or deficit of multi-employer or state plan
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]]
disclosure: IAS 19 148 d iv
ifrs-full
DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9
text
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9
The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.
disclosure: IFRS 1 E2 b
ifrs-full
DescriptionOfBiologicalAssets
text
Description of biological assets
The description of biological assets. [Refer: Biological assets]
disclosure: IAS 41 41
ifrs-full
DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost
text
Description of biological assets previously measured at cost
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]
disclosure: IAS 41 56 a
ifrs-full
DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable
text
Description of biological assets where fair value information is unreliable
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]
disclosure: IAS 41 54 a
ifrs-full
DescriptionOfCashgeneratingUnit
text
Description of cash-generating unit
The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]
disclosure: IAS 36 130 d i
ifrs-full
DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets
text
Description of change in valuation technique used in fair value measurement, assets
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]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
text
Description of change in valuation technique used in fair value measurement, entity’s own equity instruments
The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities
text
Description of change in valuation technique used in fair value measurement, liabilities
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]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
text
Description of change in valuation technique used to measure fair value less costs of disposal
The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii
ifrs-full
DescriptionOfChangeOfInvestmentEntityStatus
text
Description of change of investment entity status
The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
disclosure: IFRS 12 9B
ifrs-full
DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital
text
Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital
The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.
disclosure: IAS 1 135 c
ifrs-full
DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges
text
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes
The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.
disclosure: IFRS 7 35G c
ifrs-full
DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise
text
Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
disclosure: IFRS 17 124 c – Effective 2021-01-01
ifrs-full
DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
text
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
disclosure: IAS 19 145 c
ifrs-full
DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17
text
Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17
The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 c – Effective 2021-01-01
ifrs-full
DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods
text
Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
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.
disclosure: IFRS 17 117 b – Effective 2021-01-01
ifrs-full
DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17
text
Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17
The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 124 c – Effective 2021-01-01
ifrs-full
DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17
text
Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
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.
disclosure: IFRS 17 124 c – Effective 2021-01-01
ifrs-full
DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale
text
Description of changes in plan to sell non-current asset or disposal group held for sale
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]]
disclosure: IFRS 5 42
ifrs-full
DescriptionOfChangesInServiceConcessionArrangement
text
Description of changes in service concession arrangement
The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 d
ifrs-full
DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
text
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired
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]
example: IFRS 7 IG29 c – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01
ifrs-full
DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements
text
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure
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]
disclosure: IFRS 7 36 b – Expiry date 2021-01-01
ifrs-full
DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014
text
Description of collateral held as security and other credit enhancements
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]
disclosure: IFRS 7 35K b
ifrs-full
DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied
text
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
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: IFRS 7 36 b
ifrs-full
DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral
text
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
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.
disclosure: IFRS 7 15 c
ifrs-full
DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities
text
Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities
The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]
disclosure: IFRS 12 29 d
ifrs-full
DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport
text
Description of compliance with IFRSs if applied for interim financial report
The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]
disclosure: IAS 34 19
ifrs-full
DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures
text
Description of composition of underlying items for contracts with direct participation features
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.
disclosure: IFRS 17 111 – Effective 2021-01-01
ifrs-full
DescriptionOfConcentrationsOfInsuranceRisk
text
Description of concentrations of insurance risk
The description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).
disclosure: IFRS 4 39 c ii – Expiry date 2021-01-01
ifrs-full
DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue
text
Description of conclusion why transaction price was not best evidence of fair value
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.
disclosure: IFRS 7 28 c
ifrs-full
DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost
text
Description of contractual agreement or stated policy for charging net defined benefit cost
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]]
disclosure: IAS 19 149 a
ifrs-full
DescriptionOfConversionOfDebtToEquity
text
Description of conversion of debt to equity
The description of the non-cash conversion of debt to equity.
example: IAS 7 44 c
ifrs-full
DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach
text
Description of criteria satisfied when using premium allocation approach
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.
disclosure: IFRS 17 97 a – Effective 2021-01-01
ifrs-full
DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness
text
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business
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]
disclosure: IAS 40 75 c
ifrs-full
DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation
text
Description of cross-reference to disclosures about activities subject to rate regulation
The description of cross-reference to disclosures about activities subject to rate regulation.
disclosure: IFRS 14 31
ifrs-full
DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements
text
Description of cross-reference to disclosures about credit risk presented outside financial statements
The description of cross-reference to disclosures about credit risk presented outside the financial statements.
disclosure: IFRS 7 35C
ifrs-full
DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements
text
Description of cross-reference to disclosures about hedge accounting presented outside financial statements
The description of cross-reference to disclosures about hedge accounting presented outside financial statements.
disclosure: IFRS 7 21B
ifrs-full
DescriptionOfCrossreferenceToDisclosuresAboutLeases
text
Description of cross-reference to disclosures about leases
The description of cross-reference to disclosures about leases.
disclosure: IFRS 16 52
ifrs-full
DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments
text
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments
The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 B6
ifrs-full
DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements
text
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements
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: IAS 19 150
ifrs-full
DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements
text
Description of cross-reference to disclosures presented outside interim financial statements
The description of cross-reference to disclosures presented outside interim financial statements.
disclosure: IAS 34 16A
ifrs-full
DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed
text
Description of currency in which supplementary information is displayed
The description of the currency in which the entity’s supplementary information is displayed.
disclosure: IAS 21 57 b
ifrs-full
DescriptionOfCurrentAndFormerWayOfAggregatingAssets
text
Description of current and former way of aggregating assets
The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]
disclosure: IAS 36 130 d iii
ifrs-full
DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary
text
Description of current commitments or intentions to provide support to subsidiary
The description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]
disclosure: IFRS 12 19D b
ifrs-full
DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
text
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
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.
disclosure: IFRS 7 19
ifrs-full
DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
text
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.
disclosure: IFRS 7 18 a
ifrs-full
DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities
text
Description of difficulties structured entity experienced in financing its activities
The description of the difficulties that a structured entity has experienced in financing its activities.
example: IFRS 12 B26 f
ifrs-full
DescriptionOfDiscountRatesAppliedToCashFlowProjections
X.XX instant
Discount rate applied to cash flow projections
The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 d v, disclosure: IAS 36 134 e v
ifrs-full
DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse
X.XX instant
Discount rate used in current estimate of value in use
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.
disclosure: IAS 36 130 g
ifrs-full
DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse
X.XX instant
Discount rate used in previous estimate of value in use
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: IAS 36 130 g
ifrs-full
DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification
X.XX instant
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
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]
disclosure: IFRS 7 12C a
ifrs-full
DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements
text
Description of effect of changing business model for managing financial assets on financial statements
The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]
disclosure: IFRS 7 12B b
ifrs-full
DescriptionOfEffectOfRegulatoryFrameworkOnPlan
text
Description of effect of regulatory framework on plan
The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 139 a ii
ifrs-full
DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets
text
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.
disclosure: IFRS 3 B64 g iii
ifrs-full
DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate
text
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date
The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]
disclosure: IAS 12 81 k
ifrs-full
DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment
text
Description of existence of restrictions on title, property, plant and equipment
The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 74 a
ifrs-full
DescriptionOfExistenceOfThirdpartyCreditEnhancement
text
Description of existence of third-party credit enhancement
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]]
disclosure: IFRS 13 98
ifrs-full
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
text block
Disclosure of expected impact of initial application of new standards or interpretations [text block]
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: IAS 8 30 b
ifrs-full
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
ifrs-full
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable
table
Disclosure of expected impact of initial application of new standards or interpretations [table]
Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.
disclosure: IAS 8 30 b
ifrs-full
DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
text
Description of expected timing of outflows, contingent liabilities in business combination
The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-full
DescriptionOfExpectedTimingOfOutflowsOtherProvisions
text
Description of expected timing of outflows, other provisions
The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]
disclosure: IAS 37 85 a
ifrs-full
DescriptionOfExpectedVolatilityShareOptionsGranted
X.XX duration
Expected volatility, share options granted
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.
disclosure: IFRS 2 47 a i
ifrs-full
DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
text
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
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]]
disclosure: IAS 12 81 e
ifrs-full
DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated
text
Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated
The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.
disclosure: IFRS 3 B64 g iii
ifrs-full
DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise
text
Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.
disclosure: IFRS 17 124 a – Effective 2021-01-01
ifrs-full
DescriptionOfExposureToRisk
text
Description of exposure to risk
The description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 33 a
ifrs-full
DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations
text
Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations
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]]
disclosure: IAS 19 148 b
ifrs-full
DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
text
Description of extent to which fair value of investment property is based on valuation by independent valuer
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]
disclosure: IAS 40 75 e
ifrs-full
DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab
text
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
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.
disclosure: IFRS 1 31A
ifrs-full
DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B
text
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
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.
disclosure: IFRS 1 31B
ifrs-full
DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified
text
Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified
The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]
disclosure: IFRS 12 29 c
ifrs-full
DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod
text
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
The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.
disclosure: IFRS 17 123 – Effective 2021-01-01
ifrs-full
DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative
text
Description of fact and reason why sensitivity analyses are unrepresentative
The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 42
ifrs-full
DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes
text
Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes
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: IFRS 7 24D
ifrs-full
DescriptionOfFactorsThatMakeUpGoodwillRecognised
text
Description of factors that make up goodwill recognised
The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]
disclosure: IFRS 3 B64 e
ifrs-full
DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
text block
Description of fact that estimating amount of change in accounting estimate is impracticable [text block]
The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.
disclosure: IAS 8 40
ifrs-full
DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets
text
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
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.
disclosure: IFRS 13 93 h ii
ifrs-full
DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments
text
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
The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 h ii
ifrs-full
DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities
text
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities
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.
disclosure: IFRS 13 93 h ii
ifrs-full
DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod
text
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
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.
disclosure: IFRS 11 C4
ifrs-full
DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse
text
Description of fact that highest and best use of non-financial asset differs from current use
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.
disclosure: IFRS 13 93 i
ifrs-full
DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable
text
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable
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]]
example: IAS 8 31 e ii
ifrs-full
DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
text
Description of fact that multi-employer or state plan is defined benefit plan
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]]
disclosure: IAS 19 148 d i
ifrs-full
DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument
text
Description of financial instruments designated as hedging instruments
The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]
disclosure: IFRS 7 22 b – Expiry date 2021-01-01
ifrs-full
DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably
text
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 30 b – Expiry date 2021-01-01
ifrs-full
DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity
text
Description of financial risk management related to agricultural activity
The description of financial risk management related to agricultural activity.
disclosure: IAS 41 49 c
ifrs-full
DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
text
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.
disclosure: IFRS 7 23F, disclosure: IFRS 7 23 b – Expiry date 2021-01-01
ifrs-full
DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets
text
Description of frequency and methods for testing procedures of pricing models, assets
The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.
example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-full
DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments
text
Description of frequency and methods for testing procedures of pricing models, entity’s own equity instruments
The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-full
DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities
text
Description of frequency and methods for testing procedures of pricing models, liabilities
The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.
example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-full
DescriptionOfFullyAmortisedIntangibleAssets
text
Description of fully amortised intangible assets
The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]
example: IAS 38 128 a
ifrs-full
DescriptionOfFunctionalCurrency
text
Description of functional currency
The description of the currency of the primary economic environment in which the entity operates.
disclosure: IAS 21 53, disclosure: IAS 21 57 c
ifrs-full
DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
text
Description of funding arrangements and funding policy that affect future contributions
The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 147 a, disclosure: IAS 19 148 a
ifrs-full
DescriptionOfFundingPolicy
text
Description of funding policy
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.
disclosure: IAS 26 35 c
ifrs-full
DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets
text
Description of group within entity that decides entity’s valuation policies and procedures, assets
The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.
example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-full
DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments
text
Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments
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.
example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-full
DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities
text
Description of group within entity that decides entity’s valuation policies and procedures, liabilities
The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.
example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-full
DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections
X.XX instant
Growth rate used to extrapolate cash flow projections
The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 d iv, disclosure: IAS 36 134 e iv
ifrs-full
DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed
text
Description of hedging instruments used to hedge risk exposures and how they are used
The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 22B a
ifrs-full
DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates
text
Description of historical information about counterparty default rates
The description of historical information about default rates of the party to the transaction other than the entity.
example: IFRS 7 IG23 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DescriptionOfHowAcquirerObtainedControlOfAcquiree
text
Description of how acquirer obtained control of acquiree
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.
disclosure: IFRS 3 B64 d
ifrs-full
DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets
text
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
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.
disclosure: IFRS 13 93 h ii
ifrs-full
DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments
text
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
The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 h ii
ifrs-full
DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities
text
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
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.
disclosure: IFRS 13 93 h ii
ifrs-full
DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable
text
Description of how entity determined maximum economic benefit available
The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 141 c iv
ifrs-full
DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets
text
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets
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.
example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-full
DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments
text
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
The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Entity’s own equity instruments [member]]
example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-full
DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities
text
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities
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.
example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-full
DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored
text
Description of how entity determined which structured entities it sponsored
The description of how the entity has determined which structured entities it has sponsored.
disclosure: IFRS 12 27 a
ifrs-full
DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17
text
Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17
The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 127 – Effective 2021-01-01
ifrs-full
DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness
text
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness
The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]
disclosure: IFRS 7 22B b
ifrs-full
DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre
text
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
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]
disclosure: IFRS 7 22B c
ifrs-full
DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships
text
Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships
The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.
disclosure: IFRS 7.24H c
ifrs-full
DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17
text
Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17
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: IFRS 17 132 a – Effective 2021-01-01
ifrs-full
DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets
text
Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets
The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.
disclosure: IFRS 7 23C b ii
ifrs-full
DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses
text
Description of how forward-looking information has been incorporated into determination of expected credit losses
The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.
disclosure: IFRS 7 35G b
ifrs-full
DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty
text
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty
The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 30 c
ifrs-full
DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9
text
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.
disclosure: IFRS 4 39C – Expiry date 2021-01-01
ifrs-full
DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance
text
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.
disclosure: IFRS 4 39C b – Expiry date 2021-01-01
ifrs-full
DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
text
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
The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 m
ifrs-full
DescriptionOfHowManagementDeterminesConcentrations
text
Description of how management determines concentrations
The description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 B8 a
ifrs-full
DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets
text
Description of how third-party information was taken into account when measuring fair value, assets
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.
example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-full
DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments
text
Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments
The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-full
DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities
text
Description of how third-party information was taken into account when measuring fair value, liabilities
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.
example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-full
DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
text
Description of identification of financial statements to which separate financial statements relate
The description of the identity of financial statements to which separate financial statements relate.
disclosure: IAS 27 17
ifrs-full
DescriptionOfIdentityOfRateRegulators
text
Description of identity of rate regulator(s)
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.
disclosure: IFRS 14 30 b
ifrs-full
DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax
text
Description of impact of rate regulation on current and deferred tax
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.
disclosure: IFRS 14 34
ifrs-full
DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan
text
Description of information about surplus or deficit of multi-employer or state plan
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]]
disclosure: IAS 19 148 d iv
ifrs-full
DescriptionOfInformationWhereFairValueDisclosuresNotRequired
text
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably
The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.
disclosure: IFRS 7 30 a – Expiry date 2021-01-01
ifrs-full
DescriptionOfInitialApplicationOfStandardsOrInterpretations
text block
Disclosure of initial application of standards or interpretations [text block]
The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]
disclosure: IAS 8 28
ifrs-full
DescriptionOfInputsToOptionPricingModelShareOptionsGranted
text
Description of inputs to option pricing model, share options granted
The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]
disclosure: IFRS 2 47 a i
ifrs-full
DescriptionOfInputsUsedInFairValueMeasurementAssets
text
Description of inputs used in fair value measurement, assets
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.
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
text
Description of inputs used in fair value measurement, entity’s own equity instruments
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.
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfInputsUsedInFairValueMeasurementLiabilities
text
Description of inputs used in fair value measurement, liabilities
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.
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfIntentionsToProvideSupportToStructuredEntity
text
Description of intentions to provide support to structured entity
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: IFRS 12 17, disclosure: IFRS 12 31
ifrs-full
DescriptionOfInternalCreditRatingsProcess
text
Description of internal credit ratings process
The description of the entity’s process for internal credit ratings. [Refer: Internal credit grades [member]]
example: IFRS 7 IG25 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets
text
Description of internal reporting procedures for discussing and assessing fair value measurements, assets
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.
example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-full
DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments
text
Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments
The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-full
DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities
text
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
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.
example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-full
DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets
text
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
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]]
disclosure: IFRS 13 93 h i
ifrs-full
DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments
text
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
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]]
disclosure: IFRS 13 93 h i
ifrs-full
DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities
text
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
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]]
disclosure: IFRS 13 93 h i
ifrs-full
DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel
text
Description of investment property, at cost or in accordance with IFRS 16 within fair value model
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]
disclosure: IAS 40 78 a
ifrs-full
DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel
text
Description of investment property where fair value information is unreliable, cost model
The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]
disclosure: IAS 40 79 e i
ifrs-full
DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome
text
Description of investments in equity instruments designated at fair value through other comprehensive income
The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
disclosure: IFRS 7 11A a
ifrs-full
DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers
text
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers
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: IFRS 15 123
ifrs-full
DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments
text
Description of judgements made by management in applying aggregation criteria for operating segments
The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]
disclosure: IFRS 8 22 aa
ifrs-full
DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers
text
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
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]
disclosure: IFRS 15 127 a
ifrs-full
DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
text
Description of justification for using growth rate that exceeds long-term average growth rate
The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 d iv
ifrs-full
DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
text
Description of key assumptions on which management has based cash flow projections
The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 d i, disclosure: IAS 36 135 c
ifrs-full
DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
text
Description of key assumptions on which management has based determination of fair value less costs of disposal
The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 e i, disclosure: IAS 36 130 f iii
ifrs-full
DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
text
Description of level of fair value hierarchy within which fair value measurement is categorised
The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (group of units’). [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 e iiA, disclosure: IAS 36 130 f i
ifrs-full
DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
text
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions
The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
disclosure: IAS 19 145 b
ifrs-full
DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised
text
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
The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 p ii
ifrs-full
DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments
text
Description of line item in statement of comprehensive income that includes reclassification adjustments
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.
disclosure: IFRS 7 24C b v
ifrs-full
DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness
text
Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness
The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
disclosure: IFRS 7 24C a ii, disclosure: IFRS 7 24C b iii
ifrs-full
DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem
text
Description of line item in statement of financial position that includes hedged item
The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]
disclosure: IFRS 7 24B a iii
ifrs-full
DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument
text
Description of line item in statement of financial position that includes hedging instrument
The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 24A b
ifrs-full
DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
text
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
The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]
disclosure: IFRS 3 B64 m
ifrs-full
DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
text
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
The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]
disclosure: IFRS 3 B64 l iii
ifrs-full
DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets
text
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
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]
disclosure: IFRS 13 93 e ii
ifrs-full
DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
text
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments
The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity’s own equity instruments [member]; Other comprehensive income]
disclosure: IFRS 13 93 e ii
ifrs-full
DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities
text
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
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]
disclosure: IFRS 13 93 e ii
ifrs-full
DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised
text
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
disclosure: IFRS 12 9B c
ifrs-full
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets
text
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
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]]
disclosure: IFRS 13 93 e i
ifrs-full
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments
text
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments
The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 e i
ifrs-full
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities
text
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
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]]
disclosure: IFRS 13 93 e i
ifrs-full
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
text
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
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]]
disclosure: IFRS 13 93 f
ifrs-full
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
text
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
The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 f
ifrs-full
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement
text
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
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]]
disclosure: IFRS 13 93 f
ifrs-full
DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
text
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
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]
disclosure: IAS 36 126 a
ifrs-full
DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
text
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
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]
disclosure: IAS 36 126 b
ifrs-full
DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised
text
Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised
The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.
disclosure: IFRS 12 29 b
ifrs-full
DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities
text
Description of line items in statement of financial position which include lease liabilities
The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]
disclosure: IFRS 16 47 b
ifrs-full
DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets
text
Description of line items in statement of financial position which include right-of-use assets
The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]
disclosure: IFRS 16 47 a ii
ifrs-full
DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation
text
Description of link between reimbursement right and related obligation
The description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value]
disclosure: IAS 19 140 b
ifrs-full
DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
text
Description of major assumptions made concerning future events, contingent liabilities in business combination
The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-full
DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions
text
Description of major assumptions made concerning future events, other provisions
The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]
disclosure: IAS 37 85 b
ifrs-full
DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
text
Description of management’s approach to determining values assigned to key assumptions
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.
disclosure: IAS 36 134 d ii, disclosure: IAS 36 135 d, disclosure: IAS 36 134 e ii
ifrs-full
DescriptionOfManagingLiquidityRisk
text block
Disclosure of how entity manages liquidity risk [text block]
The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]
disclosure: IFRS 7 39 c
ifrs-full
DescriptionOfMaterialReconcilingItems
text
Description of material reconciling items
The description of all material reconciling items. [Refer: Material reconciling items [member]]
disclosure: IFRS 8 28
ifrs-full
DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
text
Description of maximum term of options granted for share-based payment arrangement
The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 45 a
ifrs-full
DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
text
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]
disclosure: IFRS 3 B64 o i
ifrs-full
DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
text
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
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: IFRS 7 B42
ifrs-full
DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
text
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
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: IFRS 7 B42
ifrs-full
DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement
text
Description of method of settlement for share-based payment arrangement
The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 45 a
ifrs-full
DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss
text
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
The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]
disclosure: IFRS 7 11 c
ifrs-full
DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
text
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
disclosure: IAS 19 145 b
ifrs-full
DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17
text
Description of methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17
The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 b – Effective 2021-01-01
ifrs-full
DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets
text
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.
example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-full
DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments
text
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments
The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-full
DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities
text
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.
example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-full
DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods
text
Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
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.
disclosure: IFRS 17 117 a – Effective 2021-01-01
ifrs-full
DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue
text
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue
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]
disclosure: IFRIC 17 17 c
ifrs-full
DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17
text
Description of methods used to measure risks that arise from contracts within scope of IFRS 17
The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 124 b – Effective 2021-01-01
ifrs-full
DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers
text
Description of methods used to recognise revenue from contracts with customers
The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]
disclosure: IFRS 15 124 a
ifrs-full
DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach
text
Description of method to recognise insurance acquisition cash flows when using premium allocation approach
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: IFRS 17 97 c – Effective 2021-01-01
ifrs-full
DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted
text
Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted
The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.
disclosure: IFRS 2 47 a i
ifrs-full
DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
text
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
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: IFRS 15 127 b
ifrs-full
DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
text block
Description of nature of accounting errors in prior periods [text block]
The description of the nature of accounting errors in prior periods.
disclosure: IAS 8 49 a
ifrs-full
DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
text
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]
disclosure: IFRS 3 B67 a iii
ifrs-full
DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
text block
Description of nature of change in accounting estimate [text block]
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.
disclosure: IAS 8 39
ifrs-full
DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod
text
Description of nature and amount of change in estimate during final interim period
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.
disclosure: IAS 34 26
ifrs-full
DescriptionOfNatureAndCarryingAmountOfAssetsObtained
text
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
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]
disclosure: IFRS 7 38 a
ifrs-full
DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments
text
Description of nature and effect of any asymmetrical allocations to reportable segments
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: IFRS 8 27 f
ifrs-full
DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements
text
Description of nature and extent of government grants for agricultural activity recognised in financial statements
The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]
disclosure: IAS 41 57 a
ifrs-full
DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements
text
Description of nature and extent of government grants recognised in financial statements
The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]
disclosure: IAS 20 39 b
ifrs-full
DescriptionOfNatureAndExtentOfRateregulatedActivity
text
Description of nature and extent of rate-regulated activity
The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]
disclosure: IFRS 14 30 a
ifrs-full
DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
text
Description of nature and extent of significant restrictions on transfer of funds to entity
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.
disclosure: IFRS 12 22 a, disclosure: IFRS 12 19D a
ifrs-full
DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
text
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
The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]
disclosure: IFRS 12 13 b
ifrs-full
DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue
text
Description of nature and financial effect of business combinations after reporting period before statements authorised for issue
The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]
disclosure: IFRS 3 59 b
ifrs-full
DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod
text
Description of nature and financial effect of business combinations during period
The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]
disclosure: IFRS 3 59 a
ifrs-full
DescriptionOfNatureAndPurposeOfReservesWithinEquity
text
Description of nature and purpose of reserves within equity
The description of the nature and purpose of reserves within equity. [Refer: Other reserves]
disclosure: IAS 1 79 b
ifrs-full
DescriptionOfNatureOfActivitiesOfBiologicalAssets
text
Description of nature of activities of biological assets
The description of the nature of activities involving biological assets. [Refer: Biological assets]
disclosure: IAS 41 46 a
ifrs-full
DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
text
Description of nature of assets with significant risk of material adjustments within next financial year
The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.
disclosure: IAS 1 125 a
ifrs-full
DescriptionOfNatureOfBenefitsProvidedByPlan
text
Description of nature of benefits provided by plan
The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]
disclosure: IAS 19 139 a i
ifrs-full
DescriptionOfNatureOfChangeInAccountingPolicy
text
Description of nature of change in accounting policy
The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]
disclosure: IAS 8 28 c
ifrs-full
DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss
text
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
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]]
disclosure: IFRS 8 27 e
ifrs-full
DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue
text
Description of nature of class of assets measured at fair value
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]]
example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-full
DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue
text
Description of nature of class of entity’s own equity instruments measured at fair value
The description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-full
DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue
text
Description of nature of class of liabilities measured at fair value
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]]
example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-full
DescriptionOfNatureOfContingentAssets
text
Description of nature of contingent assets
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.
disclosure: IAS 37 89
ifrs-full
DescriptionOfNatureOfCounterparty
text
Description of nature of counterparty
The description of the nature of the party to a transaction other than the entity.
example: IFRS 7 IG23 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets
text
Description of nature of differences between measurements of reportable segments’ assets and entity’s assets
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]]
disclosure: IFRS 8 27 c
ifrs-full
DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities
text
Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities
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]]
disclosure: IFRS 8 27 d
ifrs-full
DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations
text
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
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]]
disclosure: IFRS 8 27 b
ifrs-full
DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
text
Description of nature of entity’s operations and principal activities
The description of the nature of the entity’s operations and principal activities.
disclosure: IAS 1 138 b
ifrs-full
DescriptionOfNatureOfEntitysRelationshipWithAssociate
text
Description of nature of entity’s relationship with associate
The description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Associates [member]]
disclosure: IFRS 12 21 a ii
ifrs-full
DescriptionOfNatureOfEntitysRelationshipWithJointOperation
text
Description of nature of entity’s relationship with joint operation
The description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Joint operations [member]]
disclosure: IFRS 12 21 a ii
ifrs-full
DescriptionOfNatureOfEntitysRelationshipWithJointVenture
text
Description of nature of entity’s relationship with joint venture
The description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Joint ventures [member]]
disclosure: IFRS 12 21 a ii
ifrs-full
DescriptionOfNatureOfFinancialStatements
text
Description of nature of financial statements
The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
disclosure: IAS 1 51 b, disclosure: IAS 27 16 a, disclosure: IAS 27 17 a
ifrs-full
DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer
text
Description of nature of goods or services that entity has promised to transfer
The description of the nature of the goods or services that the entity has promised to transfer to customers.
disclosure: IFRS 15 119 c
ifrs-full
DescriptionOfNatureOfImpendingChangeInAccountingPolicy
text
Description of nature of impending change in accounting policy
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.
example: IAS 8 31 b
ifrs-full
DescriptionOfNatureOfIndividualAsset
text
Description of nature of individual asset
The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]
disclosure: IAS 36 130 c i
ifrs-full
DescriptionOfNatureOfInterestInFunds
text
Description of nature of interest in funds
The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.
disclosure: IFRIC 5 11
ifrs-full
DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4
text
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.
disclosure: IFRS 4 39C a – Expiry date 2021-01-01
ifrs-full
DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
text
Description of nature of liabilities with significant risk of material adjustments within next financial year
The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
disclosure: IAS 1 125 a
ifrs-full
DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs
text
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs
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: IFRS 1 22 b
ifrs-full
DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation
text
Description of nature of necessary adjustments to provide comparative information
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: IAS 1 42 b
ifrs-full
DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod
text
Description of nature of non-adjusting event after reporting period
The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
disclosure: IAS 10 21 a
ifrs-full
DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue
text
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue
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.
disclosure: IFRIC 17 17 a
ifrs-full
DescriptionOfNatureOfObligationContingentLiabilities
text
Description of nature of obligation, contingent liabilities
The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]
disclosure: IAS 37 86
ifrs-full
DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
text
Description of nature of obligation, contingent liabilities in business combination
The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i
ifrs-full
DescriptionOfNatureOfObligationOtherProvisions
text
Description of nature of obligation, other provisions
The description of the nature of the obligation for other provisions. [Refer: Other provisions]
disclosure: IAS 37 85 a
ifrs-full
DescriptionOfNatureOfReclassificationOrChangesInPresentation
text
Description of nature of reclassifications or changes in presentation
The description of the nature of reclassifications or changes in presentation.
disclosure: IAS 1 41 a
ifrs-full
DescriptionOfNatureOfRegulatoryRatesettingProcess
text
Description of nature of regulatory rate-setting process
The description of the nature of the regulatory rate-setting process.
disclosure: IFRS 14 30 a
ifrs-full
DescriptionOfNatureOfRelatedPartyRelationship
text
Description of nature of related party relationship
The description of the nature of the related party relationships. [Refer: Related parties [member]]
disclosure: IAS 24 18
ifrs-full
DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities
text
Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities
The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]
disclosure: IFRS 7 42D c
ifrs-full
DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
text
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
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.
example: IFRS 12 9 b
ifrs-full
DescriptionOfNatureOfRisksBeingHedged
text
Description of nature of risks being hedged
The description of the nature of risks being hedged.
disclosure: IFRS 7 22 c – Expiry date 2021-01-01
ifrs-full
DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy
text
Description of nature of voluntary change in accounting policy
The description of the nature of a voluntary change in accounting policy.
disclosure: IAS 8 29 a
ifrs-full
DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified
text
Description of non-current asset or disposal group held for sale which were sold or reclassified
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]]
disclosure: IFRS 5 41 a
ifrs-full
DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets
text
Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce
The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]
disclosure: IAS 41 46 b
ifrs-full
DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk
text
Description of objectives, policies and processes for managing risk
The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 33 b
ifrs-full
DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks
text
Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks
The description of the entity’s objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 39 a – Expiry date 2021-01-01
ifrs-full
DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17
text
Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 124 b – Effective 2021-01-01
ifrs-full
DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations
text
Description of obligations for returns, refunds and other similar obligations
The description of obligations for returns, refunds and other similar obligations in contracts with customers.
disclosure: IFRS 15 119 d
ifrs-full
DescriptionOfOptionLifeShareOptionsGranted
X.XX duration
Option life, share options granted
The option life of share options granted.
disclosure: IFRS 2 47 a i
ifrs-full
DescriptionOfOptionPricingModelShareOptionsGranted
text
Description of option pricing model, share options granted
The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]
disclosure: IFRS 2 47 a i
ifrs-full
DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
text block
Description of other accounting policies relevant to understanding of financial statements [text block]
The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.
disclosure: IAS 1 117 b
ifrs-full
DescriptionOfOtherEquityInterest
text
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]
disclosure: IAS 1 80
ifrs-full
DescriptionOfOtherInformationUsedToAssessCreditQuality
text
Description of other information used to assess credit quality
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]]
example: IFRS 7 IG23 d – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted
text
Description of other inputs to options pricing model, share options granted
The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]
disclosure: IFRS 2 47 a i
ifrs-full
DescriptionOfOtherTransactionsThatAreCollectivelySignificant
text
Description of other transactions that are collectively significant
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.
disclosure: IAS 24 26 b ii
ifrs-full
DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
text
Description of performance obligations to arrange for another party to transfer goods or services
The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]
disclosure: IFRS 15 119 c
ifrs-full
DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
text
Description of periods when cash flows affect profit or loss
The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]
disclosure: IFRS 7 23 a – Expiry date 2021-01-01
ifrs-full
DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
text
Description of periods when cash flows expected to occur
The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]
disclosure: IFRS 7 23 a – Expiry date 2021-01-01
ifrs-full
DescriptionOfPlanAmendmentsCurtailmentsAndSettlements
text
Description of plan amendments, curtailments and settlements
The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 139 c
ifrs-full
DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations
text block
Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]
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: IFRS 7 38 b
ifrs-full
DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
text block
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]
The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 149 b
ifrs-full
DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets
text
Description of policy for determining when transfers between levels are deemed to have occurred, assets
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.
disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-full
DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments
text
Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments
The description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-full
DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities
text
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
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.
disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-full
DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively
text
Description of practical expedients used when applying IFRS 15 retrospectively
The description of the practical expedients that have been used when applying IFRS 15 retrospectively.
disclosure: IFRS 15 C6 a
ifrs-full
DescriptionOfPresentationCurrency
text
Description of presentation currency
The description of the currency in which the financial statements are presented.
disclosure: IAS 1 51 d, disclosure: IAS 21 53
ifrs-full
DescriptionOfPrimaryReasonsForBusinessCombination
text
Description of primary reasons for business combination
The description of the primary reasons for a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 d
ifrs-full
DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets
text
Description of process for analysing changes in fair value measurements, assets
The description of the process for analysing changes in the fair value measurements of assets from period to period.
example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-full
DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments
text
Description of process for analysing changes in fair value measurements, entity’s own equity instruments
The description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Entity’s own equity instruments [member]]
example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-full
DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities
text
Description of process for analysing changes in fair value measurements, liabilities
The description of the process for analysing changes in the fair value measurements of liabilities from period to period.
example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-full
DescriptionOfRatingAgenciesUsed
text
Description of rating agencies used
The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets]
example: IFRS 7 IG24 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DescriptionOfReasonForChangeInFunctionalCurrency
text
Description of reason for change in functional currency
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.
disclosure: IAS 21 54
ifrs-full
DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
text
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis
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]]
disclosure: IFRS 7 40 c
ifrs-full
DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome
text
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income
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]]
disclosure: IFRS 7 11B a
ifrs-full
DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance
text
Description of reason for reassessment whether insurer’s activities are predominantly connected with insurance
The description of the reason for the reassessment whether an insurer’s activities are predominantly connected with insurance.
disclosure: IFRS 4 39C c i – Expiry date 2021-01-01
ifrs-full
DescriptionOfReasonForReclassificationOrChangesInPresentation
text
Description of reason for reclassifications or changes in presentation
The description of the reason for the reclassifications or changes in presentation.
disclosure: IAS 1 41 c
ifrs-full
DescriptionOfReasonForUsingLongerOrShorterReportingPeriod
text
Description of reason for using longer or shorter reporting period
The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
disclosure: IAS 1 36 a
ifrs-full
DescriptionOfReasonForUsingPresentationAlternative
text
Description of reason for using presentation alternative
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: IFRS 7 11A b
ifrs-full
DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
text
Description of reason for derecognition of financial assets measured at amortised cost
The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
disclosure: IFRS 7 20A
ifrs-full
DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent
text
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
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]
disclosure: IFRS 7 11 b
ifrs-full
DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets
text
Description of reasons for change in valuation technique used in fair value measurement, assets
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]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments
text
Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments
The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities
text
Description of reasons for change in valuation technique used in fair value measurement, liabilities
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]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
text
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]
disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii
ifrs-full
DescriptionOfReasonsForChangeOfInvestmentEntityStatus
text
Description of reasons for change of investment entity status
The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]
disclosure: IFRS 12 9B
ifrs-full
DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
text
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]
disclosure: IAS 19 145 c
ifrs-full
DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17
text
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17
The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 c – Effective 2021-01-01
ifrs-full
DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods
text
Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
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.
disclosure: IFRS 17 117 b – Effective 2021-01-01
ifrs-full
DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified
text
Description of reasons for changing way cash-generating unit is identified
The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]
disclosure: IAS 36 130 d iii
ifrs-full
DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics
text
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
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]]
disclosure: IFRS 12 9A
ifrs-full
DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17
text
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
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.
disclosure: IFRS 17 C33 b – Effective 2021-01-01
ifrs-full
DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation
text
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
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: IFRS 9 7.2.34 d
ifrs-full
DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9
text
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
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.
disclosure: IFRS 7 42J b
ifrs-full
DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation
text
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
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: IFRS 9 7.2.34 d
ifrs-full
DescriptionOfReasonsForFairValueMeasurementAssets
text
Description of reasons for fair value measurement, assets
The description of the reasons for the fair value measurement of assets.
disclosure: IFRS 13 93 a
ifrs-full
DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments
text
Description of reasons for fair value measurement, entity’s own equity instruments
The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 a
ifrs-full
DescriptionOfReasonsForFairValueMeasurementLiabilities
text
Description of reasons for fair value measurement, liabilities
The description of the reasons for the fair value measurement of liabilities.
disclosure: IFRS 13 93 a
ifrs-full
DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
text
Description of reasons for providing support to structured entity without having contractual obligation to do so
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.
disclosure: IFRS 12 15 b, disclosure: IFRS 12 30 b
ifrs-full
DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo
text
Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
disclosure: IFRS 12 19E b
ifrs-full
DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets
text
Description of reasons for transfers into Level 3 of fair value hierarchy, assets
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]]
disclosure: IFRS 13 93 e iv
ifrs-full
DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
text
Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments
The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
disclosure: IFRS 13 93 e iv
ifrs-full
DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities
text
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
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]]
disclosure: IFRS 13 93 e iv
ifrs-full
DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity
text
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income
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]
disclosure: IFRS 7 10 c
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets
text
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
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]]
disclosure: IFRS 13 93 c
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
text
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments
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]]
disclosure: IFRS 13 93 c
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities
text
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
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]]
disclosure: IFRS 13 93 c
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets
text
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
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]]
disclosure: IFRS 13 93 c
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments
text
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments
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]]
disclosure: IFRS 13 93 c
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities
text
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
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]]
disclosure: IFRS 13 93 c
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets
text
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
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]]
disclosure: IFRS 13 93 e iv
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
text
Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments
The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
disclosure: IFRS 13 93 e iv
ifrs-full
DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities
text
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
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]]
disclosure: IFRS 13 93 e iv
ifrs-full
DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation
text
Description of reasons why applying new accounting policy provides reliable and more relevant information
The description of reasons why applying a new accounting policy provides reliable and more relevant information.
disclosure: IAS 8 29 b
ifrs-full
DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete
text
Description of reasons why initial accounting for business combination is incomplete
The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]
disclosure: IFRS 3 B67 a i
ifrs-full
DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably
text
Description of reasons why liability cannot be measured reliably
The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B64 j ii
ifrs-full
DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome
text
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
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.
example: IFRS 12 9 e
ifrs-full
DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome
text
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
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.
example: IFRS 12 9 d
ifrs-full
DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw
text
Description of reasons why separate financial statements are prepared if not required by law
The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]
disclosure: IAS 27 17 a
ifrs-full
DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase
text
Description of reasons why bargain purchase transaction resulted in gain
The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]
disclosure: IFRS 3 B64 n ii
ifrs-full
DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared
text
Description of fact that exemption from consolidation has been used
The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]
disclosure: IAS 27 16 a
ifrs-full
DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs
text
Description of reason why entity is resuming application of IFRSs
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.
disclosure: IFRS 1 23A b
ifrs-full
DescriptionOfReasonWhyEntityStoppedApplyingIFRSs
text
Description of reason why entity stopped applying IFRSs
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.
disclosure: IFRS 1 23A a
ifrs-full
DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures
text
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
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: IFRS 17 113 a – Effective 2021-01-01
ifrs-full
DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl
text
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
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.
example: IFRS 12 9 a
ifrs-full
DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable
text
Description of reason why fair value of goods or services received cannot be reliably estimated
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.
disclosure: IFRS 2 49
ifrs-full
DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable
text
Description of fact that amounts presented in financial statements are not entirely comparable
The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
disclosure: IAS 1 36 b
ifrs-full
DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse
text
Description of reason why non-financial asset is being used in manner different from highest and best use
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: IFRS 13 93 i
ifrs-full
DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency
text
Description of reason why presentation currency is different from functional currency
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.
disclosure: IAS 21 53
ifrs-full
DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
text
Description of reason why reclassification of comparative amounts is impracticable
The description of the reason why the reclassification of comparative amounts is impracticable.
disclosure: IAS 1 42 a
ifrs-full
DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
text
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible
The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 36
ifrs-full
DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan
text
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan
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]]
disclosure: IAS 19 148 d ii
ifrs-full
DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate
text
Description of reason why using different reporting date or period for associate
The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]
disclosure: IFRS 12 22 b ii
ifrs-full
DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture
text
Description of reason why using different reporting date or period for joint venture
The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]
disclosure: IFRS 12 22 b ii
ifrs-full
DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary
text
Description of reason why using different reporting date or period for subsidiary
The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Subsidiaries [member]]
disclosure: IFRS 12 11 b
ifrs-full
DescriptionOfRedesignatedFinancialAssets
text
Description of redesignated financial assets
The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]
disclosure: IFRS 1 29
ifrs-full
DescriptionOfRedesignatedFinancialLiabilities
text
Description of redesignated financial liabilities
The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]
disclosure: IFRS 1 29A, disclosure: IFRS 1 29 – Expiry date 2021-01-01
ifrs-full
DescriptionOfRegulatoryFrameworkInWhichPlanOperates
text
Description of regulatory framework in which plan operates
The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 139 a ii
ifrs-full
DescriptionOfRelationshipBetweenInternalAndExternalRatings
text
Description of relationship between internal and external ratings
The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]
example: IFRS 7 IG24 d – Expiry date 2021-01-01, example: IFRS 7 IG25 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DescriptionOfReportableSegmentToWhichIndividualAssetBelongs
text
Description of reportable segment to which individual asset belongs
The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]
disclosure: IAS 36 130 c ii
ifrs-full
DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment
text
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
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: IAS 16 77 f
ifrs-full
DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets
text
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets
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]
disclosure: IFRS 16 57
ifrs-full
DescriptionOfRetirementBenefitPlan
text
Description of retirement benefit plan
The description of a retirement benefit plan, either as part of the financial statements or in a separate report.
disclosure: IAS 26 36
ifrs-full
DescriptionOfRetirementBenefitsPromisedToParticipants
text
Description of retirement benefits promised to participants
The description of the retirement benefits promised to participants in retirement benefit plans.
disclosure: IAS 26 36 e
ifrs-full
DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement
text
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement
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]
disclosure: IFRS 7 13E
ifrs-full
DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement
text
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement
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]
disclosure: IFRS 7 13E
ifrs-full
DescriptionOfRiskFreeInterestRateShareOptionsGranted
X.XX duration
Risk free interest rate, share options granted
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]]
disclosure: IFRS 2 47 a i
ifrs-full
DescriptionOfRisksToWhichPlanExposesEntity
text
Description of risks to which plan exposes entity
The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 139 b
ifrs-full
DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets
text
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
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.
disclosure: IFRS 13 93 h i
ifrs-full
DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments
text
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments
The description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 h i
ifrs-full
DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities
text
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
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.
disclosure: IFRS 13 93 h i
ifrs-full
DescriptionOfServiceConcessionArrangement
text
Description of service concession arrangement
The description of the service concession arrangement. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 a
ifrs-full
DescriptionOfSharedCharacteristicForConcentration
text
Description of shared characteristic for concentration
The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 B8 b
ifrs-full
DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17
text
Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17
The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 127 – Effective 2021-01-01
ifrs-full
DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits
text
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits
The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]
disclosure: IAS 26 35 e
ifrs-full
DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform
text
Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform
The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.
disclosure: IFRS 7.24H d
ifrs-full
DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan
text
Description of significant concentrations of risk related to plan
The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]
disclosure: IAS 19 139 b
ifrs-full
DescriptionOfSignificantEventsAndTransactions
text
Description of significant events and transactions
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.
disclosure: IAS 34 15
ifrs-full
DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised
text
Description of significant intangible assets controlled by entity but not recognised
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]
example: IAS 38 128 b
ifrs-full
DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal
text
Description of significant judgements and assumptions made in determining that entity is agent or principal
The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.
example: IFRS 12 9 c
ifrs-full
DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices
text
Description of significant judgements made in evaluating when customer obtains control of promised goods or services
The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.
disclosure: IFRS 15 125
ifrs-full
DescriptionOfSignificantPaymentTermsInContractsWithCustomers
text
Description of significant payment terms in contracts with customers
The description of the significant payment terms in contracts with customers.
disclosure: IFRS 15 119 b
ifrs-full
DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
text
Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group
The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]
disclosure: IFRS 12 13 a
ifrs-full
DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship
text
Description of sources of hedge ineffectiveness expected to affect hedging relationship
The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
disclosure: IFRS 7 23D
ifrs-full
DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship
text
Description of sources of hedge ineffectiveness that emerged in hedging relationship
The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
disclosure: IFRS 7 23E
ifrs-full
DescriptionOfSourcesOfRevenueForAllOtherSegments
text
Description of sources of revenue for all other segments
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]
disclosure: IFRS 8 16
ifrs-full
DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk
text
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk
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]]
disclosure: IFRS 17 119 – Effective 2021-01-01
ifrs-full
DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
text
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]
disclosure: IFRS 7 14 b
ifrs-full
DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity
text
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
The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
disclosure: IFRS 12 19F
ifrs-full
DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
text
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]
disclosure: IFRS 12 14, example: IFRS 12 B26 a
ifrs-full
DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
text
Description of terms of shares reserved for issue under options and contracts for sale of shares
The description of terms of shares reserved for issue under options and contracts for the sale of shares.
disclosure: IAS 1 79 a vii
ifrs-full
DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity
text
Description of timing and reason of reclassification between financial liabilities and equity
The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]
disclosure: IAS 1 80A
ifrs-full
DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets
text
Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets
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.
example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-full
DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments
text
Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity’s own equity instruments
The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Entity’s own equity instruments [member]]
example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-full
DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities
text
Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities
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.
example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-full
DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding
text
Description of transactions after reporting period that significantly change number of ordinary shares outstanding
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]]
disclosure: IAS 33 70 d
ifrs-full
DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding
text
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding
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]]
disclosure: IAS 33 70 d
ifrs-full
DescriptionOfTransactionsWithRelatedParty
text
Description of transactions with related party
The description of related party transactions. [Refer: Related parties [member]]
disclosure: IAS 24 18
ifrs-full
DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS
text
Description of transitional provisions of initially applied IFRS
The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]
disclosure: IAS 8 28 d
ifrs-full
DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods
text
Description of transitional provisions of initially applied IFRS that might have effect on future periods
The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]
disclosure: IAS 8 28 e
ifrs-full
DescriptionOfTypeOfHedge
text
Description of type of hedge
The description of the type of a hedge used by the entity.
disclosure: IFRS 7 22 a – Expiry date 2021-01-01
ifrs-full
DescriptionOfTypeOfPlan
text
Description of type of plan
The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 139 a
ifrs-full
DescriptionOfTypeOfRetirementBenefitPlan
text
Description of type of retirement benefit plan
The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]
disclosure: IAS 26 36 c
ifrs-full
DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
text
Description of type of support provided to structured entity without having contractual obligation to do so
The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]
disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a
ifrs-full
DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
text
Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
disclosure: IFRS 12 19E a
ifrs-full
DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods
text
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
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.
disclosure: IFRS 17 117 b – Effective 2021-01-01
ifrs-full
DescriptionOfTypesOfIncomeFromStructuredEntities
text
Description of types of income from structured entities
The description of the types of income from structured entities. [Refer: Income from structured entities]
example: IFRS 12 B26 c, disclosure: IFRS 12 27 b
ifrs-full
DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues
text
Description of types of products and services from which each reportable segment derives its revenues
The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]
disclosure: IFRS 8 22 b
ifrs-full
DescriptionOfTypesOfWarrantiesAndRelatedObligations
text
Description of types of warranties and related obligations
The description of types of warranties and related obligations in contracts with customers.
disclosure: IFRS 15 119 e
ifrs-full
DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
text block
Disclosure of uncertainties of entity’s ability to continue as going concern [text block]
The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.
disclosure: IAS 1 25
ifrs-full
DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity
text
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity
The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]
disclosure: IAS 41 57 b
ifrs-full
DescriptionOfUsefulLifeBiologicalAssetsAtCost
text
Description of useful life, biological assets, at cost
Description of useful life used for biological assets. [Refer: Biological assets]
disclosure: IAS 41 54 e
ifrs-full
DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill
text
Description of useful life, intangible assets other than goodwill
Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 118 a
ifrs-full
DescriptionOfUsefulLifeInvestmentPropertyCostModel
text
Description of useful life, investment property, cost model
Description of useful life used for investment property. [Refer: Investment property]
disclosure: IAS 40 79 b
ifrs-full
DescriptionOfUsefulLifePropertyPlantAndEquipment
text
Description of useful life, property, plant and equipment
Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 c
ifrs-full
DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets
text
Description of valuation processes used in fair value measurement, assets
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).
disclosure: IFRS 13 93 g
ifrs-full
DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments
text
Description of valuation processes used in fair value measurement, entity’s own equity instruments
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).
disclosure: IFRS 13 93 g
ifrs-full
DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities
text
Description of valuation processes used in fair value measurement, liabilities
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).
disclosure: IFRS 13 93 g
ifrs-full
DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
text
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]
disclosure: IFRS 3 B64 o ii
ifrs-full
DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration
text
Description of valuation techniques and key model inputs used to measure contingent consideration
The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]
disclosure: IFRS 3 B67 b iii
ifrs-full
DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets
text
Description of valuation techniques used in fair value measurement, assets
The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments
text
Description of valuation techniques used in fair value measurement, entity’s own equity instruments
The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities
text
Description of valuation techniques used in fair value measurement, liabilities
The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]
disclosure: IFRS 13 93 d
ifrs-full
DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
text
Description of valuation techniques used to measure fair value less costs of disposal
The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]
disclosure: IAS 36 134 e, disclosure: IAS 36 130 f ii
ifrs-full
DescriptionOfVestingRequirementsForSharebasedPaymentArrangement
text
Description of vesting requirements for share-based payment arrangement
The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 45 a
ifrs-full
DescriptionOfVoluntaryChangeInAccountingPolicy
text block
Disclosure of voluntary change in accounting policy [text block]
The disclosure of a voluntary change in accounting policy.
disclosure: IAS 8 29
ifrs-full
DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations
text
Description of when entity typically satisfies performance obligations
The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]
disclosure: IFRS 15 119 a
ifrs-full
DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties
text
Description of whether entity is required to absorb losses of structured entities before other parties
The description of whether the entity is required to absorb losses of structured entities before other parties.
example: IFRS 12 B26 d
ifrs-full
DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach
text
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
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.
disclosure: IFRS 17 97 b – Effective 2021-01-01
ifrs-full
DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue
text
Description of whether investment in associate is measured using equity method or at fair value
The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]
disclosure: IFRS 12 21 b i
ifrs-full
DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue
text
Description of whether investment in joint venture is measured using equity method or at fair value
The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]
disclosure: IFRS 12 21 b i
ifrs-full
DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable
text
Description of whether there are potential income tax consequences not practicably determinable
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]
disclosure: IAS 12 82A
ifrs-full
DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement
text
Description of whether third-party credit enhancement is reflected in fair value measurement
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]]
disclosure: IFRS 13 98
ifrs-full
DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS
text
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS
The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]
disclosure: IAS 8 28 b
ifrs-full
DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
Designated financial liabilities at fair value through profit or loss [abstract]
ifrs-full
DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract
Designated loans or receivables at fair value through profit or loss [abstract]
ifrs-full
DestructionOfMajorProductionPlantMember
member
Destruction of major production plant [member]
This member stands for destruction of a major production plant.
example: IAS 10 22 d
ifrs-full
DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments
text
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments
The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 46
ifrs-full
DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed
X duration, credit
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
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]]
disclosure: IFRIC 17 15
ifrs-full
DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation
X instant
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation
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]]
disclosure: IFRS 7 10 b, disclosure: IFRS 7 10A b
ifrs-full
DilutedEarningsLossPerShare
X.XX duration
Diluted earnings (loss) per share
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]]
disclosure: IAS 33 66
ifrs-full
DilutedEarningsLossPerShareFromContinuingOperations
X.XX duration
Diluted earnings (loss) per share from continuing operations
Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
disclosure: IAS 33 66
ifrs-full
DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]
disclosure: IFRS 14 26
ifrs-full
DilutedEarningsLossPerShareFromDiscontinuedOperations
X.XX duration
Diluted earnings (loss) per share from discontinued operations
Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
disclosure: IAS 33 68
ifrs-full
DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
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]]
disclosure: IFRS 14 26
ifrs-full
DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
X.XX duration
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax
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]
disclosure: IFRS 14 26
ifrs-full
DilutedEarningsPerShareAbstract
Diluted earnings per share [abstract]
ifrs-full
DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares
shares
Dilutive effect of convertible instruments on number of ordinary shares
The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity’s convertible instruments.
common practice: IAS 33 70 b
ifrs-full
DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
shares
Dilutive effect of share options on number of ordinary shares
The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity’s share options.
common practice: IAS 33 70 b
ifrs-full
DirectFinanceLeasesAcquiredInBusinessCombinationMember
member
Direct finance leases acquired in business combination [member]
This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]
example: IFRS 3 B64 h
ifrs-full
DirectOperatingExpenseFromInvestmentProperty
X duration, debit
Direct operating expense from investment property
The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]
common practice: IAS 40 75 f
ifrs-full
DirectOperatingExpenseFromInvestmentPropertyAbstract
Direct operating expense from investment property [abstract]
ifrs-full
DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome
X duration, debit
Direct operating expense from investment property generating rental income
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]
disclosure: IAS 40 75 f ii
ifrs-full
DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome
X duration, debit
Direct operating expense from investment property not generating rental income
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]
disclosure: IAS 40 75 f iii
ifrs-full
DirectorsRemunerationExpense
X duration, debit
Directors’ remuneration expense
The amount of remuneration paid or payable to the entity’s directors.
common practice: IAS 1 112 c
ifrs-full
DisaggregationOfInsuranceContractsAxis
axis
Disaggregation of insurance contracts [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01
ifrs-full
DisaggregationOfInsuranceContractsMember
member
Disaggregation of insurance contracts [member]
This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the “Disaggregation of insurance contracts” axis if no other member is used. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01
ifrs-full
DisclosureOfAccountingJudgementsAndEstimatesExplanatory
text block
Disclosure of accounting judgements and estimates [text block]
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]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
text block
Disclosure of accrued expenses and other liabilities [text block]
The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfAcquiredReceivablesAbstract
Disclosure of acquired receivables [abstract]
ifrs-full
DisclosureOfAcquiredReceivablesExplanatory
text block
Disclosure of acquired receivables [text block]
The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 h
ifrs-full
DisclosureOfAcquiredReceivablesLineItems
Disclosure of acquired receivables [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAcquiredReceivablesTable
table
Disclosure of acquired receivables [table]
Schedule disclosing information related to receivables acquired in business combinations.
disclosure: IFRS 3 B64 h
ifrs-full
DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract
Disclosure of actual claims compared with previous estimates [abstract]
ifrs-full
DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
text block
Disclosure of actual claims compared with previous estimates [text block]
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: IFRS 17 130 – Effective 2021-01-01, disclosure: IFRS 4 39 c iii – Expiry date 2021-01-01
ifrs-full
DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems
Disclosure of actual claims compared with previous estimates [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfActualClaimsComparedWithPreviousEstimatesTable
table
Disclosure of actual claims compared with previous estimates [table]
Schedule disclosing information related to actual claims compared with previous estimates.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory
text block
Disclosure of additional information about defined benefit plans [text block]
The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 137
ifrs-full
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
text block
Disclosure of additional information about leasing activities for lessee [text block]
The disclosure of additional information about leasing activities of a lessee.
disclosure: IFRS 16 59
ifrs-full
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory
text block
Disclosure of additional information about leasing activities for lessor [text block]
The disclosure of additional information about leasing activities of a lessor.
disclosure: IFRS 16 92
ifrs-full
DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory
text block
Disclosure of additional information about understanding financial position and liquidity of entity [text block]
The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.
example: IAS 7 50
ifrs-full
DisclosureOfAdditionalInformationExplanatory
text block
Disclosure of additional information [text block]
The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.
disclosure: IAS 1 112 c
ifrs-full
DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory
text block
Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]
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: IFRS 17 123 – Effective 2021-01-01
ifrs-full
DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract
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]
ifrs-full
DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory
text block
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]
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: IFRS 17 113 b – Effective 2021-01-01
ifrs-full
DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems
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 represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable
table
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]
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.
disclosure: IFRS 17 113 b – Effective 2021-01-01
ifrs-full
DisclosureOfAllowanceForCreditLossesExplanatory
text block
Disclosure of allowance for credit losses [text block]
The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfAmountsArisingFromInsuranceContractsExplanatory
text block
Disclosure of amounts arising from insurance contracts [text block]
The disclosure of information that identifies and explains the amounts in the entity’s financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 36 – Expiry date 2021-01-01
ifrs-full
DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
ifrs-full
DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory
text block
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]
The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]
disclosure: IAS 24 18A
ifrs-full
DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable
table
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]
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.
disclosure: IAS 24 18A
ifrs-full
DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory
text
Description of amounts of potential income tax consequences practicably determinable
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]
disclosure: IAS 12 82A
ifrs-full
DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract
Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [abstract]
ifrs-full
DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory
text block
Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [text block]
The disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.
disclosure: IAS 1 61
ifrs-full
DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems
Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable
table
Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [table]
Schedule disclosing information related to amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.
disclosure: IAS 1 61
ifrs-full
DisclosureOfAnalysisOfInsuranceRevenueAbstract
Disclosure of analysis of insurance revenue [abstract]
ifrs-full
DisclosureOfAnalysisOfInsuranceRevenueExplanatory
text block
Disclosure of analysis of insurance revenue [text block]
The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]
disclosure: IFRS 17 106 – Effective 2021-01-01
ifrs-full
DisclosureOfAnalysisOfInsuranceRevenueLineItems
Disclosure of analysis of insurance revenue [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAnalysisOfInsuranceRevenueTable
table
Disclosure of analysis of insurance revenue [table]
Schedule disclosing information related to the analysis of insurance revenue.
disclosure: IFRS 17 106 – Effective 2021-01-01
ifrs-full
DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract
Disclosure of analysis of other comprehensive income by item [abstract]
ifrs-full
DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory
text block
Disclosure of analysis of other comprehensive income by item [text block]
The entire disclosure of the analysis of other comprehensive income by item.
disclosure: IAS 1 106A
ifrs-full
DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems
Disclosure of analysis of other comprehensive income by item [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable
table
Disclosure of analysis of other comprehensive income by item [table]
Schedule disclosing information related to the analysis of other comprehensive income by item.
disclosure: IAS 1 106A
ifrs-full
DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
text block
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]
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]
example: IAS 19 137
ifrs-full
DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract
Disclosure of analysis of single amount of discontinued operations [abstract]
ifrs-full
DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory
text block
Disclosure of analysis of single amount of discontinued operations [text block]
The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]
disclosure: IFRS 5 33 b
ifrs-full
DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems
Disclosure of analysis of single amount of discontinued operations [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable
table
Disclosure of analysis of single amount of discontinued operations [table]
Schedule disclosing information related to the analysis of the single amount of discontinued operations.
disclosure: IFRS 5 33 b
ifrs-full
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
ifrs-full
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
text block
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.
disclosure: IAS 1 125
ifrs-full
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable
table
Disclosure of assets and liabilities with significant risk of material adjustment [table]
Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
disclosure: IAS 1 125
ifrs-full
DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
ifrs-full
DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory
text block
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]
The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.
disclosure: IFRS 15 128 a
ifrs-full
DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable
table
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]
Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.
disclosure: IFRS 15 128 a
ifrs-full
DisclosureOfAuditorsRemunerationExplanatory
text block
Disclosure of auditors’ remuneration [text block]
The disclosure of compensation to the entity’s auditors.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfAuthorisationOfFinancialStatementsExplanatory
text block
Disclosure of authorisation of financial statements [text block]
The disclosure of the authorisation of financial statements for issue.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfAvailableforsaleAssetsExplanatory
text block
Disclosure of available-for-sale financial assets [text block]
The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
common practice: IAS 1 10 e – Expiry date 2021-01-01
ifrs-full
DisclosureOfBasisOfConsolidationExplanatory
text block
Disclosure of basis of consolidation [text block]
The disclosure of the basis used for consolidation.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
text block
Disclosure of basis of preparation of financial statements [text block]
The disclosure of the basis used for the preparation of the financial statements.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory
text block
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]
The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.
disclosure: IAS 41 Disclosure
ifrs-full
DisclosureOfBorrowingCostsExplanatory
text block
Disclosure of borrowing costs [text block]
The entire disclosure for borrowing costs.
disclosure: IAS 23 Disclosure
ifrs-full
DisclosureOfBorrowingsExplanatory
text block
Disclosure of borrowings [text block]
The disclosure of borrowings. [Refer: Borrowings]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory
text block
Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]
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: IFRS 11 C5
ifrs-full
DisclosureOfBusinessCombinationsAbstract
Disclosure of detailed information about business combination [abstract]
ifrs-full
DisclosureOfBusinessCombinationsExplanatory
text block
Disclosure of business combinations [text block]
The entire disclosure for business combinations.
disclosure: IFRS 3 Disclosures
ifrs-full
DisclosureOfBusinessCombinationsLineItems
Disclosure of detailed information about business combination [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfBusinessCombinationsTable
table
Disclosure of detailed information about business combination [table]
Schedule disclosing information related to details of business combinations.
disclosure: IFRS 3 B64
ifrs-full
DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory
text block
Disclosure of cash and bank balances at central banks [text block]
The disclosure of cash and bank balances at central banks.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfCashAndCashEquivalentsExplanatory
text block
Disclosure of cash and cash equivalents [text block]
The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfCashFlowStatementExplanatory
text block
Disclosure of cash flow statement [text block]
The entire disclosure for a statement of cash flows.
disclosure: IAS 7 Presentation of a statement of cash flows
ifrs-full
DisclosureOfChangesInAccountingEstimatesAbstract
Disclosure of changes in accounting estimates [abstract]
ifrs-full
DisclosureOfChangesInAccountingEstimatesExplanatory
text block
Disclosure of changes in accounting estimates [text block]
The disclosure of changes in accounting estimates.
disclosure: IAS 8 39
ifrs-full
DisclosureOfChangesInAccountingEstimatesLineItems
Disclosure of changes in accounting estimates [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfChangesInAccountingEstimatesTable
table
Disclosure of changes in accounting estimates [table]
Schedule disclosing information related to the changes in accounting estimates.
disclosure: IAS 8 39
ifrs-full
DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
text block
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
The entire disclosure for changes in accounting policies, accounting estimates and errors.
disclosure: IAS 8 Accounting policies
ifrs-full
DisclosureOfChangesInAccountingPoliciesExplanatory
text block
Disclosure of changes in accounting policies [text block]
The disclosure of changes made to accounting policies by the entity.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfClaimsAndBenefitsPaidExplanatory
text block
Disclosure of claims and benefits paid [text block]
The disclosure of claims and benefits paid to policyholders.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfClassesOfShareCapitalAbstract
Disclosure of classes of share capital [abstract]
ifrs-full
DisclosureOfClassesOfShareCapitalExplanatory
text block
Disclosure of classes of share capital [text block]
The disclosure of classes of share capital. [Refer: Share capital [member]]
disclosure: IAS 1 79 a
ifrs-full
DisclosureOfClassesOfShareCapitalLineItems
Disclosure of classes of share capital [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfClassesOfShareCapitalTable
table
Disclosure of classes of share capital [table]
Schedule disclosing information related to classes of share capital.
disclosure: IAS 1 79 a
ifrs-full
DisclosureOfCollateralExplanatory
text block
Disclosure of collateral [text block]
The disclosure of assets and liabilities used as collateral.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
text block
Disclosure of commitments and contingent liabilities [text block]
The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfCommitmentsExplanatory
text block
Disclosure of commitments [text block]
The disclosure of commitments.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract
Disclosure of comparative information prepared under previous GAAP [abstract]
ifrs-full
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
text block
Disclosure of comparative information prepared under previous GAAP [text block]
The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.
disclosure: IFRS 1 24
ifrs-full
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems
Disclosure of comparative information prepared under previous GAAP [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable
table
Disclosure of comparative information prepared under previous GAAP [table]
Schedule disclosing information related to comparative information prepared under previous GAAP.
disclosure: IFRS 1 24
ifrs-full
DisclosureOfCompositionOfGroupExplanatory
text block
Disclosure of composition of group [text block]
The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]
disclosure: IFRS 12 10 a i
ifrs-full
DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory
text
Description of compound financial instruments with multiple embedded derivatives
The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]
disclosure: IFRS 7 17
ifrs-full
DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory
text block
Disclosure of separate financial statements [text block]
The entire disclosure for separate financial statements.
disclosure: IAS 27 Disclosure, disclosure: IFRS 12 Objective
ifrs-full
DisclosureOfContingentLiabilitiesAbstract
Disclosure of contingent liabilities [abstract]
ifrs-full
DisclosureOfContingentLiabilitiesExplanatory
text block
Disclosure of contingent liabilities [text block]
The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
disclosure: IAS 37 86
ifrs-full
DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract
Disclosure of contingent liabilities in business combination [abstract]
ifrs-full
DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
text block
Disclosure of contingent liabilities in business combination [text block]
The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B64 j
ifrs-full
DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems
Disclosure of contingent liabilities in business combination [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfContingentLiabilitiesInBusinessCombinationTable
table
Disclosure of contingent liabilities in business combination [table]
Schedule disclosing information related to contingent liabilities in business combinations.
disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B67 c
ifrs-full
DisclosureOfContingentLiabilitiesLineItems
Disclosure of contingent liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfContingentLiabilitiesTable
table
Disclosure of contingent liabilities [table]
Schedule disclosing information related to contingent liabilities.
disclosure: IAS 37 86
ifrs-full
DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract
Disclosure of continuing involvement in derecognised financial assets [abstract]
ifrs-full
DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory
text block
Disclosure of continuing involvement in derecognised financial assets [text block]
The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]
disclosure: IFRS 7 42E, disclosure: IFRS 7 42G
ifrs-full
DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems
Disclosure of continuing involvement in derecognised financial assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable
table
Disclosure of continuing involvement in derecognised financial assets [table]
Schedule disclosing information related to continuing involvement in derecognised financial assets.
disclosure: IFRS 7 42E, disclosure: IFRS 7 42G
ifrs-full
DisclosureOfCostOfSalesExplanatory
text block
Disclosure of cost of sales [text block]
The disclosure of the cost of sales. [Refer: Cost of sales]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfCreditRiskExplanatory
text block
Disclosure of credit risk [text block]
The disclosure of credit risk. [Refer: Credit risk [member]]
common practice: IAS 1 10 e, disclosure: IFRS 7 Credit risk
ifrs-full
DisclosureOfCreditRiskExposureAbstract
Disclosure of credit risk exposure [abstract]
ifrs-full
DisclosureOfCreditRiskExposureExplanatory
text block
Disclosure of credit risk exposure [text block]
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: IFRS 7 35M
ifrs-full
DisclosureOfCreditRiskExposureLineItems
Disclosure of credit risk exposure [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfCreditRiskExposureTable
table
Disclosure of credit risk exposure [table]
Schedule disclosing information related to the credit risk exposure.
disclosure: IFRS 7 35M
ifrs-full
DisclosureOfCreditRiskOfInsuranceContractsExplanatory
text block
Disclosure of credit risk of insurance contracts [text block]
The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]
disclosure: IFRS 4 39 d – Expiry date 2021-01-01
ifrs-full
DisclosureOfDebtSecuritiesExplanatory
text block
Disclosure of debt instruments [text block]
The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
text block
Disclosure of deferred acquisition costs arising from insurance contracts [text block]
The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDeferredIncomeExplanatory
text block
Disclosure of deferred income [text block]
The disclosure of deferred income. [Refer: Deferred income]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDeferredTaxesExplanatory
text block
Disclosure of deferred taxes [text block]
The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDefinedBenefitPlansAbstract
Disclosure of defined benefit plans [abstract]
ifrs-full
DisclosureOfDefinedBenefitPlansExplanatory
text block
Disclosure of defined benefit plans [text block]
The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 138
ifrs-full
DisclosureOfDefinedBenefitPlansLineItems
Disclosure of defined benefit plans [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDefinedBenefitPlansTable
table
Disclosure of defined benefit plans [table]
Schedule disclosing information related to defined benefit plans.
disclosure: IAS 19 138
ifrs-full
DisclosureOfDepositsFromBanksExplanatory
text block
Disclosure of deposits from banks [text block]
The disclosure of deposits from banks. [Refer: Deposits from banks]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDepositsFromCustomersExplanatory
text block
Disclosure of deposits from customers [text block]
The disclosure of deposits from customers. [Refer: Deposits from customers]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDepreciationAndAmortisationExpenseExplanatory
text block
Disclosure of depreciation and amortisation expense [text block]
The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDerivativeFinancialInstrumentsExplanatory
text block
Disclosure of derivative financial instruments [text block]
The disclosure of derivative financial instruments. [Refer: Derivatives [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract
Disclosure of detailed information about biological assets [abstract]
ifrs-full
DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
text block
Disclosure of detailed information about biological assets [text block]
The disclosure of detailed information about biological assets. [Refer: Biological assets]
example: IAS 41 43
ifrs-full
DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems
Disclosure of detailed information about biological assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDetailedInformationAboutBiologicalAssetsTable
table
Disclosure of detailed information about biological assets [table]
Schedule disclosing information related to details of biological assets.
example: IAS 41 43
ifrs-full
DisclosureOfDetailedInformationAboutBorrowingsAbstract
Disclosure of detailed information about borrowings [abstract]
ifrs-full
DisclosureOfDetailedInformationAboutBorrowingsExplanatory
text block
Disclosure of detailed information about borrowings [text block]
The disclosure of detailed information about borrowings. [Refer: Borrowings]
common practice: IFRS 7 7
ifrs-full
DisclosureOfDetailedInformationAboutBorrowingsLineItems
Disclosure of detailed information about borrowings [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDetailedInformationAboutBorrowingsTable
table
Disclosure of detailed information about borrowings [table]
Schedule disclosing information related to details of borrowings.
common practice: IFRS 7 7
ifrs-full
DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
text block
Disclosure of detailed information about business combination [text block]
The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 Disclosures application of paragraphs 59 and 61
ifrs-full
DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-full
DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory
text block
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]
The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 127 – Effective 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table
table
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]
Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 127 – Effective 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory
text block
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]
The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39G a – Expiry date 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory
text block
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]
The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable
table
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]
Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.
disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory
text block
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]
The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable
table
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]
Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.
disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table
table
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]
Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.
disclosure: IFRS 4 39G a – Expiry date 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
text block
Disclosure of detailed information about financial instruments [text block]
The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K
ifrs-full
DisclosureOfDetailedInformationAboutHedgedItemsAbstract
Disclosure of detailed information about hedged items [abstract]
ifrs-full
DisclosureOfDetailedInformationAboutHedgedItemsExplanatory
text block
Disclosure of detailed information about hedged items [text block]
The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]
disclosure: IFRS 7 24B
ifrs-full
DisclosureOfDetailedInformationAboutHedgedItemsLineItems
Disclosure of detailed information about hedged items [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDetailedInformationAboutHedgedItemsTable
table
Disclosure of detailed information about hedged items [table]
Schedule disclosing information related to details of hedged items.
disclosure: IFRS 7 24B
ifrs-full
DisclosureOfDetailedInformationAboutHedgesExplanatory
text block
Disclosure of detailed information about hedges [text block]
The disclosure of detailed information about hedges.
disclosure: IFRS 7 22 – Expiry date 2021-01-01
ifrs-full
DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract
Disclosure of detailed information about hedging instruments [abstract]
ifrs-full
DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory
text block
Disclosure of detailed information about hedging instruments [text block]
The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 24A
ifrs-full
DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems
Disclosure of detailed information about hedging instruments [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDetailedInformationAboutHedgingInstrumentsTable
table
Disclosure of detailed information about hedging instruments [table]
Schedule disclosing information related to details of hedging instruments.
disclosure: IFRS 7 24A
ifrs-full
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
text block
Disclosure of detailed information about intangible assets [text block]
The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 118
ifrs-full
DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
text block
Disclosure of detailed information about investment property [text block]
The disclosure of detailed information about investment property. [Refer: Investment property]
disclosure: IAS 40 32A
ifrs-full
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
text block
Disclosure of detailed information about property, plant and equipment [text block]
The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 73
ifrs-full
DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory
text block
Disclosure of detailed information about service concession arrangements [text block]
The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6
ifrs-full
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract
Disclosure of disaggregation of revenue from contracts with customers [abstract]
ifrs-full
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
text block
Disclosure of disaggregation of revenue from contracts with customers [text block]
The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]
disclosure: IFRS 15 114
ifrs-full
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems
Disclosure of disaggregation of revenue from contracts with customers [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable
table
Disclosure of disaggregation of revenue from contracts with customers [table]
Schedule disclosing information related to the disaggregation of revenue from contracts with customers.
disclosure: IFRS 15 114
ifrs-full
DisclosureOfDiscontinuedOperationsExplanatory
text block
Disclosure of discontinued operations [text block]
The disclosure of discontinued operations. [Refer: Discontinued operations [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfDividendsExplanatory
text block
Disclosure of dividends [text block]
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.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfEarningsPerShareExplanatory
text block
Disclosure of earnings per share [text block]
The entire disclosure for earnings per share.
disclosure: IAS 33 Disclosure
ifrs-full
DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory
text block
Disclosure of effect of change of investment entity status on financial statements [text block]
The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]
disclosure: IFRS 12 9B
ifrs-full
DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
text block
Disclosure of effect of changes in foreign exchange rates [text block]
The entire disclosure for the effect of changes in foreign exchange rates.
disclosure: IAS 21 Disclosure
ifrs-full
DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract
Disclosure of effect of insurance contracts initially recognised [abstract]
ifrs-full
DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory
text block
Disclosure of effect of insurance contracts initially recognised [text block]
The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 107 – Effective 2021-01-01
ifrs-full
DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems
Disclosure of effect of insurance contracts initially recognised [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable
table
Disclosure of effect of insurance contracts initially recognised [table]
Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.
disclosure: IFRS 17 107 – Effective 2021-01-01
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract
Disclosure of effect of overlay approach reclassification on profit or loss [abstract]
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory
text block
Disclosure of effect of overlay approach reclassification on profit or loss [text block]
The disclosure of the effect of the overlay approach reclassification on profit or loss.
disclosure: IFRS 4 39L e – Effective on first application of IFRS 9
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstract
Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory
text block
Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block]
The disclosure of the effect of the overlay approach reclassification on profit or loss for associates.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItems
Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable
table
Disclosure of effect of overlay approach reclassification on profit or loss for associates [table]
Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstract
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory
text block
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]
The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable
table
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]
Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItems
Disclosure of effect of overlay approach reclassification on profit or loss [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable
table
Disclosure of effect of overlay approach reclassification on profit or loss [table]
Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.
disclosure: IFRS 4 39L e – Effective on first application of IFRS 9
ifrs-full
DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory
text block
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]
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.
disclosure: IFRS 12 18
ifrs-full
DisclosureOfEmployeeBenefitsExplanatory
text block
Disclosure of employee benefits [text block]
The entire disclosure for employee benefits.
disclosure: IAS 19 Scope
ifrs-full
DisclosureOfEntitysReportableSegmentsExplanatory
text block
Disclosure of entity’s operating segments [text block]
The entire disclosure for operating segments.
disclosure: IFRS 8 Disclosure
ifrs-full
DisclosureOfEventsAfterReportingPeriodExplanatory
text block
Disclosure of events after reporting period [text block]
The entire disclosure for events after the reporting period.
disclosure: IAS 10 Disclosure
ifrs-full
DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory
text
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
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]
disclosure: IAS 12 82
ifrs-full
DisclosureOfExpensesByNatureExplanatory
text block
Disclosure of expenses by nature [text block]
The disclosure of expenses by nature. [Refer: Expenses, by nature]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfExpensesExplanatory
text block
Disclosure of expenses [text block]
The disclosure of expenses.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfExplorationAndEvaluationAssetsExplanatory
text block
Disclosure of exploration and evaluation assets [text block]
The entire disclosure for exploration and evaluation assets.
disclosure: IFRS 6 Disclosure
ifrs-full
DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory
text block
Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]
The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.
disclosure: IFRS 7.24H b
ifrs-full
DisclosureOfExternalCreditExposuresAbstract
Disclosure of external credit grades [abstract]
ifrs-full
DisclosureOfExternalCreditExposuresExplanatory
text block
Disclosure of external credit grades [text block]
The disclosure of external credit grades. [Refer: External credit grades [member]]
example: IFRS 7 IG24 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DisclosureOfExternalCreditExposuresLineItems
Disclosure of external credit grades [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfExternalCreditExposuresTable
table
Disclosure of external credit grades [table]
Schedule disclosing information related to external credit grades.
example: IFRS 7 IG24 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable
text
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]
disclosure: IFRS 3 B64 q
ifrs-full
DisclosureOfFairValueMeasurementExplanatory
text block
Disclosure of fair value measurement [text block]
The entire disclosure for fair value measurement.
disclosure: IFRS 13 Disclosure
ifrs-full
DisclosureOfFairValueMeasurementOfAssetsAbstract
Disclosure of fair value measurement of assets [abstract]
ifrs-full
DisclosureOfFairValueMeasurementOfAssetsExplanatory
text block
Disclosure of fair value measurement of assets [text block]
The disclosure of the fair value measurement of assets.
disclosure: IFRS 13 93
ifrs-full
DisclosureOfFairValueMeasurementOfAssetsLineItems
Disclosure of fair value measurement of assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFairValueMeasurementOfAssetsTable
table
Disclosure of fair value measurement of assets [table]
Schedule disclosing information related to the fair value measurement of assets.
disclosure: IFRS 13 93
ifrs-full
DisclosureOfFairValueMeasurementOfEquityAbstract
Disclosure of fair value measurement of equity [abstract]
ifrs-full
DisclosureOfFairValueMeasurementOfEquityExplanatory
text block
Disclosure of fair value measurement of equity [text block]
The disclosure of the fair value measurement of equity.
disclosure: IFRS 13 93
ifrs-full
DisclosureOfFairValueMeasurementOfEquityLineItems
Disclosure of fair value measurement of equity [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFairValueMeasurementOfEquityTable
table
Disclosure of fair value measurement of equity [table]
Schedule disclosing information related to the fair value measurement of equity.
disclosure: IFRS 13 93
ifrs-full
DisclosureOfFairValueMeasurementOfLiabilitiesAbstract
Disclosure of fair value measurement of liabilities [abstract]
ifrs-full
DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
text block
Disclosure of fair value measurement of liabilities [text block]
The disclosure of the fair value measurement of liabilities.
disclosure: IFRS 13 93
ifrs-full
DisclosureOfFairValueMeasurementOfLiabilitiesLineItems
Disclosure of fair value measurement of liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFairValueMeasurementOfLiabilitiesTable
table
Disclosure of fair value measurement of liabilities [table]
Schedule disclosing information related to the fair value measurement of liabilities.
disclosure: IFRS 13 93
ifrs-full
DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory
text block
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]
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: IFRS 7 11A c
ifrs-full
DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory
text block
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]
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.
disclosure: IFRS 7 30 – Expiry date 2021-01-01
ifrs-full
DisclosureOfFairValueOfFinancialInstrumentsExplanatory
text block
Disclosure of fair value of financial instruments [text block]
The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]
ifrs-full
DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable
table
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]
Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.
disclosure: IFRS 7 11A c
ifrs-full
DisclosureOfFairValueOfPlanAssetsAbstract
Disclosure of fair value of plan assets [abstract]
ifrs-full
DisclosureOfFairValueOfPlanAssetsExplanatory
text block
Disclosure of fair value of plan assets [text block]
The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]
disclosure: IAS 19 142
ifrs-full
DisclosureOfFairValueOfPlanAssetsLineItems
Disclosure of fair value of plan assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFairValueOfPlanAssetsTable
table
Disclosure of fair value of plan assets [table]
Schedule disclosing information related to the fair value of defined benefit plan assets.
disclosure: IAS 19 142
ifrs-full
DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract
Disclosure of fair values of items used as deemed cost [abstract]
ifrs-full
DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory
text block
Disclosure of fair values of items used as deemed cost [text block]
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: IFRS 1 30
ifrs-full
DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems
Disclosure of fair values of items used as deemed cost [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable
table
Disclosure of fair values of items used as deemed cost [table]
Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements.
disclosure: IFRS 1 30
ifrs-full
DisclosureOfFeeAndCommissionIncomeExpenseExplanatory
text block
Disclosure of fee and commission income (expense) [text block]
The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinanceCostExplanatory
text block
Disclosure of finance cost [text block]
The disclosure of finance cost. [Refer: Finance costs]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinanceIncomeExpenseExplanatory
text block
Disclosure of finance income (cost) [text block]
The disclosure of finance income (cost). [Refer: Finance income (cost)]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinanceIncomeExplanatory
text block
Disclosure of finance income [text block]
The disclosure of finance income. [Refer: Finance income]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinancialAssetsAbstract
Disclosure of financial assets [abstract]
ifrs-full
DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
ifrs-full
DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
text block
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]
The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
disclosure: IFRS 9 7.2.34
ifrs-full
DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
table
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]
Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
disclosure: IFRS 9 7.2.34
ifrs-full
DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract
Disclosure of financial assets at date of initial application of IFRS 9 [abstract]
ifrs-full
DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory
text block
Disclosure of financial assets at date of initial application of IFRS 9 [text block]
The disclosure of financial assets at the date of initial application of IFRS 9.
disclosure: IFRS 7 42I
ifrs-full
DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table
table
Disclosure of financial assets at date of initial application of IFRS 9 [table]
Schedule disclosing information related to financial assets at the date of initial application of IFRS 9.
disclosure: IFRS 7 42I
ifrs-full
DisclosureOfFinancialAssetsExplanatory
text block
Disclosure of financial assets [text block]
The disclosure of financial assets. [Refer: Financial assets]
disclosure: IFRS 7 7
ifrs-full
DisclosureOfFinancialAssetsHeldForTradingExplanatory
text block
Disclosure of financial assets held for trading [text block]
The disclosure of financial assets classified as held for trading. [Refer: Financial assets]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinancialAssetsLineItems
Disclosure of financial assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialAssetsTable
table
Disclosure of financial assets [table]
Schedule disclosing information related to financial assets.
disclosure: IFRS 7 7
ifrs-full
DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract
Disclosure of financial assets that are either past due or impaired [abstract]
ifrs-full
DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory
text block
Disclosure of financial assets that are either past due or impaired [text block]
The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]
disclosure: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
Disclosure of financial assets that are either past due or impaired [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable
table
Disclosure of financial assets that are either past due or impaired [table]
Schedule disclosing information related to financial assets that are either past due or impaired.
disclosure: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstract
Disclosure of financial assets to which overlay approach is applied [abstract]
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory
text block
Disclosure of financial assets to which overlay approach is applied [text block]
The disclosure of financial assets to which the overlay approach is applied.
disclosure: IFRS 4 39L b – Effective on first application of IFRS 9
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract
Disclosure of financial assets to which overlay approach is applied for associates [abstract]
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory
text block
Disclosure of financial assets to which overlay approach is applied for associates [text block]
The disclosure of financial assets to which the overlay approach is applied for associates.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItems
Disclosure of financial assets to which overlay approach is applied for associates [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable
table
Disclosure of financial assets to which overlay approach is applied for associates [table]
Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstract
Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory
text block
Disclosure of financial assets to which overlay approach is applied for joint ventures [text block]
The disclosure of financial assets to which the overlay approach is applied for joint ventures.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems
Disclosure of financial assets to which overlay approach is applied for joint ventures [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable
table
Disclosure of financial assets to which overlay approach is applied for joint ventures [table]
Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItems
Disclosure of financial assets to which overlay approach is applied [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable
table
Disclosure of financial assets to which overlay approach is applied [table]
Schedule disclosing information related to the financial assets to which the overlay approach is applied.
disclosure: IFRS 4 39L b – Effective on first application of IFRS 9
ifrs-full
DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
ifrs-full
DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
text block
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]
disclosure: IFRS 7 42D
ifrs-full
DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable
table
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.
disclosure: IFRS 7 42D
ifrs-full
DisclosureOfFinancialInstrumentsAbstract
Disclosure of detailed information about financial instruments [abstract]
ifrs-full
DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
text block
Disclosure of financial instruments at fair value through profit or loss [text block]
The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract
Disclosure of financial instruments by type of interest rate [abstract]
ifrs-full
DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory
text block
Disclosure of financial instruments by type of interest rate [text block]
The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]
common practice: IFRS 7 39
ifrs-full
DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
Disclosure of financial instruments by type of interest rate [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable
table
Disclosure of financial instruments by type of interest rate [table]
Schedule disclosing information related to financial instruments, by type of interest rate.
common practice: IFRS 7 39
ifrs-full
DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory
text block
Disclosure of financial instruments designated at fair value through profit or loss [text block]
The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinancialInstrumentsExplanatory
text block
Disclosure of financial instruments [text block]
The entire disclosure for financial instruments.
disclosure: IFRS 7 Scope
ifrs-full
DisclosureOfFinancialInstrumentsHeldForTradingExplanatory
text block
Disclosure of financial instruments held for trading [text block]
The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinancialInstrumentsLineItems
Disclosure of detailed information about financial instruments [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialInstrumentsTable
table
Disclosure of detailed information about financial instruments [table]
Schedule disclosing information related to details of financial instruments.
disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K
ifrs-full
DisclosureOfFinancialLiabilitiesAbstract
Disclosure of financial liabilities [abstract]
ifrs-full
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
ifrs-full
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
text block
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]
The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
disclosure: IFRS 9 7.2.34
ifrs-full
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
table
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]
Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.
disclosure: IFRS 9 7.2.34
ifrs-full
DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract
Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]
ifrs-full
DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory
text block
Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]
The disclosure of financial liabilities at the date of initial application of IFRS 9.
disclosure: IFRS 7 42I
ifrs-full
DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems
Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table
table
Disclosure of financial liabilities at date of initial application of IFRS 9 [table]
Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.
disclosure: IFRS 7 42I
ifrs-full
DisclosureOfFinancialLiabilitiesExplanatory
text block
Disclosure of financial liabilities [text block]
The disclosure of financial liabilities. [Refer: Financial liabilities]
disclosure: IFRS 7 7
ifrs-full
DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory
text block
Disclosure of financial liabilities held for trading [text block]
The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFinancialLiabilitiesLineItems
Disclosure of financial liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfFinancialLiabilitiesTable
table
Disclosure of financial liabilities [table]
Schedule disclosing information related to financial liabilities.
disclosure: IFRS 7 7
ifrs-full
DisclosureOfFinancialRiskManagementExplanatory
text block
Disclosure of financial risk management [text block]
The disclosure of the entity’s financial risk management practices and policies.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfFirstTimeAdoptionExplanatory
text block
Disclosure of first-time adoption [text block]
The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards.
disclosure: IFRS 1 Presentation and Disclosure
ifrs-full
DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory
text block
Disclosure of forms of funding of structured entity and their weighted-average life [text block]
The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.
example: IFRS 12 B26 g
ifrs-full
DisclosureOfGeneralAndAdministrativeExpenseExplanatory
text block
Disclosure of general and administrative expense [text block]
The disclosure of general and administrative expenses. [Refer: Administrative expenses]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfGeneralHedgeAccountingExplanatory
text block
Disclosure of general hedge accounting [text block]
The entire disclosure for general hedge accounting.
disclosure: IFRS 7 Hedge accounting
ifrs-full
DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
text block
Disclosure of general information about financial statements [text block]
The entire disclosure for general information about financial statements.
disclosure: IAS 1 51
ifrs-full
DisclosureOfGeographicalAreasAbstract
Disclosure of geographical areas [abstract]
ifrs-full
DisclosureOfGeographicalAreasExplanatory
text block
Disclosure of geographical areas [text block]
The disclosure of geographical information.
disclosure: IFRS 8 33
ifrs-full
DisclosureOfGeographicalAreasLineItems
Disclosure of geographical areas [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfGeographicalAreasTable
table
Disclosure of geographical areas [table]
Schedule disclosing information related to geographical areas.
disclosure: IFRS 8 33
ifrs-full
DisclosureOfGoingConcernExplanatory
text block
Disclosure of going concern [text block]
The disclosure of the entity’s ability to continue as a going concern.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfGoodwillExplanatory
text block
Disclosure of goodwill [text block]
The disclosure of goodwill. [Refer: Goodwill]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory
text
Explanation of goodwill not allocated to cash-generating unit
The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]
disclosure: IAS 36 133
ifrs-full
DisclosureOfGovernmentGrantsExplanatory
text block
Disclosure of government grants [text block]
The entire disclosure for government grants.
disclosure: IAS 20 Disclosure
ifrs-full
DisclosureOfHedgeAccountingAbstract
Disclosure of detailed information about hedges [abstract]
ifrs-full
DisclosureOfHedgeAccountingExplanatory
text block
Disclosure of hedge accounting [text block]
The disclosure of hedge accounting.
disclosure: IFRS 7 22 – Expiry date 2021-01-01
ifrs-full
DisclosureOfHedgeAccountingLineItems
Disclosure of detailed information about hedges [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfHedgeAccountingTable
table
Disclosure of detailed information about hedges [table]
Schedule disclosing information related to details of hedges.
disclosure: IFRS 7 22 – Expiry date 2021-01-01
ifrs-full
DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory
text block
Disclosure of how entity aggregated interests in similar entities [text block]
The disclosure of how the entity aggregated its interests in similar entities.
disclosure: IFRS 12 B3
ifrs-full
DisclosureOfHyperinflationaryReportingExplanatory
text block
Disclosure of hyperinflationary reporting [text block]
The entire disclosure for financial reporting in hyperinflationary economies.
disclosure: IAS 29 Disclosures
ifrs-full
DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
Disclosure of impairment loss and reversal of impairment loss [abstract]
ifrs-full
DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
text block
Disclosure of impairment loss and reversal of impairment loss [text block]
The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]
disclosure: IAS 36 126
ifrs-full
DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems
Disclosure of impairment loss and reversal of impairment loss [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
table
Disclosure of impairment loss and reversal of impairment loss [table]
Schedule disclosing information related to impairment loss and the reversal of impairment loss.
disclosure: IAS 36 126
ifrs-full
DisclosureOfImpairmentLossRecognisedOrReversedAbstract
Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
ifrs-full
DisclosureOfImpairmentLossRecognisedOrReversedLineItems
Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfImpairmentLossRecognisedOrReversedTable
table
Disclosure of impairment loss recognised or reversed for cash-generating unit [table]
Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.
disclosure: IAS 36 130 d ii
ifrs-full
DisclosureOfImpairmentOfAssetsExplanatory
text block
Disclosure of impairment of assets [text block]
The entire disclosure for the impairment of assets.
disclosure: IAS 36 Disclosure
ifrs-full
DisclosureOfIncomeTaxExplanatory
text block
Disclosure of income tax [text block]
The entire disclosure for income taxes.
disclosure: IAS 12 Disclosure
ifrs-full
DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory
text block
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]
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).
disclosure: IFRS 2 47 b
ifrs-full
DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory
text block
Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]
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.
disclosure: IFRS 2 47 c
ifrs-full
DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
text block
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]
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.
disclosure: IFRS 2 47 a
ifrs-full
DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract
Disclosure of information about activities subject to rate regulation [abstract]
ifrs-full
DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory
text block
Disclosure of information about activities subject to rate regulation [text block]
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: IFRS 14 Explanation of activities subject to rate regulation
ifrs-full
DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems
Disclosure of information about activities subject to rate regulation [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable
table
Disclosure of information about activities subject to rate regulation [table]
Schedule disclosing information related to activities subject to rate regulation.
disclosure: IFRS 14 Explanation of activities subject to rate regulation
ifrs-full
DisclosureOfInformationAboutAgriculturalProduceAbstract
Disclosure of information about agricultural produce [abstract]
ifrs-full
DisclosureOfInformationAboutAgriculturalProduceExplanatory
text block
Disclosure of information about agricultural produce [text block]
The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets]
disclosure: IAS 41 46 b ii
ifrs-full
DisclosureOfInformationAboutAgriculturalProduceLineItems
Disclosure of information about agricultural produce [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutAgriculturalProduceTable
table
Disclosure of information about agricultural produce [table]
Schedule disclosing information related to agricultural produce.
disclosure: IAS 41 46 b ii
ifrs-full
DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
ifrs-full
DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory
text block
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]
The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 Explanation of recognised amounts
ifrs-full
DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable
table
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]
Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.
disclosure: IFRS 14 Explanation of recognised amounts
ifrs-full
DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
ifrs-full
DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory
text block
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]
The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.
disclosure: IFRS 7 24C
ifrs-full
DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable
table
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]
Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.
disclosure: IFRS 7 24C
ifrs-full
DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract
Disclosure of information about consolidated structured entities [abstract]
ifrs-full
DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory
text block
Disclosure of information about consolidated structured entities [text block]
The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]
disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities
ifrs-full
DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems
Disclosure of information about consolidated structured entities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable
table
Disclosure of information about consolidated structured entities [table]
Schedule disclosing information related to consolidated structured entities.
disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities
ifrs-full
DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
ifrs-full
DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory
text block
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]
The disclosure of information about credit exposures designated as measured at fair value through profit or loss.
disclosure: IFRS 7 24G
ifrs-full
DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable
table
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]
Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.
disclosure: IFRS 7 24G
ifrs-full
DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-full
DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory
text block
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]
The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 131 – Effective 2021-01-01
ifrs-full
DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table
table
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]
Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 131 – Effective 2021-01-01
ifrs-full
DisclosureOfInformationAboutDefinedBenefitPlansAbstract
Disclosure of information about defined benefit plans [abstract]
ifrs-full
DisclosureOfInformationAboutEmployeesExplanatory
text block
Disclosure of information about employees [text block]
The disclosure of information about employees.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory
text block
Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]
The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.
disclosure: IFRS 7.24H
ifrs-full
DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract
Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]
ifrs-full
DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory
text block
Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]
The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]
disclosure: IFRS 17 109 – Effective 2021-01-01
ifrs-full
DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems
Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable
table
Disclosure of information about expected recognition of contractual service margin in profit or loss [table]
Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.
disclosure: IFRS 17 109 – Effective 2021-01-01
ifrs-full
DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory
text block
Disclosure of information about interests in structured entity [text block]
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.
disclosure: IFRS 12 26
ifrs-full
DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
text block
Disclosure of information about key management personnel [text block]
The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory
text block
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]
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]]
example: IFRS 12 B26 e
ifrs-full
DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
text block
Disclosure of information about maturity profile of defined benefit obligation [text block]
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]
disclosure: IAS 19 147 c
ifrs-full
DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory
text block
Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]
The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.
disclosure: IFRS 15 126 c
ifrs-full
DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory
text block
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]
The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.
disclosure: IFRS 15 126 b
ifrs-full
DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory
text block
Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]
The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.
disclosure: IFRS 15 126 a
ifrs-full
DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory
text block
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]
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.
disclosure: IFRS 15 126 d
ifrs-full
DisclosureOfInformationAboutOverlayApproachForAssociatesAbstract
Disclosure of information about overlay approach for associates [abstract]
ifrs-full
DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory
text block
Disclosure of information about overlay approach for associates [text block]
The disclosure of information about the overlay approach for associates.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfInformationAboutOverlayApproachForAssociatesLineItems
Disclosure of information about overlay approach for associates [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutOverlayApproachForAssociatesTable
table
Disclosure of information about overlay approach for associates [table]
Schedule disclosing information related to the overlay approach for associates.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract
Disclosure of information about overlay approach for joint ventures [abstract]
ifrs-full
DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory
text block
Disclosure of information about overlay approach for joint ventures [text block]
The disclosure of information about the overlay approach for joint ventures.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfInformationAboutOverlayApproachForJointVenturesLineItems
Disclosure of information about overlay approach for joint ventures [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutOverlayApproachForJointVenturesTable
table
Disclosure of information about overlay approach for joint ventures [table]
Schedule disclosing information related to the overlay approach for joint ventures.
disclosure: IFRS 4 39M – Effective on first application of IFRS 9
ifrs-full
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract
Disclosure of information about temporary exemption from IFRS 9 for associates [abstract]
ifrs-full
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory
text block
Disclosure of information about temporary exemption from IFRS 9 for associates [text block]
The disclosure information about the temporary exemption from IFRS 9 for associates.
disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems
Disclosure of information about temporary exemption from IFRS 9 for associates [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable
table
Disclosure of information about temporary exemption from IFRS 9 for associates [table]
Schedule disclosing information related to the temporary exemption from IFRS 9 for associates.
disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]
ifrs-full
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory
text block
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]
The disclosure of information about the temporary exemption from IFRS 9 for joint ventures.
disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable
table
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]
Schedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.
disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
ifrs-full
DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory
text block
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]
The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 23A
ifrs-full
DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable
table
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]
Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.
disclosure: IFRS 7 23A
ifrs-full
DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract
Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
ifrs-full
DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory
text block
Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]
The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
disclosure: IFRS 12 19F
ifrs-full
DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems
Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable
table
Disclosure of information about unconsolidated structured entities controlled by investment entity [table]
Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.
disclosure: IFRS 12 19F
ifrs-full
DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract
Disclosure of information about unconsolidated subsidiaries [abstract]
ifrs-full
DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory
text block
Disclosure of information about unconsolidated subsidiaries [text block]
The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
disclosure: IFRS 12 19B
ifrs-full
DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems
Disclosure of information about unconsolidated subsidiaries [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable
table
Disclosure of information about unconsolidated subsidiaries [table]
Schedule disclosing information related to unconsolidated subsidiaries.
disclosure: IFRS 12 19B
ifrs-full
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
ifrs-full
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory
text block
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]
The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]
disclosure: IAS 36 130
ifrs-full
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable
table
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]
Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.
disclosure: IAS 36 130
ifrs-full
DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract
Disclosure of information for cash-generating units [abstract]
ifrs-full
DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
text block
Disclosure of information for cash-generating units [text block]
The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]
disclosure: IAS 36 134
ifrs-full
DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems
Disclosure of information for cash-generating units [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable
table
Disclosure of information for cash-generating units [table]
Schedule disclosing information related to cash-generating units.
disclosure: IAS 36 134
ifrs-full
DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory
text block
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]
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.
disclosure: IFRS 13 94
ifrs-full
DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory
text block
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]
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.
disclosure: IFRS 13 94
ifrs-full
DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory
text block
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]
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.
disclosure: IFRS 13 94
ifrs-full
DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory
text block
Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]
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: IAS 7 44A
ifrs-full
DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract
Disclosure of initial application of standards or interpretations [abstract]
ifrs-full
DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems
Disclosure of initial application of standards or interpretations [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable
table
Disclosure of initial application of standards or interpretations [table]
Schedule disclosing information related to the initial application of standards or interpretations.
disclosure: IAS 8 28
ifrs-full
DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]
ifrs-full
DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory
text block
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]
The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.
disclosure: IFRS 17 117 a – Effective 2021-01-01
ifrs-full
DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table
table
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]
Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.
disclosure: IFRS 17 117 a – Effective 2021-01-01
ifrs-full
DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory
text
Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
disclosure: IAS 33 70 c
ifrs-full
DisclosureOfInsuranceContractsExplanatory
text block
Disclosure of insurance contracts [text block]
The entire disclosure for insurance contracts.
disclosure: IFRS 17 Disclosure – Effective 2021-01-01, disclosure: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
DisclosureOfInsurancePremiumRevenueExplanatory
text block
Disclosure of insurance premium revenue [text block]
The disclosure of insurance premium revenue. [Refer: Revenue]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfInsuranceRiskExplanatory
text block
Disclosure of insurance risk [text block]
The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.
disclosure: IFRS 4 39 c – Expiry date 2021-01-01
ifrs-full
DisclosureOfIntangibleAssetsAbstract
Disclosure of detailed information about intangible assets [abstract]
ifrs-full
DisclosureOfIntangibleAssetsAndGoodwillExplanatory
text block
Disclosure of intangible assets and goodwill [text block]
The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfIntangibleAssetsExplanatory
text block
Disclosure of intangible assets [text block]
The entire disclosure for intangible assets.
disclosure: IAS 38 Disclosure
ifrs-full
DisclosureOfIntangibleAssetsLineItems
Disclosure of detailed information about intangible assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfIntangibleAssetsMaterialToEntityAbstract
Disclosure of intangible assets material to entity [abstract]
ifrs-full
DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
text block
Disclosure of intangible assets material to entity [text block]
The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]
disclosure: IAS 38 122 b
ifrs-full
DisclosureOfIntangibleAssetsMaterialToEntityLineItems
Disclosure of intangible assets material to entity [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfIntangibleAssetsMaterialToEntityTable
table
Disclosure of intangible assets material to entity [table]
Schedule disclosing information related to intangible assets that are material to the entity.
disclosure: IAS 38 122 b
ifrs-full
DisclosureOfIntangibleAssetsTable
table
Disclosure of detailed information about intangible assets [table]
Schedule disclosing information related to details of intangible assets.
disclosure: IAS 38 118
ifrs-full
DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract
Disclosure of intangible assets with indefinite useful life [abstract]
ifrs-full
DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory
text block
Disclosure of intangible assets with indefinite useful life [text block]
The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]
disclosure: IAS 38 122 a
ifrs-full
DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems
Disclosure of intangible assets with indefinite useful life [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable
table
Disclosure of intangible assets with indefinite useful life [table]
Schedule disclosing information related to intangible assets with an indefinite useful life.
disclosure: IAS 38 122 a
ifrs-full
DisclosureOfInterestExpenseExplanatory
text block
Disclosure of interest expense [text block]
The disclosure of interest expense. [Refer: Interest expense]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfInterestIncomeExpenseExplanatory
text block
Disclosure of interest income (expense) [text block]
The disclosure of interest income and expense. [Refer: Interest income (expense)]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfInterestIncomeExplanatory
text block
Disclosure of interest income [text block]
The disclosure of interest income. [Refer: Interest income]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfInterestInFundsExplanatory
text block
Disclosure of interest in funds [text block]
The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.
disclosure: IFRIC 5 Consensus
ifrs-full
DisclosureOfInterestsInAssociatesExplanatory
text block
Disclosure of interests in associates [text block]
The disclosure of interests in associates. [Refer: Associates [member]]
disclosure: IFRS 12 2 b ii
ifrs-full
DisclosureOfInterestsInJointArrangementsExplanatory
text block
Disclosure of interests in joint arrangements [text block]
The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.
disclosure: IFRS 12 2 b ii
ifrs-full
DisclosureOfInterestsInOtherEntitiesExplanatory
text block
Disclosure of interests in other entities [text block]
The entire disclosure for interests in other entities.
disclosure: IFRS 12 1
ifrs-full
DisclosureOfInterestsInSubsidiariesExplanatory
text block
Disclosure of interests in subsidiaries [text block]
The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]
disclosure: IFRS 12 2 b i
ifrs-full
DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory
text block
Disclosure of interests in unconsolidated structured entities [text block]
The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]
disclosure: IFRS 12 2 b iii
ifrs-full
DisclosureOfInterimFinancialReportingExplanatory
text block
Disclosure of interim financial reporting [text block]
The entire disclosure for interim financial reporting.
disclosure: IAS 34 Content of an interim financial report
ifrs-full
DisclosureOfInternalCreditExposuresAbstract
Disclosure of internal credit grades [abstract]
ifrs-full
DisclosureOfInternalCreditExposuresExplanatory
text block
Disclosure of internal credit grades [text block]
The disclosure of internal credit grades. [Refer: Internal credit grades [member]]
example: IFRS 7 IG25 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DisclosureOfInternalCreditExposuresLineItems
Disclosure of internal credit grades [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInternalCreditExposuresTable
table
Disclosure of internal credit grades [table]
Schedule disclosing information related to internal credit grades.
example: IFRS 7 IG25 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
DisclosureOfInventoriesExplanatory
text block
Disclosure of inventories [text block]
The entire disclosure for inventories.
disclosure: IAS 2 Disclosure
ifrs-full
DisclosureOfInvestmentContractsLiabilitiesExplanatory
text block
Disclosure of investment contracts liabilities [text block]
The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfInvestmentEntitiesExplanatory
text block
Disclosure of investment entities [text block]
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.
disclosure: IFRS 12 Investment entity status
ifrs-full
DisclosureOfInvestmentPropertyAbstract
Disclosure of detailed information about investment property [abstract]
ifrs-full
DisclosureOfInvestmentPropertyExplanatory
text block
Disclosure of investment property [text block]
The entire disclosure for investment property.
disclosure: IAS 40 Disclosure
ifrs-full
DisclosureOfInvestmentPropertyLineItems
Disclosure of detailed information about investment property [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfInvestmentPropertyTable
table
Disclosure of detailed information about investment property [table]
Schedule disclosing information related to details of investment property.
disclosure: IAS 40 32A
ifrs-full
DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory
text block
Disclosure of investments accounted for using equity method [text block]
The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory
text block
Disclosure of investments other than investments accounted for using equity method [text block]
The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfIssuedCapitalExplanatory
text block
Disclosure of issued capital [text block]
The disclosure of issued capital. [Refer: Issued capital]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfJointOperationsAbstract
Disclosure of joint operations [abstract]
ifrs-full
DisclosureOfJointOperationsExplanatory
text block
Disclosure of joint operations [text block]
The disclosure of joint operations. [Refer: Joint operations [member]]
disclosure: IFRS 12 B4 c
ifrs-full
DisclosureOfJointOperationsLineItems
Disclosure of joint operations [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfJointOperationsTable
table
Disclosure of joint operations [table]
Schedule disclosing information related to joint operations.
disclosure: IFRS 12 B4 c
ifrs-full
DisclosureOfJointVenturesAbstract
Disclosure of joint ventures [abstract]
ifrs-full
DisclosureOfJointVenturesExplanatory
text block
Disclosure of joint ventures [text block]
The disclosure of joint ventures. [Refer: Joint ventures [member]]
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b
ifrs-full
DisclosureOfJointVenturesLineItems
Disclosure of joint ventures [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfJointVenturesTable
table
Disclosure of joint ventures [table]
Schedule disclosing information related to joint ventures.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b
ifrs-full
DisclosureOfLeasePrepaymentsExplanatory
text block
Disclosure of lease prepayments [text block]
The disclosure of lease prepayments. [Refer: Prepayments]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfLeasesExplanatory
text block
Disclosure of leases [text block]
The entire disclosure for leases.
disclosure: IFRS 16 Presentation, disclosure: IFRS 16 Disclosure
ifrs-full
DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
ifrs-full
DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory
text block
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]
The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]
disclosure: IFRS 13 98
ifrs-full
DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable
table
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]
Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.
disclosure: IFRS 13 98
ifrs-full
DisclosureOfLiquidityRiskExplanatory
text block
Disclosure of liquidity risk [text block]
The disclosure of liquidity risk. [Refer: Liquidity risk [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory
text block
Disclosure of liquidity risk of insurance contracts [text block]
The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]
disclosure: IFRS 4 39 d – Expiry date 2021-01-01
ifrs-full
DisclosureOfLoansAndAdvancesToBanksExplanatory
text block
Disclosure of loans and advances to banks [text block]
The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfLoansAndAdvancesToCustomersExplanatory
text block
Disclosure of loans and advances to customers [text block]
The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfMajorCustomersAbstract
Disclosure of major customers [abstract]
ifrs-full
DisclosureOfMajorCustomersLineItems
Disclosure of major customers [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfMajorCustomersTable
table
Disclosure of major customers [table]
Schedule disclosing information related to the entity’s major customers.
disclosure: IFRS 8 34
ifrs-full
DisclosureOfMarketRiskExplanatory
text block
Disclosure of market risk [text block]
The disclosure of market risk. [Refer: Market risk [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfMarketRiskOfInsuranceContractsExplanatory
text block
Disclosure of market risk of insurance contracts [text block]
The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]
disclosure: IFRS 4 39 d – Expiry date 2021-01-01
ifrs-full
DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract
Disclosure of maturity analysis for derivative financial liabilities [abstract]
ifrs-full
DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable
table
Disclosure of maturity analysis for derivative financial liabilities [table]
Schedule disclosing information related to the maturity analysis for derivative financial liabilities.
disclosure: IFRS 7 39 b
ifrs-full
DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
ifrs-full
DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory
text block
Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]
The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]
disclosure: IFRS 7 B11E
ifrs-full
DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable
table
Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]
Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.
disclosure: IFRS 7 B11E
ifrs-full
DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]
ifrs-full
DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory
text block
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]
The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 132 b – Effective 2021-01-01
ifrs-full
DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table
table
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]
Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 132 b – Effective 2021-01-01
ifrs-full
DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract
Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
ifrs-full
DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable
table
Disclosure of maturity analysis for non-derivative financial liabilities [table]
Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.
disclosure: IFRS 7 39 a
ifrs-full
DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract
Disclosure of maturity analysis of finance lease payments receivable [abstract]
ifrs-full
DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory
text block
Disclosure of maturity analysis of finance lease payments receivable [text block]
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: IFRS 16 94
ifrs-full
DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems
Disclosure of maturity analysis of finance lease payments receivable [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable
table
Disclosure of maturity analysis of finance lease payments receivable [table]
Schedule disclosing information related to the maturity analysis of finance lease payments receivable.
disclosure: IFRS 16 94
ifrs-full
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract
Disclosure of maturity analysis of operating lease payments [abstract]
ifrs-full
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
text block
Disclosure of maturity analysis of operating lease payments [text block]
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: IFRS 16 97
ifrs-full
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems
Disclosure of maturity analysis of operating lease payments [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable
table
Disclosure of maturity analysis of operating lease payments [table]
Schedule disclosing information related to the maturity analysis of operating lease payments.
disclosure: IFRS 16 97
ifrs-full
DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory
text block
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]
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: IFRS 7 42E e
ifrs-full
DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
ifrs-full
DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems
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 represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable
table
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]
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.
disclosure: IFRS 7 42E e
ifrs-full
DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract
Disclosure of nature and extent of risks arising from financial instruments [abstract]
ifrs-full
DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
text block
Disclosure of nature and extent of risks arising from financial instruments [text block]
The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 31
ifrs-full
DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems
Disclosure of nature and extent of risks arising from financial instruments [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable
table
Disclosure of nature and extent of risks arising from financial instruments [table]
Schedule disclosing information related to the nature and extent of risks arising from financial instruments.
disclosure: IFRS 7 33, disclosure: IFRS 7 34
ifrs-full
DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory
text block
Disclosure of nature and extent of risks arising from insurance contracts [text block]
The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 38 – Expiry date 2021-01-01
ifrs-full
DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]
ifrs-full
DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory
text block
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]
The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01
ifrs-full
DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table
table
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]
Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01
ifrs-full
DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
text
Description of nature of potential income tax consequences that would result from payment of dividend
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]
disclosure: IAS 12 82A
ifrs-full
DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory
text block
Disclosure of net asset value attributable to unit-holders [text block]
The disclosure of the net asset value attributable to unit-holders.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfNetDefinedBenefitLiabilityAssetAbstract
Disclosure of net defined benefit liability (asset) [abstract]
ifrs-full
DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
text block
Disclosure of net defined benefit liability (asset) [text block]
The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
disclosure: IAS 19 140 a
ifrs-full
DisclosureOfNetDefinedBenefitLiabilityAssetLineItems
Disclosure of net defined benefit liability (asset) [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfNetDefinedBenefitLiabilityAssetTable
table
Disclosure of net defined benefit liability (asset) [table]
Schedule disclosing information related to the net defined benefit liability (asset).
disclosure: IAS 19 140 a
ifrs-full
DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstract
Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [abstract]
ifrs-full
DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory
text block
Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [text block]
The disclosure of the net and gross amounts and the reinsurer’s share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItems
Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable
table
Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [table]
Schedule disclosing information related to the net and gross amounts and to the reinsurer’s share for amounts arising from insurance contracts.
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract
Disclosure of non-adjusting events after reporting period [abstract]
ifrs-full
DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
text block
Disclosure of non-adjusting events after reporting period [text block]
The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]
disclosure: IAS 10 21
ifrs-full
DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems
Disclosure of non-adjusting events after reporting period [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfNonadjustingEventsAfterReportingPeriodTable
table
Disclosure of non-adjusting events after reporting period [table]
Schedule disclosing information related to non-adjusting events after the reporting period.
disclosure: IAS 10 21
ifrs-full
DisclosureOfNoncontrollingInterestsExplanatory
text block
Disclosure of non-controlling interests [text block]
The disclosure of non-controlling interests. [Refer: Non-controlling interests]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
text block
Disclosure of non-current assets held for sale and discontinued operations [text block]
The entire disclosure for non-current assets held for sale and discontinued operations.
disclosure: IFRS 5 Presentation and Disclosure
ifrs-full
DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
text block
Disclosure of non-current assets or disposal groups classified as held for sale [text block]
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]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfNotesAndOtherExplanatoryInformationExplanatory
text block
Disclosure of notes and other explanatory information [text block]
The disclosure of notes and other explanatory information as part of a complete set of financial statements.
disclosure: IAS 1 10 e
ifrs-full
DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
text block
Disclosure of number and weighted average exercise prices of other equity instruments [text block]
The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).
common practice: IFRS 2 45
ifrs-full
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
text block
Disclosure of number and weighted average exercise prices of share options [text block]
The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 b
ifrs-full
DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract
Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
ifrs-full
DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory
text block
Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]
The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 d
ifrs-full
DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable
table
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.
disclosure: IFRS 2 45 d
ifrs-full
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract
Disclosure of objectives, policies and processes for managing capital [abstract]
ifrs-full
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
text block
Disclosure of objectives, policies and processes for managing capital [text block]
The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital.
disclosure: IAS 1 134
ifrs-full
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems
Disclosure of objectives, policies and processes for managing capital [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable
table
Disclosure of objectives, policies and processes for managing capital [table]
Schedule disclosing information related to the objectives, policies and processes for managing capital.
disclosure: IAS 1 136
ifrs-full
DisclosureOfOffsettingOfFinancialAssetsAbstract
Disclosure of offsetting of financial assets [abstract]
ifrs-full
DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory
text block
Disclosure of offsetting of financial assets and financial liabilities [text block]
The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]
disclosure: IFRS 7 Offsetting financial assets and financial liabilities
ifrs-full
DisclosureOfOffsettingOfFinancialAssetsExplanatory
text block
Disclosure of offsetting of financial assets [text block]
The disclosure of the offsetting of financial assets. [Refer: Financial assets]
disclosure: IFRS 7 13C
ifrs-full
DisclosureOfOffsettingOfFinancialAssetsLineItems
Disclosure of offsetting of financial assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfOffsettingOfFinancialAssetsTable
table
Disclosure of offsetting of financial assets [table]
Schedule disclosing information related to the offsetting of financial assets.
disclosure: IFRS 7 13C
ifrs-full
DisclosureOfOffsettingOfFinancialLiabilitiesAbstract
Disclosure of offsetting of financial liabilities [abstract]
ifrs-full
DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory
text block
Disclosure of offsetting of financial liabilities [text block]
The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]
disclosure: IFRS 7 13C
ifrs-full
DisclosureOfOffsettingOfFinancialLiabilitiesLineItems
Disclosure of offsetting of financial liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfOffsettingOfFinancialLiabilitiesTable
table
Disclosure of offsetting of financial liabilities [table]
Schedule disclosing information related to the offsetting of financial liabilities.
disclosure: IFRS 7 13C
ifrs-full
DisclosureOfOperatingSegmentsAbstract
Disclosure of operating segments [abstract]
ifrs-full
DisclosureOfOperatingSegmentsExplanatory
text block
Disclosure of operating segments [text block]
The disclosure of operating segments. [Refer: Operating segments [member]]
disclosure: IFRS 8 23
ifrs-full
DisclosureOfOperatingSegmentsLineItems
Disclosure of operating segments [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfOperatingSegmentsTable
table
Disclosure of operating segments [table]
Schedule disclosing information related to operating segments.
disclosure: IFRS 8 23
ifrs-full
DisclosureOfOtherAssetsExplanatory
text block
Disclosure of other assets [text block]
The disclosure of other assets. [Refer: Other assets]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherCurrentAssetsExplanatory
text block
Disclosure of other current assets [text block]
The disclosure of other current assets. [Refer: Other current assets]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherCurrentLiabilitiesExplanatory
text block
Disclosure of other current liabilities [text block]
The disclosure of other current liabilities. [Refer: Other current liabilities]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherLiabilitiesExplanatory
text block
Disclosure of other liabilities [text block]
The disclosure of other liabilities. [Refer: Other liabilities]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherNoncurrentAssetsExplanatory
text block
Disclosure of other non-current assets [text block]
The disclosure of other non-current assets. [Refer: Other non-current assets]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherNoncurrentLiabilitiesExplanatory
text block
Disclosure of other non-current liabilities [text block]
The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherOperatingExpenseExplanatory
text block
Disclosure of other operating expense [text block]
The disclosure of other operating expense. [Refer: Other operating income (expense)]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherOperatingIncomeExpenseExplanatory
text block
Disclosure of other operating income (expense) [text block]
The disclosure of other operating income or expense. [Refer: Other operating income (expense)]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherOperatingIncomeExplanatory
text block
Disclosure of other operating income [text block]
The disclosure of other operating income. [Refer: Other operating income (expense)]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfOtherProvisionsAbstract
Disclosure of other provisions [abstract]
ifrs-full
DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
text block
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
The entire disclosure for other provisions, contingent liabilities and contingent assets.
disclosure: IAS 37 Disclosure
ifrs-full
DisclosureOfOtherProvisionsExplanatory
text block
Disclosure of other provisions [text block]
The disclosure of other provisions. [Refer: Other provisions]
disclosure: IAS 37 84
ifrs-full
DisclosureOfOtherProvisionsLineItems
Disclosure of other provisions [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfOtherProvisionsTable
table
Disclosure of other provisions [table]
Schedule disclosing information related to other provisions.
disclosure: IAS 37 84
ifrs-full
DisclosureOfPerformanceObligationsAbstract
Disclosure of performance obligations [abstract]
ifrs-full
DisclosureOfPerformanceObligationsExplanatory
text block
Disclosure of performance obligations [text block]
The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]
disclosure: IFRS 15 119
ifrs-full
DisclosureOfPerformanceObligationsLineItems
Disclosure of performance obligations [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfPerformanceObligationsTable
table
Disclosure of performance obligations [table]
Schedule disclosing information related to performance obligations in contracts with customers.
disclosure: IFRS 15 119
ifrs-full
DisclosureOfPrepaymentsAndOtherAssetsExplanatory
text block
Disclosure of prepayments and other assets [text block]
The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfProductsAndServicesAbstract
Disclosure of products and services [abstract]
ifrs-full
DisclosureOfProductsAndServicesExplanatory
text block
Disclosure of products and services [text block]
The disclosure of the entity’s products and services. [Refer: Products and services [member]]
disclosure: IFRS 8 32
ifrs-full
DisclosureOfProductsAndServicesLineItems
Disclosure of products and services [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfProductsAndServicesTable
table
Disclosure of products and services [table]
Schedule disclosing information related to the entity’s products and services.
disclosure: IFRS 8 32
ifrs-full
DisclosureOfProfitLossFromOperatingActivitiesExplanatory
text block
Disclosure of profit (loss) from operating activities [text block]
The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfPropertyPlantAndEquipmentAbstract
Disclosure of detailed information about property, plant and equipment [abstract]
ifrs-full
DisclosureOfPropertyPlantAndEquipmentExplanatory
text block
Disclosure of property, plant and equipment [text block]
The entire disclosure for property, plant and equipment.
disclosure: IAS 16 Disclosure
ifrs-full
DisclosureOfPropertyPlantAndEquipmentLineItems
Disclosure of detailed information about property, plant and equipment [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfPropertyPlantAndEquipmentTable
table
Disclosure of detailed information about property, plant and equipment [table]
Schedule disclosing information related to details of property, plant and equipment.
disclosure: IAS 16 73
ifrs-full
DisclosureOfProvisionMatrixAbstract
Disclosure of provision matrix [abstract]
ifrs-full
DisclosureOfProvisionMatrixExplanatory
text block
Disclosure of provision matrix [text block]
The disclosure of the provision matrix.
example: IFRS 7 35N
ifrs-full
DisclosureOfProvisionMatrixLineItems
Disclosure of provision matrix [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfProvisionMatrixTable
table
Disclosure of provision matrix [table]
Schedule disclosing information related to the provision matrix.
example: IFRS 7 35N
ifrs-full
DisclosureOfProvisionsExplanatory
text block
Disclosure of provisions [text block]
The disclosure of provisions. [Refer: Provisions]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract
Disclosure of quantitative information about leases for lessee [abstract]
ifrs-full
DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract
Disclosure of quantitative information about leases for lessor [abstract]
ifrs-full
DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract
Disclosure of quantitative information about right-of-use assets [abstract]
ifrs-full
DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
text block
Disclosure of quantitative information about right-of-use assets [text block]
The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]
disclosure: IFRS 16 53
ifrs-full
DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems
Disclosure of quantitative information about right-of-use assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable
table
Disclosure of quantitative information about right-of-use assets [table]
Schedule disclosing information related to right-of-use assets.
disclosure: IFRS 16 53
ifrs-full
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract
Disclosure of range of exercise prices of outstanding share options [abstract]
ifrs-full
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
text block
Disclosure of range of exercise prices of outstanding share options [text block]
The disclosure of the range of exercise prices for outstanding share options.
disclosure: IFRS 2 45 d
ifrs-full
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems
Disclosure of range of exercise prices of outstanding share options [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable
table
Disclosure of range of exercise prices of outstanding share options [table]
Schedule disclosing information related to the range of exercise prices of outstanding share options.
disclosure: IFRS 2 45 d
ifrs-full
DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory
text block
Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block]
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.
example: IFRS 12 B26 d
ifrs-full
DisclosureOfReclassificationOfFinancialAssetsAbstract
Disclosure of reclassification of financial assets [abstract]
ifrs-full
DisclosureOfReclassificationOfFinancialAssetsExplanatory
text block
Disclosure of reclassification of financial assets [text block]
The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]
disclosure: IFRS 7 12B
ifrs-full
DisclosureOfReclassificationOfFinancialAssetsLineItems
Disclosure of reclassification of financial assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReclassificationOfFinancialAssetsTable
table
Disclosure of reclassification of financial assets [table]
Schedule disclosing information related to the reclassification of financial assets.
disclosure: IFRS 7 12B
ifrs-full
DisclosureOfReclassificationOfFinancialInstrumentsExplanatory
text block
Disclosure of reclassification of financial instruments [text block]
The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfReclassificationsOrChangesInPresentationAbstract
Disclosure of reclassifications or changes in presentation [abstract]
ifrs-full
DisclosureOfReclassificationsOrChangesInPresentationExplanatory
text block
Disclosure of reclassifications or changes in presentation [text block]
The disclosure of reclassifications or changes in the presentation of items in the financial statements.
disclosure: IAS 1 41
ifrs-full
DisclosureOfReclassificationsOrChangesInPresentationLineItems
Disclosure of reclassifications or changes in presentation [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReclassificationsOrChangesInPresentationTable
table
Disclosure of reclassifications or changes in presentation [table]
Schedule disclosing information related to reclassifications or changes in presentation.
disclosure: IAS 1 41
ifrs-full
DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory
text block
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]
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.
disclosure: IFRS 11 C12 b
ifrs-full
DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory
text block
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]
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: IFRS 11 C10
ifrs-full
DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract
Disclosure of reconciliation of changes in biological assets [abstract]
ifrs-full
DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
text block
Disclosure of reconciliation of changes in biological assets [text block]
The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]
disclosure: IAS 41 50
ifrs-full
DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems
Disclosure of reconciliation of changes in biological assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
table
Disclosure of reconciliation of changes in biological assets [table]
Schedule disclosing information related to the reconciliation of changes in biological assets.
disclosure: IAS 41 50
ifrs-full
DisclosureOfReconciliationOfChangesInGoodwillAbstract
Disclosure of reconciliation of changes in goodwill [abstract]
ifrs-full
DisclosureOfReconciliationOfChangesInGoodwillExplanatory
text block
Disclosure of reconciliation of changes in goodwill [text block]
The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]
disclosure: IFRS 3 B67 d
ifrs-full
DisclosureOfReconciliationOfChangesInGoodwillLineItems
Disclosure of reconciliation of changes in goodwill [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReconciliationOfChangesInGoodwillTable
table
Disclosure of reconciliation of changes in goodwill [table]
Schedule disclosing information related to the reconciliation of changes in goodwill.
disclosure: IFRS 3 B67 d
ifrs-full
DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract
Disclosure of reconciliation of changes in insurance contracts by components [abstract]
ifrs-full
DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory
text block
Disclosure of reconciliation of changes in insurance contracts by components [text block]
The disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 101 – Effective 2021-01-01
ifrs-full
DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems
Disclosure of reconciliation of changes in insurance contracts by components [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable
table
Disclosure of reconciliation of changes in insurance contracts by components [table]
Schedule disclosing information related to the reconciliation of changes in insurance contracts by components.
disclosure: IFRS 17 101 – Effective 2021-01-01
ifrs-full
DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]
ifrs-full
DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory
text block
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]
The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 100 – Effective 2021-01-01
ifrs-full
DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable
table
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]
Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.
disclosure: IFRS 17 100 – Effective 2021-01-01
ifrs-full
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
ifrs-full
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
text block
Disclosure of reconciliation of changes in intangible assets and goodwill [text block]
The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
common practice: IAS 38 118
ifrs-full
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable
table
Disclosure of reconciliation of changes in intangible assets and goodwill [table]
Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.
common practice: IAS 38 118
ifrs-full
DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
ifrs-full
DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
text block
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]
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 4.1.2 A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]
disclosure: IFRS 7 35H, disclosure: IFRS 7 35I
ifrs-full
DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable
table
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]
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.
disclosure: IFRS 7 35H, disclosure: IFRS 7 35I
ifrs-full
DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory
text block
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]
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: IFRS 7 B46
ifrs-full
DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory
text block
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]
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]
disclosure: IFRS 7 B46
ifrs-full
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
ifrs-full
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory
text block
Disclosure of reconciliation of liabilities arising from financing activities [text block]
The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
example: IAS 7 44D
ifrs-full
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable
table
Disclosure of reconciliation of liabilities arising from financing activities [table]
Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.
example: IAS 7 44D
ifrs-full
DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
text block
Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]
The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Associates [member]]
disclosure: IFRS 12 B14 b
ifrs-full
DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory
text block
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]
The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]
disclosure: IFRS 12 B14 b
ifrs-full
DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory
text block
Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]
The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.
disclosure: IFRIC 2 Disclosure
ifrs-full
DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract
Disclosure of redesignated financial assets and liabilities [abstract]
ifrs-full
DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory
text block
Disclosure of redesignated financial assets and liabilities [text block]
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: IFRS 1 29
ifrs-full
DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems
Disclosure of redesignated financial assets and liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable
table
Disclosure of redesignated financial assets and liabilities [table]
Schedule disclosing information related to redesignated financial assets and liabilities.
disclosure: IFRS 1 29
ifrs-full
DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]
ifrs-full
DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory
text block
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]
The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.
disclosure: IFRS 17 C32 – Effective 2021-01-01
ifrs-full
DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table
table
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]
Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.
disclosure: IFRS 17 C32 – Effective 2021-01-01
ifrs-full
DisclosureOfRegulatoryDeferralAccountsExplanatory
text block
Disclosure of regulatory deferral accounts [text block]
The entire disclosure for regulatory deferral accounts.
disclosure: IFRS 14 Presentation, disclosure: IFRS 14 Disclosure
ifrs-full
DisclosureOfReimbursementRightsAbstract
Disclosure of reimbursement rights [abstract]
ifrs-full
DisclosureOfReimbursementRightsExplanatory
text block
Disclosure of reimbursement rights [text block]
The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value]
disclosure: IAS 19 140 b
ifrs-full
DisclosureOfReimbursementRightsLineItems
Disclosure of reimbursement rights [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReimbursementRightsTable
table
Disclosure of reimbursement rights [table]
Schedule disclosing information related to reimbursement rights.
disclosure: IAS 19 140 b
ifrs-full
DisclosureOfReinsuranceExplanatory
text block
Disclosure of reinsurance [text block]
The disclosure of reinsurance.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfRelatedPartyExplanatory
text block
Disclosure of related party [text block]
The entire disclosure for related parties.
disclosure: IAS 24 Disclosures
ifrs-full
DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory
text block
Disclosure of repurchase and reverse repurchase agreements [text block]
The disclosure of repurchase and reverse repurchase agreements.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfResearchAndDevelopmentExpenseExplanatory
text block
Disclosure of research and development expense [text block]
The disclosure of research and development expense. [Refer: Research and development expense]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfReservesAndOtherEquityInterestExplanatory
text block
Disclosure of reserves within equity [text block]
The disclosure of reserves within equity. [Refer: Other reserves [member]]
disclosure: IAS 1 79 b
ifrs-full
DisclosureOfReservesWithinEquityAbstract
Disclosure of reserves within equity [abstract]
ifrs-full
DisclosureOfReservesWithinEquityLineItems
Disclosure of reserves within equity [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfReservesWithinEquityTable
table
Disclosure of reserves within equity [table]
Schedule disclosing information related to reserves within equity.
disclosure: IAS 1 79 b
ifrs-full
DisclosureOfRestrictedCashAndCashEquivalentsExplanatory
text block
Disclosure of restricted cash and cash equivalents [text block]
The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfRevenueExplanatory
text block
Disclosure of revenue [text block]
The entire disclosure for revenue.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfRevenueFromContractsWithCustomersExplanatory
text block
Disclosure of revenue from contracts with customers [text block]
The entire disclosure for revenue from contracts with customers.
disclosure: IFRS 15 Presentation, disclosure: IFRS 15 Disclosure
ifrs-full
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract
Disclosure of risk management strategy related to hedge accounting [abstract]
ifrs-full
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
text block
Disclosure of risk management strategy related to hedge accounting [text block]
The disclosure of risk management strategy related to hedge accounting.
disclosure: IFRS 7 22A
ifrs-full
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems
Disclosure of risk management strategy related to hedge accounting [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable
table
Disclosure of risk management strategy related to hedge accounting [table]
Schedule disclosing information related to the risk management strategy in relation to hedge accounting.
disclosure: IFRS 7 22A
ifrs-full
DisclosureOfSegmentsMajorCustomersExplanatory
text block
Disclosure of major customers [text block]
The disclosure of major customers.
disclosure: IFRS 8 34
ifrs-full
DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
ifrs-full
DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
text block
Disclosure of sensitivity analysis for actuarial assumptions [text block]
The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
disclosure: IAS 19 145
ifrs-full
DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable
table
Disclosure of sensitivity analysis for actuarial assumptions [table]
Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.
disclosure: IAS 19 145
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory
text block
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]
The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
disclosure: IFRS 13 93 h
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable
table
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]
Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.
disclosure: IFRS 13 93 h
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory
text block
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block]
The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.
disclosure: IFRS 13 93 h
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable
table
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table]
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.
disclosure: IFRS 13 93 h
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory
text block
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]
The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
disclosure: IFRS 13 93 h
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable
table
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]
Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.
disclosure: IFRS 13 93 h
ifrs-full
DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory
text block
Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]
The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.
disclosure: IFRS 17 129 – Effective 2021-01-01
ifrs-full
DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [abstract]
ifrs-full
DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory
text block
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [text block]
The disclosure of the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a – Effective 2021-01-01
ifrs-full
DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table
table
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [table]
Schedule disclosing information related to the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a – Effective 2021-01-01
ifrs-full
DisclosureOfSensitivityToInsuranceRiskExplanatory
text block
Disclosure of sensitivity to insurance risk [text block]
The disclosure of the entity’s sensitivity to insurance risk.
disclosure: IFRS 4 39 c i – Expiry date 2021-01-01
ifrs-full
DisclosureOfServiceConcessionArrangementsAbstract
Disclosure of detailed information about service concession arrangements [abstract]
ifrs-full
DisclosureOfServiceConcessionArrangementsExplanatory
text block
Disclosure of service concession arrangements [text block]
The entire disclosure for service concession arrangements.
disclosure: SIC 29 Consensus
ifrs-full
DisclosureOfServiceConcessionArrangementsLineItems
Disclosure of detailed information about service concession arrangements [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfServiceConcessionArrangementsTable
table
Disclosure of detailed information about service concession arrangements [table]
Schedule disclosing information related to details of service concession arrangements.
disclosure: SIC 29 6
ifrs-full
DisclosureOfSharebasedPaymentArrangementsExplanatory
text block
Disclosure of share-based payment arrangements [text block]
The entire disclosure for share-based payment arrangements.
disclosure: IFRS 2 44
ifrs-full
DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
text block
Disclosure of share capital, reserves and other equity interest [text block]
The entire disclosure for share capital, reserves and other equity interest.
disclosure: IAS 1 79
ifrs-full
DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory
text block
Disclosure of significant adjustments to valuation obtained [text block]
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]
disclosure: IAS 40 77
ifrs-full
DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory
text block
Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block]
The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed.
disclosure: IFRS 7.24H a
ifrs-full
DisclosureOfSignificantInvestmentsInAssociatesAbstract
Disclosure of associates [abstract]
ifrs-full
DisclosureOfSignificantInvestmentsInAssociatesExplanatory
text block
Disclosure of associates [text block]
The disclosure of associates. [Refer: Associates [member]]
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d
ifrs-full
DisclosureOfSignificantInvestmentsInAssociatesLineItems
Disclosure of associates [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSignificantInvestmentsInAssociatesTable
table
Disclosure of associates [table]
Schedule disclosing information related to associates.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d
ifrs-full
DisclosureOfSignificantInvestmentsInSubsidiariesAbstract
Disclosure of subsidiaries [abstract]
ifrs-full
DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
text block
Disclosure of subsidiaries [text block]
The disclosure of subsidiaries. [Refer: Subsidiaries [member]]
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-full
DisclosureOfSignificantInvestmentsInSubsidiariesLineItems
Disclosure of subsidiaries [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSignificantInvestmentsInSubsidiariesTable
table
Disclosure of subsidiaries [table]
Schedule disclosing information related to subsidiaries.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-full
DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory
text block
Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]
The disclosure of significant judgements and assumptions made in relation to interests in other entities.
disclosure: IFRS 12 7
ifrs-full
DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory
text block
Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]
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.
disclosure: IFRS 17 117 – Effective 2021-01-01
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract
Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory
text block
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]
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: IFRS 13 93 d
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable
table
Disclosure of significant unobservable inputs used in fair value measurement of assets [table]
Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.
disclosure: IFRS 13 93 d
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract
Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory
text block
Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]
The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 d
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable
table
Disclosure of significant unobservable inputs used in fair value measurement of equity [table]
Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.
disclosure: IFRS 13 93 d
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory
text block
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]
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: IFRS 13 93 d
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable
table
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]
Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.
disclosure: IFRS 13 93 d
ifrs-full
DisclosureOfSubordinatedLiabilitiesExplanatory
text block
Disclosure of subordinated liabilities [text block]
The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
text block
Disclosure of significant accounting policies [text block]
The entire disclosure for significant accounting policies applied by the entity.
disclosure: IAS 1 117
ifrs-full
DisclosureOfTaxReceivablesAndPayablesExplanatory
text block
Disclosure of tax receivables and payables [text block]
The disclosure of tax receivables and payables.
common practice: IAS 1 10 e
ifrs-full
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
ifrs-full
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
text block
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
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: IAS 12 81 g
ifrs-full
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
table
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.
disclosure: IAS 12 81 g
ifrs-full
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Disclosure of terms and conditions of share-based payment arrangement [abstract]
ifrs-full
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
text block
Disclosure of terms and conditions of share-based payment arrangement [text block]
The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 45
ifrs-full
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Disclosure of terms and conditions of share-based payment arrangement [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable
table
Disclosure of terms and conditions of share-based payment arrangement [table]
Schedule disclosing information related to terms and conditions of share-based payment arrangements.
disclosure: IFRS 2 45
ifrs-full
DisclosureOfTradeAndOtherPayablesExplanatory
text block
Disclosure of trade and other payables [text block]
The disclosure of trade and other payables. [Refer: Trade and other payables]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfTradeAndOtherReceivablesExplanatory
text block
Disclosure of trade and other receivables [text block]
The disclosure of trade and other receivables. [Refer: Trade and other receivables]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfTradingIncomeExpenseExplanatory
text block
Disclosure of trading income (expense) [text block]
The disclosure of trading income (expense). [Refer: Trading income (expense)]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract
Disclosure of transaction price allocated to remaining performance obligations [abstract]
ifrs-full
DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
text block
Disclosure of transaction price allocated to remaining performance obligations [text block]
The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.
disclosure: IFRS 15 120 b i
ifrs-full
DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems
Disclosure of transaction price allocated to remaining performance obligations [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable
table
Disclosure of transaction price allocated to remaining performance obligations [table]
Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.
disclosure: IFRS 15 120 b i
ifrs-full
DisclosureOfTransactionsBetweenRelatedPartiesAbstract
Disclosure of transactions between related parties [abstract]
ifrs-full
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
text block
Disclosure of transactions between related parties [text block]
The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]
disclosure: IAS 24 18
ifrs-full
DisclosureOfTransactionsBetweenRelatedPartiesLineItems
Disclosure of transactions between related parties [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfTransactionsBetweenRelatedPartiesTable
table
Disclosure of transactions between related parties [table]
Schedule disclosing information related to transactions between related parties.
disclosure: IAS 24 19
ifrs-full
DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
ifrs-full
DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory
text block
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]
The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 l
ifrs-full
DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable
table
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]
Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.
disclosure: IFRS 3 B64 l
ifrs-full
DisclosureOfTransfersOfFinancialAssetsExplanatory
text block
Disclosure of transfers of financial assets [text block]
The disclosure of transfers of financial assets. [Refer: Financial assets]
disclosure: IFRS 7 Transfers of financial assets
ifrs-full
DisclosureOfTreasurySharesExplanatory
text block
Disclosure of treasury shares [text block]
The disclosure of treasury shares. [Refer: Treasury shares]
common practice: IAS 1 10 e
ifrs-full
DisclosureOfTypesOfInsuranceContractsAbstract
Disclosure of types of insurance contracts [abstract]
ifrs-full
DisclosureOfTypesOfInsuranceContractsExplanatory
text block
Disclosure of types of insurance contracts [text block]
The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
DisclosureOfTypesOfInsuranceContractsLineItems
Disclosure of types of insurance contracts [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfTypesOfInsuranceContractsTable
table
Disclosure of types of insurance contracts [table]
Schedule disclosing information related to types of insurance contracts.
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
DisclosureOfUnconsolidatedStructuredEntitiesAbstract
Disclosure of unconsolidated structured entities [abstract]
ifrs-full
DisclosureOfUnconsolidatedStructuredEntitiesExplanatory
text block
Disclosure of unconsolidated structured entities [text block]
The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]
disclosure: IFRS 12 B4 e
ifrs-full
DisclosureOfUnconsolidatedStructuredEntitiesLineItems
Disclosure of unconsolidated structured entities [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfUnconsolidatedStructuredEntitiesTable
table
Disclosure of unconsolidated structured entities [table]
Schedule disclosing information related to unconsolidated structured entities.
disclosure: IFRS 12 B4 e
ifrs-full
DisclosureOfVoluntaryChangeInAccountingPolicyAbstract
Disclosure of voluntary change in accounting policy [abstract]
ifrs-full
DisclosureOfVoluntaryChangeInAccountingPolicyLineItems
Disclosure of voluntary change in accounting policy [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfVoluntaryChangeInAccountingPolicyTable
table
Disclosure of voluntary change in accounting policy [table]
Schedule disclosing information related to a voluntary change in accounting policy.
disclosure: IAS 8 29
ifrs-full
DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]
ifrs-full
DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory
text block
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]
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: IFRS 17 120 – Effective 2021-01-01
ifrs-full
DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable
table
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]
Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.
disclosure: IFRS 17 120 – Effective 2021-01-01
ifrs-full
DisclosuresAboutOverlayApproachAbstract
Disclosures about overlay approach [abstract]
ifrs-full
DisclosuresAboutTemporaryExemptionFromIFRS9Abstract
Disclosures about temporary exemption from IFRS 9 [abstract]
ifrs-full
DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions
text
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions
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.
disclosure: IAS 24 23
ifrs-full
DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
text
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
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.
disclosure: IFRS 7 18 c
ifrs-full
DiscontinuedOperationsMember
member
Discontinued operations [member]
This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]
disclosure: IFRS 5 Presentation and Disclosure
ifrs-full
DiscountedCashFlowMember
member
Discounted cash flow [member]
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]]
example: IFRS 13 B11 a, example: IFRS 13 IE63
ifrs-full
DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease
X instant, debit
Discounted unguaranteed residual value of assets subject to finance lease
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.
disclosure: IFRS 16 94
ifrs-full
DiscountRateMeasurementInputMember
member
Discount rate, measurement input [member]
This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.
common practice: IFRS 13 93 d
ifrs-full
DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal
X.XX instant
Discount rate used in current measurement of fair value less costs of disposal
The discount rate used in the current measurement of fair value less costs of disposal.
disclosure: IAS 36 130 f iii
ifrs-full
DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal
X.XX instant
Discount rate used in previous measurement of fair value less costs of disposal
The discount rate used in the previous measurement of fair value less costs of disposal.
disclosure: IAS 36 130 f iii
ifrs-full
DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
X.XX instant
Discount rate used to reflect time value of money, regulatory deferral account balances
The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 33 b
ifrs-full
DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements
text
Discussion of impact that initial application of new IFRS is expected to have on financial statements
The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.
example: IAS 8 31 e i
ifrs-full
DisposalGroupsClassifiedAsHeldForSaleMember
member
Disposal groups classified as held for sale [member]
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.
disclosure: IFRS 5 Presentation and Disclosure, common practice: IFRS 5 38
ifrs-full
DisposalOfMajorSubsidiaryMember
member
Disposal of major subsidiary [member]
This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]
example: IAS 10 22 a
ifrs-full
DisposalsAndRetirementsIntangibleAssetsAndGoodwill
X duration, credit
Disposals and retirements, intangible assets and goodwill
The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]
common practice: IAS 38 118 e
ifrs-full
DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract
Disposals and retirements, intangible assets and goodwill [abstract]
ifrs-full
DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill
X duration, credit
Disposals and retirements, intangible assets other than goodwill
The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]
common practice: IAS 38 118 e
ifrs-full
DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract
Disposals and retirements, intangible assets other than goodwill [abstract]
ifrs-full
DisposalsAndRetirementsPropertyPlantAndEquipment
X duration, credit
Disposals and retirements, property, plant and equipment
The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]
common practice: IAS 16 73 e
ifrs-full
DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract
Disposals and retirements, property, plant and equipment [abstract]
ifrs-full
DisposalsBiologicalAssets
X duration, credit
Disposals, biological assets
The decrease in biological assets resulting from disposals. [Refer: Biological assets]
disclosure: IAS 41 50 c
ifrs-full
DisposalsIntangibleAssetsAndGoodwill
X duration, credit
Disposals, intangible assets and goodwill
The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]
common practice: IAS 38 118 e ii
ifrs-full
DisposalsIntangibleAssetsOtherThanGoodwill
X duration, credit
Disposals, intangible assets other than goodwill
The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 118 e ii
ifrs-full
DisposalsInvestmentProperty
X duration, credit
Disposals, investment property
The decrease in investment property resulting from disposals. [Refer: Investment property]
disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii
ifrs-full
DisposalsPropertyPlantAndEquipment
X duration, credit
Disposals, property, plant and equipment
The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 e ii
ifrs-full
DistributionAndAdministrativeExpense
X duration, debit
Distribution and administrative expense
The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]
common practice: IAS 1 85
ifrs-full
DistributionCosts
X duration, debit
Distribution costs
The amount of costs relating to the distribution of goods and services.
example: IAS 1 103, disclosure: IAS 1 99
ifrs-full
DividendPayables
X instant, credit
Dividend payables
The amount of dividends that the company has declared but not yet paid.
common practice: IAS 1 55
ifrs-full
DividendsClassifiedAsExpense
X duration, debit
Dividends classified as expense
The amount of dividends classified as an expense.
example: IAS 32 40
ifrs-full
DividendsPaid
X duration, debit
Dividends recognised as distributions to owners
The amount of dividends recognised as distributions to owners.
disclosure: IAS 1 107
ifrs-full
DividendsPaidClassifiedAsFinancingActivities
X duration, credit
Dividends paid, classified as financing activities
The cash outflow for dividends paid by the entity, classified as financing activities.
disclosure: IAS 7 31
ifrs-full
DividendsPaidClassifiedAsOperatingActivities
X duration, credit
Dividends paid, classified as operating activities
The cash outflow for dividends paid by the entity, classified as operating activities.
disclosure: IAS 7 31
ifrs-full
DividendsPaidOrdinaryShares
X duration, debit
Dividends paid, ordinary shares
The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]
disclosure: IAS 34 16A f
ifrs-full
DividendsPaidOrdinarySharesPerShare
X.XX duration
Dividends paid, ordinary shares per share
The amount of dividends paid per ordinary share.
disclosure: IAS 34 16A f
ifrs-full
DividendsPaidOtherShares
X duration, debit
Dividends paid, other shares
The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]
disclosure: IAS 34 16A f
ifrs-full
DividendsPaidOtherSharesPerShare
X.XX duration
Dividends paid, other shares per share
The amount of dividends paid per other share.
disclosure: IAS 34 16A f
ifrs-full
DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities
X duration, credit
Dividends paid to equity holders of parent, classified as financing activities
The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.
common practice: IAS 7 17
ifrs-full
DividendsPaidToNoncontrollingInterests
X duration, credit
Dividends paid to non-controlling interests
The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]
disclosure: IFRS 12 B10 a
ifrs-full
DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities
X duration, credit
Dividends paid to non-controlling interests, classified as financing activities
The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]
common practice: IAS 7 17
ifrs-full
DividendsPayable
X instant, credit
Dividends payable, non-cash assets distributions
The amount of dividends payable by means of the distribution of non-cash assets to owners.
disclosure: IFRIC 17 16 a
ifrs-full
DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners
X duration
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
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.
disclosure: IAS 1 137 a, disclosure: IAS 10 13
ifrs-full
DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare
X.XX duration
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share
The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.
disclosure: IAS 1 137 a
ifrs-full
DividendsReceived
X duration, debit
Dividends received
The amount of dividends received.
disclosure: IFRS 12 B12 a
ifrs-full
DividendsReceivedClassifiedAsInvestingActivities
X duration, debit
Dividends received, classified as investing activities
The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
disclosure: IAS 7 31
ifrs-full
DividendsReceivedClassifiedAsOperatingActivities
X duration, debit
Dividends received, classified as operating activities
The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
disclosure: IAS 7 31
ifrs-full
DividendsReceivedFromAssociatesClassifiedAsInvestingActivities
X duration, debit
Dividends received from associates, classified as investing activities
The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]
common practice: IAS 7 16
ifrs-full
DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities
X duration, debit
Dividends received from investments accounted for using equity method, classified as investing activities
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]
common practice: IAS 7 16
ifrs-full
DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities
X duration, debit
Dividends received from joint ventures, classified as investing activities
The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]
common practice: IAS 7 16
ifrs-full
DividendsRecognisedAsDistributionsToNoncontrollingInterests
X duration, debit
Dividends recognised as distributions to non-controlling interests
The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]
common practice: IAS 1 106 d
ifrs-full
DividendsRecognisedAsDistributionsToOwnersOfParent
X duration, debit
Dividends recognised as distributions to owners of parent
The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]
common practice: IAS 1 106 d
ifrs-full
DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear
X duration, debit
Dividends recognised as distributions to owners of parent, relating to current year
The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]
common practice: IAS 1 106 d
ifrs-full
DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears
X duration, debit
Dividends recognised as distributions to owners of parent, relating to prior years
The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]
common practice: IAS 1 106 d
ifrs-full
DividendsRecognisedAsDistributionsToOwnersPerShare
X.XX duration
Dividends recognised as distributions to owners per share
The amount, per share, of dividends recognised as distributions to owners.
disclosure: IAS 1 107
ifrs-full
DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod
X duration, credit
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period
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]]
disclosure: IFRS 7 11A d
ifrs-full
DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod
X duration, credit
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period
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]]
disclosure: IFRS 7 11A d
ifrs-full
DomicileOfEntity
text
Domicile of entity
The country of domicile of the entity. [Refer: Country of domicile [member]]
disclosure: IAS 1 138 a
ifrs-full
DonationsAndSubsidiesExpense
X duration, debit
Donations and subsidies expense
The amount of expense arising from donations and subsidies.
common practice: IAS 1 112 c
ifrs-full
EarningsPerShareAbstract
Earnings per share [abstract]
ifrs-full
EarningsPerShareExplanatory
text block
Earnings per share [text block]
The disclosure of earnings per share.
disclosure: IAS 33 66
ifrs-full
EarningsPerShareLineItems
Earnings per share [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
EarningsPerShareTable
table
Earnings per share [table]
Schedule disclosing information related to earnings per share.
disclosure: IAS 33 66
ifrs-full
EffectiveDateOfRevaluationRightofuseAssets
text
Effective date of revaluation, right-of-use assets
The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill
text
Effective dates of revaluation, intangible assets other than goodwill
The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 124 a i
ifrs-full
EffectiveDatesOfRevaluationPropertyPlantAndEquipment
text
Effective dates of revaluation, property, plant and equipment
The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
disclosure: IAS 16 77 a
ifrs-full
EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9
X.XX instant
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
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]
disclosure: IFRS 7 42N a
ifrs-full
EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9
X.XX instant
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
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]
disclosure: IFRS 7 42N a
ifrs-full
EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets
X.XX instant
Effective interest rate of financial assets reclassified out of available-for-sale financial assets
The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]
disclosure: IFRS 7 12A f – Expiry date 2021-01-01
ifrs-full
EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
X.XX instant
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss
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]
disclosure: IFRS 7 12A f – Expiry date 2021-01-01
ifrs-full
EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis
axis
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]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 113 b – Effective 2021-01-01
ifrs-full
EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember
member
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]
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: IFRS 17 113 b – Effective 2021-01-01
ifrs-full
EffectOfAssetCeilingMember
member
Effect of asset ceiling [member]
This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 140 a iii
ifrs-full
EffectOfExchangeRateChangesOnCashAndCashEquivalents
X duration, debit
Effect of exchange rate changes on cash and cash equivalents
The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
disclosure: IAS 7 25, disclosure: IAS 7 28
ifrs-full
EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract
Effect of exchange rate changes on cash and cash equivalents [abstract]
ifrs-full
EffectOfOverlayApproachReclassificationAxis
axis
Effect of overlay approach reclassification [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 4 39L e – Effective on first application of IFRS 9
ifrs-full
EffectOfOverlayApproachReclassificationMember
member
Effect of overlay approach reclassification [member]
This member stands for the effect of the overlay approach reclassification.
disclosure: IFRS 4 39L e – Effective on first application of IFRS 9
ifrs-full
EffectOfTransitionToIFRSsMember
member
Effect of transition to IFRSs [member]
This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]
disclosure: IFRS 1 24
ifrs-full
EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures
X duration, credit
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
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]
disclosure: IFRS 17 112 – Effective 2021-01-01
ifrs-full
EightYearsBeforeReportingYearMember
member
Eight years before reporting year [member]
This member stands for a year that ended eight years before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
ElectricityDistributionMember
member
Electricity distribution [member]
This member stands for an entity’s activity related to distribution of electricity.
example: IFRS 14 IE2, example: IFRS 14 33
ifrs-full
EliminationOfIntersegmentAmountsMember
member
Elimination of intersegment amounts [member]
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.
example: IFRS 8 IG4, example: IFRS 8 28
ifrs-full
EmployeeBenefitsExpense
X duration, debit
Employee benefits expense
The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104
ifrs-full
EmployeeContributions
X duration, credit
Employee contributions
The amount of employee contributions to retirement benefit plans.
disclosure: IAS 26 35 b ii
ifrs-full
EmployerContributions
X duration, credit
Employer contributions
The amount of employer contributions to retirement benefit plans.
disclosure: IAS 26 35 b i
ifrs-full
EnergyExpense
X duration, debit
Energy expense
The amount of expense arising from the consumption of energy.
common practice: IAS 1 112 c
ifrs-full
EnergyTransmissionCharges
X duration, debit
Energy transmission charges
The amount of charges related to transmission of energy.
common practice: IAS 1 112 c
ifrs-full
EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember
member
Entering into significant commitments or contingent liabilities [member]
This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]
example: IAS 10 22 i
ifrs-full
EntitysOwnEquityInstrumentsMember
member
Entity’s own equity instruments [member]
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.
disclosure: IFRS 13 93
ifrs-full
EntitysTotalForAssociatesMember
member
Entity’s total for associates [member]
This member stands for the standard value for the “Associates” axis if no other member is used.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
EntitysTotalForBusinessCombinationsMember
member
Entity’s total for business combinations [member]
This member stands for the standard value for the “Business combinations” axis if no other member is used.
disclosure: IFRS 3 B64, disclosure: IFRS 3 B67
ifrs-full
EntitysTotalForCashgeneratingUnitsMember
member
Entity’s total for cash-generating units [member]
This member stands for the standard value for the “Cash-generating units” axis if no other member is used.
disclosure: IAS 36 134, disclosure: IAS 36 135
ifrs-full
EntitysTotalForConsolidatedStructuredEntitiesMember
member
Entity’s total for consolidated structured entities [member]
This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used.
disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities
ifrs-full
EntitysTotalForExternalCreditGradesMember
member
Entity’s total for external credit grades [member]
This member stands for the standard value for the “External credit grades” axis if no other member is used.
disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
EntitysTotalForImpairmentOfFinancialAssetsMember
member
Entity’s total for impairment of financial assets [member]
This member stands for the standard value for the “Impairment of financial assets” axis if no other member is used.
disclosure: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember
member
Entity’s total for individual assets or cash-generating units [member]
This member stands for the standard value for the “Individual assets or cash-generating units” axis if no other member is used.
disclosure: IAS 36 130
ifrs-full
EntitysTotalForInternalCreditGradesMember
member
Entity’s total for internal credit grades [member]
This member stands for the standard value for the “Internal credit grades” axis if no other member is used.
disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
EntitysTotalForJointOperationsMember
member
Entity’s total for joint operations [member]
This member stands for the standard value for the “Joint operations” axis if no other member is used.
disclosure: IFRS 12 B4 c
ifrs-full
EntitysTotalForJointVenturesMember
member
Entity’s total for joint ventures [member]
This member stands for the standard value for the “Joint ventures” axis if no other member is used.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
EntitysTotalForProbabilityOfDefaultMember
member
Entity’s total for probability of default [member]
This member stands for the standard value for the “Probability of default” axis if no other member is used.
example: IFRS 7 IG20C, example: IFRS 7 35M
ifrs-full
EntitysTotalForRelatedPartiesMember
member
Entity’s total for related parties [member]
This member stands for the standard value for the “Categories of related parties” axis if no other member is used.
disclosure: IAS 24 19
ifrs-full
EntitysTotalForSegmentConsolidationItemsMember
member
Entity’s total for segment consolidation items [member]
This member stands for the standard value for the “Segment consolidation items” axis if no other member is used.
disclosure: IFRS 8 28
ifrs-full
EntitysTotalForSubsidiariesMember
member
Entity’s total for subsidiaries [member]
This member stands for the standard value for the “Subsidiaries” axis if no other member is used.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-full
EntitysTotalForUnconsolidatedStructuredEntitiesMember
member
Entity’s total for unconsolidated structured entities [member]
This member stands for the standard value for the “Unconsolidated structured entities” axis if no other member is used.
disclosure: IFRS 12 B4 e
ifrs-full
EntitysTotalForUnconsolidatedSubsidiariesMember
member
Entity’s total for unconsolidated subsidiaries [member]
This member stands for the standard value for the “Unconsolidated subsidiaries” axis if no other member is used.
disclosure: IFRS 12 19B
ifrs-full
Equity
X instant, credit
Equity
The amount of residual interest in the assets of the entity after deducting all its liabilities.
disclosure: IAS 1 55, disclosure: IAS 1 78 e, disclosure: IFRS 1 24 a, disclosure: IFRS 1 32 a i, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e
ifrs-full
EquityAbstract
Equity [abstract]
ifrs-full
EquityAndLiabilities
X instant, credit
Equity and liabilities
The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities]
disclosure: IAS 1 55
ifrs-full
EquityAndLiabilitiesAbstract
Equity and liabilities [abstract]
ifrs-full
EquityAttributableToOwnersOfParent
X instant, credit
Equity attributable to owners of parent
The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
disclosure: IAS 1 54 r
ifrs-full
EquityAttributableToOwnersOfParentMember
member
Equity attributable to owners of parent [member]
This member stands for equity attributable to the owners of the parent.
disclosure: IAS 1 106
ifrs-full
EquityInstrumentsAmountContributedToFairValueOfPlanAssets
X instant, debit
Equity instruments, amount contributed to fair value of plan assets
The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
example: IAS 19 142 b
ifrs-full
EquityInstrumentsHeld
X instant, debit
Equity instruments held
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.
common practice: IAS 1 55
ifrs-full
EquityInterestsOfAcquirer
X instant, credit
Equity interests of acquirer
The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 f iv
ifrs-full
EquityInvestmentsMember
member
Equity investments [member]
This member stands for investments in equity instruments.
example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-full
EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances
X instant, credit
Equity, liabilities and regulatory deferral account credit balances
The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]
disclosure: IFRS 14 21
ifrs-full
EquityMember
member
Equity [member]
This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the “Components of equity” axis if no other member is used.
disclosure: IAS 1 106
ifrs-full
EquityPriceRiskMember
member
Equity price risk [member]
This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]
example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-full
EquityReclassifiedIntoFinancialLiabilities
X duration
Equity reclassified into financial liabilities
The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]
disclosure: IAS 1 80A
ifrs-full
EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets
X duration, debit
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets
The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
disclosure: IFRS 7 12A f – Expiry date 2021-01-01
ifrs-full
EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
X duration, debit
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss
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]
disclosure: IFRS 7 12A f – Expiry date 2021-01-01
ifrs-full
EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
X instant, credit
Estimated financial effect, contingent liabilities in business combination
The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]
disclosure: IFRS 3 B64 j i
ifrs-full
EstimatedFinancialEffectOfContingentAssets
X instant, debit
Estimated financial effect of contingent assets
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.
disclosure: IAS 37 89
ifrs-full
EstimatedFinancialEffectOfContingentLiabilities
X instant, credit
Estimated financial effect of contingent liabilities
The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
disclosure: IAS 37 86 a
ifrs-full
EstimateOfContributionsExpectedToBePaidToPlan
X duration, credit
Estimate of contributions expected to be paid to plan for next annual reporting period
The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 147 b, disclosure: IAS 19 148 d iii
ifrs-full
EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17
X instant, credit
Estimate of undiscounted claims that arise from contracts within scope of IFRS 17
The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
EstimatesOfPresentValueOfFutureCashFlowsMember
member
Estimates of present value of future cash flows [member]
This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 100 c i – Effective 2021-01-01, disclosure: IFRS 17 101 a – Effective 2021-01-01
ifrs-full
EstimatesOfPresentValueOfFutureCashInflowsMember
member
Estimates of present value of future cash inflows [member]
This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 107 b – Effective 2021-01-01
ifrs-full
EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities
X instant, credit
Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
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.
disclosure: IFRS 17 132 b ii – Effective 2021-01-01
ifrs-full
EstimatesOfPresentValueOfFutureCashOutflowsMember
member
Estimates of present value of future cash outflows [member]
This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 107 a – Effective 2021-01-01
ifrs-full
EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember
member
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
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]]
disclosure: IFRS 17 107 a – Effective 2021-01-01
ifrs-full
EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember
member
Estimates of present value of insurance acquisition cash flows [member]
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 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.
disclosure: IFRS 17 107 a – Effective 2021-01-01
ifrs-full
EventsOfReclassificationOfFinancialAssetsAxis
axis
Events of reclassification of financial assets [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 12B
ifrs-full
EventsOfReclassificationOfFinancialAssetsMember
member
Events of reclassification of financial assets [member]
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: IFRS 7 12B
ifrs-full
ExchangeDifferencesOnTranslationAbstract
Exchange differences on translation [abstract]
ifrs-full
ExciseTaxPayables
X instant, credit
Excise tax payables
The amount of payables related to excise tax.
common practice: IAS 1 78
ifrs-full
ExercisePriceOfOutstandingShareOptions2019
X.XX instant
Exercise price of outstanding share options
The exercise price of outstanding share options.
disclosure: IFRS 2 45 d
ifrs-full
ExercisePriceShareOptionsGranted2019
X.XX duration
Exercise price, share options granted
The exercise price of share options granted.
disclosure: IFRS 2 47 a i
ifrs-full
ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments
X duration, credit
Expected cash outflow on redemption or repurchase of puttable financial instruments
The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]
disclosure: IAS 1 136A c
ifrs-full
ExpectedCreditLossesCollectivelyAssessedMember
member
Expected credit losses collectively assessed [member]
This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]
example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I
ifrs-full
ExpectedCreditLossesIndividuallyAssessedMember
member
Expected credit losses individually assessed [member]
This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]
example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I
ifrs-full
ExpectedCreditLossRate
X.XX instant
Expected credit loss rate
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.
example: IFRS 7 IG20D, example: IFRS 7 35N
ifrs-full
ExpectedDividendAsPercentageShareOptionsGranted
X.XX duration
Expected dividend as percentage, share options granted
The percentage of an expected dividend used to calculate the fair value of share options granted.
disclosure: IFRS 2 47 a i
ifrs-full
ExpectedDividendShareOptionsGranted
X duration
Expected dividend, share options granted
The amount of an expected dividend used to calculate the fair value of share options granted.
disclosure: IFRS 2 47 a i
ifrs-full
ExpectedReimbursementContingentLiabilitiesInBusinessCombination
X instant, debit
Expected reimbursement, contingent liabilities in business combination
The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-full
ExpectedReimbursementOtherProvisions
X instant, debit
Expected reimbursement, other provisions
The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]
disclosure: IAS 37 85 c
ifrs-full
ExpenseArisingFromExplorationForAndEvaluationOfMineralResources
X duration, debit
Expense arising from exploration for and evaluation of mineral resources
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.
disclosure: IFRS 6 24 b
ifrs-full
ExpenseArisingFromInsuranceContracts
X duration, debit
Expense arising from insurance contracts
The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
ExpenseByNature
X duration, debit
Expenses, by nature
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: IAS 1 99
ifrs-full
ExpenseByNatureAbstract
Expenses by nature [abstract]
ifrs-full
ExpenseDueToUnwindingOfDiscountOnProvisions
X duration, debit
Expense due to unwinding of discount on provisions
The amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions]
common practice: IAS 1 112 c
ifrs-full
ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld
X duration, debit
Expense for policyholder claims and benefits, without reduction for reinsurance held
The amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.
example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
X duration, debit
Expense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets
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 in which goods or services received did not qualify for recognition as assets]
common practice: IAS 1 112 c
ifrs-full
ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets
X duration, debit
Expense from continuing involvement in derecognised financial assets
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]]
disclosure: IFRS 7 42G b
ifrs-full
ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised
X instant, debit
Expense from continuing involvement in derecognised financial assets cumulatively recognised
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]]
disclosure: IFRS 7 42G b
ifrs-full
ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
X duration, debit
Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets
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 in which goods or services received did not qualify for recognition as assets]
disclosure: IFRS 2 51 a
ifrs-full
ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
X duration, debit
Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets
The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.
disclosure: IFRS 2 51 a
ifrs-full
ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract
Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract]
ifrs-full
ExpenseFromSharebasedPaymentTransactionsWithEmployees
X duration, debit
Expense from share-based payment transactions with employees
The amount of expense from share-based payment transactions with employees.
common practice: IAS 1 112 c
ifrs-full
ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, credit
Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued
The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
example: IFRS 4 IG37 d – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
ExpenseOfRestructuringActivities
X duration, debit
Expense of restructuring activities
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.
disclosure: IAS 1 98 b
ifrs-full
ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction
X duration, debit
Expense recognised during period for bad and doubtful debts for related party transaction
The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]
disclosure: IAS 24 18 d
ifrs-full
ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
X duration, debit
Expense relating to leases of low-value assets for which recognition exemption has been used
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.
disclosure: IFRS 16 53 d
ifrs-full
ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
X duration, debit
Expense relating to short-term leases for which recognition exemption has been used
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.
disclosure: IFRS 16 53 c
ifrs-full
ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
X duration, debit
Expense relating to variable lease payments not included in measurement of lease liabilities
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]
disclosure: IFRS 16 53 e
ifrs-full
ExpensesArisingFromReinsuranceHeld
X duration, debit
Expenses arising from reinsurance held
The amount of expenses relating to reinsurance contracts held.
example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 d – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
ExpensesFromAllocationOfPremiumsPaidToReinsurer
X duration, debit
Expenses from allocation of premiums paid to reinsurer
The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]
disclosure: IFRS 17 86 – Effective 2021-01-01
ifrs-full
ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
X duration, debit
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
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]
disclosure: IFRS 7 12A e – Expiry date 2021-01-01
ifrs-full
ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
X duration, debit
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
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]
disclosure: IFRS 7 12A e – Expiry date 2021-01-01
ifrs-full
ExplanationHowServiceConcessionArrangementHasBeenClassified
text
Explanation of how service concession arrangement has been classified
The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 e
ifrs-full
ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements
text block
Description of accounting policies and methods of computation followed in interim financial statements [text block]
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.
disclosure: IAS 34 16A a
ifrs-full
ExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerShare
text
Explanation of adjustments between denominators used to calculate basic and diluted earnings per share
The reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.
disclosure: IAS 33 70 b
ifrs-full
ExplanationOfAdjustmentsOfNumeratorToCalculateBasicEarningsPerShare
text
Explanation of adjustments of numerator to calculate basic earnings per share
The explanation of the adjustments made to the numerator in the calculation of the basic earnings per share.
disclosure: IAS 33 70 a
ifrs-full
ExplanationOfAdjustmentsOfNumeratorToCalculateDilutedEarningsPerShare
text
Explanation of adjustments of numerator to calculate diluted earnings per share
The explanation of the adjustments made to the numerator in the calculation of diluted earnings per share.
disclosure: IAS 33 70 a
ifrs-full
ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
text
Explanation of adjustments that would be necessary to achieve fair presentation
The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in 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: IAS 1 23 b
ifrs-full
ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
text
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
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]
disclosure: IFRS 3 B64 n i
ifrs-full
ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach
text
Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach
The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.
disclosure: IFRS 4 39L d – Effective on first application of IFRS 9
ifrs-full
ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration
text
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration
The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B67 b ii
ifrs-full
ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration
text
Explanation of any changes in recognised amounts of contingent consideration
The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B67 b i
ifrs-full
ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue
text
Explanation of assets acquired by way of government grant and initially recognised at fair value
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]
disclosure: IAS 38 122 c iii
ifrs-full
ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments
text
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
disclosure: IAS 1 125, disclosure: IFRIC 14 10
ifrs-full
ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities
text
Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts
The explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.
disclosure: IFRS 4 37 c – Expiry date 2021-01-01
ifrs-full
ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation
text
Explanation of basis of preparation of unadjusted comparative information
The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.
disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01
ifrs-full
ExplanationOfBodyOfAuthorisation
text
Explanation of body of authorisation
The explanation of who authorised the financial statements for issue.
disclosure: IAS 10 17
ifrs-full
ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
text
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
disclosure: IFRS 4 39C c iii – Expiry date 2021-01-01
ifrs-full
ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
text
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
disclosure: IFRS 4 39D c – Expiry date 2021-01-01
ifrs-full
ExplanationOfChangeInBusinessModelForManagingFinancialAssets
text
Explanation of change in business model for managing financial assets
The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets]
disclosure: IFRS 7 12B b
ifrs-full
ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod
text
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.
disclosure: IAS 1 51 a
ifrs-full
ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
text
Explanation of changes in applicable tax rates to previous accounting period
The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period.
disclosure: IAS 12 81 d
ifrs-full
ExplanationOfChangesInDescriptionOfRetirementBenefitPlan
text
Explanation of changes in description of retirement benefit plan
The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.
disclosure: IAS 26 36 g
ifrs-full
ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
text
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements
The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]
disclosure: IAS 40 75 h
ifrs-full
ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory
text block
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]
The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.
disclosure: IFRS 7 35F
ifrs-full
ExplanationOfDepartureFromIFRS
text
Explanation of departure from IFRS
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]]
disclosure: IAS 1 20 b, disclosure: IAS 1 20 c
ifrs-full
ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4
text
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.
disclosure: IFRS 4 39L c – Effective on first application of IFRS 9
ifrs-full
ExplanationOfDetailsOfAnyInvestmentInEmployer
text
Explanation of details of any investment in employer
The explanation of the details of any investment in the employer that a retirement benefit plan has.
disclosure: IAS 26 35 a iv
ifrs-full
ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction
text
Explanation of details of guarantees given or received of outstanding balances for related party transaction
The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]
disclosure: IAS 24 18 b ii
ifrs-full
ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity
text
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
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.
disclosure: IAS 26 35 a iii
ifrs-full
ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
text block
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]
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.
disclosure: IFRS 16 C12 b
ifrs-full
ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived
text
Explanation of direct measurement of fair value of goods or services received
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).
disclosure: IFRS 2 48
ifrs-full
ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel
text
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model
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]
disclosure: IAS 40 78 d i
ifrs-full
ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable
text
Explanation of effect of change for biological asset for which fair value becomes reliably measurable
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]
disclosure: IAS 41 56 c
ifrs-full
ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities
text
Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities
The explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.
disclosure: IFRS 4 37 d – Expiry date 2021-01-01
ifrs-full
ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod
text
Explanation of effect of changes in composition of entity during interim period
The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]
disclosure: IAS 34 16A i
ifrs-full
ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod
text
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
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]]
disclosure: IFRS 5 42
ifrs-full
ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod
text
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
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]
disclosure: IFRS 5 42
ifrs-full
ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions
text block
Explanation of effect of share-based payments on entity’s financial position [text block]
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.
disclosure: IFRS 2 50
ifrs-full
ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss
text block
Explanation of effect of share-based payments on entity’s profit or loss [text block]
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).
disclosure: IFRS 2 50
ifrs-full
ExplanationOfEffectOfTransitionOnReportedCashFlows
text
Explanation of effect of transition on reported cash flows
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]]
disclosure: IFRS 1 25, disclosure: IFRS 1 23
ifrs-full
ExplanationOfEffectOfTransitionOnReportedFinancialPerformance
text
Explanation of effect of transition on reported financial performance
The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]
disclosure: IFRS 1 23
ifrs-full
ExplanationOfEffectOfTransitionOnReportedFinancialPosition
text
Explanation of effect of transition on reported financial position
The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]
disclosure: IFRS 1 23
ifrs-full
ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory
text block
Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]
The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]
disclosure: IFRS 15 117
ifrs-full
ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
text
Explanation of estimated financial effect, contingent liabilities in business combination
The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B64 j i
ifrs-full
ExplanationOfEstimatedFinancialEffectOfContingentAssets
text
Explanation of estimated financial effect of contingent assets
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.
disclosure: IAS 37 89
ifrs-full
ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis
text
Explanation of fact and basis for preparation of financial statements when not going concern basis
The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.
disclosure: IAS 1 25
ifrs-full
ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl
text
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]
disclosure: IFRS 12 16
ifrs-full
ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
text
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss
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]
disclosure: IFRS 7 12A c – Expiry date 2021-01-01
ifrs-full
ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming
text
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
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.
disclosure: IFRS 5 41 b
ifrs-full
ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant
text
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant
The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]
disclosure: IAS 36 135
ifrs-full
ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant
text
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]
disclosure: IAS 36 135
ifrs-full
ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue
text
Explanation of fact that entity’s owners or others have power to amend financial statements after issue
The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue.
disclosure: IAS 10 17
ifrs-full
ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised
text
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 30 e – Expiry date 2021-01-01
ifrs-full
ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency
text
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency
The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.
disclosure: IAS 29 39 a
ifrs-full
ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented
text
Explanation of fact that financial statements for previous periods not presented
The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.
disclosure: IFRS 1 28
ifrs-full
ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited
text
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited
The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.
disclosure: IFRS 3 B64 g iii
ifrs-full
ExplanationOfFactThatSharesHaveNoParValue
text
Explanation of fact that shares have no par value
The explanation of the fact that shares have no par value. [Refer: Par value per share]
disclosure: IAS 1 79 a iii
ifrs-full
ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations
text
Explanation of financial effect of adjustments related to business combinations
The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]
disclosure: IFRS 3 61
ifrs-full
ExplanationOfFinancialEffectOfContingentLiabilities
text
Explanation of estimated financial effect of contingent liabilities
The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]
disclosure: IAS 37 86 a
ifrs-full
ExplanationOfFinancialEffectOfDepartureFromIFRS
text
Explanation of financial effect of departure from IFRS
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.
disclosure: IAS 1 20 d
ifrs-full
ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
text block
Explanation of financial effect of non-adjusting event after reporting period [text block]
The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.
disclosure: IAS 10 21 b
ifrs-full
ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
text
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
The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]
disclosure: IFRS 3 B67 e
ifrs-full
ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost
text
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]
disclosure: IFRS 12 19 b
ifrs-full
ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship
text
Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship
The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]
disclosure: IFRS 7 23E
ifrs-full
ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists
text
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
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.
disclosure: IFRS 1 31C
ifrs-full
ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate
text
Explanation of how entity determined measurement of insurance contracts at transition date
The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 115 – Effective 2021-01-01
ifrs-full
ExplanationOfHowRateRegulatorIsRelated
text
Explanation of how rate regulator is related
The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]
disclosure: IFRS 14 30 b
ifrs-full
ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance
text
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance
The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.
disclosure: IFRS 7 35I
ifrs-full
ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment
text
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment
The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]
disclosure: IFRS 15 117
ifrs-full
ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment
text block
Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]
The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]
disclosure: IAS 36 130 d ii
ifrs-full
ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment
text
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
disclosure: IAS 16 77 b
ifrs-full
ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory
text block
Explanation of initial application of impairment requirements for financial instruments [text block]
The explanation of the initial application of the impairment requirements for financial instruments.
disclosure: IFRS 7 42P
ifrs-full
ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory
text block
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]
The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.
disclosure: IFRS 7 35G
ifrs-full
ExplanationOfInsuranceFinanceIncomeExpenses
text
Explanation of insurance finance income (expenses)
The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]
disclosure: IFRS 17 110 – Effective 2021-01-01
ifrs-full
ExplanationOfInterestRevenueReportedNetOfInterestExpense
text
Explanation of interest income reported net of interest expense
The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense]
disclosure: IFRS 8 23
ifrs-full
ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents
text
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.
disclosure: IAS 7 43
ifrs-full
ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets
text
Explanation of involvement of independent valuer in revaluation, right-of-use assets
The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities
text
Explanation of issues, repurchases and repayments of debt and equity securities
The explanation of the issues, repurchases and repayments of debt and equity securities.
disclosure: IAS 34 16A e
ifrs-full
ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses
text
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]
disclosure: IAS 36 131 a
ifrs-full
ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
text
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]
disclosure: IAS 36 131 b, disclosure: IAS 36 130 a
ifrs-full
ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts
text
Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts
The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
disclosure: IAS 1 122
ifrs-full
ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected
text
Explanation of events after interim period that have not been reflected
The explanation of events after the interim period that have not been reflected in the financial statements for the interim period.
disclosure: IAS 34 16A h
ifrs-full
ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
text block
Explanation of measurement bases used in preparing financial statements [text block]
The explanation of the measurement basis (or bases) used in preparing the financial statements.
disclosure: IAS 1 117 a
ifrs-full
ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory
text block
Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]
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.
disclosure: IFRS 17 129 a – Effective 2021-01-01
ifrs-full
ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss
text
Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss
The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]
disclosure: IFRS 17 118 – Effective 2021-01-01
ifrs-full
ExplanationOfModificationsModifiedSharebasedPaymentArrangements
text
Explanation of modifications, modified share-based payment arrangements
The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 47 c i
ifrs-full
ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations
text
Explanation of nature and adjustments to amounts previously presented in discontinued operations
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]]
disclosure: IFRS 5 35
ifrs-full
ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears
text
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years
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.
disclosure: IAS 34 16A d
ifrs-full
ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence
text
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
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.
disclosure: IAS 34 16A c
ifrs-full
ExplanationOfNatureAndAmountOfSignificantTransactions
text
Explanation of nature and amount of significant transactions
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.
disclosure: IAS 24 26 b i
ifrs-full
ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment
text
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment
The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]
disclosure: SIC 29 6 c iii
ifrs-full
ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod
text
Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period
The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 c iv
ifrs-full
ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices
text
Explanation of nature and extent of obligations to provide or rights to expect provision of services
The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 c ii
ifrs-full
ExplanationOfNatureAndExtentOfOtherRightsAndObligations
text
Explanation of nature and extent of other rights and obligations
The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 c vi
ifrs-full
ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions
text
Explanation of nature and extent of renewal and termination options
The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 c v
ifrs-full
ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets
text
Explanation of nature and extent of rights to use specified assets
The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 c i
ifrs-full
ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation
text
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
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.
disclosure: IAS 1 23 a
ifrs-full
ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive
text
Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported
The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]
disclosure: IFRS 8 32, disclosure: IFRS 8 33
ifrs-full
ExplanationOfNotAppliedNewStandardsOrInterpretations
text
Explanation of new standards or interpretations not applied
The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.
disclosure: IAS 8 30 a
ifrs-full
ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17
text
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
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: IFRS 17 129 b – Effective 2021-01-01
ifrs-full
ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows
text
Explanation of period over which management has projected cash flows
The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 d iii, disclosure: IAS 36 134 e iii
ifrs-full
ExplanationOfPossibilityOfReimbursementContingentLiabilities
text
Explanation of possibility of reimbursement, contingent liabilities
The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]
disclosure: IAS 37 86 c
ifrs-full
ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination
text
Explanation of possibility of reimbursement, contingent liabilities in business combination
The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B64 j i
ifrs-full
ExplanationOfReasonForNonDisclosureOfInformationRegardingContingentAsset
text
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
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.
disclosure: IAS 37 92
ifrs-full
ExplanationOfReasonForNonDisclosureOfInformationRegardingContingentLiability
text
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]
disclosure: IAS 37 92
ifrs-full
ExplanationOfReasonForNonDisclosureOfInformationRegardingProvision
text
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
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]
disclosure: IAS 37 92
ifrs-full
ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments
text
Explanation of reasons for changes in loss allowance for financial instruments
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.
example: IFRS 7 B8D
ifrs-full
ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15
text
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.
disclosure: IFRS 15 C8 b
ifrs-full
ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs
text
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
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.
disclosure: IFRS 1 23B
ifrs-full
ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors
text
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.
disclosure: IAS 8 49 d
ifrs-full
ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
text
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.
disclosure: IAS 8 28 h, disclosure: IAS 8 29 e
ifrs-full
ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts
text
Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related groups of contracts
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 groups of contracts.
disclosure: IFRS 17 132 c – Effective 2021-01-01
ifrs-full
ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets
text
Explanation of relationship between insurance finance income (expenses) and investment return on assets
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)]
disclosure: IFRS 17 110 – Effective 2021-01-01
ifrs-full
ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld
text
Explanation of relationship between sensitivities to changes in risk exposures arising from insurance contracts and from financial assets held
The explanation of the relationship between the sensitivities to changes in risk exposures arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [member]; Financial assets]
disclosure: IFRS 17 128 a ii – Effective 2021-01-01
ifrs-full
ExplanationOfRelationshipsBetweenParentsAndEntity
text
Explanation of relationships between parent and subsidiaries
The explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]
disclosure: IAS 24 13
ifrs-full
ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity
text
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity
The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]
disclosure: IFRS 12 19G
ifrs-full
ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets
text
Explanation of restrictions on distribution of revaluation surplus for intangible assets
The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]
disclosure: IAS 38 124 b
ifrs-full
ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
text
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
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]
disclosure: IAS 40 75 g
ifrs-full
ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
text block
Explanation of risk management strategy related to hedge accounting [text block]
The explanation of the risk management strategy related to hedge accounting.
disclosure: IFRS 7 22A
ifrs-full
ExplanationOfSeasonalityOrCyclicalityOfInterimOperations
text
Explanation of seasonality or cyclicality of interim operations
The explanatory comments about the seasonality or cyclicality of interim operations.
disclosure: IAS 34 16A b
ifrs-full
ExplanationOfShareOptionsInSharebasedPaymentArrangement
text
Description of share-based payment arrangement
The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 45 a
ifrs-full
ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
text block
Explanation of significant changes in contract assets and contract liabilities [text block]
The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]
disclosure: IFRS 15 118
ifrs-full
ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory
text block
Explanation of significant changes in net investment in finance lease [text block]
The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]
disclosure: IFRS 16 93
ifrs-full
ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity
text
Explanation of significant decrease in level of government grants for agricultural activity
The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]
disclosure: IAS 41 57 c
ifrs-full
ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows
text
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows
The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]
disclosure: SIC 29 6 b
ifrs-full
ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction
text
Explanation of terms and conditions of outstanding balances for related party transaction
The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]
disclosure: IAS 24 18 b i
ifrs-full
ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
text
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 l, disclosure: IFRS 3 B64 m, disclosure: IFRS 3 B64 l i
ifrs-full
ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
text
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income
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]
disclosure: IFRS 7 11A e
ifrs-full
ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance
text
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]
disclosure: IAS 20 39 c
ifrs-full
ExplanationOfValueAssignedToKeyAssumption
text
Explanation of value assigned to key assumption
The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]
disclosure: IAS 36 134 f ii, disclosure: IAS 36 135 e ii
ifrs-full
ExplanationOfWhenEntityExpectsToRecogniseRemainingContractualServiceMarginInProfitOrLoss
text
Explanation of when entity expects to recognise remaining contractual service margin in profit or loss
The explanation of when an entity expects to recognise the contractual service margin remaining at the end of the reporting period in profit or loss. [Refer: Contractual service margin [member]]
disclosure: IFRS 17 109 – Effective 2021-01-01
ifrs-full
ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue
text
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue
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: IFRS 15 120 b ii
ifrs-full
ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
text
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations
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]
disclosure: IFRS 15 122
ifrs-full
ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue
text
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
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.
disclosure: IFRS 7 19
ifrs-full
ExplanationOfWhetherEntityAppliesExemptionInIAS2425
text
Explanation of whether entity applies exemption in IAS 24.25
The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.
disclosure: IAS 24 26
ifrs-full
ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged
text
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
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.
disclosure: IFRS 7 15 b
ifrs-full
ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan
text
Explanation of whether participants contribute to retirement benefit plan
The explanation of whether participants contribute to retirement benefit plans.
disclosure: IAS 26 36 d
ifrs-full
ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
text
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations
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]
disclosure: IFRS 15 122
ifrs-full
ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17
text
Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at date of initial application of IFRS 17
The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at the date of initial application of IFRS 17.
disclosure: IFRS 17 C33 c – Effective 2021-01-01
ifrs-full
ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel
text
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model
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]
disclosure: IAS 40 78 b
ifrs-full
ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices
text
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
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]
disclosure: IFRS 15 124 b
ifrs-full
ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter
text
Explanation of cross-reference to interim financial statement disclosures for first-time adopter
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: IFRS 1 33
ifrs-full
ExplanationWhenGreatestTransferActivityTookPlace
text
Explanation when greatest transfer activity took place
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).
disclosure: IFRS 7 42G c i
ifrs-full
ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete
text
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
The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]
disclosure: IFRS 3 B66
ifrs-full
ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost
text
Explanation of why fair value becomes reliable for biological assets previously measured at cost
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]
disclosure: IAS 41 56 b
ifrs-full
ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
text
Explanation of why fair value cannot be reliably measured for biological assets, at cost
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]
disclosure: IAS 41 54 b
ifrs-full
ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel
text
Explanation of why fair value cannot be reliably measured for investment property, cost model
The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]
disclosure: IAS 40 79 e ii
ifrs-full
ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis
text
Explanation of why entity not regarded as going concern
The explanation of the reason why the entity is not regarded as a going concern.
disclosure: IAS 1 25
ifrs-full
ExplorationAndEvaluationAssetsMember
member
Exploration and evaluation assets [member]
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.
common practice: IAS 36 127
ifrs-full
ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X instant, credit
Exposure to credit risk on loan commitments and financial guarantee contracts
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: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M
ifrs-full
ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17
X instant
Exposure to risk that arises from contracts within scope of IFRS 17
The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 125 a – Effective 2021-01-01
ifrs-full
ExpropriationOfMajorAssetsByGovernmentMember
member
Expropriation of major assets by government [member]
This member stands for expropriation of major assets by government. [Refer: Government [member]]
example: IAS 10 22 c
ifrs-full
ExternalCreditGradesAxis
axis
External credit grades [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
ExternalCreditGradesMember
member
External credit grades [member]
This member stands for credit grades that have been provided by external rating agencies.
disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
FactoringOfReceivablesMember
member
Factoring of receivables [member]
This member stands for transactions in which an entity transfers its receivables to another party (the factor).
example: IFRS 7 B33
ifrs-full
FactorsUsedToIdentifyEntitysReportableSegments
text
Description of factors used to identify entity’s reportable segments
The description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]
disclosure: IFRS 8 22 a
ifrs-full
FairValueAsDeemedCostAxis
axis
Fair value as deemed cost [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 1 30
ifrs-full
FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified
X duration, credit
Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified
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: IFRS 7 12D b
ifrs-full
FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9
X duration, credit
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
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]
disclosure: IFRS 7 42M b
ifrs-full
FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9
X duration, credit
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
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]
disclosure: IFRS 7 42M b
ifrs-full
FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9
X duration, credit
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9
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]
disclosure: IFRS 7 42M b
ifrs-full
FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome
X duration, credit
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income
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]
disclosure: IFRS 7 12A e – Expiry date 2021-01-01
ifrs-full
FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
X duration, credit
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income
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]
disclosure: IFRS 7 12A d – Expiry date 2021-01-01
ifrs-full
FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss
X duration, credit
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss
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]
disclosure: IFRS 7 12A e – Expiry date 2021-01-01
ifrs-full
FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
X duration, credit
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
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]
disclosure: IFRS 7 12A d – Expiry date 2021-01-01
ifrs-full
FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified
X duration, credit
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified
The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]
disclosure: IFRS 7 12D b
ifrs-full
FairValueHedgesMember
member
Fair value hedges [member]
This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]
disclosure: IAS 39 86 a, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C
ifrs-full
FairValueModelMember
member
Fair value model [member]
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.
disclosure: IAS 40 32A
ifrs-full
FairValueOfAcquiredReceivables
X instant, debit
Fair value of acquired receivables
The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 h i
ifrs-full
FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets
X instant, debit
Fair value of assets representing continuing involvement in derecognised financial assets
The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]
disclosure: IFRS 7 42E b
ifrs-full
FairValueOfAssociatedFinancialLiabilities
X instant, credit
Fair value of associated financial liabilities
The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
disclosure: IFRS 7 42D d
ifrs-full
FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost
X instant, debit
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
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]
disclosure: IFRS 7 12D a
ifrs-full
FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9
X instant, debit
Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9
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]
disclosure: IFRS 7 42M a
ifrs-full
FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory
X instant, debit
Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category
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]
disclosure: IFRS 7 12D a
ifrs-full
FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9
X instant, debit
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
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]
disclosure: IFRS 7 42M a
ifrs-full
FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets
X instant, debit
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets
The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
disclosure: IFRS 7 24G c
ifrs-full
FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities
X instant, credit
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities
The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
disclosure: IFRS 7 24G c
ifrs-full
FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9
X instant, credit
Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9
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]
disclosure: IFRS 7 42M a
ifrs-full
FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
X instant, debit
Fair value of investments in joint ventures for which there are quoted market prices
The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures]
disclosure: IFRS 12 21 b iii
ifrs-full
FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
X instant, debit
Fair value of investments in associates for which there are quoted market prices
The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates]
disclosure: IFRS 12 21 b iii
ifrs-full
FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Investments in equity instruments designated at fair value through other comprehensive income
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]
disclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h
ifrs-full
FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition
X instant, debit
Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition
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]]
disclosure: IFRS 7 11B b
ifrs-full
FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
X instant, credit
Fair value of liabilities representing continuing involvement in derecognised financial assets
The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]
disclosure: IFRS 7 42E b
ifrs-full
FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount
X instant, debit
Fair value of property, plant and equipment materially different from carrying amount
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]
example: IAS 16 79 d
ifrs-full
FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus
X instant, debit
Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status
The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]
disclosure: IFRS 12 9B a
ifrs-full
FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety
X instant, debit
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
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]
disclosure: IFRS 7 42D d
ifrs-full
FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
ifrs-full
FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety
X instant, debit
Fair value of transferred financial assets that are not derecognised in their entirety
The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]
disclosure: IFRS 7 42D d
ifrs-full
FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures
X instant, debit
Fair value of underlying items for contracts with direct participation features
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]
disclosure: IFRS 17 111 – Effective 2021-01-01
ifrs-full
FeeAndCommissionExpense
X duration, debit
Fee and commission expense
The amount of expense relating to fees and commissions.
common practice: IAS 1 85
ifrs-full
FeeAndCommissionExpenseAbstract
Fee and commission expense [abstract]
ifrs-full
FeeAndCommissionIncome
X duration, credit
Fee and commission income
The amount of income relating to fees and commissions.
common practice: IAS 1 85
ifrs-full
FeeAndCommissionIncomeAbstract
Fee and commission income [abstract]
ifrs-full
FeeAndCommissionIncomeExpense
X duration, credit
Fee and commission income (expense)
The amount of income or expense relating to fees and commissions.
common practice: IAS 1 85
ifrs-full
FeeAndCommissionIncomeExpenseAbstract
Fee and commission income (expense) [abstract]
ifrs-full
FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
X duration, debit
Fee expense arising from financial liabilities not at fair value through profit or loss
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]
disclosure: IFRS 7 20 c i
ifrs-full
FeeIncomeAndExpenseAbstract
Fee income and expense [abstract]
ifrs-full
FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost
X duration, credit
Fee income arising from financial assets not at fair value through profit or loss
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.
disclosure: IFRS 7 20 c i
ifrs-full
FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
X duration, credit
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss
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]
disclosure: IFRS 7 20 c i – Expiry date 2021-01-01
ifrs-full
FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities
X duration, credit
Fee income (expense) arising from trust and fiduciary activities
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.
disclosure: IFRS 7 20 c ii
ifrs-full
FinalSalaryPensionDefinedBenefitPlansMember
member
Final salary pension defined benefit plans [member]
This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
example: IAS 19 138 b
ifrs-full
FinanceCosts
X duration, debit
Finance costs
The amount of costs associated with financing activities of the entity.
disclosure: IAS 1 82 b
ifrs-full
FinanceCostsPaidClassifiedAsOperatingActivities
X duration, credit
Finance costs paid, classified as operating activities
The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]
common practice: IAS 7 31
ifrs-full
FinanceIncome
X duration, credit
Finance income
The amount of income associated with interest and other financing activities of the entity.
common practice: IAS 1 85
ifrs-full
FinanceIncomeCost
X duration, credit
Finance income (cost)
The amount of income or cost associated with interest and other financing activities of the entity.
common practice: IAS 1 85
ifrs-full
FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
ifrs-full
FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax
X duration, credit
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
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. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
X duration, credit
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
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. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss
X duration, credit
Finance income (expenses) from reinsurance contracts held recognised in profit or loss
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]]
disclosure: IAS 1 82 bc – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01
ifrs-full
FinanceIncomeOnNetInvestmentInFinanceLease
X duration, credit
Finance income on net investment in finance lease
The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]
disclosure: IFRS 16 90 a ii
ifrs-full
FinanceIncomeReceivedClassifiedAsOperatingActivities
X duration, debit
Finance income received, classified as operating activities
The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]
common practice: IAS 7 31
ifrs-full
FinanceLeaseReceivables
X instant, debit
Finance lease receivables
The amount of receivables related to finance leases.
common practice: IAS 1 55
ifrs-full
FinancialAssets
X instant, debit
Financial assets
The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
disclosure: IFRS 7 25, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N
ifrs-full
FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
X instant, debit
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments
The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
disclosure: IFRS 9 7.2.34 b
ifrs-full
FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
X instant, debit
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments
The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
disclosure: IFRS 9 7.2.34 a
ifrs-full
FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
text
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments
The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
disclosure: IFRS 9 7.2.34 b
ifrs-full
FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
text
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments
The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
disclosure: IFRS 9 7.2.34 a
ifrs-full
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation
X instant, debit
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation
The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
disclosure: IFRS 17 C32 b ii – Effective 2021-01-01
ifrs-full
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation
X instant, debit
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation
The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
disclosure: IFRS 17 C32 b i – Effective 2021-01-01
ifrs-full
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation
text
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation
The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
disclosure: IFRS 17 C32 b ii – Effective 2021-01-01
ifrs-full
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation
text
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation
The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.
disclosure: IFRS 17 C32 b i – Effective 2021-01-01
ifrs-full
FinancialAssetsAtAmortisedCost
X instant, debit
Financial assets at amortised cost
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]
disclosure: IFRS 7 8 f
ifrs-full
FinancialAssetsAtAmortisedCostCategoryMember
member
Financial assets at amortised cost, category [member]
This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]
disclosure: IFRS 7 8 f
ifrs-full
FinancialAssetsAtAmortisedCostMember
member
Financial assets at amortised cost, class [member]
This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]
disclosure: IFRS 7 B2 a
ifrs-full
FinancialAssetsAtFairValue
X instant, debit
Financial assets, at fair value
The fair value of financial assets. [Refer: At fair value [member]; Financial assets]
disclosure: IFRS 7 25
ifrs-full
FinancialAssetsAtFairValueMember
member
Financial assets at fair value, class [member]
This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]
disclosure: IFRS 7 B2 a
ifrs-full
FinancialAssetsAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Financial assets at fair value through other comprehensive income
The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]
disclosure: IFRS 7 8 h
ifrs-full
FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
Financial assets at fair value through other comprehensive income [abstract]
ifrs-full
FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
member
Financial assets at fair value through other comprehensive income, category [member]
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]
disclosure: IFRS 7 8 h
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLoss
X instant, debit
Financial assets at fair value through profit or loss
The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. 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]
disclosure: IFRS 7 8 a
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossAbstract
Financial assets at fair value through profit or loss [abstract]
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
member
Financial assets at fair value through profit or loss, category [member]
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]
disclosure: IFRS 7 8 a
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
X instant, debit
Financial assets at fair value through profit or loss, classified as held for trading
The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember
member
Financial assets at fair value through profit or loss, classified as held for trading, category [member]
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]
disclosure: IFRS 7 8 a – Expiry date 2021-01-01
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
X instant, debit
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 8 a
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember
member
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
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]
disclosure: IFRS 7 8 a
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
X instant, debit
Financial assets at fair value through profit or loss, mandatorily measured at fair value
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]
disclosure: IFRS 7 8 a
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember
member
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]
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]
disclosure: IFRS 7 8 a
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
X instant, debit
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
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]
disclosure: IFRS 7 8 a – Effective 2021-01-01
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember
member
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]
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]
disclosure: IFRS 7 8 a – Effective 2021-01-01
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
X instant, debit
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
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]
disclosure: IFRS 7 8 a – Effective 2021-01-01
ifrs-full
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember
member
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]
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]
disclosure: IFRS 7 8 a – Effective 2021-01-01
ifrs-full
FinancialAssetsAvailableforsale
X instant, debit
Financial assets available-for-sale
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]
disclosure: IFRS 7 8 d – Expiry date 2021-01-01
ifrs-full
FinancialAssetsAvailableforsaleCategoryMember
member
Financial assets available-for-sale, category [member]
This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]
disclosure: IFRS 7 8 d – Expiry date 2021-01-01
ifrs-full
FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9
X instant, debit
Financial assets, carrying amount immediately after initial application of IFRS 9
The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
disclosure: IFRS 7 42I b
ifrs-full
FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9
X instant, debit
Financial assets, carrying amount immediately before initial application of IFRS 9
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]
disclosure: IFRS 7 42I a
ifrs-full
FinancialAssetsCategoryMember
member
Financial assets, category [member]
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]
disclosure: IFRS 7 8
ifrs-full
FinancialAssetsCollectivelyAssessedForCreditLossesMember
member
Financial assets collectively assessed for credit losses [member]
This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]
common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39
X instant, debit
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39G a – Expiry date 2021-01-01
ifrs-full
FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue
X instant, debit
Financial assets described in paragraph 39E(a) of IFRS 4, fair value
The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]
disclosure: IFRS 4 39E a – Expiry date 2021-01-01
ifrs-full
FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39
X instant, debit
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39G b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue
X instant, debit
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39G b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract
Financial assets designated as measured at fair value through profit or loss [abstract]
ifrs-full
FinancialAssetsHeldForManagingLiquidityRisk
X instant, debit
Financial assets held for managing liquidity risk
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: IFRS 7 B11E
ifrs-full
FinancialAssetsImpairedMember
member
Financial assets impaired [member]
This member stands for financial assets that have been impaired. [Refer: Financial assets]
common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
FinancialAssetsIndividuallyAssessedForCreditLossesMember
member
Financial assets individually assessed for credit losses [member]
This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]
disclosure: IFRS 7 37 b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Financial assets measured at fair value through other comprehensive income
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]
disclosure: IFRS 7 8 h
ifrs-full
FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
Financial assets measured at fair value through other comprehensive income [abstract]
ifrs-full
FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember
member
Financial assets measured at fair value through other comprehensive income, category [member]
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]
disclosure: IFRS 7 8 h
ifrs-full
FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9
text
Financial assets, measurement category immediately after initial application of IFRS 9
The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]
disclosure: IFRS 7 42I b
ifrs-full
FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9
text
Financial assets, measurement category immediately before initial application of IFRS 9
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]
disclosure: IFRS 7 42I a
ifrs-full
FinancialAssetsMember
member
Financial assets, class [member]
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: IFRS 9 7.2.34, disclosure: IFRS 17 C32 – Effective 2021-01-01, disclosure: IFRS 4 39L b – Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I
ifrs-full
FinancialAssetsNeitherPastDueNorImpairedMember
member
Financial assets neither past due nor impaired [member]
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]
common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue
X instant, debit
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39E b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsOutsideScopeOfIFRS7Member
member
Financial assets outside scope of IFRS 7, class [member]
This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]
disclosure: IFRS 7 B2 b
ifrs-full
FinancialAssetsPastDueButNotImpairedMember
member
Financial assets past due but not impaired [member]
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]
disclosure: IFRS 7 37 a – Expiry date 2021-01-01
ifrs-full
FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
X instant, debit
Financial assets pledged as collateral for liabilities or contingent liabilities
The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23 (a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]
disclosure: IFRS 7 14 a
ifrs-full
FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9
X instant, debit
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9
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]
disclosure: IFRS 7 42I c
ifrs-full
FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9
X instant, debit
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9
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]
disclosure: IFRS 7 42I c
ifrs-full
FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9
X instant, debit
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
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: IFRS 7 42I c
ifrs-full
FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue
X instant, debit
Financial assets reclassified out of available-for-sale financial assets, at fair value
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]
disclosure: IFRS 7 12A b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount
X instant, debit
Financial assets reclassified out of available-for-sale financial assets, carrying amount
The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]
disclosure: IFRS 7 12A b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue
X instant, debit
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value
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]
disclosure: IFRS 7 12A b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount
X instant, debit
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount
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]
disclosure: IFRS 7 12A b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsRecognisedAsOfAcquisitionDate
X instant, debit
Financial assets recognised as of acquisition date
The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]
example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-full
FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements
X instant, debit
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements
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]
example: IFRS 7 IG29 c – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01
ifrs-full
FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
X instant, debit
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
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]
disclosure: IFRS 9 7.2.34 c
ifrs-full
FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated
X instant, debit
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
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.
disclosure: IFRS 17 C32 c – Effective 2021-01-01
ifrs-full
FinancialAssetsToWhichOverlayApproachIsApplied
X instant, debit
Financial assets to which overlay approach is applied
The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
disclosure: IFRS 4 39L b – Effective on first application of IFRS 9
ifrs-full
FinancialAssetsTypeMember
member
Financial assets, type [member]
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]
disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-full
FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
axis
Transferred financial assets that are not derecognised in their entirety [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 42D
ifrs-full
FinancialAssetsWhichDoNotQualifyForDerecognitionMember
member
Transferred financial assets that are not derecognised in their entirety [member]
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: IFRS 7 42D
ifrs-full
FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures
X instant, debit
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features
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: IFRS 7 42S
ifrs-full
FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement
X instant, debit
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element
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]
disclosure: IFRS 7 42R
ifrs-full
FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification
X duration, debit
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification
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]
disclosure: IFRS 7 35J a
ifrs-full
FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss
X duration, credit
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)
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]
disclosure: IFRS 7 35J a
ifrs-full
FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount
X instant, debit
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
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]
disclosure: IFRS 7 35J b
ifrs-full
FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding
X instant, debit
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding
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]
disclosure: IFRS 7 35L
ifrs-full
FinancialEffectOfChangesInAccountingPolicyMember
member
Increase (decrease) due to changes in accounting policy [member]
This member stands for the financial effect of changes in accounting policy.
disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i
ifrs-full
FinancialEffectOfCorrectionsOfAccountingErrorsMember
member
Increase (decrease) due to corrections of prior period errors [member]
This member stands for the financial effect of corrections of prior period errors.
disclosure: IAS 8 49 b i, disclosure: IAS 8 49 c
ifrs-full
FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis
axis
Financial effect of transition from previous GAAP to IFRSs [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 1 24
ifrs-full
FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
member
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.
example: IFRS 13 B36 e
ifrs-full
FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember
member
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.
example: IFRS 13 B36 e
ifrs-full
FinancialGuaranteeContractsMember
member
Financial guarantee contracts [member]
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.
disclosure: IFRS 7 B8E, disclosure: IFRS 7 35M
ifrs-full
FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember
member
Financial instruments credit-impaired after purchase or origination [member]
This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]
disclosure: IFRS 7 35H b ii, disclosure: IFRS 7 35M b ii
ifrs-full
FinancialInstrumentsCreditimpairedMember
member
Financial instruments credit-impaired [member]
This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]
disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full
FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
X instant
Financial instruments designated as hedging instruments, at fair value
The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]
disclosure: IFRS 7 22 b – Expiry date 2021-01-01
ifrs-full
FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis
axis
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 24G
ifrs-full
FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember
member
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]
This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the “Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk” axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]
disclosure: IFRS 7 24G
ifrs-full
FinancialInstrumentsNotCreditimpairedMember
member
Financial instruments not credit-impaired [member]
This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]
disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full
FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember
member
Financial instruments purchased or originated credit-impaired [member]
This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]
disclosure: IFRS 7 35H c, disclosure: IFRS 7 35M c
ifrs-full
FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets
X instant, credit
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets
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]
example: IFRS 7 IG40D, example: IFRS 7 13C d i
ifrs-full
FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities
X instant, debit
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
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]
example: IFRS 7 IG40D, example: IFRS 7 13C d i
ifrs-full
FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition
X instant
Financial instruments whose fair value previously could not be reliably measured at time of derecognition
The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 30 e – Expiry date 2021-01-01
ifrs-full
FinancialLiabilities
X instant, credit
Financial liabilities
The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]
disclosure: IFRS 7 25
ifrs-full
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
X instant, credit
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments
The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
disclosure: IFRS 9 7.2.34 b
ifrs-full
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
X instant, credit
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments
The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
disclosure: IFRS 9 7.2.34 a
ifrs-full
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
text
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments
The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.
disclosure: IFRS 9 7.2.34 b
ifrs-full
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
text
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments
The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.
disclosure: IFRS 9 7.2.34 a
ifrs-full
FinancialLiabilitiesAtAmortisedCost
X instant, credit
Financial liabilities at amortised cost
The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]
disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01
ifrs-full
FinancialLiabilitiesAtAmortisedCostCategoryMember
member
Financial liabilities at amortised cost, category [member]
This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]
disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01
ifrs-full
FinancialLiabilitiesAtAmortisedCostMember
member
Financial liabilities at amortised cost, class [member]
This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]
disclosure: IFRS 7 B2 a
ifrs-full
FinancialLiabilitiesAtFairValue
X instant, credit
Financial liabilities, at fair value
The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]
disclosure: IFRS 7 25
ifrs-full
FinancialLiabilitiesAtFairValueMember
member
Financial liabilities at fair value, class [member]
This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]
disclosure: IFRS 7 B2 a
ifrs-full
FinancialLiabilitiesAtFairValueThroughProfitOrLoss
X instant, credit
Financial liabilities at fair value through profit or loss
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]
disclosure: IFRS 7 8 e
ifrs-full
FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
Financial liabilities at fair value through profit or loss [abstract]
ifrs-full
FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember
member
Financial liabilities at fair value through profit or loss, category [member]
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]
disclosure: IFRS 7 8 e
ifrs-full
FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
X instant, credit
Financial liabilities at fair value through profit or loss that meet definition of held for trading
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]
disclosure: IFRS 7 8 e
ifrs-full
FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
X instant, credit
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 8 e
ifrs-full
FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember
member
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
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]
disclosure: IFRS 7 8 e
ifrs-full
FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember
member
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
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]
disclosure: IFRS 7 8 e
ifrs-full
FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9
X instant, credit
Financial liabilities, carrying amount immediately after initial application of IFRS 9
The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
disclosure: IFRS 7 42I b
ifrs-full
FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9
X instant, credit
Financial liabilities, carrying amount immediately before initial application of IFRS 9
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]
disclosure: IFRS 7 42I a
ifrs-full
FinancialLiabilitiesCategoryMember
member
Financial liabilities, category [member]
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]
disclosure: IFRS 7 8
ifrs-full
FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9
text
Financial liabilities, measurement category immediately after initial application of IFRS 9
The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]
disclosure: IFRS 7 42I b
ifrs-full
FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9
text
Financial liabilities, measurement category immediately before initial application of IFRS 9
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]
disclosure: IFRS 7 42I a
ifrs-full
FinancialLiabilitiesMember
member
Financial liabilities, class [member]
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]
disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I
ifrs-full
FinancialLiabilitiesOutsideScopeOfIFRS7Member
member
Financial liabilities outside scope of IFRS 7, class [member]
This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]
disclosure: IFRS 7 B2 b
ifrs-full
FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9
X instant, credit
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9
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]
disclosure: IFRS 7 42I c
ifrs-full
FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9
X instant, credit
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9
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]
disclosure: IFRS 7 42I c
ifrs-full
FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9
X instant, credit
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
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]
disclosure: IFRS 7 42I c
ifrs-full
FinancialLiabilitiesReclassifiedIntoEquity
X duration
Financial liabilities reclassified into equity
The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]
disclosure: IAS 1 80A
ifrs-full
FinancialLiabilitiesRecognisedAsOfAcquisitionDate
X instant, credit
Financial liabilities recognised as of acquisition date
The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]
example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-full
FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
X instant, credit
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
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]
disclosure: IFRS 9 7.2.34 c
ifrs-full
FinancialLiabilitiesTypeMember
member
Financial liabilities, type [member]
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]
disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-full
FinancialRiskMember
member
Financial risk [member]
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.
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01
ifrs-full
FinishedGoods
X instant, debit
Current finished goods
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]
example: IAS 1 78 c, common practice: IAS 2 37
ifrs-full
FiveYearsBeforeReportingYearMember
member
Five years before reporting year [member]
This member stands for a year that ended five years before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
FixedInterestRateMember
member
Fixed interest rate [member]
This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]
common practice: IFRS 7 39
ifrs-full
FixedpriceContractsMember
member
Fixed-price contracts [member]
This member stands for fixed-price contracts with customers.
example: IFRS 15 B89 d
ifrs-full
FixturesAndFittings
X instant, debit
Fixtures and fittings
The amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations.
example: IAS 16 37 g
ifrs-full
FixturesAndFittingsMember
member
Fixtures and fittings [member]
This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]
example: IAS 16 37 g
ifrs-full
FlatSalaryPensionDefinedBenefitPlansMember
member
Flat salary pension defined benefit plans [member]
This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]
example: IAS 19 138 b
ifrs-full
FloatingInterestRateMember
member
Floating interest rate [member]
This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]
common practice: IFRS 7 39
ifrs-full
ForeignCountriesMember
member
Foreign countries [member]
This member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]]
disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a
ifrs-full
ForeignExchangeRatesAbstract
Foreign exchange rates [abstract]
ifrs-full
ForwardContractMember
member
Forward contract [member]
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.
common practice: IAS 1 112 c
ifrs-full
FourYearsBeforeReportingYearMember
member
Four years before reporting year [member]
This member stands for a year that ended four years before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
FranchiseFeeIncome
X duration, credit
Franchise fee income
The amount of income arising from franchise fees.
common practice: IAS 1 112 c
ifrs-full
FranchisesMember
member
Franchises [member]
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]
common practice: IAS 38 119
ifrs-full
FuelAndEnergyExpense
X duration, debit
Fuel and energy expense
The amount of expense arising from the consumption of fuel and energy.
common practice: IAS 1 112 c
ifrs-full
FuelAndEnergyExpenseAbstract
Fuel and energy expense [abstract]
ifrs-full
FuelExpense
X duration, debit
Fuel expense
The amount of expense arising from the consumption of fuel.
common practice: IAS 1 112 c
ifrs-full
FundingArrangementsOfDefinedBenefitPlansAxis
axis
Funding arrangements of defined benefit plans [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IAS 19 138 e
ifrs-full
FundingArrangementsOfDefinedBenefitPlansMember
member
Funding arrangements of defined benefit plans [member]
This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the “Funding arrangements of defined benefits plans” axis if no other member is used.
example: IAS 19 138 e
ifrs-full
FuturesContractMember
member
Futures contract [member]
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.
common practice: IAS 1 112 c
ifrs-full
GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
X duration, credit
Gain (loss) arising from derecognition of financial assets measured at amortised cost
The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
disclosure: IAS 1 82 aa
ifrs-full
GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract
Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
ifrs-full
GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid
X duration, credit
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
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]]
disclosure: IFRIC 19 11
ifrs-full
GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer
X duration, credit
Gain (loss) of derecognised financial assets at date of transfer
The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]
disclosure: IFRS 7 42G a
ifrs-full
GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity
X duration, credit
Gain (loss) from transfer activity during period representing greatest transfer activity
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]
disclosure: IFRS 7 42G c ii
ifrs-full
GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus
X duration, credit
Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status
The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
disclosure: IFRS 12 9B b
ifrs-full
GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness
X duration, credit
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness
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.
disclosure: IFRS 7 24B a iv, disclosure: IFRS 7 24B b i
ifrs-full
GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness
X duration, credit
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness
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.
disclosure: IFRS 7 24A c
ifrs-full
GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
X duration, debit
Gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net defined benefit liability (asset)
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; Net defined benefit liability (asset); Interest expense (income), net defined benefit liability (asset)]
disclosure: IAS 19 141 c iv
ifrs-full
GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling
X duration, debit
Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense, reimbursement rights
The increase (decrease) in reimbursement rights 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: Interest income; Net defined benefit liability (asset); Interest income, reimbursement rights]
disclosure: IAS 19 141 c iv
ifrs-full
GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
X duration, credit
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
The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
disclosure: IFRS 7 24G b
ifrs-full
GainLossOnHedgeIneffectiveness
X duration, credit
Gain (loss) on hedge ineffectiveness
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.
disclosure: IFRS 7 24C a i
ifrs-full
GainLossOnHedgeIneffectivenessAbstract
Gain (loss) on hedge ineffectiveness [abstract]
ifrs-full
GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome
X duration, credit
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income
The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
disclosure: IFRS 7 24C a i
ifrs-full
GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss
X duration, credit
Gain (loss) on hedge ineffectiveness recognised in profit or loss
The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]
disclosure: IFRS 7 24C a i, disclosure: IFRS 7 24C b ii
ifrs-full
GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
X duration, debit
Gain (loss) on remeasurement, net defined benefit liability (asset)
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)]
disclosure: IAS 19 141 c
ifrs-full
GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract]
ifrs-full
GainLossOnRemeasurementOfReimbursementRights
X duration, debit
Gain (loss) on remeasurement, reimbursement rights
The increase (decrease) in reimbursement rights resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights, at fair value]
disclosure: IAS 19 141 c
ifrs-full
GainLossOnRemeasurementOfReimbursementRightsAbstract
Gain (loss) on remeasurement, reimbursement rights [abstract]
ifrs-full
GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination
X duration, credit
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination
The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 p ii
ifrs-full
GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured
X duration, credit
Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured
The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 30 e – Expiry date 2021-01-01
ifrs-full
GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation
X duration, credit
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation
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]]
disclosure: IFRS 5 33 b iii
ifrs-full
GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
X duration, credit
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
The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]
disclosure: IFRS 3 B67 e
ifrs-full
GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff
X duration, credit
Gain on recovery of loans and advances previously written off
The gain on the recovery of loans and advances previously written off.
common practice: IAS 1 85
ifrs-full
GainRecognisedInBargainPurchaseTransaction
X duration, credit
Gain recognised in bargain purchase transaction
The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 n i
ifrs-full
GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
X duration, credit
Gains arising from derecognition of financial assets measured at amortised cost
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]
disclosure: IFRS 7 20A
ifrs-full
GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue
X duration, credit
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
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]
disclosure: IAS 1 82 ca
ifrs-full
GainsLossesArisingFromSaleAndLeasebackTransactions
X duration, credit
Gains (losses) arising from sale and leaseback transactions
The gains (losses) arising from sale and leaseback transactions.
disclosure: IFRS 16 53 i
ifrs-full
GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
X duration, debit
Gains (losses) arising from settlements, net defined benefit liability (asset)
The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]]
disclosure: IAS 19 141 d
ifrs-full
GainsLossesOnAvailableforsaleFinancialAssets
X duration, credit
Gains (losses) on available-for-sale financial assets
The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]
disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01
ifrs-full
GainsLossesOnCashFlowHedgesBeforeTax
X duration, credit
Gains (losses) on cash flow hedges, before tax
The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]]
disclosure: IAS 1 91 b, disclosure: IFRS 7 23 c – Expiry date 2021-01-01
ifrs-full
GainsLossesOnCashFlowHedgesNetOfTax
X duration, credit
Gains (losses) on cash flow hedges, net of tax
The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]
disclosure: IAS 1 91 a, disclosure: IFRS 7 24C b i, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 c – Expiry date 2021-01-01
ifrs-full
GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod
X duration, credit
Gains (losses) on change in fair value less costs to sell of biological assets for current period
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: IAS 41 40
ifrs-full
GainsLossesOnChangeInFairValueOfDerivatives
X duration, credit
Gains (losses) on change in fair value of derivatives
The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
common practice: IAS 1 85
ifrs-full
GainsLossesOnChangeInFairValueOfDerivativesAbstract
Gains (losses) on change in fair value of derivatives [abstract]
ifrs-full
GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax
X duration, credit
Gains (losses) on change in value of foreign currency basis spreads, before tax
The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 b
ifrs-full
GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
X duration, credit
Gains (losses) on change in value of foreign currency basis spreads, net of tax
The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 a
ifrs-full
GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
X duration, credit
Gains (losses) on change in value of forward elements of forward contracts, before tax
The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 b
ifrs-full
GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax
X duration, credit
Gains (losses) on change in value of forward elements of forward contracts, net of tax
The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 a
ifrs-full
GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax
X duration, credit
Gains (losses) on change in value of time value of options, before tax
The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 b
ifrs-full
GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax
X duration, credit
Gains (losses) on change in value of time value of options, net of tax
The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 a
ifrs-full
GainsLossesOnDisposalsOfInvestmentProperties
X duration, credit
Gains (losses) on disposals of investment properties
The gains (losses) on disposals of investment properties. [Refer: Investment property]
common practice: IAS 1 112 c
ifrs-full
GainsLossesOnDisposalsOfInvestmentPropertiesAbstract
Gains (losses) on disposals of investment properties [abstract]
ifrs-full
GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel
X duration, credit
Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model
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]
disclosure: IAS 40 78 d iii
ifrs-full
GainsLossesOnDisposalsOfInvestments
X duration, credit
Gains (losses) on disposals of investments
The gains (losses) on disposals of investments.
disclosure: IAS 1 98 d
ifrs-full
GainsLossesOnDisposalsOfInvestmentsAbstract
Gains (losses) on disposals of investments [abstract]
ifrs-full
GainsLossesOnDisposalsOfNoncurrentAssets
X duration, credit
Gains (losses) on disposals of non-current assets
The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]
common practice: IAS 1 112 c
ifrs-full
GainsLossesOnDisposalsOfNoncurrentAssetsAbstract
Gains (losses) on disposals of non-current assets [abstract]
ifrs-full
GainsLossesOnDisposalsOfOtherNoncurrentAssets
X duration, credit
Gains (losses) on disposals of other non-current assets
The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]
disclosure: IAS 1 98
ifrs-full
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
X duration, credit
Gains (losses) on disposals of property, plant and equipment
The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 1 98 c
ifrs-full
GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract
Gains (losses) on disposals of property, plant and equipment [abstract]
ifrs-full
GainsLossesOnExchangeDifferencesOnTranslationBeforeTax
X duration, credit
Gains (losses) on exchange differences on translation, before tax
The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 b
ifrs-full
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
X duration, credit
Gains (losses) on exchange differences on translation, net of tax
The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 a
ifrs-full
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
X duration, credit
Foreign exchange gain (loss)
The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]
disclosure: IAS 21 52 a, example: IAS 7 A Statement of cash flows for an entity other than a financial institution
ifrs-full
GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets
X duration
Gains (losses) on fair value adjustment attributable to physical changes, biological assets
The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]
example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd
ifrs-full
GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets
X duration
Gains (losses) on fair value adjustment attributable to price changes, biological assets
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]
example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd
ifrs-full
GainsLossesOnFairValueAdjustmentBiologicalAssets
X duration
Gains (losses) on fair value adjustment, biological assets
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]
disclosure: IAS 41 50 a
ifrs-full
GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract
Gains (losses) on fair value adjustment, biological assets [abstract]
ifrs-full
GainsLossesOnFairValueAdjustmentInvestmentProperty
X duration
Gains (losses) on fair value adjustment, investment property
The gains (losses) from changes in the fair value of investment property. [Refer: Investment property]
disclosure: IAS 40 76 d
ifrs-full
GainsLossesOnFinancialAssetsAtAmortisedCost
X duration, credit
Gains (losses) on financial assets at amortised cost
The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
disclosure: IFRS 7 20 a vi
ifrs-full
GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
X duration, credit
Gains (losses) on financial assets at fair value through profit or loss
The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
disclosure: IFRS 7 20 a i
ifrs-full
GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
X duration, credit
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading
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]
disclosure: IFRS 7 20 a i – Expiry date 2021-01-01
ifrs-full
GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
X duration, credit
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 20 a i
ifrs-full
GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
X duration, credit
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value
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]
disclosure: IFRS 7 20 a i
ifrs-full
GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
X duration, credit
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax
The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, before tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii
ifrs-full
GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
X duration, credit
Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax
The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, net of tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
disclosure: IAS 1 91 a
ifrs-full
GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
X duration, credit
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
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]
disclosure: IFRS 7 12A e – Expiry date 2021-01-01
ifrs-full
GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
X duration, credit
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
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]
disclosure: IFRS 7 12A e – Expiry date 2021-01-01
ifrs-full
GainsLossesOnFinancialInstrumentsAbstract
Gains (losses) on financial instruments [abstract]
ifrs-full
GainsLossesOnFinancialLiabilitiesAtAmortisedCost
X duration, credit
Gains (losses) on financial liabilities at amortised cost
The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
disclosure: IFRS 7 20 a v
ifrs-full
GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
X duration, credit
Gains (losses) on financial liabilities at fair value through profit or loss
The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
disclosure: IFRS 7 20 a i
ifrs-full
GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
X duration, credit
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading
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]
disclosure: IFRS 7 20 a i
ifrs-full
GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
X duration, credit
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 20 a i
ifrs-full
GainsLossesOnHedgedItemAttributableToHedgedRisk
X duration, credit
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]
disclosure: IFRS 7 24 a ii – Expiry date 2021-01-01
ifrs-full
GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
X duration, credit
Gains (losses) on hedges of net investments in foreign operations, before tax
The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income]
disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a
ifrs-full
GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
X duration, credit
Gains (losses) on hedges of net investments in foreign operations, net of tax
The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]
disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a, disclosure: IFRS 7 24C b i, disclosure: IFRS 7 24E a
ifrs-full
GainsLossesOnHedgingInstrument
X duration, credit
Gains (losses) on hedging instrument, fair value hedges
The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]
disclosure: IFRS 7 24 a i – Expiry date 2021-01-01
ifrs-full
GainsLossesOnHeldtomaturityInvestments
X duration, credit
Gains (losses) on held-to-maturity investments
The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]
disclosure: IFRS 7 20 a iii – Expiry date 2021-01-01
ifrs-full
GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
X duration, credit
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]
disclosure: IFRS 7 24 b – Expiry date 2021-01-01
ifrs-full
GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations
X duration, credit
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss
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: IFRS 7 24 c – Expiry date 2021-01-01
ifrs-full
GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod
X duration, credit
Gains (losses) on initial recognition of biological assets and agricultural produce for current period
The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]
disclosure: IAS 41 40
ifrs-full
GainsLossesOnLitigationSettlements
X duration, credit
Gains (losses) on litigation settlements
The gains (losses) on settlements of litigation.
disclosure: IAS 1 98 f
ifrs-full
GainsLossesOnLitigationSettlementsAbstract
Gains (losses) on litigation settlements [abstract]
ifrs-full
GainsLossesOnLoansAndReceivables
X duration, credit
Gains (losses) on loans and receivables
The gains (losses) on loans and receivables. [Refer: Loans and receivables]
disclosure: IFRS 7 20 a iv – Expiry date 2021-01-01
ifrs-full
GainsLossesOnNetMonetaryPosition
X duration, credit
Gains (losses) on net monetary position
The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
disclosure: IAS 29 9
ifrs-full
GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax
X duration, credit
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax
The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 b
ifrs-full
GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax
X duration, credit
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax
The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 b
ifrs-full
GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax
X duration, credit
Gains (losses) on remeasuring available-for-sale financial assets, before tax
The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale]
disclosure: IAS 1 91 b – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01
ifrs-full
GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax
X duration, credit
Gains (losses) on remeasuring available-for-sale financial assets, net of tax
The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale]
disclosure: IAS 1 91 a – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01
ifrs-full
GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss
X duration, credit
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
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.
disclosure: IFRS 5 41 c
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets
X duration
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets
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]
common practice: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
X duration
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments
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]
common practice: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities
X duration
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities
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]
common practice: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets
X duration
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets
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]
disclosure: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract
Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments
X duration
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments
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]
disclosure: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
Gains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract]
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities
X duration
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities
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]
disclosure: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract
Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets
X duration
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets
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]
common practice: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
X duration
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments
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]
common practice: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities
X duration
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities
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]
common practice: IFRS 13 93 e ii
ifrs-full
GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
X duration, credit
Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 20 a i
ifrs-full
GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement
X duration, credit
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
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]]
disclosure: IFRS 13 93 f
ifrs-full
GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement
X duration, credit
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
The gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 f
ifrs-full
GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement
X duration, credit
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
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]]
disclosure: IFRS 13 93 f
ifrs-full
GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets
X duration
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets
The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]
common practice: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
X duration
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments
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]]
common practice: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities
X duration
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities
The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]
common practice: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets
X duration
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets
The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract
Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]
ifrs-full
GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments
X duration
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments
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]]
disclosure: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
Gains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract]
ifrs-full
GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities
X duration
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities
The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract
Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]
ifrs-full
GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance
X duration, credit
Gains (losses) recognised in profit or loss on buying reinsurance
The gains (losses) recognised in profit or loss on the entity’s purchase of reinsurance.
disclosure: IFRS 4 37 b i – Expiry date 2021-01-01
ifrs-full
GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets
X duration
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets
The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]
common practice: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments
X duration
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments
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]]
common practice: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities
X duration
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities
The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]
common practice: IFRS 13 93 e i
ifrs-full
GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently
X duration, credit
Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 20 a i
ifrs-full
GainsLossesRecognisedWhenControlInSubsidiaryIsLost
X duration, credit
Gains (losses) recognised when control of subsidiary is lost
The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.
disclosure: IFRS 12 19
ifrs-full
GainsOnChangeInFairValueOfDerivatives
X duration, credit
Gains on change in fair value of derivatives
The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
common practice: IAS 1 85
ifrs-full
GainsOnDisposalsOfInvestmentProperties
X duration, credit
Gains on disposals of investment properties
The gain on disposals of investment properties. [Refer: Investment property]
common practice: IAS 1 112 c
ifrs-full
GainsOnDisposalsOfInvestments
X duration, credit
Gains on disposals of investments
The gain on the disposal of investments.
disclosure: IAS 1 98 d
ifrs-full
GainsOnDisposalsOfNoncurrentAssets
X duration, credit
Gains on disposals of non-current assets
The gain on disposals of non-current assets. [Refer: Non-current assets]
common practice: IAS 1 112 c
ifrs-full
GainsOnDisposalsOfPropertyPlantAndEquipment
X duration, credit
Gains on disposals of property, plant and equipment
The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 1 98 c
ifrs-full
GainsOnLitigationSettlements
X duration, credit
Gains on litigation settlements
The gain on settlements of litigation.
disclosure: IAS 1 98 f
ifrs-full
GamingLicencesMember
member
Gaming licences [member]
This member stands for licences related to gaming. [Refer: Licences [member]]
common practice: IAS 38 119
ifrs-full
GasDistributionMember
member
Gas distribution [member]
This member stands for an entity’s activity related to distribution of gas.
example: IFRS 14 IE2, example: IFRS 14 33
ifrs-full
GeneralAndAdministrativeExpense
X duration, debit
General and administrative expense
The amount of expense relating to general and administrative activities of the entity.
common practice: IAS 1 112 c
ifrs-full
GeographicalAreasAxis
axis
Geographical areas [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b – Effective 2021-01-01, disclosure: IFRS 8 33
ifrs-full
GeographicalAreasMember
member
Geographical areas [member]
This member stands for aggregated geographical areas. It also represents the standard value for the “Geographical areas” axis if no other member is used.
example: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b – Effective 2021-01-01, disclosure: IFRS 8 33
ifrs-full
GoodsOrServicesTransferredAtPointInTimeMember
member
Goods or services transferred at point in time [member]
This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]
example: IFRS 15 B89 f
ifrs-full
GoodsOrServicesTransferredOverTimeMember
member
Goods or services transferred over time [member]
This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]
example: IFRS 15 B89 f
ifrs-full
GoodsSoldDirectlyToConsumersMember
member
Goods sold directly to consumers [member]
This member stands for goods sold directly to consumers.
example: IFRS 15 B89 g
ifrs-full
GoodsSoldThroughIntermediariesMember
member
Goods sold through intermediaries [member]
This member stands for goods sold through intermediaries.
example: IFRS 15 B89 g
ifrs-full
Goodwill
X instant, debit
Goodwill
The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
disclosure: IAS 1 54 c, disclosure: IAS 36 134 a, disclosure: IAS 36 135 a, disclosure: IFRS 3 B67 d
ifrs-full
GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale
X duration, credit
Goodwill derecognised without having previously been included in disposal group classified as held for sale
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]]
disclosure: IFRS 3 B67 d iv
ifrs-full
GoodwillExpectedDeductibleForTaxPurposes
X instant, debit
Goodwill expected to be deductible for tax purposes
The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]
disclosure: IFRS 3 B64 k
ifrs-full
GoodwillMember
member
Goodwill [member]
This member stands for goodwill. [Refer: Goodwill]
example: IAS 36 127
ifrs-full
GoodwillRecognisedAsOfAcquisitionDate
X instant, debit
Goodwill recognised as of acquisition date
The amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]
example: IFRS 3 B64, example: IFRS 3 IE72
ifrs-full
GovernmentCustomersMember
member
Government customers [member]
This member stands for government customers. [Refer: Government [member]]
example: IFRS 15 B89 c
ifrs-full
GovernmentDebtInstrumentsHeld
X instant, debit
Government debt instruments held
The amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]
common practice: IAS 1 112 c
ifrs-full
GovernmentGrants
X instant, credit
Government grants
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: Government [member]]
common practice: IAS 1 55
ifrs-full
GovernmentMember
member
Government [member]
This member stands for a government, government agencies and similar bodies whether local, national or international.
disclosure: IFRS 8 34
ifrs-full
GrossAmountArisingFromInsuranceContractsMember
member
Gross amount arising from insurance contracts [member]
This member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
GrossCarryingAmountMember
member
Gross carrying amount [member]
This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]
disclosure: IAS 16 73 d, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N, common practice: IFRS 7 IG29 – Expiry date 2021-01-01, common practice: IFRS 7 37 b – Expiry date 2021-01-01
ifrs-full
GrossContractualAmountsReceivableForAcquiredReceivables
X instant, debit
Gross contractual amounts receivable for acquired receivables
The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 h ii
ifrs-full
GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
X instant, debit
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
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]
disclosure: IFRS 7 13C b
ifrs-full
GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
X instant, debit
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
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]
disclosure: IFRS 7 13C a
ifrs-full
GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
X instant, credit
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
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]
disclosure: IFRS 7 13C b
ifrs-full
GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
X instant, credit
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
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]
disclosure: IFRS 7 13C a
ifrs-full
GrossLeaseLiabilities
X instant, credit
Gross lease liabilities
The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]
disclosure: IFRS 16 58, example: IFRS 7 B11D a
ifrs-full
GrossLoanCommitments
X instant, credit
Gross loan commitments
The amount of contractual undiscounted cash flows for gross commitments to receive a loan.
example: IFRS 7 B11D e
ifrs-full
GrossProfit
X duration, credit
Gross profit
The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
example: IAS 1 103
ifrs-full
GSMLicencesMember
member
GSM licences [member]
This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]
common practice: IAS 38 119
ifrs-full
GuaranteesMember
member
Guarantees [member]
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.
example: IFRS 7 B33
ifrs-full
HedgedItemAssets
X instant, debit
Hedged item, assets
The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]
disclosure: IFRS 7 24B a i
ifrs-full
HedgedItemLiabilities
X instant, credit
Hedged item, liabilities
The amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]
disclosure: IFRS 7 24B a i
ifrs-full
HedgedItemsAxis
axis
Hedged items [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 24B
ifrs-full
HedgedItemsMember
member
Hedged items [member]
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: IFRS 7 24B
ifrs-full
HedgeFundInvestmentsMember
member
Hedge fund investments [member]
This member stands for investments in hedge funds.
example: IFRS 13 IE60, example: IFRS 13 94
ifrs-full
HedgesOfNetInvestmentInForeignOperationsMember
member
Hedges of net investment in foreign operations [member]
This member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
disclosure: IAS 39 86 c, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C
ifrs-full
HedgesOfNetInvestmentsInForeignOperationsAbstract
Hedges of net investment in foreign operations [abstract]
ifrs-full
HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
X duration, credit
Hedging gains (losses) for hedge of group of items with offsetting risk positions
The hedging gains (losses) for hedge of group of items with offsetting risk positions.
disclosure: IFRS 9 6.6.4, disclosure: IFRS 7 24C b vi
ifrs-full
HedgingInstrumentAssets
X instant, debit
Hedging instrument, assets
The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 24A a
ifrs-full
HedgingInstrumentLiabilities
X instant, credit
Hedging instrument, liabilities
The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 24A a
ifrs-full
HedgingInstrumentsAxis
axis
Hedging instruments [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 23A, disclosure: IFRS 7 24A
ifrs-full
HedgingInstrumentsMember
member
Hedging instruments [member]
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: IFRS 7 23A, disclosure: IFRS 7 24A
ifrs-full
HeldtomaturityInvestments
X instant, debit
Held-to-maturity investments
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]
disclosure: IFRS 7 8 b – Expiry date 2021-01-01
ifrs-full
HeldtomaturityInvestmentsCategoryMember
member
Held-to-maturity investments, category [member]
This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]
disclosure: IFRS 7 8 b – Expiry date 2021-01-01
ifrs-full
HistoricalVolatilityForSharesMeasurementInputMember
member
Historical volatility for shares, measurement input [member]
This member stands for the historical volatility for shares used as a measurement input.
example: IFRS 13 B36 b
esef_all
http://www.esma.europa.eu/xbrl/role/all/esef_role-000000
role
[000000] Tags that must be applied if corresponding information is present in a report
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000
role
[110000] General information about financial statements
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000
role
[210000] Statement of financial position, current/non-current
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000
role
[220000] Statement of financial position, order of liquidity
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000
role
[310000] Statement of comprehensive income, profit or loss, by function of expense
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000
role
[320000] Statement of comprehensive income, profit or loss, by nature of expense
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000
role
[410000] Statement of comprehensive income, OCI components presented net of tax
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000
role
[420000] Statement of comprehensive income, OCI components presented before tax
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000
role
[610000] Statement of changes in equity
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
role
[800100] Subclassifications of assets, liabilities and equities
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200
role
[800200] Analysis of income and expense
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400
role
[800400] Statement of changes in equity, additional disclosures
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500
role
[800500] List of notes
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600
role
[800600] List of accounting policies
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000
role
[810000] Notes – Corporate information and statement of IFRS compliance
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000
role
[861000] Notes – Analysis of other comprehensive income by item
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200
role
[861200] Notes – Share capital, reserves and other equity interest
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000
role
[880000] Notes – Additional information
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000
role
[815000] Notes – Events after reporting period
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110
role
[835110] Notes – Income taxes
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100
role
[822100] Notes – Property, plant and equipment
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
role
[834480] Notes – Employee benefits
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380
role
[826380] Notes – Inventories
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400
role
[831400] Notes – Government grants
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000
role
[842000] Notes – Effects of changes in foreign exchange rates
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200
role
[836200] Notes – Borrowing costs
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000
role
[818000] Notes – Related party
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000
role
[710000] Statement of changes in net assets available for benefits
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480
role
[825480] Notes – Separate financial statements
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000
role
[816000] Notes – Hyperinflationary reporting
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000
role
[838000] Notes – Earnings per share
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000
role
[813000] Notes – Interim financial reporting
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410
role
[832410] Notes – Impairment of assets
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570
role
[827570] Notes – Other provisions, contingent liabilities and contingent assets
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180
role
[823180] Notes – Intangible assets
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100
role
[825100] Notes – Investment property
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180
role
[824180] Notes – Agriculture
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000
role
[510000] Statement of cash flows, direct method
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000
role
[520000] Statement of cash flows, indirect method
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300
role
[800300] Statement of cash flows, additional disclosures
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100
role
[851100] Notes – Cash flow statement
esef_all
http://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000
role
[811000] Notes – Accounting policies, changes in accounting estimates and errors
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500
role
[868500] Notes – Members’ shares in cooperative entities and similar instruments
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200
role
[868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100
role
[819100] Notes – First time adoption
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700
role
[825700] Notes – Interests in other entities
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000
role
[823000] Notes – Fair value measurement
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500
role
[824500] Notes – Regulatory deferral accounts
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150
role
[831150] Notes – Revenue from contracts with customers
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610
role
[832610] Notes – Leases
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
role
[836600] Notes – Insurance contracts (IFRS 17)
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120
role
[834120] Notes – Share-based payment arrangements
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000
role
[817000] Notes – Business combinations
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500
role
[836500] Notes – Insurance contracts
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900
role
[825900] Notes – Non-current asset held for sale and discontinued operations
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200
role
[822200] Notes – Exploration for and evaluation of mineral resources
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
role
[822390] Notes – Financial instruments
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100
role
[871100] Notes – Operating segments
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role
role
Axis aggregation validations
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role
role
Cross period validations
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role
role
Earnings per share validations
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000
role
[901000] Axis – Retrospective application and retrospective restatement
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100
role
[901100] Axis – Departure from requirement of IFRS
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500
role
[901500] Axis – Creation date
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000
role
[903000] Axis – Continuing and discontinued operations
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000
role
[904000] Axis – Assets and liabilities classified as held for sale
esef_all
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000
role
[913000] Axis – Consolidated and separate financial statements
esef_all
http://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900
role
[832900] Notes – Service concession arrangements
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/esef_con_role
role
Context validations
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/esef_fac_role
role
Fact and footnotes validations
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/esef_man_role
role
Mandatory mark-up validations
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999
role
[999999] Line items not dimensionally qualified
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role
role
Fact equivalence validations
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role
role
Negative fact validations 1
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role
role
Negative fact validations 2
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role
role
Percentage warnings
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role
role
Positive fact validations
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role
role
Technical validations
esef_cor
http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000
role
[990000] Axis – Defaults
esma_ technical
http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
role
Prevents default use of line items (i.e. when not explicitly allowed) for scenario
esma_ technical
http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
role
Prevents default use of line items (i.e. when not explicitly allowed) for segment
ifrs-full
IdentifiableAssetsAcquiredLiabilitiesAssumed
X instant, debit
Identifiable assets acquired (liabilities assumed)
The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]
example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-full
IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
X instant, debit
Identifiable intangible assets recognised as of acquisition date
The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]
example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-full
IdentificationOfUnadjustedComparativeInformation
text
Identification of unadjusted comparative information
The identification of unadjusted comparative information in the financial statements.
disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01
ifrs-full
IdentityOfPriceIndex
text
Description of identity of price index
The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
disclosure: IAS 29 39 c
ifrs-full
IFRSsMember
member
IFRSs [member]
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.
disclosure: IFRS 1 24
ifrs-full
ImmatureBiologicalAssetsMember
member
Immature biological assets [member]
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]
example: IAS 41 43
ifrs-full
ImpairmentLoss
X duration, debit
Impairment loss
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]]
disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii
ifrs-full
ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
X duration, debit
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers
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]
disclosure: IFRS 15 128 b
ifrs-full
ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9
X duration, debit
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9
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.
disclosure: IAS 1 82 ba
ifrs-full
ImpairmentLossOnFinancialAssets
X duration, debit
Impairment loss on financial assets
The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]
disclosure: IFRS 7 20 e – Expiry date 2021-01-01
ifrs-full
ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers
X duration, debit
Impairment loss on receivables or contract assets arising from contracts with customers
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: IFRS 15 113 b
ifrs-full
ImpairmentLossRecognisedInOtherComprehensiveIncome
X duration, debit
Impairment loss recognised in other comprehensive income
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]
disclosure: IAS 36 126 c, disclosure: IAS 36 129 a
ifrs-full
ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
X duration
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
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]
disclosure: IAS 38 118 e iii
ifrs-full
ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
X duration
Impairment loss recognised in other comprehensive income, property, plant and equipment
The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment]
disclosure: IAS 16 73 e iv
ifrs-full
ImpairmentLossRecognisedInProfitOrLoss
X duration, debit
Impairment loss recognised in profit or loss
The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]
disclosure: IAS 36 126 a, disclosure: IAS 36 129 a
ifrs-full
ImpairmentLossRecognisedInProfitOrLossBiologicalAssets
X duration
Impairment loss recognised in profit or loss, biological assets
The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]
disclosure: IAS 41 55 a
ifrs-full
ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts
X duration, credit
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
The decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Types of insurance contracts [member]]
example: IFRS 4 IG39 d – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
ImpairmentLossRecognisedInProfitOrLossGoodwill
X duration
Impairment loss recognised in profit or loss, goodwill
The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]
disclosure: IFRS 3 B67 d v
ifrs-full
ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
X duration
Impairment loss recognised in profit or loss, intangible assets and goodwill
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]
common practice: IAS 38 118 e iv
ifrs-full
ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
X duration
Impairment loss recognised in profit or loss, intangible assets other than goodwill
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]
disclosure: IAS 38 118 e iv
ifrs-full
ImpairmentLossRecognisedInProfitOrLossInvestmentProperty
X duration
Impairment loss recognised in profit or loss, investment property
The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]
disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v
ifrs-full
ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
X duration
Impairment loss recognised in profit or loss, loans and advances
The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]
common practice: IAS 1 85
ifrs-full
ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
X duration
Impairment loss recognised in profit or loss, property, plant and equipment
The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
disclosure: IAS 1 98 a, disclosure: IAS 16 73 e v
ifrs-full
ImpairmentLossRecognisedInProfitOrLossTradeReceivables
X duration, debit
Impairment loss recognised in profit or loss, trade receivables
The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]
common practice: IAS 1 112 c
ifrs-full
ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract
Impairment loss (reversal of impairment loss) on trade receivables [abstract]
ifrs-full
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
X duration, debit
Impairment loss (reversal of impairment loss) recognised in profit or loss
The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
disclosure: IAS 1 99
ifrs-full
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
X duration, debit
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
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]
common practice: IAS 1 85
ifrs-full
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
ifrs-full
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
X duration, debit
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
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]
common practice: IAS 1 112 c
ifrs-full
ImpairmentOfFinancialAssetsAxis
axis
Impairment of financial assets [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity
text
Description of implications of surplus or deficit on multi-employer or state plan for entity
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]]
disclosure: IAS 19 148 d iv
ifrs-full
InAccordanceWithIFRS9Member
member
In accordance with IFRS 9 [member]
This member stands for the information reported in accordance with IFRS 9.
disclosure: IFRS 4 39L e – Effective on first application of IFRS 9
ifrs-full
IncomeApproachMember
member
Income approach [member]
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.
example: IFRS 13 62
ifrs-full
IncomeArisingFromExplorationForAndEvaluationOfMineralResources
X duration, credit
Income arising from exploration for and evaluation of mineral resources
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.
disclosure: IFRS 6 24 b
ifrs-full
IncomeArisingFromInsuranceContracts
X duration, credit
Income arising from insurance contracts
The amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
IncomeCapitalisationMember
member
Income capitalisation [member]
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.
common practice: IFRS 13 93 d
ifrs-full
IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
Income, expense, gains or losses of financial instruments [abstract]
ifrs-full
IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses
X duration, credit
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]
disclosure: IAS 1 82 ac – Effective 2021-01-01, disclosure: IFRS 17 86 – Effective 2021-01-01
ifrs-full
IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract
Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
ifrs-full
IncomeFromAmountsRecoveredFromReinsurer
X duration, credit
Income from amounts recovered from reinsurer
The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]
disclosure: IFRS 17 86 – Effective 2021-01-01
ifrs-full
IncomeFromContinuingInvolvementInDerecognisedFinancialAssets
X duration, credit
Income from continuing involvement in derecognised financial assets
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]]
disclosure: IFRS 7 42G b
ifrs-full
IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised
X instant, credit
Income from continuing involvement in derecognised financial assets cumulatively recognised
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]]
disclosure: IFRS 7 42G b
ifrs-full
IncomeFromContinuingOperationsAttributableToOwnersOfParent
X duration, credit
Income from continuing operations attributable to owners of parent
The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]
disclosure: IFRS 5 33 d
ifrs-full
IncomeFromContractsWithReinsurers
X duration, credit
Income from contracts with reinsurers
The amount of income from contracts with reinsurers.
example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent
X duration, credit
Income from discontinued operations attributable to owners of parent
The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]
disclosure: IFRS 5 33 d
ifrs-full
IncomeFromFinesAndPenalties
X duration, credit
Income from fines and penalties
The amount of income arising from fines and penalties.
common practice: IAS 1 112 c
ifrs-full
IncomeFromGovernmentGrantsRelatedToAgriculturalActivity
X duration, credit
Income from government grants related to agricultural activity
The amount of income from government grants related to agricultural activities. [Refer: Government grants]
common practice: IAS 41 57 a
ifrs-full
IncomeFromReimbursementsUnderInsurancePolicies
X duration, credit
Income from reimbursements under insurance policies
The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]
common practice: IAS 1 112 c
ifrs-full
IncomeFromStructuredEntities
X duration, credit
Income from structured entities
The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]]
disclosure: IFRS 12 27 b
ifrs-full
IncomeFromSubleasingRightofuseAssets
X duration, credit
Income from subleasing right-of-use assets
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]
disclosure: IFRS 16 53 f
ifrs-full
IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome
X duration, credit
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
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]
disclosure: IFRS 7 12A e – Expiry date 2021-01-01
ifrs-full
IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss
X duration, credit
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
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]
disclosure: IFRS 7 12A e – Expiry date 2021-01-01
ifrs-full
IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate
X duration, credit
Income relating to variable lease payments for operating leases that do not depend on index or rate
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: IFRS 16 90 b
ifrs-full
IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease
X duration, credit
Income relating to variable lease payments not included in measurement of net investment in finance lease
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]
disclosure: IFRS 16 90 a iii
ifrs-full
IncomeStatementAbstract
Profit or loss [abstract]
ifrs-full
IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability
X duration
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability
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.
disclosure: IAS 12 81 i
ifrs-full
IncomeTaxesPaidClassifiedAsOperatingActivities
X duration, credit
Income taxes paid, classified as operating activities
The cash outflow for income taxes paid, classified as operating activities.
common practice: IAS 7 35
ifrs-full
IncomeTaxesPaidRefund
X duration, credit
Income taxes paid (refund)
The cash flows from income taxes paid or refunded.
disclosure: IAS 7 35
ifrs-full
IncomeTaxesPaidRefundAbstract
Income taxes paid (refund) [abstract]
ifrs-full
IncomeTaxesPaidRefundClassifiedAsFinancingActivities
X duration, credit
Income taxes paid (refund), classified as financing activities
The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-full
IncomeTaxesPaidRefundClassifiedAsInvestingActivities
X duration, credit
Income taxes paid (refund), classified as investing activities
The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-full
IncomeTaxesPaidRefundClassifiedAsOperatingActivities
X duration, credit
Income taxes paid (refund), classified as operating activities
The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-full
IncomeTaxesRefundClassifiedAsOperatingActivities
X duration, debit
Income taxes refund, classified as operating activities
The cash inflow from income taxes refunded, classified as operating activities.
common practice: IAS 7 35
ifrs-full
IncomeTaxExpenseContinuingOperations
X duration, debit
Tax expense (income)
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)]
disclosure: IAS 1 82 d, disclosure: IAS 12 79, disclosure: IAS 12 81 c i, disclosure: IAS 12 81 c ii, disclosure: IAS 26 35 b viii, disclosure: IFRS 12 B13 g, disclosure: IFRS 8 23 h
ifrs-full
IncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome
X duration, debit
Income tax relating to application of overlay approach in other comprehensive income
The amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]
disclosure: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome
X duration, debit
Income tax relating to available-for-sale financial assets included in other comprehensive income
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]
disclosure: IAS 1 90 – Expiry date 2021-01-01, disclosure: IAS 12 81 ab – Expiry date 2021-01-01
ifrs-full
IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
X duration, debit
Income tax relating to cash flow hedges included in other comprehensive income
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]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome
X duration, debit
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income
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]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome
X duration, debit
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income
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]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome
X duration, debit
Income tax relating to change in value of time value of options included in other comprehensive income
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]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome
X duration, debit
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income
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]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
X duration, debit
Income tax relating to changes in revaluation surplus included in other comprehensive income
The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
X duration
Income tax relating to components of other comprehensive income
The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract
Income tax relating to components of other comprehensive income [abstract]
ifrs-full
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
X duration, debit
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss
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]
disclosure: IAS 1 91
ifrs-full
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
ifrs-full
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
X duration, debit
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
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]
disclosure: IAS 1 91
ifrs-full
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
ifrs-full
IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
X duration, debit
Income tax relating to exchange differences on translation included in other comprehensive income
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]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome
X duration, debit
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
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]]
disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01
ifrs-full
IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
X duration, debit
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income
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. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
X duration, debit
Income tax relating to hedges of investments in equity instruments included in other comprehensive income
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]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome
X duration, debit
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income
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]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
X duration, debit
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss
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]]
disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
X duration, debit
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss
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]]
disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
X duration, debit
Income tax relating to investments in equity instruments included in other comprehensive income
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. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
X duration, debit
Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 b
ifrs-full
IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
X duration, debit
Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss
The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 a
ifrs-full
IncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncome
X duration, debit
Income tax relating to other individually immaterial components of other comprehensive income
The amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]
common practice: IAS 1 85
ifrs-full
IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome
X duration, debit
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]
disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-full
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
X duration, debit
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
disclosure: IAS 1 90
ifrs-full
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
ifrs-full
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss
X duration, debit
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
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]
disclosure: IAS 1 91
ifrs-full
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss
X duration, debit
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
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]
disclosure: IAS 1 91
ifrs-full
IncreaseDecreaseDueToApplicationOfIFRS15Member
member
Increase (decrease) due to application of IFRS 15 [member]
This member stands for the financial effect of application of IFRS 15.
disclosure: IFRS 15 C8 a
ifrs-full
IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember
member
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-full
IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember
member
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]
disclosure: IAS 8 28 f i, disclosure: IAS 8 28 g
ifrs-full
IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember
member
Increase (decrease) due to departure from requirement of IFRS [member]
This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]
disclosure: IAS 1 20 d
ifrs-full
IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember
member
Increase (decrease) due to voluntary changes in accounting policy [member]
This member stands for the financial effect of voluntary changes in accounting policy.
disclosure: IAS 8 29 c i, disclosure: IAS 8 29 d
ifrs-full
IncreaseDecreaseInAccountingEstimate
X duration
Increase (decrease) in accounting estimate
The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.
disclosure: IAS 8 39
ifrs-full
IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate
X duration, debit
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate
The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]
common practice: IAS 1 85
ifrs-full
IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
X duration
Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
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]
example: IFRS 7 28 b
ifrs-full
IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets
X duration, credit
Increase (decrease) in allowance account for credit losses of financial assets
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]
disclosure: IFRS 7 16 – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseInCashAndCashEquivalents
X duration, debit
Increase (decrease) in cash and cash equivalents
The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
disclosure: IAS 7 45
ifrs-full
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
X duration, debit
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes
The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
disclosure: IAS 7 45
ifrs-full
IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations
X duration, debit
Increase (decrease) in cash and cash equivalents, discontinued operations
The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]
common practice: IFRS 5 33 c
ifrs-full
IncreaseDecreaseInContingentConsiderationAssetLiability
X duration, debit
Increase (decrease) in contingent consideration asset (liability)
The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.
disclosure: IFRS 3 B67 b i
ifrs-full
IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination
X duration, credit
Increase (decrease) in contingent liabilities recognised in business combination
The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]
disclosure: IFRS 3 B67 c
ifrs-full
IncreaseDecreaseInCreditDerivativeFairValue
X duration, debit
Increase (decrease) in credit derivative, fair value
The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]
disclosure: IFRS 7 24G a
ifrs-full
IncreaseDecreaseInCreditDerivativeNominalAmount
X duration
Increase (decrease) in credit derivative, nominal amount
The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]
disclosure: IFRS 7 24G a
ifrs-full
IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation
X duration, debit
Increase (decrease) in current tax expense (income) due to rate regulation
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)]
disclosure: IFRS 14 34
ifrs-full
IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts
X duration, debit
Increase (decrease) in deferred acquisition costs arising from insurance contracts
The increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
example: IFRS 4 IG39 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation
X duration, debit
Increase (decrease) in deferred tax expense (income) due to rate regulation
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)]
disclosure: IFRS 14 34
ifrs-full
IncreaseDecreaseInDeferredTaxLiabilityAsset
X duration, credit
Increase (decrease) in deferred tax liability (asset)
The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]
common practice: IAS 12 81
ifrs-full
IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption
X instant, credit
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption
The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]
disclosure: IAS 19 145 a
ifrs-full
IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption
X instant, credit
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption
The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]
disclosure: IAS 19 145 a
ifrs-full
IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners
X duration, credit
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners
The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.
disclosure: IFRIC 17 16 b
ifrs-full
IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17
X instant, credit
Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17
The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
X instant, credit
Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17
X instant, credit
Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17
The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
X instant, credit
Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
X duration, credit
Increase in existing liabilities, contingent liabilities recognised in business combination
The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
disclosure: IFRS 3 B67 c
ifrs-full
IncreaseDecreaseInExistingProvisionsOtherProvisions
X duration, credit
Increase in existing provisions, other provisions
The increase in existing other provisions. [Refer: Other provisions]
disclosure: IAS 37 84 b
ifrs-full
IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, credit
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts
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]
disclosure: IFRS 7 35H, disclosure: IFRS 7 35I
ifrs-full
IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-full
IncreaseDecreaseInFairValueMeasurementAssets
X duration, debit
Increase (decrease) in fair value measurement, assets
The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets
X duration, debit
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets
The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments
X duration, credit
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity’s own equity instruments
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.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities
X duration, credit
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities
The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets
X duration
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
X duration
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
X duration
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
X duration
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets
X duration
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities
X duration
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets
X duration
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities
X duration
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets
X duration, debit
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets
The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments
X duration, credit
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instruments
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.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities
X duration, credit
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities
The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets
X duration
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
X duration
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
X duration
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
X duration
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets
X duration
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities
X duration
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets
X duration
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities
X duration
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments
X duration, credit
Increase (decrease) in fair value measurement, entity’s own equity instruments
The increase (decrease) in the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 e
ifrs-full
IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]
ifrs-full
IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract]
ifrs-full
IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]
ifrs-full
IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]
ifrs-full
IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract]
ifrs-full
IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]
ifrs-full
IncreaseDecreaseInFairValueMeasurementLiabilities
X duration, credit
Increase (decrease) in fair value measurement, liabilities
The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e
ifrs-full
IncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4
X duration, debit
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
The increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39E a – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4
X duration, debit
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
The increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39E b – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseInFinancialAssets
X duration, debit
Increase (decrease) in financial assets
The increase (decrease) in financial assets. [Refer: Financial assets]
disclosure: IFRS 7 35H, disclosure: IFRS 7 35I
ifrs-full
IncreaseDecreaseInFinancialAssetsAbstract
Increase (decrease) in financial assets [abstract]
ifrs-full
IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9
X instant, debit
Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9
The increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets]
disclosure: IFRS 7 42L b
ifrs-full
IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9
X instant, debit
Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9
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]
disclosure: IFRS 7 42L a
ifrs-full
IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9
X instant, credit
Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9
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]
disclosure: IFRS 7 42L b
ifrs-full
IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9
X instant, credit
Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9
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]
disclosure: IFRS 7 42L a
ifrs-full
IncreaseDecreaseInInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) in insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]
common practice: IFRS 17 99 – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInInsuranceLiabilitiesNetOfReinsurance
X duration, debit
Increase (decrease) in insurance liabilities, net of reinsurance
The increase (decrease) in insurance liabilities, net of reinsurance.
common practice: IAS 1 85
ifrs-full
IncreaseDecreaseInIntangibleAssetsAndGoodwill
X duration, debit
Increase (decrease) in intangible assets and goodwill
The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]
common practice: IAS 38 118 e
ifrs-full
IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities
X duration, credit
Increase (decrease) in liabilities arising from financing activities
The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]
disclosure: IAS 7 44B
ifrs-full
IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, credit
Increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued
The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseInNetAssetsAvailableForBenefits
X duration, credit
Increase (decrease) in net assets available for benefits
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.
disclosure: IAS 26 35 b
ifrs-full
IncreaseDecreaseInNetDefinedBenefitLiabilityAsset
X duration, credit
Increase (decrease) in net defined benefit liability (asset)
The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]
disclosure: IAS 19 141
ifrs-full
IncreaseDecreaseInNetInvestmentInFinanceLease
X duration, debit
Increase (decrease) in net investment in finance lease
The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]
disclosure: IFRS 16 93
ifrs-full
IncreaseDecreaseInNumberOfOrdinarySharesIssued
shares
Increase (decrease) in number of ordinary shares issued
The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]
common practice: IAS 1 112 c
ifrs-full
IncreaseDecreaseInNumberOfSharesOutstanding
shares
Increase (decrease) in number of shares outstanding
The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]
disclosure: IAS 1 79 a iv
ifrs-full
IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17
X duration, credit
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17
The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
X duration, credit
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
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 exposure that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17
X duration, credit
Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17
The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld
X duration, credit
Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
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 exposure that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 128 a i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInProvisionForUnearnedPremium
X duration, debit
Increase (decrease) in provision for unearned premium
The increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]
common practice: IAS 1 85
ifrs-full
IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances
X duration, credit
Increase (decrease) in regulatory deferral account credit balances
The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
disclosure: IFRS 14 33 a
ifrs-full
IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances
X duration, debit
Increase (decrease) in regulatory deferral account debit balances
The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
disclosure: IFRS 14 33 a
ifrs-full
IncreaseDecreaseInReinsuranceAssets
X duration, debit
Increase (decrease) in reinsurance assets
The increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]
example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied
X duration, credit
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
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]
common practice: IFRS 17 116 – Effective 2021-01-01
ifrs-full
IncreaseDecreaseInWorkingCapital
X duration, credit
Increase (decrease) in working capital
The increase (decrease) in working capital.
common practice: IAS 7 20
ifrs-full
IncreaseDecreaseThroughAcquisitionOfSubsidiary
X duration, credit
Increase (decrease) through acquisition of subsidiary, equity
The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
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)]
disclosure: IFRS 17 105 d – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets
X duration, credit
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets
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]
common practice: IFRS 7 16 – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, credit
Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued
The increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets
X duration, debit
Increase (decrease) through adjustments arising from passage of time, reinsurance assets
The increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)
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)]
disclosure: IFRS 17 103 b ii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
X duration
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
The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-full
IncreaseDecreaseThroughAppropriationOfRetainedEarnings
X duration, credit
Increase (decrease) through appropriation of retained earnings, equity
The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances
X duration, credit
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances
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]
example: IFRS 14 33 a i
ifrs-full
IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances
X duration, debit
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances
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]
example: IFRS 14 33 a i
ifrs-full
IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
X duration, credit
Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)
The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]
disclosure: IAS 19 141 h
ifrs-full
IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights
X duration, debit
Increase (decrease) through business combinations and disposals, reimbursement rights
The increase (decrease) in reimbursement rights resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights, at fair value]
disclosure: IAS 19 141 h
ifrs-full
IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
X duration, credit
Increase (decrease) through business combinations, deferred tax liability (asset)
The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]
common practice: IAS 12 81
ifrs-full
IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through cash flows, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]
disclosure: IFRS 17 105 a – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
ifrs-full
IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination
X duration, credit
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination
The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
disclosure: IFRS 3 B67 c
ifrs-full
IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions
X duration, credit
Increase (decrease) through change in discount rate, other provisions
The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]
disclosure: IAS 37 84 e
ifrs-full
IncreaseDecreaseThroughChangeInEquityOfSubsidiaries
X duration, credit
Increase (decrease) through change in equity of subsidiaries, equity
The increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)
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]]
disclosure: IFRS 17 104 b ii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances
X duration, credit
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances
The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]
example: IFRS 14 33 a iii
ifrs-full
IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances
X duration, debit
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances
The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]
example: IFRS 14 33 a iii
ifrs-full
IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)
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]]
disclosure: IFRS 17 104 a i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)
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]]
disclosure: IFRS 17 104 a ii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities
X duration, credit
Increase (decrease) through changes in fair values, liabilities arising from financing activities
The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]
disclosure: IAS 7 44B d
ifrs-full
IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset
X duration, credit
Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)
The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]
disclosure: IAS 19 141 e
ifrs-full
IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances
X duration, credit
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances
The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]
example: IFRS 14 33 a iii
ifrs-full
IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances
X duration, debit
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances
The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]
example: IFRS 14 33 a iii
ifrs-full
IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, credit
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts
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]
example: IFRS 7 IG20B, example: IFRS 7 35H
ifrs-full
IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets
X duration, debit
Increase (decrease) through changes in models or risk parameters, financial assets
The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]
example: IFRS 7 IG20B, example: IFRS 7 35H
ifrs-full
IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
X duration, credit
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]
disclosure: IAS 1 106 d iii
ifrs-full
IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent
X duration, credit
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent
The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]
disclosure: IFRS 12 18
ifrs-full
IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]
disclosure: IFRS 17 104 b – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]
ifrs-full
IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]
disclosure: IFRS 17 103 b iv – Effective 2021-01-01, disclosure: IFRS 17 104 a – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]
ifrs-full
IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)
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)]
disclosure: IFRS 17 103 b iii – Effective 2021-01-01, disclosure: IFRS 17 104 c – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughConversionOfConvertibleInstruments
X duration, credit
Increase (decrease) through conversion of convertible instruments, equity
The increase (decrease) in equity resulting from the conversion of convertible instruments.
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
X duration, debit
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets
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]
example: IFRS 15 118 b
ifrs-full
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities
X duration, credit
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities
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]
example: IFRS 15 118 b
ifrs-full
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets
X duration, debit
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets
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]
example: IFRS 15 118 b
ifrs-full
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities
X duration, credit
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities
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]
example: IFRS 15 118 b
ifrs-full
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets
X duration, debit
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets
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]
example: IFRS 15 118 b
ifrs-full
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities
X duration, credit
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities
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]
example: IFRS 15 118 b
ifrs-full
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets
X duration, debit
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets
The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]
example: IFRS 15 118 b
ifrs-full
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities
X duration, credit
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities
The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]
example: IFRS 15 118 b
ifrs-full
IncreaseDecreaseThroughDisposalOfSubsidiary
X duration, credit
Increase (decrease) through disposal of subsidiary, equity
The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
X duration, credit
Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities
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]
disclosure: IAS 7 44B c
ifrs-full
IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)
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]]
disclosure: IFRS 17 105 b – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)
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)]
disclosure: IFRS 17 108 a – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]
disclosure: IFRS 17 104 a iii – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)
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: IFRS 17 108 b – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughExerciseOfOptions
X duration, credit
Increase (decrease) through exercise of options, equity
The increase (decrease) in equity resulting from the exercise of options.
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughExerciseOfWarrantsEquity
X duration, credit
Increase (decrease) through exercise of warrants, equity
The increase (decrease) in equity resulting from the exercise of warrants.
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through experience adjustments, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments. 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)]
disclosure: IFRS 17 104 b iii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities
X duration, credit
Increase (decrease) through financing cash flows, liabilities arising from financing activities
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]
disclosure: IAS 7 44B a
ifrs-full
IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, credit
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts
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]
example: IFRS 7 IG20B, example: IFRS 7 35H
ifrs-full
IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-full
IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets
X duration, debit
Increase (decrease) through foreign exchange and other movements, financial assets
The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]
example: IFRS 7 IG20B, example: IFRS 7 35H
ifrs-full
IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract
Increase (decrease) through foreign exchange and other movements, financial assets [abstract]
ifrs-full
IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, credit
Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts
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]
example: IFRS 7 IG20B, example: IFRS 7 35H
ifrs-full
IncreaseDecreaseThroughForeignExchangeFinancialAssets
X duration, debit
Increase (decrease) through foreign exchange, financial assets
The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]
example: IFRS 7 IG20B, example: IFRS 7 35H
ifrs-full
IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied
X duration, credit
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
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]
example: IFRS 17 116 – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]
disclosure: IFRS 17 103 b i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
X duration, credit
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)
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)]
disclosure: IFRS 17 105 a iii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)
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]]
disclosure: IFRS 17 105 a iii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
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 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)]
disclosure: IFRS 17 105 a ii – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]
disclosure: IFRS 17 105 c – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through insurance revenue, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]
disclosure: IFRS 17 103 a – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]
ifrs-full
IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset
X duration, credit
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)
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-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
disclosure: IFRS 17 114 c – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset
X duration, credit
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)
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-C24 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
disclosure: IFRS 17 114 b – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset
X duration, credit
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)
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-C19 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]
disclosure: IFRS 17 114 a – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through insurance service expenses, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]
disclosure: IFRS 17 103 b – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]
ifrs-full
IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]
ifrs-full
IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract
Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]
ifrs-full
IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through insurance service result, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]
disclosure: IFRS 17 103 – Effective 2021-01-01, disclosure: IFRS 17 104 – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses. [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]
disclosure: IFRS 17 103 c – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset
X duration, credit
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)
The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]
common practice: IAS 12 81
ifrs-full
IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, credit
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts
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]
example: IFRS 7 35I b
ifrs-full
IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets
X duration, debit
Increase (decrease) through modification of contractual cash flows, financial assets
The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]
example: IFRS 7 35I b
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets
X duration, credit
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets
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]
common practice: IFRS 7 16 – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
X duration, debit
Increase (decrease) through net exchange differences, biological assets
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]
disclosure: IAS 41 50 f
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts
X duration, debit
Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts
The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
X duration, credit
Increase (decrease) through net exchange differences, deferred tax liability (asset)
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)]
common practice: IAS 12 81
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
X duration, debit
Increase (decrease) through net exchange differences, goodwill
The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]
disclosure: IFRS 3 B67 d vi
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
X duration, debit
Increase (decrease) through net exchange differences, intangible assets and goodwill
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]
common practice: IAS 38 118 e vii
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
X duration, debit
Increase (decrease) through net exchange differences, intangible assets other than goodwill
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]
disclosure: IAS 38 118 e vii
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
X duration, debit
Increase (decrease) through net exchange differences, investment property
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]
disclosure: IAS 40 76 e, disclosure: IAS 40 79 d vi
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, credit
Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued
The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
example: IFRS 4 IG37 f – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
X duration, credit
Increase (decrease) through net exchange differences, other provisions
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]
common practice: IAS 37 84
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
X duration, debit
Increase (decrease) through net exchange differences, property, plant and equipment
The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 e viii
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
X duration, debit
Increase (decrease) through net exchange differences, reimbursement rights, at fair value
The increase (decrease) in the fair value of reimbursement rights 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, at fair value]
disclosure: IAS 19 141 e
ifrs-full
IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets
X duration, debit
Increase (decrease) through net exchange differences, reinsurance assets
The increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
X duration
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-full
IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities
X duration, credit
Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities
The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]]
disclosure: IAS 7 44B b
ifrs-full
IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets
X duration, credit
Increase (decrease) through other changes, allowance account for credit losses of financial assets
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]
common practice: IFRS 7 16 – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts
X duration, debit
Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts
The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]
example: IFRS 4 IG39 e – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill
X duration, debit
Increase (decrease) through other changes, intangible assets and goodwill
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]
common practice: IAS 38 118 e viii
ifrs-full
IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill
X duration, debit
Increase (decrease) through other changes, intangible assets other than goodwill
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]
disclosure: IAS 38 118 e viii
ifrs-full
IncreaseDecreaseThroughOtherChangesInvestmentProperty
X duration, debit
Increase (decrease) through other changes, investment property
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]
disclosure: IAS 40 79 d viii, disclosure: IAS 40 76 g
ifrs-full
IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities
X duration, credit
Increase (decrease) through other changes, liabilities arising from financing activities
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]
disclosure: IAS 7 44B e
ifrs-full
IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, credit
Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued
The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset
X duration, credit
Increase (decrease) through other changes, net defined benefit liability (asset)
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)]
common practice: IAS 19 141
ifrs-full
IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
X duration, debit
Increase (decrease) through other changes, property, plant and equipment
The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 e ix
ifrs-full
IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances
X duration, credit
Increase (decrease) through other changes, regulatory deferral account credit balances
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]
example: IFRS 14 33 a iii
ifrs-full
IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract
Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]
ifrs-full
IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances
X duration, debit
Increase (decrease) through other changes, regulatory deferral account debit balances
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]
example: IFRS 14 33 a iii
ifrs-full
IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract
Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]
ifrs-full
IncreaseDecreaseThroughOtherChangesReinsuranceAssets
X duration, debit
Increase (decrease) through other changes, reinsurance assets
The increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughOtherContributionsByOwners
X duration, credit
Increase through other contributions by owners, equity
The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.
disclosure: IAS 1 106 d iii
ifrs-full
IncreaseDecreaseThroughOtherDistributionsToOwners
X duration, debit
Decrease through other distributions to owners, equity
The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.
disclosure: IAS 1 106 d iii
ifrs-full
IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, credit
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts
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]
example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I
ifrs-full
IncreaseDecreaseThroughOtherMovementsFinancialAssets
X duration, debit
Increase (decrease) through other movements, financial assets
The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]
example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I
ifrs-full
IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
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]]
disclosure: IFRS 17 105 a i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]
disclosure: IFRS 17 105 a i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied
X duration, credit
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
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]
example: IFRS 17 116 – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset
X duration, credit
Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)
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]]
disclosure: IFRS 17 104 b i – Effective 2021-01-01
ifrs-full
IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts
X duration, debit
Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts
The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]
common practice: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughSharebasedPaymentTransactions
X duration, credit
Increase (decrease) through share-based payment transactions, equity
The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
disclosure: IAS 1 106 d iii
ifrs-full
IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
X duration, credit
Increase through adjustments arising from passage of time, other provisions
The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]
disclosure: IAS 37 84 e
ifrs-full
IncreaseDecreaseThroughTransactionsWithOwners
X duration, credit
Increase (decrease) through transactions with owners, equity
The increase (decrease) in equity resulting from transactions with owners.
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings
X duration, credit
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity
The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
X duration, debit
Increase (decrease) through other changes, biological assets
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]
disclosure: IAS 41 50 g
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesEquity
X duration, credit
Increase (decrease) through other changes, equity
The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]
disclosure: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
X duration, debit
Increase (decrease) through other changes, goodwill
The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]
disclosure: IFRS 3 B67 d vii
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill
X duration, debit
Increase (decrease) through transfers and other changes, intangible assets and goodwill
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]
common practice: IAS 38 118 e
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract
Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill
X duration, debit
Increase (decrease) through transfers and other changes, intangible assets other than goodwill
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]
common practice: IAS 38 118 e
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract
Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions
X duration, credit
Increase (decrease) through transfers and other changes, other provisions
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]
common practice: IAS 37 84
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
X duration, debit
Increase (decrease) through transfers and other changes, property, plant and equipment
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]
common practice: IAS 16 73 e
ifrs-full
IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract
Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]
ifrs-full
IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, credit
Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts
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]
example: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H
ifrs-full
IncreaseDecreaseThroughTransfersFinancialAssets
X duration, debit
Increase (decrease) through transfers, financial assets
The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]
example: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H
ifrs-full
IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment
X duration, debit
Increase (decrease) through transfers from construction in progress, property, plant and equipment
The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]
common practice: IAS 16 73 e
ifrs-full
IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment
X duration, debit
Increase (decrease) through transfers from (to) investment property, property, plant and equipment
The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]
common practice: IAS 16 73 e
ifrs-full
IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
X duration, debit
Increase (decrease) through transfers, intangible assets and goodwill
The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]
common practice: IAS 38 118 e
ifrs-full
IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
X duration, debit
Increase (decrease) through transfers, intangible assets other than goodwill
The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]
common practice: IAS 38 118 e
ifrs-full
IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X duration, credit
Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued
The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
example: IFRS 4 IG37 e – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
X duration, debit
Increase (decrease) through transfers, property, plant and equipment
The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]
common practice: IAS 16 73 e
ifrs-full
IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances
X duration, credit
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances
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]
example: IFRS 14 IE5, example: IFRS 14 33 a iii
ifrs-full
IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances
X duration, debit
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances
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]
example: IFRS 14 IE5, example: IFRS 14 33 a iii
ifrs-full
IncreaseDecreaseThroughTransferToStatutoryReserve
X duration, credit
Increase (decrease) through transfer to statutory reserve, equity
The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]
common practice: IAS 1 106 d
ifrs-full
IncreaseDecreaseThroughTreasuryShareTransactions
X duration, credit
Increase (decrease) through treasury share transactions, equity
The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
disclosure: IAS 1 106 d
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets
X duration, debit
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets
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.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments
X duration, credit
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments
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.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities
X duration, credit
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities
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.
disclosure: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities
X duration
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
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)]
common practice: IFRS 13 93 h ii
ifrs-full
IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination
X duration, credit
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination
The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
disclosure: IFRS 3 B67 c
ifrs-full
IncreaseThroughBusinessCombinationsContractAssets
X duration, debit
Increase through business combinations, contract assets
The increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]
example: IFRS 15 118 a
ifrs-full
IncreaseThroughBusinessCombinationsContractLiabilities
X duration, credit
Increase through business combinations, contract liabilities
The increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]
example: IFRS 15 118 a
ifrs-full
IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances
X duration, debit
Increase through items acquired in business combination, regulatory deferral account debit balances
The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]
example: IFRS 14 33 a iii
ifrs-full
IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances
X duration, credit
Increase through items assumed in business combination, regulatory deferral account credit balances
The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]
example: IFRS 14 33 a iii
ifrs-full
IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities
X duration, credit
Increase through new leases, liabilities arising from financing activities
The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]
example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 44B
ifrs-full
IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
X duration, credit
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts
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]
example: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H
ifrs-full
IncreaseThroughOriginationOrPurchaseFinancialAssets
X duration, debit
Increase through origination or purchase, financial assets
The increase in financial assets resulting from origination or purchase. [Refer: Financial assets]
example: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H
ifrs-full
IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements
X duration
Incremental fair value granted, modified share-based payment arrangements
The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 47 c ii
ifrs-full
IndemnificationAssetsRecognisedAsOfAcquisitionDate
X instant, debit
Indemnification assets recognised as of acquisition date
The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 g i
ifrs-full
IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted
text
Indication of how frequently hedging relationships are discontinued and restarted
The description of an indication of how frequently the hedging relationships are discontinued and restarted.
disclosure: IFRS 7 23C b iii
ifrs-full
IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity
text
Indication of other forms of government assistance with direct benefits for entity
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]
disclosure: IAS 20 39 b
ifrs-full
IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities
text
Indication of uncertainties of amount or timing of outflows, contingent liabilities
The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]
disclosure: IAS 37 86 b
ifrs-full
IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
text
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]
disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i
ifrs-full
IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions
text
Indication of uncertainties of amount or timing of outflows, other provisions
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]
disclosure: IAS 37 85 b
ifrs-full
IndividualAssetsOrCashgeneratingUnitsAxis
axis
Individual assets or cash-generating units [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 36 130
ifrs-full
IndividualAssetsOrCashgeneratingUnitsMember
member
Individual assets or cash-generating units [member]
This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]
disclosure: IAS 36 130
ifrs-full
IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis
axis
Cash-generating units [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 36 134
ifrs-full
IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember
member
Cash-generating units [member]
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.
disclosure: IAS 36 134
ifrs-full
IndividuallyInsignificantCounterpartiesMember
member
Individually insignificant counterparties [member]
This member stands for individually insignificant parties to the transaction other than the entity.
disclosure: IFRS 7 B52
ifrs-full
InflowsOfCashFromInvestingActivities
X duration, debit
Inflows of cash from investing activities
The cash inflow from investing activities.
common practice: IAS 7 16
ifrs-full
InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory
text block
Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]
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.
disclosure: IFRS 7 35K c
ifrs-full
InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements
text
Information about consequences of non-compliance with externally imposed capital requirements
Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]
disclosure: IAS 1 135 e
ifrs-full
InformationAboutContingentAssetsThatDisclosureIsNotPracticable
text
Information about contingent assets that disclosure is not practicable
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.
disclosure: IAS 37 91
ifrs-full
InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable
text
Information about contingent liabilities that disclosure is not practicable
Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]
disclosure: IAS 37 91
ifrs-full
InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets
text block
Information about credit quality of neither past due nor impaired financial assets [text block]
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]
disclosure: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets
text
Information about credit quality of reinsurance contracts held that are assets
Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]
disclosure: IFRS 17 131 b – Effective 2021-01-01
ifrs-full
InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4
text
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4
Information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39G – Expiry date 2021-01-01
ifrs-full
InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates
text
Information about effect of regulatory frameworks in which entity operates
Information about the effect of the regulatory frameworks in which the entity operates.
disclosure: IFRS 17 126 – Effective 2021-01-01
ifrs-full
InformationAboutEntitysDefinitionsOfDefault
text
Information about entity’s definitions of default
Information about an entity’s definitions of default, including the reasons for selecting those definitions.
disclosure: IFRS 7 35F b
ifrs-full
InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted
text
Information about exposure arising from leases not yet commenced to which lessee is committed
Information about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed.
example: IFRS 16 59 b iv
ifrs-full
InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract
text
Information about exposures to market risk arising from embedded derivatives contained in host insurance contract
Information about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]
disclosure: IFRS 4 39 e – Expiry date 2021-01-01
ifrs-full
InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup
text
Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group
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: IFRS 7 B8H
ifrs-full
InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory
text block
Information about how designated risk component relates to hedged item in its entirety [text block]
The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]
disclosure: IFRS 7 22C b
ifrs-full
InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory
text block
Information about how entity determined risk component designated as hedged item [text block]
The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]]
disclosure: IFRS 7 22C a
ifrs-full
InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined
text
Information about how expected cash outflow on redemption or repurchase was determined
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]
disclosure: IAS 1 136A d
ifrs-full
InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted
text
Information about how expected volatility was determined, share options granted
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.
disclosure: IFRS 2 47 a ii
ifrs-full
InformationAboutHowFairValueWasMeasuredShareOptionsGranted
text
Information about how fair value was measured, share options granted
Information on how the fair value of share options granted was measured.
disclosure: IFRS 2 47 a
ifrs-full
InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted
text
Information about how fair was determined if not on basis of observable market, other equity instruments granted
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.
disclosure: IFRS 2 47 b i
ifrs-full
InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets
text
Information about how lessor manages risk associated with rights it retains in underlying assets
Information about how the lessor manages the risk associated with the rights it retains in underlying assets.
disclosure: IFRS 16 92 b
ifrs-full
InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined
text
Information about how maximum exposure to loss from interests in structured entities is determined
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]
disclosure: IFRS 12 29 c
ifrs-full
InformationAboutHowMaximumExposureToLossIsDetermined
text
Information about how maximum exposure to loss from continuing involvement is determined
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]
disclosure: IFRS 7 42E c
ifrs-full
InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions
text
Information about lessee’s exposure arising from extension options and termination options
Information about the lessee’s exposure arising from extension options and termination options.
example: IFRS 16 59 b ii
ifrs-full
InformationAboutLesseesExposureArisingFromResidualValueGuarantees
text
Information about lessee’s exposure arising from residual value guarantees
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.
example: IFRS 16 59 b iii
ifrs-full
InformationAboutLesseesExposureArisingFromVariableLeasePayments
text
Information about lessee’s exposure arising from variable lease payments
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.
example: IFRS 16 59 b i
ifrs-full
InformationAboutMajorCustomers
text
Information about major customers
Information about the entity’s major customers and the extent of the entity’s reliance on them.
disclosure: IFRS 8 34
ifrs-full
InformationAboutMarketForFinancialInstruments
text
Information about market for financial instruments
Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 30 c – Expiry date 2021-01-01
ifrs-full
InformationAboutNatureOfLesseesLeasingActivities
text
Information about nature of lessee’s leasing activities
Information about the nature of the lessee’s leasing activities.
example: IFRS 16 59 a
ifrs-full
InformationAboutNatureOfLessorsLeasingActivities
text
Information about nature of lessor’s leasing activities
Information about the nature of the lessor’s leasing activities.
disclosure: IFRS 16 92 a
ifrs-full
InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments
text
Information about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instruments
Information about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]]
disclosure: IAS 1 136A b
ifrs-full
InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability
text
Information about potential exposure to future cash outflows not reflected in measurement of lease liability
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]
example: IFRS 16 59 b
ifrs-full
InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory
text block
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]
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]
disclosure: IFRS 15 115
ifrs-full
InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee
text
Information about restrictions or covenants imposed by leases on lessee
Information about the restrictions or covenants imposed by leases on the lessee.
example: IFRS 16 59 c
ifrs-full
InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets
text
Information about risk management strategy for rights that lessor retains in underlying assets
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.
disclosure: IFRS 16 92 b
ifrs-full
InformationAboutSaleAndLeasebackTransactions
text
Information about sale and leaseback transactions
Information about the sale and leaseback transactions.
example: IFRS 16 59 d
ifrs-full
InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity
text
Information about significant judgements and assumptions made in determining that entity is investment entity
Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]
disclosure: IFRS 12 9A
ifrs-full
InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets
text
Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets
Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.
disclosure: IFRS 7 23C b i
ifrs-full
InformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements
text
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
Information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.
disclosure: IFRS 4 39H – Expiry date 2021-01-01
ifrs-full
InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments
text
Information about whether and how entity intends to dispose of financial instruments
Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 30 d – Expiry date 2021-01-01
ifrs-full
InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted
text
Information how fair value was measured, other equity instruments granted
Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.
disclosure: IFRS 2 47 b
ifrs-full
InformationOnEntitysWriteoffPolicy
text
Information on entity’s write-off policy
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.
disclosure: IFRS 7 35F e
ifrs-full
InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9
text
Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9
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.
disclosure: IFRS 7 42J a
ifrs-full
InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets
text
Information on how entity determined that financial assets are credit-impaired financial assets
Information on how an entity determined that financial assets are credit-impaired financial assets.
disclosure: IFRS 7 35F d
ifrs-full
InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition
text
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition
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]]
disclosure: IFRS 7 35F a
ifrs-full
InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17
text
Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17
Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.
disclosure: IFRS 17 C33 a – Effective 2021-01-01
ifrs-full
InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements
text
Information on how incremental fair value granted was measured, modified share-based payment arrangements
Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]]
disclosure: IFRS 2 47 c iii
ifrs-full
InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis
text
Information on how instruments were grouped if expected credit losses were measured on collective basis
Information on how the instruments were grouped if expected credit losses were measured on a collective basis.
disclosure: IFRS 7 35F c
ifrs-full
InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied
text
Information on how requirements for modification of contractual cash flows of financial assets have been applied
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.
disclosure: IFRS 7 35F f
ifrs-full
InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted
text
Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted
Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).
disclosure: IFRS 2 47 b ii
ifrs-full
InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted
text
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted
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: IFRS 2 47 b iii
ifrs-full
InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted
text
Information whether and how other features were incorporated into measurement of fair value, share options granted
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: IFRS 2 47 a iii
ifrs-full
InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements
text
Information whether entity complied with any externally imposed capital requirements
Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]
disclosure: IAS 1 135 d
ifrs-full
InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse
text
Information whether recoverable amount of asset is fair value less costs of disposal or value in use
Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]]
disclosure: IAS 36 130 e
ifrs-full
InitiallyAppliedIFRSsAxis
axis
Initially applied IFRSs [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 8 28
ifrs-full
InitiallyAppliedIFRSsMember
member
Initially applied IFRSs [member]
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]]
disclosure: IAS 8 28
ifrs-full
InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis
axis
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 117 a – Effective 2021-01-01
ifrs-full
InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Member
member
Inputs to methods used to measure contracts within scope of IFRS 17 [member]
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: IFRS 17 117 a – Effective 2021-01-01
ifrs-full
InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17
X.XX instant
Input to method used to measure contracts within scope of IFRS 17
The value of an input to a method used to measure contracts within the scope of IFRS 17.
disclosure: IFRS 17 117 a – Effective 2021-01-01
ifrs-full
InsuranceContractsAxis
axis
Insurance contracts [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01
ifrs-full
InsuranceContractsByComponentsAxis
axis
Insurance contracts by components [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01
ifrs-full
InsuranceContractsByComponentsMember
member
Insurance contracts by components [member]
This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the “Insurance contracts by components” axis if no other member is used. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01
ifrs-full
InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis
axis
Insurance contracts by remaining coverage and incurred claims [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 100 – Effective 2021-01-01
ifrs-full
InsuranceContractsByRemainingCoverageAndIncurredClaimsMember
member
Insurance contracts by remaining coverage and incurred claims [member]
This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the “Insurance contracts by remaining coverage and incurred claims” axis if no other member is used. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 100 – Effective 2021-01-01
ifrs-full
InsuranceContractsIssuedMember
member
Insurance contracts issued [member]
This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01
ifrs-full
InsuranceContractsIssuedThatAreAssets
X instant, debit
Insurance contracts issued that are assets
The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]
disclosure: IAS 1 54 da – Effective 2021-01-01, disclosure: IFRS 17 78 a – Effective 2021-01-01
ifrs-full
InsuranceContractsIssuedThatAreLiabilities
X instant, credit
Insurance contracts issued that are liabilities
The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]
disclosure: IAS 1 54 ma – Effective 2021-01-01, disclosure: IFRS 17 78 b – Effective 2021-01-01
ifrs-full
InsuranceContractsLiabilityAsset
X instant, credit
Insurance contracts liability (asset)
The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]
disclosure: IFRS 17 99 b – Effective 2021-01-01
ifrs-full
InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome
X instant, credit
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
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)]
disclosure: IFRS 17 113 c – Effective 2021-01-01
ifrs-full
InsuranceContractsMember
member
Types of insurance contracts [member]
This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the “Types of insurance contracts” axis if no other member is used.
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
InsuranceContractsMember2017
member
Insurance contracts [member]
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 60–70 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.
disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01
ifrs-full
InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
member
Insurance contracts other than those to which premium allocation approach has been applied [member]
This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.
disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01
ifrs-full
InsuranceContractsThatAreAssets
X instant, debit
Insurance contracts that are assets
The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]
disclosure: IFRS 17 99 b – Effective 2021-01-01
ifrs-full
InsuranceContractsThatAreLiabilities
X instant, credit
Insurance contracts that are liabilities
The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]
disclosure: IFRS 17 99 b – Effective 2021-01-01
ifrs-full
InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
member
Insurance contracts to which premium allocation approach has been applied [member]
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: IFRS 17 100 c – Effective 2021-01-01
ifrs-full
InsuranceExpense
X duration, debit
Insurance expense
The amount of expense arising from purchased insurance.
common practice: IAS 1 112 c
ifrs-full
InsuranceFinanceIncomeExpenses
X duration, credit
Insurance finance income (expenses)
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.
disclosure: IFRS 17 110 – Effective 2021-01-01
ifrs-full
InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
ifrs-full
InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax
X duration, credit
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax
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. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax
X duration, credit
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax
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. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss
X duration, credit
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss
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]]
disclosure: IAS 1 82 bb – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01
ifrs-full
InsuranceRevenue
X duration, credit
Insurance revenue
The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of coverage and other 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: IAS 1 82 a ii – Effective 2021-01-01, disclosure: IFRS 17 80 a – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01
ifrs-full
InsuranceRevenueAbstract
Insurance revenue [abstract]
ifrs-full
InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows
X duration, credit
Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows
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)]
disclosure: IFRS 17 106 b – Effective 2021-01-01
ifrs-full
InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage
X duration, credit
Insurance revenue, amounts relating to changes in liability for remaining coverage
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]]
disclosure: IFRS 17 106 a – Effective 2021-01-01
ifrs-full
InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract
Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]
ifrs-full
InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk
X duration, credit
Insurance revenue, change in risk adjustment for non-financial risk
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]]
disclosure: IFRS 17 106 a ii – Effective 2021-01-01
ifrs-full
InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices
X duration, credit
Insurance revenue, contractual service margin recognised in profit or loss because of transfer of services
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 services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]]
disclosure: IFRS 17 106 a iii – Effective 2021-01-01
ifrs-full
InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod
X duration, credit
Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period
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]
disclosure: IFRS 17 106 a i – Effective 2021-01-01
ifrs-full
InsuranceRiskMember
member
Insurance risk [member]
This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a i – Effective 2021-01-01
ifrs-full
InsuranceServiceExpensesFromInsuranceContractsIssued
X duration, debit
Insurance service expenses from insurance contracts issued
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]]
disclosure: IAS 1 82 ab – Effective 2021-01-01, disclosure: IFRS 17 80 a – Effective 2021-01-01
ifrs-full
InsuranceServiceResult
X duration, credit
Insurance service result
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)]
disclosure: IFRS 17 80 a – Effective 2021-01-01
ifrs-full
InsuranceServiceResultAbstract
Insurance service result [abstract]
ifrs-full
IntangibleAssetFairValueUsedAsDeemedCost
X instant, debit
Intangible asset fair value used as deemed cost
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]
disclosure: IFRS 1 30
ifrs-full
IntangibleAssetsAcquiredByWayOfGovernmentGrant
X instant, debit
Intangible assets acquired by way of government grant
The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]
disclosure: IAS 38 122 c ii
ifrs-full
IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue
X instant, debit
Intangible assets acquired by way of government grant, fair value initially recognised
The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]
disclosure: IAS 38 122 c i
ifrs-full
IntangibleAssetsAndGoodwill
X instant, debit
Intangible assets and goodwill
The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
common practice: IAS 1 55
ifrs-full
IntangibleAssetsAndGoodwillAbstract
Intangible assets and goodwill [abstract]
ifrs-full
IntangibleAssetsAndGoodwillMember
member
Intangible assets and goodwill [member]
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]
common practice: IAS 38 118
ifrs-full
IntangibleAssetsMaterialToEntity
X instant, debit
Intangible assets material to entity
The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 122 b
ifrs-full
IntangibleAssetsMaterialToEntityAxis
axis
Intangible assets material to entity [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 38 122 b
ifrs-full
IntangibleAssetsMaterialToEntityMember
member
Intangible assets material to entity [member]
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: IAS 38 122 b
ifrs-full
IntangibleAssetsOtherThanGoodwill
X instant, debit
Intangible assets other than goodwill
The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
disclosure: IAS 1 54 c, disclosure: IAS 38 118 e
ifrs-full
IntangibleAssetsOtherThanGoodwillAbstract
Intangible assets other than goodwill [abstract]
ifrs-full
IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
X instant, debit
Intangible assets other than goodwill, revalued assets, at cost
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]
disclosure: IAS 38 124 a iii
ifrs-full
IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets
X instant, debit
Intangible assets other than goodwill, revalued assets
The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 124 a ii
ifrs-full
IntangibleAssetsOtherThanGoodwillMember
member
Intangible assets other than goodwill [member]
This member stands for intangible assets other than goodwill. It also represents the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used. [Refer: Intangible assets other than goodwill]
example: IAS 36 127, disclosure: IAS 38 118, example: IFRS 16 53
ifrs-full
IntangibleAssetsOtherThanGoodwillRevaluationSurplus
X instant, credit
Intangible assets other than goodwill, revaluation surplus
The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]
disclosure: IAS 38 124 b
ifrs-full
IntangibleAssetsPledgedAsSecurityForLiabilities
X instant, debit
Intangible assets pledged as security for liabilities
The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 122 d
ifrs-full
IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers
X instant, debit
Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers
The amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]
example: IFRS 4 IG23 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
IntangibleAssetsUnderDevelopment
X instant, debit
Intangible assets under development
The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 g
ifrs-full
IntangibleAssetsUnderDevelopmentMember
member
Intangible assets under development [member]
This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 g
ifrs-full
IntangibleAssetsWhoseTitleIsRestricted
X instant, debit
Intangible assets whose title is restricted
The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 122 d
ifrs-full
IntangibleAssetsWithIndefiniteUsefulLife
X instant, debit
Intangible assets with indefinite useful life
The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]
disclosure: IAS 36 134 b, disclosure: IAS 36 135 b, disclosure: IAS 38 122 a
ifrs-full
IntangibleAssetsWithIndefiniteUsefulLifeAxis
axis
Intangible assets with indefinite useful life [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 38 122 a
ifrs-full
IntangibleAssetsWithIndefiniteUsefulLifeMember
member
Intangible assets with indefinite useful life [member]
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: IAS 38 122 a
ifrs-full
IntangibleExplorationAndEvaluationAssets
X instant, debit
Intangible exploration and evaluation assets
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]]
common practice: IAS 38 119, disclosure: IFRS 6 25
ifrs-full
IntangibleExplorationAndEvaluationAssetsMember
member
Intangible exploration and evaluation assets [member]
This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
disclosure: IFRS 6 25
ifrs-full
InterestCostsAbstract
Interest costs [abstract]
ifrs-full
InterestCostsCapitalised
X duration
Interest costs capitalised
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.
common practice: IAS 1 112 c
ifrs-full
InterestCostsIncurred
X duration
Interest costs incurred
The amount of interest costs that an entity incurs.
common practice: IAS 1 112 c
ifrs-full
InterestExpense
X duration, debit
Interest expense
The amount of expense arising from interest.
disclosure: IFRS 12 B13 f, disclosure: IFRS 8 23 d, disclosure: IFRS 8 28 e
ifrs-full
InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss
X duration, debit
Interest expense for financial liabilities not at fair value through profit or loss
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]
disclosure: IFRS 7 20 b
ifrs-full
InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
X duration, credit
Interest expense (income), net defined benefit liability (asset)
The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]
disclosure: IAS 19 141 b
ifrs-full
InterestExpenseOnBankLoansAndOverdrafts
X duration, debit
Interest expense on bank loans and overdrafts
The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnBonds
X duration, debit
Interest expense on bonds
The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnBorrowings
X duration, debit
Interest expense on borrowings
The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnDebtInstrumentsIssued
X duration, debit
Interest expense on debt instruments issued
The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnDepositsFromBanks
X duration, debit
Interest expense on deposits from banks
The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnDepositsFromCustomers
X duration, debit
Interest expense on deposits from customers
The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss
X duration, debit
Interest expense on financial liabilities designated at fair value through profit or loss
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]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnFinancialLiabilitiesHeldForTrading
X duration, debit
Interest expense on financial liabilities held for trading
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]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnLeaseLiabilities
X duration, debit
Interest expense on lease liabilities
The amount of interest expense on lease liabilities. [Refer: Lease liabilities]
disclosure: IFRS 16 53 b
ifrs-full
InterestExpenseOnLiabilitiesDueToCentralBanks
X duration, debit
Interest expense on liabilities due to central banks
The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnOtherFinancialLiabilities
X duration, debit
Interest expense on other financial liabilities
The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]
common practice: IAS 1 112 c
ifrs-full
InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent
X duration, debit
Interest expense on repurchase agreements and cash collateral on securities lent
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]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
ifrs-full
InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost
X duration, credit
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
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]
disclosure: IFRS 7 12C b
ifrs-full
InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9
X duration, credit
Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9
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]
disclosure: IFRS 7 42N b
ifrs-full
InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9
X duration, credit
Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9
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]
disclosure: IFRS 7 42N b
ifrs-full
InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost
X duration, credit
Interest revenue for financial assets measured at amortised cost
The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]
disclosure: IFRS 7 20 b
ifrs-full
InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
X duration, credit
Interest income for financial assets not at fair value through profit or loss
The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]
disclosure: IFRS 7 20 b – Expiry date 2021-01-01
ifrs-full
InterestIncomeOnAvailableforsaleFinancialAssets
X duration, credit
Interest income on available-for-sale financial assets
The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]
common practice: IAS 1 112 c – Expiry date 2021-01-01
ifrs-full
InterestIncomeOnCashAndBankBalancesAtCentralBanks
X duration, credit
Interest income on cash and bank balances at central banks
The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnCashAndCashEquivalents
X duration, credit
Interest income on cash and cash equivalents
The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnDebtInstrumentsHeld
X duration, credit
Interest income on debt instruments held
The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnDeposits
X duration, credit
Interest income on deposits
The amount of interest income on deposits. [Refer: Interest income]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss
X duration, credit
Interest income on financial assets designated at fair value through profit or loss
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]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnFinancialAssetsHeldForTrading
X duration, credit
Interest income on financial assets held for trading
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]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnHeldtomaturityInvestments
X duration, credit
Interest income on held-to-maturity investments
The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]
common practice: IAS 1 112 c – Expiry date 2021-01-01
ifrs-full
InterestIncomeOnImpairedFinancialAssetsAccrued
X duration, credit
Interest income on impaired financial assets accrued
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]
disclosure: IFRS 7 20 d – Expiry date 2021-01-01
ifrs-full
InterestIncomeOnImpairedFinancialAssetsAccruedAbstract
Interest income on impaired financial assets accrued [abstract]
ifrs-full
InterestIncomeOnLoansAndAdvancesToBanks
X duration, credit
Interest income on loans and advances to banks
The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnLoansAndAdvancesToCustomers
X duration, credit
Interest income on loans and advances to customers
The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnLoansAndReceivables
X duration, credit
Interest income on loans and receivables
The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]
common practice: IAS 1 112 c – Expiry date 2021-01-01
ifrs-full
InterestIncomeOnOtherFinancialAssets
X duration, credit
Interest income on other financial assets
The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
X duration, credit
Interest income on reverse repurchase agreements and cash collateral on securities borrowed
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]
common practice: IAS 1 112 c
ifrs-full
InterestIncomeReimbursementRights
X duration, debit
Interest income, reimbursement rights
The increase (decrease) in reimbursement rights resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights, at fair value]
disclosure: IAS 19 141 b
ifrs-full
InterestPaidClassifiedAsFinancingActivities
X duration, credit
Interest paid, classified as financing activities
The cash outflow for interest paid, classified as financing activities.
disclosure: IAS 7 31
ifrs-full
InterestPaidClassifiedAsInvestingActivities
X duration, credit
Interest paid, classified as investing activities
The cash outflow for interest paid, classified as investing activities.
disclosure: IAS 7 31
ifrs-full
InterestPaidClassifiedAsOperatingActivities
X duration, credit
Interest paid, classified as operating activities
The cash outflow for interest paid, classified as operating activities.
disclosure: IAS 7 31
ifrs-full
InterestPayable
X instant, credit
Interest payable
The amount of interest recognised as a liability.
common practice: IAS 1 112 c
ifrs-full
InterestRateMeasurementInputMember
member
Interest rate, measurement input [member]
This member stands for an interest rate used as a measurement input.
example: IFRS 13 B36 a
ifrs-full
InterestRateRiskMember
member
Interest rate risk [member]
This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms
ifrs-full
InterestRateSwapContractMember
member
Interest rate swap contract [member]
This member stands for an interest rate swap contract. [Refer: Swap contract [member]]
common practice: IAS 1 112 c
ifrs-full
InterestRateTypesMember
member
Interest rate types [member]
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]]
common practice: IFRS 7 39
ifrs-full
InterestReceivable
X instant, debit
Interest receivable
The amount of interest recognised as a receivable.
common practice: IAS 1 112 c
ifrs-full
InterestReceivedClassifiedAsInvestingActivities
X duration, debit
Interest received, classified as investing activities
The cash inflow from interest received, classified as investing activities.
disclosure: IAS 7 31
ifrs-full
InterestReceivedClassifiedAsOperatingActivities
X duration, debit
Interest received, classified as operating activities
The cash inflow from interest received, classified as operating activities.
disclosure: IAS 7 31
ifrs-full
InterestRevenueCalculatedUsingEffectiveInterestMethod
X duration, credit
Interest revenue calculated using effective interest method
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]
disclosure: IAS 1 82 a i – Effective 2021-01-01, disclosure: IAS 1 82 a
ifrs-full
InterestRevenueExpense
X duration, credit
Interest income (expense)
The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
common practice: IAS 1 85, disclosure: IFRS 8 28 e, disclosure: IFRS 8 23
ifrs-full
InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
X duration, credit
Interest revenue for financial assets measured at fair value through other comprehensive income
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]
disclosure: IFRS 7 20 b
ifrs-full
InternalCreditGradesAxis
axis
Internal credit grades [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
InternalCreditGradesMember
member
Internal credit grades [member]
This member stands for credit grades that have been developed by the entity itself.
disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
InternallyGeneratedMember
member
Internally generated [member]
This member stands for items that have been internally generated by the entity.
disclosure: IAS 38 118
ifrs-full
IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011
X instant, credit
Intrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vested
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).
disclosure: IFRS 2 51 b ii
ifrs-full
Inventories
X instant, debit
Current inventories
The amount of current inventories. [Refer: Inventories]
disclosure: IAS 1 54 g, example: IAS 1 68, disclosure: IAS 2 36 b
ifrs-full
InventoriesAtFairValueLessCostsToSell
X instant, debit
Inventories, at fair value less costs to sell
The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]
disclosure: IAS 2 36 c
ifrs-full
InventoriesAtNetRealisableValue
X instant, debit
Inventories, at net realisable value
The amount of inventories carried at net realisable value. [Refer: Inventories]
common practice: IAS 2 36
ifrs-full
InventoriesPledgedAsSecurityForLiabilities
X instant, debit
Inventories pledged as security for liabilities
The amount of inventories pledged as security for liabilities. [Refer: Inventories]
disclosure: IAS 2 36 h
ifrs-full
InventoriesTotal
X instant, debit
Inventories
The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]
disclosure: IAS 1 54 g
ifrs-full
InventoryCostFormulas
text
Description of inventory cost formulas
The description of the cost formulas used to measure inventory. [Refer: Inventories]
disclosure: IAS 2 36 a
ifrs-full
InventoryRecognisedAsOfAcquisitionDate
X instant, debit
Inventory recognised as of acquisition date
The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]
example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-full
InventoryWritedown2011
X duration
Inventory write-down
The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]
disclosure: IAS 1 98 a, disclosure: IAS 2 36 e
ifrs-full
InvestmentAccountedForUsingEquityMethod
X instant, debit
Investments accounted for using equity method
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]]
disclosure: IAS 1 54 e, disclosure: IFRS 12 B16, disclosure: IFRS 8 24 a
ifrs-full
InvestmentContractsLiabilities
X instant, credit
Investment contracts liabilities
The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.
common practice: IAS 1 55
ifrs-full
InvestmentFundsAmountContributedToFairValueOfPlanAssets
X instant, debit
Investment funds, amount contributed to fair value of plan assets
The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]
example: IAS 19 142 f
ifrs-full
InvestmentFundsMember
member
Investment funds [member]
This member stands for investment funds.
example: IFRS 12 B23 c
ifrs-full
InvestmentIncome
X duration, credit
Investment income
The amount of investment income, such as interest and dividends.
common practice: IAS 1 85, disclosure: IAS 26 35 b iii
ifrs-full
InvestmentProperty
X instant, debit
Investment property
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.
disclosure: IAS 1 54 b, disclosure: IAS 40 76, disclosure: IAS 40 79 d
ifrs-full
InvestmentPropertyAbstract
Investment property [abstract]
ifrs-full
InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale
X instant, debit
Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale
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]
disclosure: IAS 40 78 d ii
ifrs-full
InvestmentPropertyCompleted
X instant, debit
Investment property completed
The amount of investment property whose construction or development is complete. [Refer: Investment property]
common practice: IAS 1 112 c
ifrs-full
InvestmentPropertyCompletedMember
member
Investment property completed [member]
This member stands for completed investment property. [Refer: Investment property completed]
common practice: IAS 1 112 c
ifrs-full
InvestmentPropertyFairValueUsedAsDeemedCost
X instant, debit
Investment property fair value used as deemed cost
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]
disclosure: IFRS 1 30
ifrs-full
InvestmentPropertyMember
member
Investment property [member]
This member stands for investment property. It also represents the standard value for the “Types of investment property” axis if no other member is used. [Refer: Investment property]
common practice: IAS 1 112 c, example: IFRS 13 IE60, example: IFRS 13 94
ifrs-full
InvestmentPropertyUnderConstructionOrDevelopment
X instant, debit
Investment property under construction or development
The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]
common practice: IAS 1 112 c
ifrs-full
InvestmentPropertyUnderConstructionOrDevelopmentMember
member
Investment property under construction or development [member]
This member stands for investment property under construction or development. [Refer: Investment property under construction or development]
common practice: IAS 1 112 c
ifrs-full
InvestmentsAccountedForUsingEquityMethodAbstract
Investments accounted for using equity method [abstract]
ifrs-full
InvestmentsAccountedForUsingEquityMethodMember
member
Investments accounted for using equity method [member]
This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
common practice: IAS 36 127
ifrs-full
InvestmentsForRiskOfPolicyholders
X instant, debit
Investments for risk of policyholders
The amount of investments against insurance liabilities where all risk is borne by the policyholders.
common practice: IAS 1 55
ifrs-full
InvestmentsInAssociates
X instant, debit
Investments in associates
The amount of investments in associates in an entity’s separate financial statements. [Refer: Associates [member]]
disclosure: IAS 27 10
ifrs-full
InvestmentsInAssociatesAccountedForUsingEquityMethod
X instant, debit
Investments in associates accounted for using equity method
The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]
common practice: IAS 1 55
ifrs-full
InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis
axis
Investments in equity instruments designated at fair value through other comprehensive income [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 11A c
ifrs-full
InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
member
Investments in equity instruments designated at fair value through other comprehensive income [member]
This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the “Investments in equity instruments designated at fair value through other comprehensive income” axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]
disclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h
ifrs-full
InvestmentsInJointVentures
X instant, debit
Investments in joint ventures
The amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Joint ventures [member]]
disclosure: IAS 27 10
ifrs-full
InvestmentsInJointVenturesAccountedForUsingEquityMethod
X instant, debit
Investments in joint ventures accounted for using equity method
The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]
common practice: IAS 1 55
ifrs-full
InvestmentsInSubsidiaries
X instant, debit
Investments in subsidiaries
The amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Subsidiaries [member]]
disclosure: IAS 27 10
ifrs-full
InvestmentsInSubsidiariesJointVenturesAndAssociates
X instant, debit
Investments in subsidiaries, joint ventures and associates
The amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]
disclosure: IAS 27 10
ifrs-full
InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract
Investments in subsidiaries, joint ventures and associates [abstract]
ifrs-full
InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
X instant, debit
Investments other than investments accounted for using equity method
The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
common practice: IAS 1 55
ifrs-full
IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
X duration, debit
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 m
ifrs-full
IssuedCapital
X instant, credit
Issued capital
The nominal value of capital issued.
example: IAS 1 78 e
ifrs-full
IssuedCapitalMember
member
Issued capital [member]
This member stands for a component of equity representing issued capital.
disclosure: IAS 1 106
ifrs-full
IssueOfConvertibleInstruments
X duration, credit
Issue of convertible instruments
The change in equity resulting from the issuing of convertible instruments.
common practice: IAS 1 106 d
ifrs-full
IssueOfEquity
X duration, credit
Issue of equity
The increase in equity through the issue of equity instruments.
disclosure: IAS 1 106 d iii
ifrs-full
IssuesFairValueMeasurementAssets
X duration, debit
Issues, fair value measurement, assets
The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
IssuesFairValueMeasurementEntitysOwnEquityInstruments
X duration, credit
Issues, fair value measurement, entity’s own equity instruments
The increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
IssuesFairValueMeasurementLiabilities
X duration, credit
Issues, fair value measurement, liabilities
The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
esef_cor
ItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquities
guidance
Items are further detailed in section [800100] Subclassifications of assets, liabilities and equities
esef_cor
ItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpense
guidance
Items are further detailed in section [800200] Analysis of income and expense
esef_cor
ItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosures
guidance
Items are further detailed in section [800300] Statement of cash flows, additional disclosures
esef_cor
ItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosures
guidance
Items are further detailed in section [800400] Statement of changes in equity, additional disclosures
ifrs-full
ItemsForPresentationOfRegulatoryDeferralAccountsAbstract
Items for presentation of regulatory deferral accounts [abstract]
ifrs-full
ItemsInCourseOfCollectionFromOtherBanks
X instant, debit
Items in course of collection from other banks
The amount of items that have been transmitted from other banks but not yet been received and processed by the entity.
common practice: IAS 1 55
ifrs-full
ItemsInCourseOfTransmissionToOtherBanks
X instant, credit
Items in course of transmission to other banks
The amount of items that have been transmitted to but not yet received and processed by other banks.
common practice: IAS 1 55
ifrs-full
ItemsOfContingentLiabilitiesAxis
axis
Items of contingent liabilities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 3 B64 j
ifrs-full
ItemsOfContingentLiabilitiesMember
member
Items of contingent liabilities [member]
This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the “Items of contingent liabilities” axis if no other member is used. [Refer: Contingent liabilities [member]]
disclosure: IFRS 3 B64 j
ifrs-full
JointControlOrSignificantInfluenceMember
member
Entities with joint control or significant influence over entity [member]
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: IAS 24 19 b
ifrs-full
JointOperationsAxis
axis
Joint operations [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 12 B4 c
ifrs-full
JointOperationsMember
member
Joint operations [member]
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: IFRS 12 B4 c
ifrs-full
JointVenturesAxis
axis
Joint ventures [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
JointVenturesMember
member
Joint ventures [member]
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: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M a – Effective on first application of IFRS 9, disclosure: IFRS 4 39J a – Expiry date 2021-01-01
ifrs-full
JointVenturesWhereEntityIsVenturerMember
member
Joint ventures where entity is venturer [member]
This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]]
disclosure: IAS 24 19 e
ifrs-full
KeyManagementPersonnelCompensation
X duration, debit
Key management personnel compensation
The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]
disclosure: IAS 24 17
ifrs-full
KeyManagementPersonnelCompensationOtherLongtermBenefits
X duration, debit
Key management personnel compensation, other long-term employee benefits
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]]
disclosure: IAS 24 17 c
ifrs-full
KeyManagementPersonnelCompensationPostemploymentBenefits
X duration, debit
Key management personnel compensation, post-employment benefits
The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]
disclosure: IAS 24 17 b
ifrs-full
KeyManagementPersonnelCompensationSharebasedPayment
X duration, debit
Key management personnel compensation, share-based payment
The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]
disclosure: IAS 24 17 e
ifrs-full
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
X duration, debit
Key management personnel compensation, short-term employee benefits
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]]
disclosure: IAS 24 17 a
ifrs-full
KeyManagementPersonnelCompensationTerminationBenefits
X duration, debit
Key management personnel compensation, termination benefits
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]]
disclosure: IAS 24 17 d
ifrs-full
KeyManagementPersonnelOfEntityOrParentMember
member
Key management personnel of entity or parent [member]
This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.
disclosure: IAS 24 19 f
ifrs-full
Land
X instant, debit
Land
The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
example: IAS 16 37 a
ifrs-full
LandAndBuildings
X instant, debit
Land and buildings
The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
example: IAS 16 37 b
ifrs-full
LandAndBuildingsAbstract
Land and buildings [abstract]
ifrs-full
LandAndBuildingsMember
member
Land and buildings [member]
This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
example: IAS 16 37 b
ifrs-full
LandMember
member
Land [member]
This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
example: IAS 16 37 a
ifrs-full
LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember
member
Later than 15 years and not later than 20 years [member]
This member stands for a time band of later than 15 years and not later than 20 years.
example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanFiveYearsAndNotLaterThanSevenYearsMember
member
Later than five years and not later than seven years [member]
This member stands for a time band of later than five years and not later than seven years.
example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanFiveYearsAndNotLaterThanTenYearsMember
member
Later than five years and not later than 10 years [member]
This member stands for a time band of later than five years and not later than 10 years.
common practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanFiveYearsMember
member
Later than five years [member]
This member stands for a time band of later than five years.
disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B35 g, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanFourMonthsMember
member
Later than four months [member]
This member stands for a time band of later than four months.
common practice: IAS 1 112 c
ifrs-full
LaterThanFourYearsAndNotLaterThanFiveYearsMember
member
Later than four years and not later than five years [member]
This member stands for a time band of later than four years and not later than five years.
common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanOneMonthAndNotLaterThanSixMonthsMember
member
Later than one month and not later than six months [member]
This member stands for a time band of later than one month and not later than six months.
example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanOneMonthAndNotLaterThanThreeMonthsMember
member
Later than one month and not later than three months [member]
This member stands for a time band of later than one month and not later than three months.
example: IFRS 7 B11 b, example: IFRS 7 B35 b, example: IFRS 7 IG31A
ifrs-full
LaterThanOneMonthAndNotLaterThanTwoMonthsMember
member
Later than one month and not later than two months [member]
This member stands for a time band of later than one month and not later than two months.
common practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
LaterThanOneYearAndNotLaterThanFiveYearsMember
member
Later than one year and not later than five years [member]
This member stands for a time band of later than one year and not later than five years.
example: IFRS 7 B11 d, example: IFRS 7 IG31A
ifrs-full
LaterThanOneYearAndNotLaterThanThreeYearsMember
member
Later than one year and not later than three years [member]
This member stands for a time band of later than one year and not later than three years.
example: IFRS 7 B35 e, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanOneYearAndNotLaterThanTwoYearsMember
member
Later than one year and not later than two years [member]
This member stands for a time band of later than one year and not later than two years.
common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanOneYearMember
member
Later than one year [member]
This member stands for a time band of later than one year.
disclosure: IAS 1 61 b, example: IFRS 7 IG28 d – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01
ifrs-full
LaterThanSevenYearsAndNotLaterThanTenYearsMember
member
Later than seven years and not later than 10 years [member]
This member stands for a time band of later than seven years and not later than 10 years.
example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanSixMonthsAndNotLaterThanOneYearMember
member
Later than six months and not later than one year [member]
This member stands for a time band of later than six months and not later than one year.
example: IFRS 7 B35 d, example: IFRS 7 B11, example: IFRS 7 IG28 c – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01, example: IFRS 7 IG31A
ifrs-full
LaterThanSixMonthsMember
member
Later than six months [member]
This member stands for a time band of later than six months.
common practice: IAS 1 112 c
ifrs-full
LaterThanTenYearsAndNotLaterThanFifteenYearsMember
member
Later than 10 years and not later than 15 years [member]
This member stands for a time band of later than 10 years and not later than 15 years.
example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanTenYearsMember
member
Later than 10 years [member]
This member stands for a time band of later than 10 years.
common practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanThreeMonthsAndNotLaterThanFourMonthsMember
member
Later than three months and not later than four months [member]
This member stands for a time band of later than three months and not later than four months.
common practice: IAS 1 112 c
ifrs-full
LaterThanThreeMonthsAndNotLaterThanOneYearMember
member
Later than three months and not later than one year [member]
This member stands for a time band of later than three months and not later than one year.
example: IFRS 7 B11 c
ifrs-full
LaterThanThreeMonthsAndNotLaterThanSixMonthsMember
member
Later than three months and not later than six months [member]
This member stands for a time band of later than three months and not later than six months.
example: IFRS 7 B35 c, example: IFRS 7 B11, example: IFRS 7 IG28 b – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01, example: IFRS 7 IG31A
ifrs-full
LaterThanThreeMonthsMember
member
Later than three months [member]
This member stands for a time band of later than three months.
example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
LaterThanThreeYearsAndNotLaterThanFiveYearsMember
member
Later than three years and not later than five years [member]
This member stands for a time band of later than three years and not later than five years.
example: IFRS 7 B35 f, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanThreeYearsAndNotLaterThanFourYearsMember
member
Later than three years and not later than four years [member]
This member stands for a time band of later than three years and not later than four years.
common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanThreeYearsMember
member
Later than three years [member]
This member stands for a time band of later than three years.
example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember
member
Later than 20 years and not later than twenty-five years [member]
This member stands for a time band of later than 20 years and not later than twenty-five years.
example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
member
Later than two months and not later than three months [member]
This member stands for a time band of later than two months and not later than three months.
common practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
LaterThanTwoYearsAndNotLaterThanFiveYearsMember
member
Later than two years and not later than five years [member]
This member stands for a time band of later than two years and not later than five years.
common practice: IAS 1 112 c
ifrs-full
LaterThanTwoYearsAndNotLaterThanThreeYearsMember
member
Later than two years and not later than three years [member]
This member stands for a time band of later than two years and not later than three years.
common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
X instant, credit
Lease commitments for short-term leases for which recognition exemption has been used
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: IFRS 16 55
ifrs-full
LeaseholdImprovementsMember
member
Leasehold improvements [member]
This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.
common practice: IAS 16 37
ifrs-full
LeaseLiabilities
X instant, credit
Lease liabilities
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.
disclosure: IFRS 16 47 b
ifrs-full
LeaseLiabilitiesAbstract
Lease liabilities [abstract]
ifrs-full
LeaseLiabilitiesMember
member
Lease liabilities [member]
This member stands for lease liabilities. [Refer: Lease liabilities]
example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-full
LeaseReceivablesMember
member
Lease receivables [member]
This member stands for receivables related to leases.
disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N
ifrs-full
LeasesAsLesseeRelatedPartyTransactions
X duration
Leases as lessee, related party transactions
The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 d
ifrs-full
LeasesAsLessorRelatedPartyTransactions
X duration
Leases as lessor, related party transactions
The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 d
ifrs-full
LegalFormOfEntity
text
Legal form of entity
Information about the legal structure under which the entity operates.
disclosure: IAS 1 138 a
ifrs-full
LegalProceedingsContingentLiabilityMember
member
Legal proceedings contingent liability [member]
This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]
example: IAS 37 88
ifrs-full
LegalProceedingsProvision
X instant, credit
Legal proceedings provision
The amount of provision for legal proceedings. [Refer: Other provisions]
example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-full
LegalProceedingsProvisionAbstract
Legal proceedings provision [abstract]
ifrs-full
LegalProceedingsProvisionMember
member
Legal proceedings provision [member]
This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]
example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-full
LengthOfLifeOfLimitedLifeEntity
text
Length of life of limited life entity
Information about the length of the entity’s life if it is a limited life entity.
disclosure: IAS 1 138 d
ifrs-full
Level1OfFairValueHierarchyMember
member
Level 1 of fair value hierarchy [member]
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.
disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-full
Level2And3OfFairValueHierarchyMember
member
Level 2 and 3 of fair value hierarchy [member]
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: IAS 19 142
ifrs-full
Level2OfFairValueHierarchyMember
member
Level 2 of fair value hierarchy [member]
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.
disclosure: IFRS 13 93 b
ifrs-full
Level3OfFairValueHierarchyMember
member
Level 3 of fair value hierarchy [member]
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: IFRS 13 93 b
ifrs-full
LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities
X.XX instant
Level of participation of entity compared with other participating entities
The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 148 d v
ifrs-full
LevelOfPriceIndex
X.XX instant
Level of price index
The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
disclosure: IAS 29 39 c
ifrs-full
LevelOfRoundingUsedInFinancialStatements
text
Level of rounding used in financial statements
Information about the level of rounding used in the presentation of amounts in the financial statements.
disclosure: IAS 1 51 e
ifrs-full
LevelsOfFairValueHierarchyAxis
axis
Levels of fair value hierarchy [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-full
Liabilities
X instant, credit
Liabilities
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.
disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 d, disclosure: IFRS 8 23
ifrs-full
LiabilitiesAbstract
Liabilities [abstract]
ifrs-full
LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources
X instant, credit
Liabilities arising from exploration for and evaluation of mineral resources
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.
disclosure: IFRS 6 24 b
ifrs-full
LiabilitiesArisingFromFinancingActivities
X instant, credit
Liabilities arising from financing activities
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]
example: IAS 7 44D
ifrs-full
LiabilitiesArisingFromFinancingActivitiesAxis
axis
Liabilities arising from financing activities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IAS 7 44D
ifrs-full
LiabilitiesArisingFromFinancingActivitiesMember
member
Liabilities arising from financing activities [member]
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]
example: IAS 7 44D
ifrs-full
LiabilitiesArisingFromInsuranceContracts
X instant, credit
Liabilities under insurance contracts and reinsurance contracts issued
The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]
example: IAS 1 55 – Expiry date 2021-01-01, disclosure: IFRS 4 37 b – Expiry date 2021-01-01, disclosure: IFRS 4 37 e – Expiry date 2021-01-01, example: IFRS 4 IG20 a – Expiry date 2021-01-01, example: IFRS 4 IG37 a – Expiry date 2021-01-01
ifrs-full
LiabilitiesDueToCentralBanks
X instant, credit
Liabilities due to central banks
The amount of liabilities due to central banks.
common practice: IAS 1 55
ifrs-full
LiabilitiesForIncurredClaimsMember
member
Liabilities for incurred claims [member]
This member stands for an entity’s obligation to 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.
disclosure: IFRS 17 100 c – Effective 2021-01-01
ifrs-full
LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17
X instant, credit
Liabilities for incurred claims that arise from contracts within scope of IFRS 17
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: IFRS 17 130 – Effective 2021-01-01
ifrs-full
LiabilitiesFromSharebasedPaymentTransactions2011
X instant, credit
Liabilities from share-based payment transactions
The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
disclosure: IFRS 2 51 b i
ifrs-full
LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
X instant, credit
Liabilities included in disposal groups classified as held for sale
The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]
disclosure: IAS 1 54 p, disclosure: IFRS 5 38
ifrs-full
LiabilitiesIncurred
X instant, credit
Liabilities incurred
The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 f iii
ifrs-full
LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013
X duration, credit
Liabilities in subsidiary or businesses acquired or disposed
The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]
disclosure: IAS 7 40 d
ifrs-full
LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis
axis
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 13 98
ifrs-full
LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember
member
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]
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: IFRS 13 98
ifrs-full
LiabilitiesMember
member
Liabilities [member]
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]
disclosure: IFRS 13 93
ifrs-full
LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures
X instant, credit
Liabilities or components of equity relating to discretionary participation features
The amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
example: IFRS 4 IG22 f – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits
X instant, credit
Liabilities other than actuarial present value of promised retirement benefits
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]
disclosure: IAS 26 35 a v
ifrs-full
LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
X instant, credit
Liabilities recognised in entity’s financial statements in relation to structured entities
The amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]
disclosure: IFRS 12 29 a
ifrs-full
LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
X instant, credit
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
The amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
disclosure: IFRS 4 39C a – Expiry date 2021-01-01
ifrs-full
LiabilitiesToWhichSignificantRestrictionsApply
X instant, credit
Liabilities to which significant restrictions apply
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: IFRS 12 13 c
ifrs-full
LiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract
Liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-full
LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear
X instant, credit
Liabilities with significant risk of material adjustments within next financial year
The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.
disclosure: IAS 1 125 b
ifrs-full
LiabilityAssetOfDefinedBenefitPlans
X instant, credit
Net defined benefit liability (asset)
The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 140 a
ifrs-full
LicenceFeeIncome
X duration, credit
Licence fee income
The amount of income arising from licence fees.
common practice: IAS 1 112 c
ifrs-full
LicencesAndFranchises
X instant, debit
Licences and franchises
The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 d
ifrs-full
LicencesAndFranchisesMember
member
Licences and franchises [member]
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]
example: IAS 38 119 d
ifrs-full
LicencesMember
member
Licences [member]
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]
common practice: IAS 38 119
ifrs-full
LifeInsuranceContractsMember
member
Life insurance contracts [member]
This member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
LifetimeExpectedCreditLossesMember
member
Lifetime expected credit losses [member]
This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]
disclosure: IFRS 7 35H b, disclosure: IFRS 7 35M b
ifrs-full
LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved
text
Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved
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.
disclosure: IFRS 7 41 b
ifrs-full
LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill
text
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
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]
disclosure: IAS 38 118 d
esef_cor
LineItemsNotDimensionallyQualified
table
Line items not dimensionally qualified
ifrs-full
LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
text
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets
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]
disclosure: IFRS 7 42E a
ifrs-full
LiquidityRiskMember
member
Liquidity risk [member]
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: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, example: IFRS 7 32
ifrs-full
LivingAnimalsMember
member
Living animals [member]
This member stands for living animals.
common practice: IAS 41 41
ifrs-full
LoanCommitmentsMember
member
Loan commitments [member]
This member stands for firm commitments to provide credit under pre-specified terms and conditions.
disclosure: IFRS 7 B8E, disclosure: IFRS 7 35M
ifrs-full
LoansAcquiredInBusinessCombinationMember
member
Loans acquired in business combination [member]
This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]
example: IFRS 3 B64 h
ifrs-full
LoansAndAdvancesToBanks
X instant, debit
Loans and advances to banks
The amount of loans and advances the entity has made to banks.
common practice: IAS 1 55
ifrs-full
LoansAndAdvancesToCustomers
X instant, debit
Loans and advances to customers
The amount of loans and advances the entity has made to customers.
common practice: IAS 1 55
ifrs-full
LoansAndReceivables
X instant, debit
Loans and receivables
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]
disclosure: IFRS 7 8 c – Expiry date 2021-01-01
ifrs-full
LoansAndReceivablesCategoryMember
member
Loans and receivables, category [member]
This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]
disclosure: IFRS 7 8 c – Expiry date 2021-01-01
ifrs-full
LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment
X instant, credit
Loans payable in breach which permitted lender to demand accelerated repayment
The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.
disclosure: IFRS 7 19
ifrs-full
LoansPayableInDefault
X instant, credit
Loans payable in default
The amount of loans payable in default.
disclosure: IFRS 7 18 b
ifrs-full
LoansReceived
X instant, credit
Loans received
The amount of loans received.
common practice: IAS 1 112 c
ifrs-full
LoansToGovernment
X instant, debit
Loans to government
The amount of loans to government made by the entity.
common practice: IAS 1 55
ifrs-full
LoansToGovernmentMember
member
Loans to government [member]
This member stands for loans made to government.
common practice: IAS 1 112 c
ifrs-full
LongtermBorrowings
X instant, credit
Non-current portion of non-current borrowings
The non-current portion of non-current borrowings. [Refer: Borrowings]
common practice: IAS 1 55
ifrs-full
LongtermBorrowingsMember
member
Long-term borrowings [member]
This member stands for long-term borrowings. [Refer: Borrowings]
example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-full
LongtermContractsMember
member
Long-term contracts [member]
This member stands for long-term contracts with customers.
example: IFRS 15 B89 e
ifrs-full
LongtermDeposits
X instant, debit
Long-term deposits
The amount of long-term deposits held by the entity.
common practice: IAS 1 55
ifrs-full
LongtermLegalProceedingsProvision
X instant, credit
Non-current legal proceedings provision
The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-full
LongtermMiscellaneousOtherProvisions
X instant, credit
Non-current miscellaneous other provisions
The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
common practice: IAS 1 78 d
ifrs-full
LongtermOnerousContractsProvision
X instant, credit
Non-current onerous contracts provision
The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
example: IAS 37 66
ifrs-full
LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts
X instant, credit
Non-current provision for decommissioning, restoration and rehabilitation costs
The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
example: IAS 37 D Examples: Disclosures, example: IAS 37 87
ifrs-full
LongtermRestructuringProvision
X instant, credit
Non-current restructuring provision
The amount of non-current provision for restructuring. [Refer: Restructuring provision]
example: IAS 37 70
ifrs-full
LongtermWarrantyProvision
X instant, credit
Non-current warranty provision
The amount of non-current provision for warranties. [Refer: Warranty provision]
example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-full
LossComponentMember
member
Loss component [member]
This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [member]; Net liabilities or assets for remaining coverage excluding loss component [member]]
disclosure: IFRS 17 100 b – Effective 2021-01-01
ifrs-full
LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost
X duration, debit
Losses arising from derecognition of financial assets measured at amortised cost
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]
disclosure: IFRS 7 20A
ifrs-full
LossesIncurredInRelationToInterestsInStructuredEntities
X duration, debit
Losses incurred in relation to interests in structured entities
The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]
example: IFRS 12 B26 b
ifrs-full
LossesOnChangeInFairValueOfDerivatives
X duration, debit
Losses on change in fair value of derivatives
The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
common practice: IAS 1 85
ifrs-full
LossesOnDisposalsOfInvestmentProperties
X duration, debit
Losses on disposals of investment properties
The losses on disposals of investment properties. [Refer: Investment property]
common practice: IAS 1 112 c
ifrs-full
LossesOnDisposalsOfInvestments
X duration, debit
Losses on disposals of investments
The losses on the disposal of investments.
disclosure: IAS 1 98 d
ifrs-full
LossesOnDisposalsOfNoncurrentAssets
X duration, debit
Losses on disposals of non-current assets
The losses on disposals of non-current assets. [Refer: Non-current assets]
common practice: IAS 1 112 c
ifrs-full
LossesOnDisposalsOfPropertyPlantAndEquipment
X duration, debit
Losses on disposals of property, plant and equipment
The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 1 98 c
ifrs-full
LossesOnLitigationSettlements
X duration, debit
Losses on litigation settlements
The losses on settlements of litigation.
disclosure: IAS 1 98 f
ifrs-full
LTELicencesMember
member
LTE licences [member]
This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]
common practice: IAS 38 119
ifrs-full
Machinery
X instant, debit
Machinery
The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
example: IAS 16 37 c
ifrs-full
MachineryMember
member
Machinery [member]
This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
example: IAS 16 37 c
ifrs-full
MajorBusinessCombinationMember
member
Major business combination [member]
This member stands for major business combinations. [Refer: Business combinations [member]]
example: IAS 10 22 a
ifrs-full
MajorComponentsOfTaxExpenseIncomeAbstract
Major components of tax expense (income) [abstract]
ifrs-full
MajorCustomersAxis
axis
Major customers [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 8 34
ifrs-full
MajorCustomersMember
member
Customers [member]
This member stands for customers. It also represents the standard value for the “Major customers” axis if no other member is used.
disclosure: IFRS 8 34
ifrs-full
MajorOrdinaryShareTransactionsMember
member
Major ordinary share transactions [member]
This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]
example: IAS 10 22 f
ifrs-full
MajorPurchasesOfAssetsMember
member
Major purchases of assets [member]
This member stands for major purchases of assets.
example: IAS 10 22 c
ifrs-full
ManagementConclusionOnFairPresentationAsConsequenceOfDeparture
text
Management conclusion on fair presentation as consequence of departure
The conclusion by management that the financial statements present fairly the entity’s financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS.
disclosure: IAS 1 20 a
ifrs-full
MandatoryReserveDepositsAtCentralBanks
X instant, debit
Mandatory reserve deposits at central banks
The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.
common practice: IAS 1 112 c
ifrs-full
MarketApproachMember
member
Market approach [member]
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.
example: IFRS 13 62
ifrs-full
MarketComparableCompaniesMember
member
Market comparable companies [member]
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]]
example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-full
MarketComparablePricesMember
member
Market comparable prices [member]
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]]
example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-full
MarketRiskMember
member
Market risk [member]
This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, example: IFRS 7 32
ifrs-full
MarketsOfCustomersAxis
axis
Markets of customers [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 15 B89 c
ifrs-full
MarketsOfCustomersMember
member
Markets of customers [member]
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.
example: IFRS 15 B89 c
ifrs-full
MastheadsAndPublishingTitles
X instant, debit
Mastheads and publishing titles
The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 b
ifrs-full
MastheadsAndPublishingTitlesMember
member
Mastheads and publishing titles [member]
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]
example: IAS 38 119 b
ifrs-full
MaterialIncomeAndExpenseAbstract
Material income and expense [abstract]
ifrs-full
MaterialReconcilingItemsMember
member
Material reconciling items [member]
This member stands for material adjustments used to reconcile items in the entity’s financial statements.
disclosure: IFRS 8 28
ifrs-full
MatrixPricingMember
member
Matrix pricing [member]
This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]
example: IFRS 13 B7
ifrs-full
MatureBiologicalAssetsMember
member
Mature biological assets [member]
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]
example: IAS 41 43
ifrs-full
MaturityAnalysisForDerivativeFinancialLiabilities
text block
Disclosure of maturity analysis for derivative financial liabilities [text block]
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: IFRS 7 39 b
ifrs-full
MaturityAnalysisForNonderivativeFinancialLiabilities
text block
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
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: IFRS 7 39 a
ifrs-full
MaturityAxis
axis
Maturity [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, disclosure: IFRS 7 42E e, disclosure: IFRS 7 23B a
ifrs-full
MaximumExposureToCreditRisk
X instant
Maximum exposure to credit risk
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]]
disclosure: IFRS 7 35K a, disclosure: IFRS 7 36 a – Expiry date 2021-01-01
ifrs-full
MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied
X instant
Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied
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]
disclosure: IFRS 7 36 a
ifrs-full
MaximumExposureToCreditRiskOfFinancialAssets
X instant
Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss
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]
disclosure: IFRS 7 9 a
ifrs-full
MaximumExposureToCreditRiskOfLoansOrReceivables
X instant
Maximum exposure to credit risk of loans or receivables
The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]
disclosure: IFRS 7 9 a – Expiry date 2021-01-01
ifrs-full
MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17
X instant
Maximum exposure to credit risk that arises from contracts within scope of IFRS 17
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]]
disclosure: IFRS 17 131 a – Effective 2021-01-01
ifrs-full
MaximumExposureToLossFromContinuingInvolvement
X instant
Maximum exposure to loss from continuing involvement
The amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets.
disclosure: IFRS 7 42E c
ifrs-full
MaximumExposureToLossFromInterestsInStructuredEntities
X instant
Maximum exposure to loss from interests in structured entities
The amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]
disclosure: IFRS 12 29 c
ifrs-full
MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties
X instant, credit
Maximum limit of losses of structured entities which entity is required to absorb before other parties
The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]
example: IFRS 12 B26 d
ifrs-full
MeasurementAxis
axis
Measurement [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-full
MeasurementBasesPropertyPlantAndEquipment
text
Measurement bases, property, plant and equipment
The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]
disclosure: IAS 16 73 a
ifrs-full
MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
X duration
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]
disclosure: IFRS 3 B67 a iii
ifrs-full
MediaProductionExpense
X duration, debit
Media production expense
The amount of expense arising from media production.
common practice: IAS 1 112 c
ifrs-full
Merchandise
X instant, debit
Current merchandise
A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]
example: IAS 1 78 c, common practice: IAS 2 37
ifrs-full
MergerReserve
X instant, credit
Merger reserve
A component of equity that may result in relation to a business combination outside the scope of IFRS 3.
common practice: IAS 1 55
ifrs-full
MergerReserveMember
member
Merger reserve [member]
This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.
common practice: IAS 1 108
ifrs-full
MethodOfAssessmentOfExpectedCreditLossesAxis
axis
Method of assessment of expected credit losses [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I
ifrs-full
MethodOfAssessmentOfExpectedCreditLossesMember
member
Method of assessment of expected credit losses [member]
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.
example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I
ifrs-full
MethodOfDeterminingFairValueOfInstrumentsOrInterests
text
Description of method of measuring fair value of instruments or interests
The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 f iv
ifrs-full
MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis
text
Description of methods and assumptions used in preparing sensitivity analysis
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]]
disclosure: IFRS 7 40 b
ifrs-full
MethodsOfGenerationAxis
axis
Methods of generation [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 38 118
ifrs-full
MethodsOfGenerationMember
member
Methods of generation [member]
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.
disclosure: IAS 38 118
ifrs-full
MethodsOfTranslationUsedToDetermineSupplementaryInformation
text
Description of methods of translation used to determine supplementary information
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.
disclosure: IAS 21 57 c
ifrs-full
MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk
text
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk
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]
disclosure: IFRS 7 11 a
ifrs-full
MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables
text
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables
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.
disclosure: IFRS 7 41 a
ifrs-full
MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis
axis
Methods used to measure contracts within scope of IFRS 17 [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 117 a – Effective 2021-01-01
ifrs-full
MethodsUsedToMeasureContractsWithinScopeOfIFRS17Member
member
Methods used to measure contracts within scope of IFRS 17 [member]
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.
disclosure: IFRS 17 117 a – Effective 2021-01-01
ifrs-full
MethodsUsedToMeasureRisk
text
Methods used to measure risk
The description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 33 b
ifrs-full
MethodUsedToAccountForInvestmentsInAssociates
text
Method used to account for investments in associates
The description of the method used to account for investments in associates. [Refer: Associates [member]]
disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-full
MethodUsedToAccountForInvestmentsInJointVentures
text
Method used to account for investments in joint ventures
The description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]
disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-full
MethodUsedToAccountForInvestmentsInSubsidiaries
text
Method used to account for investments in subsidiaries
The description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]
disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-full
MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
text
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
The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 l iv
ifrs-full
MiningAssets
X instant, debit
Mining assets
The amount of assets related to mining activities of the entity.
common practice: IAS 16 37
ifrs-full
MiningAssetsMember
member
Mining assets [member]
This member stands for mining assets. [Refer: Mining assets]
common practice: IAS 16 37
ifrs-full
MiningPropertyMember
member
Mining property [member]
This member stands for property related to mining activities.
common practice: IAS 16 37
ifrs-full
MiningRightsMember
member
Mining rights [member]
This member stands for rights related to mining activities.
common practice: IAS 38 119
ifrs-full
MiscellaneousAssetsAbstract
Miscellaneous assets [abstract]
ifrs-full
MiscellaneousComponentsOfEquityAbstract
Miscellaneous components of equity [abstract]
ifrs-full
MiscellaneousCurrentAssetsAbstract
Miscellaneous current assets [abstract]
ifrs-full
MiscellaneousCurrentLiabilitiesAbstract
Miscellaneous current liabilities [abstract]
ifrs-full
MiscellaneousEquityAbstract
Miscellaneous equity [abstract]
ifrs-full
MiscellaneousLiabilitiesAbstract
Miscellaneous liabilities [abstract]
ifrs-full
MiscellaneousNoncurrentAssetsAbstract
Miscellaneous non-current assets [abstract]
ifrs-full
MiscellaneousNoncurrentLiabilitiesAbstract
Miscellaneous non-current liabilities [abstract]
ifrs-full
MiscellaneousOtherComprehensiveIncomeAbstract
Miscellaneous other comprehensive income [abstract]
ifrs-full
MiscellaneousOtherOperatingExpense
X duration, debit
Miscellaneous other operating expense
The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]
common practice: IAS 1 112 c
ifrs-full
MiscellaneousOtherOperatingIncome
X duration, credit
Miscellaneous other operating income
The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]
common practice: IAS 1 112 c
ifrs-full
MiscellaneousOtherProvisions
X instant, credit
Miscellaneous other provisions
The amount of miscellaneous other provisions. [Refer: Other provisions]
common practice: IAS 1 78 d
ifrs-full
MiscellaneousOtherProvisionsAbstract
Miscellaneous other provisions [abstract]
ifrs-full
MiscellaneousOtherProvisionsMember
member
Miscellaneous other provisions [member]
This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]
disclosure: IAS 37 84
ifrs-full
MiscellaneousOtherReservesMember
member
Miscellaneous other reserves [member]
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]]
common practice: IAS 1 108
ifrs-full
MiscellaneousTimeBandsAbstract
Miscellaneous time bands [abstract]
ifrs-full
ModelUsedToMeasureInvestmentProperty
text
Explanation of whether entity applied fair value model or cost model to measure investment property
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]
disclosure: IAS 40 75 a
ifrs-full
MortgagesMember
member
Mortgages [member]
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.
example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20B
ifrs-full
MotorVehicles
X instant, debit
Motor vehicles
The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]
example: IAS 16 37 f
ifrs-full
MotorVehiclesMember
member
Motor vehicles [member]
This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]
example: IAS 16 37 f
ifrs-full
MultiemployerDefinedBenefitPlansMember
member
Multi-employer defined benefit plans [member]
This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 33 b, disclosure: IAS 19 34 b
ifrs-full
MultiperiodExcessEarningsMethodMember
member
Multi-period excess earnings method [member]
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]]
example: IFRS 13 B11 c
ifrs-full
NameOfAcquiree
text
Name of acquiree
The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 a
ifrs-full
NameOfAssociate
text
Name of associate
The name of an associate. [Refer: Associates [member]]
disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i
ifrs-full
NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
text
Name of entity whose consolidated financial statements have been produced for public use
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]]
disclosure: IAS 27 16 a
ifrs-full
NameOfGovernmentAndNatureOfRelationshipWithGovernment
text
Name of government and nature of relationship with government
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]]
disclosure: IAS 24 26 a
ifrs-full
NameOfJointOperation
text
Name of joint operation
The name of a joint operation. [Refer: Joint operations [member]]
disclosure: IFRS 12 21 a i
ifrs-full
NameOfJointVenture
text
Name of joint venture
The name of a joint venture. [Refer: Joint ventures [member]]
disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i
ifrs-full
NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements
text
Name of most senior parent entity producing publicly available financial statements
The name of most senior parent entity producing publicly available financial statements.
disclosure: IAS 24 13
ifrs-full
NameOfParentEntity
text
Name of parent entity
The name of the entity’s parent. [Refer: Parent [member]]
disclosure: IAS 1 138 c, disclosure: IAS 24 13
ifrs-full
NameOfReportingEntityOrOtherMeansOfIdentification
text
Name of reporting entity or other means of identification
The name of the reporting entity or other means of identification.
disclosure: IAS 1 51 a
ifrs-full
NameOfSubsidiary
text
Name of subsidiary
The name of a subsidiary. [Refer: Subsidiaries [member]]
disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 12 a, disclosure: IFRS 12 19B a
ifrs-full
NameOfUltimateParentOfGroup
text
Name of ultimate parent of group
The name of the ultimate controlling party of the group.
disclosure: IAS 1 138 c, disclosure: IAS 24 13
ifrs-full
NamesOfEmployersAndEmployeeGroupsCovered
text
Names of employers and employee groups covered
The names of employers and employee groups covered in retirement benefit plans.
disclosure: IAS 26 36 a
ifrs-full
NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
text
Description of nature of transferred financial assets that are not derecognised in their entirety
The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]
disclosure: IFRS 7 42D a
ifrs-full
NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed
text
Description of nature of risks and rewards of ownership to which entity is exposed
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]
disclosure: IFRS 7 42D b
ifrs-full
NetAmountArisingFromInsuranceContractsMember
member
Net amount arising from insurance contracts [member]
This member stands for the net amount arising from insurance contracts. It also represents the standard value for the “Amounts arising from insurance contracts” axis if no other member is used. [Refer: Types of insurance contracts [member]]
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged
X instant, credit
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged
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]]
example: IFRS 7 B11D c
ifrs-full
NetAssetsLiabilities
X instant, debit
Assets (liabilities)
The amount of assets less the amount of liabilities.
common practice: IAS 1 112 c, example: IFRS 1 IG63
ifrs-full
NetAssetsLiabilitiesAbstract
Net assets (liabilities) [abstract]
ifrs-full
NetAssetValueMember
member
Net asset value [member]
This member stands for a valuation technique that compares the value of assets and liabilities.
example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-full
NetCurrentAssetsLiabilitiesAbstract
Net current assets (liabilities) [abstract]
ifrs-full
NetDebt
X instant, credit
Net debt
The amount of net debt of the entity.
common practice: IAS 1 112 c
ifrs-full
NetDeferredTaxAssets
X instant, debit
Net deferred tax assets
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]
common practice: IAS 12 81 g i
ifrs-full
NetDeferredTaxAssetsAndLiabilitiesAbstract
Net deferred tax assets and liabilities [abstract]
ifrs-full
NetDeferredTaxLiabilities
X instant, credit
Net deferred tax liabilities
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]
common practice: IAS 12 81 g i
ifrs-full
NetDefinedBenefitLiabilityAssetAxis
axis
Net defined benefit liability (asset) [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 19 140 a
ifrs-full
NetDefinedBenefitLiabilityAssetMember
member
Net defined benefit liability (asset) [member]
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)]
disclosure: IAS 19 140 a
ifrs-full
NetEarnedPremium
X duration, credit
Net earned premium
The amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]
common practice: IAS 1 85
ifrs-full
NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
X instant, debit
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
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.
disclosure: IFRS 7 13C e
ifrs-full
NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-full
NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition
X instant, debit
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
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]
disclosure: IFRS 7 13C c
ifrs-full
NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-full
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
X instant, credit
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
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.
disclosure: IFRS 7 13C e
ifrs-full
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-full
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition
X instant, credit
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
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]
disclosure: IFRS 7 13C c
ifrs-full
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-full
NetForeignExchangeGain
X duration, credit
Net foreign exchange gain
The net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]
common practice: IAS 21 52 a
ifrs-full
NetForeignExchangeLoss
X duration, debit
Net foreign exchange loss
The net loss arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]
common practice: IAS 21 52 a
ifrs-full
NetInvestmentInFinanceLease
X instant, debit
Net investment in finance lease
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: IFRS 16 94
ifrs-full
NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember
member
Net liabilities or assets for remaining coverage excluding loss component [member]
This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the coverage period). [Refer: Insurance contracts [member]; Loss component [member]]
disclosure: IFRS 17 100 a – Effective 2021-01-01
ifrs-full
NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
X duration, credit
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss
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)]
disclosure: IFRS 14 24, disclosure: IFRS 14 B12 b
ifrs-full
NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
X duration, credit
Net movement in other regulatory deferral account balances related to profit or loss
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]
common practice: IFRS 14 IE5, common practice: IFRS 14 25
ifrs-full
NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract
Net movement in regulatory deferral account balances related to other comprehensive income [abstract]
ifrs-full
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
X duration, credit
Net movement in regulatory deferral account balances related to profit or loss
The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]
disclosure: IFRS 14 23, disclosure: IFRS 14 35
ifrs-full
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract
Net movement in regulatory deferral account balances related to profit or loss [abstract]
ifrs-full
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
X duration, credit
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax
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]
disclosure: IFRS 14 24, disclosure: IFRS 14 B12 a
ifrs-full
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
ifrs-full
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests
X duration, credit
Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests
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]
disclosure: IFRS 14 B25
ifrs-full
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation
X duration, credit
Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation
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]]
disclosure: IFRS 14 25
ifrs-full
NetworkInfrastructureMember
member
Network infrastructure [member]
This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
NewIFRSsAxis
axis
New IFRSs [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 8 30 b
ifrs-full
NewIFRSsMember
member
New IFRSs [member]
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: IAS 8 30 b
ifrs-full
NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
X duration, credit
New liabilities, contingent liabilities recognised in business combination
The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]
common practice: IFRS 3 B67 c
ifrs-full
NewProvisionsOtherProvisions
X duration, credit
New provisions, other provisions
The amount recognised for new other provisions. [Refer: Other provisions]
common practice: IAS 37 84 b
ifrs-full
NineYearsBeforeReportingYearMember
member
Nine years before reporting year [member]
This member stands for a year that ended nine years before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
NominalAmountOfHedgingInstrument
X.XX instant
Nominal amount of hedging instrument
The nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]
disclosure: IFRS 7 23B a, disclosure: IFRS 7 24A d
ifrs-full
NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied
X instant
Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied
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: IFRS 7.24H e
ifrs-full
NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
X instant
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
The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
disclosure: IFRS 7 24G c
ifrs-full
NonadjustingEventsAfterReportingPeriodAxis
axis
Non-adjusting events after reporting period [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 10 21
ifrs-full
NonadjustingEventsMember
member
Non-adjusting events after reporting period [member]
This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the “Non-adjusting events after reporting period” axis if no other member is used.
disclosure: IAS 10 21
ifrs-full
NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue
X instant, debit
Non-cash assets declared for distribution to owners before financial statements authorised for issue
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.
disclosure: IFRIC 17 17 b
ifrs-full
NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue
X instant, debit
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
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]
disclosure: IFRIC 17 17 c
ifrs-full
NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
X instant, debit
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01
ifrs-full
NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
X instant, credit
Non-controlling interest in acquiree recognised at acquisition date
The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 o i
ifrs-full
NoncontrollingInterests
X instant, credit
Non-controlling interests
The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
disclosure: IAS 1 54 q, disclosure: IFRS 10 22, disclosure: IFRS 12 12 f
ifrs-full
NoncontrollingInterestsMember
member
Non-controlling interests [member]
This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
disclosure: IAS 1 106
ifrs-full
NoncurrentAccruedIncome
X instant, debit
Non-current accrued income
The amount of non-current accrued income. [Refer: Accrued income]
common practice: IAS 1 112 c
ifrs-full
NoncurrentAdvances
X instant, credit
Non-current advances received
The non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received]
common practice: IAS 1 55
ifrs-full
NoncurrentAssets
X instant, debit
Non-current assets
The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
disclosure: IAS 1 66, disclosure: IFRS 12 B12 b ii, example: IFRS 12 B10 b
ifrs-full
NoncurrentAssetsAbstract
Non-current assets [abstract]
ifrs-full
NoncurrentAssetsHeldForSaleMember
member
Non-current assets held for sale [member]
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]
example: IFRS 13 IE60, example: IFRS 13 94, common practice: IFRS 5 38
ifrs-full
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners
X instant, debit
Non-current assets or disposal groups classified as held for distribution to owners
The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]
disclosure: IFRS 5 38, disclosure: IFRS 5 5A
ifrs-full
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
X instant, debit
Non-current assets or disposal groups classified as held for sale
The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]
disclosure: IFRS 5 38
ifrs-full
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember
member
Non-current assets or disposal groups classified as held for sale [member]
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]]
common practice: IAS 36 127
ifrs-full
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners
X instant, debit
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
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]
disclosure: IAS 1 54 j
ifrs-full
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
ifrs-full
NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts
X instant, debit
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts
The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]
disclosure: IFRS 8 33 b
ifrs-full
NoncurrentAssetsRecognisedAsOfAcquisitionDate
X instant, debit
Non-current assets recognised as of acquisition date
The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
NoncurrentBiologicalAssets
X instant, debit
Non-current biological assets
The amount of non-current biological assets. [Refer: Biological assets]
disclosure: IAS 1 54 f
ifrs-full
NoncurrentBiologicalAssetsMember
member
Non-current biological assets [member]
This member stands for non-current biological assets. [Refer: Biological assets]
common practice: IAS 41 50
ifrs-full
NoncurrentContractAssets
X instant, debit
Non-current contract assets
The amount of non-current contract assets. [Refer: Contract assets]
disclosure: IFRS 15 105
ifrs-full
NoncurrentContractLiabilities
X instant, credit
Non-current contract liabilities
The amount of non-current contract liabilities. [Refer: Contract liabilities]
disclosure: IFRS 15 105
ifrs-full
NoncurrentDebtInstrumentsIssued
X instant, credit
Non-current debt instruments issued
The amount of non-current debt instruments issued. [Refer: Debt instruments issued]
common practice: IAS 1 55
ifrs-full
NoncurrentDepositsFromCustomers
X instant, credit
Non-current deposits from customers
The amount of non-current deposits from customers. [Refer: Deposits from customers]
common practice: IAS 1 55
ifrs-full
NoncurrentDerivativeFinancialAssets
X instant, debit
Non-current derivative financial assets
The amount of non-current derivative financial assets. [Refer: Derivative financial assets]
common practice: IAS 1 55
ifrs-full
NoncurrentDerivativeFinancialLiabilities
X instant, credit
Non-current derivative financial liabilities
The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]
common practice: IAS 1 55
ifrs-full
NoncurrentDividendPayables
X instant, credit
Non-current dividend payables
The amount of non-current dividend payables. [Refer: Dividend payables]
common practice: IAS 1 55
ifrs-full
NoncurrentExciseTaxPayables
X instant, credit
Non-current excise tax payables
The amount of non-current excise tax payables. [Refer: Excise tax payables]
common practice: IAS 1 78
ifrs-full
NoncurrentFinanceLeaseReceivables
X instant, debit
Non-current finance lease receivables
The amount of non-current finance lease receivables. [Refer: Finance lease receivables]
common practice: IAS 1 55
ifrs-full
NoncurrentFinancialAssets
X instant, debit
Non-current financial assets
The amount of non-current financial assets. [Refer: Financial assets]
disclosure: IFRS 7 25
ifrs-full
NoncurrentFinancialAssetsAtAmortisedCost
X instant, debit
Non-current financial assets at amortised cost
The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
disclosure: IFRS 7 8 f
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Non-current financial assets at fair value through other comprehensive income
The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
disclosure: IFRS 7 8 h
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
Non-current financial assets at fair value through other comprehensive income [abstract]
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
X instant, debit
Non-current financial assets at fair value through profit or loss
The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
disclosure: IFRS 7 8 a
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract
Non-current financial assets at fair value through profit or loss [abstract]
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
X instant, debit
Non-current financial assets at fair value through profit or loss, classified as held for trading
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]
common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
X instant, debit
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 8 a
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
X instant, debit
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value
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]
disclosure: IFRS 7 8 a
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments
X instant, debit
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
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]
disclosure: IFRS 7 8 a – Effective 2021-01-01
ifrs-full
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities
X instant, debit
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
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]
disclosure: IFRS 7 8 a – Effective 2021-01-01
ifrs-full
NoncurrentFinancialAssetsAvailableforsale
X instant, debit
Non-current financial assets available-for-sale
The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]
disclosure: IFRS 7 8 d – Expiry date 2021-01-01
ifrs-full
NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Non-current financial assets measured at fair value through other comprehensive income
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]
disclosure: IFRS 7 8 h
ifrs-full
NoncurrentFinancialLiabilities
X instant, credit
Non-current financial liabilities
The amount of non-current financial liabilities. [Refer: Financial liabilities]
disclosure: IFRS 7 25
ifrs-full
NoncurrentFinancialLiabilitiesAtAmortisedCost
X instant, credit
Non-current financial liabilities at amortised cost
The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01
ifrs-full
NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
X instant, credit
Non-current financial liabilities at fair value through profit or loss
The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
disclosure: IFRS 7 8 e
ifrs-full
NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
Non-current financial liabilities at fair value through profit or loss [abstract]
ifrs-full
NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
X instant, credit
Non-current financial liabilities at fair value through profit or loss, classified as held for trading
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]
disclosure: IFRS 7 8 e
ifrs-full
NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
X instant, credit
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
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]
disclosure: IFRS 7 8 e
ifrs-full
NoncurrentGovernmentGrants
X instant, credit
Non-current government grants
The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]
common practice: IAS 1 55
ifrs-full
NoncurrentHeldtomaturityInvestments
X instant, debit
Non-current held-to-maturity investments
The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]
disclosure: IFRS 7 8 b – Expiry date 2021-01-01
ifrs-full
NoncurrentInterestPayable
X instant, credit
Non-current interest payable
The amount of non-current interest payable. [Refer: Interest payable]
common practice: IAS 1 112 c
ifrs-full
NoncurrentInterestReceivable
X instant, debit
Non-current interest receivable
The amount of non-current interest receivable. [Refer: Interest receivable]
common practice: IAS 1 112 c
ifrs-full
NoncurrentInventories
X instant, debit
Non-current inventories
The amount of non-current inventories. [Refer: Inventories]
disclosure: IAS 1 54 g
ifrs-full
NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract
Non-current inventories arising from extractive activities [abstract]
ifrs-full
NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
X instant, debit
Non-current investments in equity instruments designated at fair value through other comprehensive income
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]
disclosure: IFRS 7 8 h
ifrs-full
NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
X instant, debit
Non-current investments other than investments accounted for using equity method
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]
common practice: IAS 1 55
ifrs-full
NoncurrentLeaseLiabilities
X instant, credit
Non-current lease liabilities
The amount of non-current lease liabilities. [Refer: Lease liabilities]
disclosure: IFRS 16 47 b
ifrs-full
NoncurrentLeasePrepayments
X instant, debit
Non-current lease prepayments
The amount of non-current prepayments for leases. [Refer: Non-current prepayments]
common practice: IAS 1 55
ifrs-full
NoncurrentLiabilities
X instant, credit
Non-current liabilities
The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iv, example: IFRS 12 B10 b
ifrs-full
NoncurrentLiabilitiesAbstract
Non-current liabilities [abstract]
ifrs-full
NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate
X instant, credit
Non-current liabilities recognised as of acquisition date
The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
NoncurrentLoansAndReceivables
X instant, debit
Non-current loans and receivables
The amount of non-current loans and receivables. [Refer: Loans and receivables]
disclosure: IFRS 7 8 c – Expiry date 2021-01-01
ifrs-full
NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
X instant, debit
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01
ifrs-full
NoncurrentOreStockpiles
X instant, debit
Non-current ore stockpiles
A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
NoncurrentPayables
X instant, credit
Trade and other non-current payables
The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]
disclosure: IAS 1 54 k
ifrs-full
NoncurrentPayablesAbstract
Trade and other non-current payables [abstract]
ifrs-full
NoncurrentPayablesForPurchaseOfEnergy
X instant, credit
Non-current payables for purchase of energy
The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]
common practice: IAS 1 78
ifrs-full
NoncurrentPayablesForPurchaseOfNoncurrentAssets
X instant, credit
Non-current payables for purchase of non-current assets
The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
common practice: IAS 1 78
ifrs-full
NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax
X instant, credit
Non-current payables on social security and taxes other than income tax
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]
common practice: IAS 1 78
ifrs-full
NoncurrentPayablesToRelatedParties
X instant, credit
Non-current payables to related parties
The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
common practice: IAS 1 78
ifrs-full
NoncurrentPayablesToTradeSuppliers
X instant, credit
Non-current trade payables
The non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables]
common practice: IAS 1 78
ifrs-full
NoncurrentPortionOfNoncurrentBondsIssued
X instant, credit
Non-current portion of non-current bonds issued
The non-current portion of non-current bonds issued. [Refer: Bonds issued]
common practice: IAS 1 112 c
ifrs-full
NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract
Non-current portion of non-current borrowings, by type [abstract]
ifrs-full
NoncurrentPortionOfNoncurrentCommercialPapersIssued
X instant, credit
Non-current portion of non-current commercial papers issued
The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
common practice: IAS 1 112 c
ifrs-full
NoncurrentPortionOfNoncurrentLoansReceived
X instant, credit
Non-current portion of non-current loans received
The non-current portion of non-current loans received. [Refer: Loans received]
common practice: IAS 1 112 c
ifrs-full
NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued
X instant, credit
Non-current portion of non-current notes and debentures issued
The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
common practice: IAS 1 112 c
ifrs-full
NoncurrentPortionOfNoncurrentSecuredBankLoansReceived
X instant, credit
Non-current portion of non-current secured bank loans received
The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
common practice: IAS 1 112 c
ifrs-full
NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived
X instant, credit
Non-current portion of non-current unsecured bank loans received
The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
common practice: IAS 1 112 c
ifrs-full
NoncurrentPortionOfOtherNoncurrentBorrowings
X instant, credit
Non-current portion of other non-current borrowings
The non-current portion of non-current other borrowings. [Refer: Other borrowings]
common practice: IAS 1 112 c
ifrs-full
NoncurrentPrepayments
X instant, debit
Non-current prepayments
The amount of non-current prepayments. [Refer: Prepayments]
example: IAS 1 78 b
ifrs-full
NoncurrentPrepaymentsAndNoncurrentAccruedIncome
X instant, debit
Non-current prepayments and non-current accrued income
The amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income]
common practice: IAS 1 112 c
ifrs-full
NoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstract
Non-current prepayments and non-current accrued income [abstract]
ifrs-full
NoncurrentProgrammingAssets
X instant, debit
Non-current programming assets
The amount of non-current programming assets. [Refer: Programming assets]
common practice: IAS 1 55
ifrs-full
NoncurrentProvisions
X instant, credit
Non-current provisions
The amount of non-current provisions. [Refer: Provisions]
disclosure: IAS 1 54 l
ifrs-full
NoncurrentProvisionsAbstract
Non-current provisions [abstract]
ifrs-full
NoncurrentProvisionsForEmployeeBenefits
X instant, credit
Non-current provisions for employee benefits
The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
disclosure: IAS 1 78 d
ifrs-full
NoncurrentReceivables
X instant, debit
Trade and other non-current receivables
The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]
disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-full
NoncurrentReceivablesAbstract
Trade and other non-current receivables [abstract]
ifrs-full
NoncurrentReceivablesDueFromAssociates
X instant, debit
Non-current receivables due from associates
The amount of non-current receivables due from associates. [Refer: Associates [member]]
common practice: IAS 1 78 b
ifrs-full
NoncurrentReceivablesDueFromJointVentures
X instant, debit
Non-current receivables due from joint ventures
The amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]
common practice: IAS 1 78 b
ifrs-full
NoncurrentReceivablesDueFromRelatedParties
X instant, debit
Non-current receivables due from related parties
The amount of non-current receivables due from related parties. [Refer: Related parties [member]]
example: IAS 1 78 b
ifrs-full
NoncurrentReceivablesFromContractsWithCustomers
X instant, debit
Non-current receivables from contracts with customers
The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]
disclosure: IFRS 15 105
ifrs-full
NoncurrentReceivablesFromRentalOfProperties
X instant, debit
Non-current receivables from rental of properties
The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]
common practice: IAS 1 78 b
ifrs-full
NoncurrentReceivablesFromSaleOfProperties
X instant, debit
Non-current receivables from sale of properties
The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]
common practice: IAS 1 78 b
ifrs-full
NoncurrentReceivablesFromTaxesOtherThanIncomeTax
X instant, debit
Non-current receivables from taxes other than income tax
The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
common practice: IAS 1 78 b
ifrs-full
NoncurrentRecognisedAssetsDefinedBenefitPlan
X instant, debit
Non-current net defined benefit asset
The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]
common practice: IAS 1 55
ifrs-full
NoncurrentRecognisedLiabilitiesDefinedBenefitPlan
X instant, credit
Non-current net defined benefit liability
The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]
common practice: IAS 1 55
ifrs-full
NoncurrentRefundsProvision
X instant, credit
Non-current refunds provision
The amount of non-current provision for refunds. [Refer: Refunds provision]
example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-full
NoncurrentRestrictedCashAndCashEquivalents
X instant, debit
Non-current restricted cash and cash equivalents
The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
common practice: IAS 1 55
ifrs-full
NoncurrentRetentionPayables
X instant, credit
Non-current retention payables
The amount of non-current retention payables. [Refer: Retention payables]
common practice: IAS 1 78
ifrs-full
NoncurrentTradeReceivables
X instant, debit
Non-current trade receivables
The amount of non-current trade receivables. [Refer: Trade receivables]
example: IAS 1 78 b
ifrs-full
NoncurrentValueAddedTaxPayables
X instant, credit
Non-current value added tax payables
The amount of non-current value added tax payables. [Refer: Value added tax payables]
common practice: IAS 1 78
ifrs-full
NoncurrentValueAddedTaxReceivables
X instant, debit
Non-current value added tax receivables
The amount of non-current value added tax receivables. [Refer: Value added tax receivables]
common practice: IAS 1 78 b
ifrs-full
NonderivativeFinancialLiabilitiesUndiscountedCashFlows
X instant, credit
Non-derivative financial liabilities, undiscounted cash flows
The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.
disclosure: IFRS 7 39 a
ifrs-full
NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39
X instant, credit
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
The amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
disclosure: IFRS 4 39C a – Expiry date 2021-01-01
ifrs-full
NongovernmentCustomersMember
member
Non-government customers [member]
This member stands for non-government customers. [Refer: Government [member]]
example: IFRS 15 B89 c
ifrs-full
NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries
X instant, credit
Non-insurance assets acquired by exercising rights to recoveries
The amount of non-insurance assets acquired by exercising rights to recoveries.
example: IFRS 4 IG22 h – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
NonlifeInsuranceContractsMember
member
Non-life insurance contracts [member]
This member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
NonrecurringFairValueMeasurementMember
member
Non-recurring fair value measurement [member]
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]]
disclosure: IFRS 13 93 a
ifrs-full
NonsubscriptionCirculationRevenue
X duration, credit
Non-subscription circulation revenue
The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]
common practice: IAS 1 112 c
esef_cor
NotesAccountingPoliciesAndMandatoryTags
Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements
ifrs-full
NotesAndDebenturesIssued
X instant, credit
Notes and debentures issued
The amount of notes and debentures issued by the entity.
common practice: IAS 1 112 c
ifrs-full
NotInternallyGeneratedMember
member
Not internally generated [member]
This member stands for items that have not been internally generated by the entity.
disclosure: IAS 38 118
ifrs-full
NotionalAmount
X instant
Notional amount
The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.
common practice: IAS 1 112 c
ifrs-full
NotLaterThanOneMonthMember
member
Not later than one month [member]
This member stands for a time band of not later than one month.
example: IFRS 7 B11 a, example: IFRS 7 B35 a, example: IFRS 7 IG31A
ifrs-full
NotLaterThanOneYearMember
member
Not later than one year [member]
This member stands for a time band of not later than one year.
disclosure: IAS 1 61 a, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A
ifrs-full
NotLaterThanThreeMonthsMember
member
Not later than three months [member]
This member stands for a time band of not later than three months.
common practice: IAS 1 112 c, example: IFRS 7 IG28 a – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01
ifrs-full
NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
member
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
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]]
disclosure: IFRS 13 97
ifrs-full
NumberAndAverageNumberOfEmployeesAbstract
Number and average number of employees [abstract]
ifrs-full
NumberOfEmployees
X.XX instant
Number of employees
The number of personnel employed by the entity at a date.
common practice: IAS 1 112 c
ifrs-full
NumberOfInstrumentsGrantedInSharebasedPaymentArrangement
X.XX duration
Number of instruments granted in share-based payment arrangement
The number of instruments granted in share-based payment arrangement.
example: IFRS 2 IG23, example: IFRS 2 45 a
ifrs-full
NumberOfInstrumentsOrInterestsIssuedOrIssuable
X.XX instant
Number of instruments or interests issued or issuable
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.
disclosure: IFRS 3 B64 f iv
ifrs-full
NumberOfInstrumentsOtherEquityInstrumentsGranted
X.XX duration
Number of other equity instruments granted in share-based payment arrangement
The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.
disclosure: IFRS 2 47 b, common practice: IFRS 2 45
ifrs-full
NumberOfLivingAnimals
X.XX instant
Number of living animals
The number of entity’s living animals.
common practice: IAS 41 46 b i
ifrs-full
NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement
X.XX instant
Number of other equity instruments exercisable in share-based payment arrangement
The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.
common practice: IFRS 2 45
ifrs-full
NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement
X.XX duration
Number of other equity instruments exercised or vested in share-based payment arrangement
The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.
common practice: IFRS 2 45
ifrs-full
NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement
X.XX duration
Number of other equity instruments expired in share-based payment arrangement
The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.
common practice: IFRS 2 45
ifrs-full
NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement
X.XX duration
Number of other equity instruments forfeited in share-based payment arrangement
The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.
common practice: IFRS 2 45
ifrs-full
NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement
X.XX instant
Number of other equity instruments outstanding in share-based payment arrangement
The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.
common practice: IFRS 2 45
ifrs-full
NumberOfOtherParticipantsOfRetirementBenefitPlan
X.XX duration
Number of other participants of retirement benefit plan
The number of other participants in a retirement benefit plan.
disclosure: IAS 26 36 b
ifrs-full
NumberOfOutstandingShareOptions
X.XX instant
Number of share options outstanding in share-based payment arrangement
The number of share options outstanding in a share-based payment arrangement.
disclosure: IFRS 2 45 d, disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi
ifrs-full
NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits
X.XX duration
Number of participants of retirement benefit plan receiving benefits
The number of participants in a retirement benefit plan receiving benefits.
disclosure: IAS 26 36 b
ifrs-full
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
X.XX instant
Number of share options exercisable in share-based payment arrangement
The number of share options exercisable in a share-based payment arrangement.
disclosure: IFRS 2 45 b vii
ifrs-full
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
X.XX duration
Number of share options exercised in share-based payment arrangement
The number of share options exercised in a share-based payment arrangement.
disclosure: IFRS 2 45 b iv
ifrs-full
NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
X.XX duration
Number of share options expired in share-based payment arrangement
The number of share options expired in a share-based payment arrangement.
disclosure: IFRS 2 45 b v
ifrs-full
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
X.XX duration
Number of share options forfeited in share-based payment arrangement
The number of share options forfeited in a share-based payment arrangement.
disclosure: IFRS 2 45 b iii
ifrs-full
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
X.XX duration
Number of share options granted in share-based payment arrangement
The number of share options granted in a share-based payment arrangement.
disclosure: IFRS 2 45 b ii
ifrs-full
NumberOfSharesAuthorised
shares
Number of shares authorised
The number of shares authorised.
disclosure: IAS 1 79 a i
ifrs-full
NumberOfSharesIssued
shares
Number of shares issued
The number of shares issued by the entity.
common practice: IAS 1 106 d
ifrs-full
NumberOfSharesIssuedAbstract
Number of shares issued [abstract]
ifrs-full
NumberOfSharesIssuedAndFullyPaid
shares
Number of shares issued and fully paid
The number of shares issued by the entity, for which full payment has been received.
disclosure: IAS 1 79 a ii
ifrs-full
NumberOfSharesIssuedButNotFullyPaid
shares
Number of shares issued but not fully paid
The number of shares issued by the entity, for which full payment has not been received.
disclosure: IAS 1 79 a ii
ifrs-full
NumberOfSharesOutstanding
shares
Number of shares outstanding
The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]
disclosure: IAS 1 79 a iv
ifrs-full
OccupancyExpense
X duration, debit
Occupancy expense
The amount of expense arising from occupancy services received by the entity.
common practice: IAS 1 85
ifrs-full
OfficeEquipment
X instant, debit
Office equipment
The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
example: IAS 16 37 h
ifrs-full
OfficeEquipmentMember
member
Office equipment [member]
This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
example: IAS 16 37 h
ifrs-full
OilAndGasAssets
X instant, debit
Oil and gas assets
The amount of assets related to the exploration, evaluation, development or production of oil and gas.
common practice: IAS 16 37
ifrs-full
OilAndGasAssetsMember
member
Oil and gas assets [member]
This member stands for oil and gas assets. [Refer: Oil and gas assets]
common practice: IAS 16 37
ifrs-full
OnDemandMember
member
On demand [member]
This member stands for an on demand time band.
common practice: IAS 1 112 c
ifrs-full
OnerousContractsContingentLiabilityMember
member
Onerous contracts contingent liability [member]
This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]
example: IAS 37 88
ifrs-full
OnerousContractsProvision
X instant, credit
Onerous contracts provision
The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]
example: IAS 37 66
ifrs-full
OnerousContractsProvisionAbstract
Onerous contracts provision [abstract]
ifrs-full
OnerousContractsProvisionMember
member
Onerous contracts provision [member]
This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]
example: IAS 37 66
ifrs-full
OneYearBeforeReportingYearMember
member
One year before reporting year [member]
This member stands for a year that ended one year before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
OperatingExpense
X duration, debit
Operating expense
The amount of all operating expenses.
common practice: IAS 1 85
ifrs-full
OperatingExpenseExcludingCostOfSales
X duration, debit
Operating expense excluding cost of sales
The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]
common practice: IAS 1 85
ifrs-full
OperatingLeaseIncome
X duration, credit
Operating lease income
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.
disclosure: IFRS 16 90 b
ifrs-full
OperatingSegmentsMember
member
Operating segments [member]
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]
disclosure: IFRS 8 28
ifrs-full
OptionContractMember
member
Option contract [member]
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]]
common practice: IAS 1 112 c
ifrs-full
OptionPricingModelMember
member
Option pricing model [member]
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]]
example: IFRS 13 B11 b, example: IFRS 13 IE63
ifrs-full
OrdinarySharesMember
member
Ordinary shares [member]
This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the “Classes of ordinary shares” axis if no other member is used.
common practice: IAS 1 79 a, disclosure: IAS 33 66
ifrs-full
OriginalAssetsBeforeTransfer
X instant, debit
Original assets before transfer
The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.
disclosure: IFRS 7 42D f
ifrs-full
OtherAdjustmentsForNoncashItems
X duration, debit
Other adjustments for non-cash items
Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
common practice: IAS 7 20 b
ifrs-full
OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow
X duration, debit
Other adjustments for which cash effects are investing or financing cash flow
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
common practice: IAS 7 20 c
ifrs-full
OtherAdjustmentsToReconcileProfitLoss
X duration, debit
Other adjustments to reconcile profit (loss)
Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
disclosure: IAS 7 20
ifrs-full
OtherAssets
X instant, debit
Other assets
The amount of assets that the entity does not separately disclose in the same statement or note.
common practice: IAS 1 55
ifrs-full
OtherAssetsAmountContributedToFairValueOfPlanAssets
X instant, debit
Other assets, amount contributed to fair value of plan assets
The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
common practice: IAS 19 142
ifrs-full
OtherAssetsMember
member
Other assets [member]
This member stands for assets that the entity does not separately disclose in the same statement or note.
example: IFRS 16 53
ifrs-full
OtherBorrowings
X instant, credit
Other borrowings
The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]
common practice: IAS 1 112 c
ifrs-full
OtherCashAndCashEquivalents
X instant, debit
Other cash and cash equivalents
The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
common practice: IAS 7 45
ifrs-full
OtherCashPaymentsFromOperatingActivities
X duration, credit
Other cash payments from operating activities
The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
example: IAS 7 14
ifrs-full
OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
X duration, credit
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities
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.
example: IAS 7 16 c
ifrs-full
OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
X duration, credit
Other cash payments to acquire interests in joint ventures, classified as investing activities
The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
example: IAS 7 16 c
ifrs-full
OtherCashReceiptsFromOperatingActivities
X duration, debit
Other cash receipts from operating activities
The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
example: IAS 7 14
ifrs-full
OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
X duration, debit
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities
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.
example: IAS 7 16 d
ifrs-full
OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities
X duration, debit
Other cash receipts from sales of interests in joint ventures, classified as investing activities
The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
example: IAS 7 16 d
ifrs-full
OtherComponentsOfDeferredTaxExpenseIncome
X duration, debit
Other components of deferred tax expense (income)
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)]
common practice: IAS 12 80
ifrs-full
OtherComprehensiveIncome
X duration, credit
Other comprehensive income
The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
disclosure: IAS 1 106 d ii, disclosure: IAS 1 81A b, disclosure: IAS 1 91 a, disclosure: IFRS 12 B12 b viii
ifrs-full
OtherComprehensiveIncomeAbstract
Other comprehensive income [abstract]
ifrs-full
OtherComprehensiveIncomeAttributableToNoncontrollingInterests
X duration, credit
Other comprehensive income, attributable to non-controlling interests
The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]
common practice: IAS 1 85
ifrs-full
OtherComprehensiveIncomeAttributableToOwnersOfParent
X duration, credit
Other comprehensive income, attributable to owners of parent
The amount of other comprehensive income attributable to owners of the parent.
common practice: IAS 1 85
ifrs-full
OtherComprehensiveIncomeBeforeTax
X duration, credit
Other comprehensive income, before tax
The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
disclosure: IAS 1 91 b
ifrs-full
OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach
X duration, credit
Other comprehensive income, before tax, application of overlay approach
The amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]
disclosure: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstract
Other comprehensive income, before tax, application of overlay approach [abstract]
ifrs-full
OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets
X duration, credit
Other comprehensive income, before tax, available-for-sale financial assets
The amount of other comprehensive income, before tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]
disclosure: IAS 1 91 b – Expiry date 2021-01-01, disclosure: IAS 1 7 – Expiry date 2021-01-01
ifrs-full
OtherComprehensiveIncomeBeforeTaxCashFlowHedges
X duration, credit
Other comprehensive income, before tax, cash flow hedges
The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]
disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-full
OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
X duration, credit
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability
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]]
disclosure: IAS 1 7, disclosure: IAS 1 91 b
ifrs-full
OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads
X duration, credit
Other comprehensive income, before tax, change in value of foreign currency basis spreads
The amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]
disclosure: IAS 1 7, disclosure: IAS 1 91 b
ifrs-full
OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts
X duration, credit
Other comprehensive income, before tax, change in value of forward elements of forward contracts
The amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]
disclosure: IAS 1 7, disclosure: IAS 1 91 b
ifrs-full
OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions
X duration, credit
Other comprehensive income, before tax, change in value of time value of options
The amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]
disclosure: IAS 1 7, disclosure: IAS 1 91 b
ifrs-full
OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation
X duration, credit
Other comprehensive income, before tax, exchange differences on translation
The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-full
OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
X duration, credit
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
The amount of other comprehensive income, before tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01
ifrs-full
OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
X duration, credit
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income
The amount of other comprehensive income, before tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
disclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii
ifrs-full
OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
X duration, credit
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
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. [Refer: Other comprehensive income, before tax]
disclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a vii
ifrs-full
OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
X duration, credit
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments
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]
disclosure: IAS 1 7, disclosure: IAS 1 91 b
ifrs-full
OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
X duration, credit
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]
disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-full
OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation
X duration, credit
Other comprehensive income, before tax, gains (losses) on revaluation
The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]
disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-full
OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations
X duration, credit
Other comprehensive income, before tax, hedges of net investments in foreign operations
The amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a
ifrs-full
OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
X duration, credit
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
The amount of other comprehensive income, before tax, 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]]
disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
X duration, credit
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
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]]
disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
X duration, credit
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 b
ifrs-full
OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
ifrs-full
OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
X duration, credit
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss
The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach
X duration, credit
Other comprehensive income, net of tax, application of overlay approach
The amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]
disclosure: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstract
Other comprehensive income, net of tax, application of overlay approach [abstract]
ifrs-full
OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets
X duration, credit
Other comprehensive income, net of tax, available-for-sale financial assets
The amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
disclosure: IAS 1 91 a – Expiry date 2021-01-01, disclosure: IAS 1 7 – Expiry date 2021-01-01
ifrs-full
OtherComprehensiveIncomeNetOfTaxCashFlowHedges
X duration, credit
Other comprehensive income, net of tax, cash flow hedges
The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
X duration, credit
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability
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]
disclosure: IAS 1 7, disclosure: IAS 1 91 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads
X duration, credit
Other comprehensive income, net of tax, change in value of foreign currency basis spreads
The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]
disclosure: IAS 1 7, disclosure: IAS 1 91 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems
X duration, credit
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items
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]
disclosure: IFRS 7 24E c
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems
X duration, credit
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items
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]
disclosure: IFRS 7 24E c
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts
X duration, credit
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]
disclosure: IAS 1 7, disclosure: IAS 1 91 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems
X duration, credit
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items
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]
disclosure: IFRS 7 24E c
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems
X duration, credit
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items
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]
disclosure: IFRS 7 24E c
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions
X duration, credit
Other comprehensive income, net of tax, change in value of time value of options
The amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income]
disclosure: IAS 1 7, disclosure: IAS 1 91 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems
X duration, credit
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items
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]
disclosure: IFRS 7 24E b
ifrs-full
OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems
X duration, credit
Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items
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]
disclosure: IFRS 7 24E b
ifrs-full
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation
X duration, credit
Other comprehensive income, net of tax, exchange differences on translation
The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-full
OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
X duration, credit
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
The amount of other comprehensive income, net of tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01
ifrs-full
OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
X duration, credit
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
The amount of other comprehensive income, net of tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
disclosure: IAS 1 7, disclosure: IAS 1 91 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
X duration, credit
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
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. [Refer: Other comprehensive income]
disclosure: IAS 1 7, disclosure: IAS 1 91 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
X duration, credit
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments
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]
disclosure: IAS 1 7, disclosure: IAS 1 91 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
X duration, credit
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]
disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-full
OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
X duration, credit
Other comprehensive income, net of tax, gains (losses) on revaluation
The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]
disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-full
OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
X duration, credit
Other comprehensive income, net of tax, hedges of net investments in foreign operations
The amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a
ifrs-full
OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
X duration, credit
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
The amount of other comprehensive income, net of tax, 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]]
disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
X duration, credit
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
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]]
disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01
ifrs-full
OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
X duration, credit
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 b, disclosure: IFRS 14 35
ifrs-full
OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract
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]
ifrs-full
OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
X duration, credit
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
The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 a, disclosure: IFRS 14 35
ifrs-full
OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax
X duration, credit
Other comprehensive income that will be reclassified to profit or loss, before tax
The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
common practice: IAS 1 IG6, common practice: IAS 1 82A
ifrs-full
OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
X duration, credit
Other comprehensive income that will be reclassified to profit or loss, net of tax
The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
example: IAS 1 IG6, example: IAS 1 82A
ifrs-full
OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax
X duration, credit
Other comprehensive income that will not be reclassified to profit or loss, before tax
The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
common practice: IAS 1 IG6, common practice: IAS 1 82A
ifrs-full
OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
X duration, credit
Other comprehensive income that will not be reclassified to profit or loss, net of tax
The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
example: IAS 1 IG6, example: IAS 1 82A
ifrs-full
OtherContingentLiabilitiesMember
member
Other contingent liabilities [member]
This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
example: IAS 37 88
ifrs-full
OtherCurrentAssets
X instant, debit
Other current assets
The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]
common practice: IAS 1 55
ifrs-full
OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings
X instant, credit
Other current borrowings and current portion of other non-current borrowings
The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]
common practice: IAS 1 112 c
ifrs-full
OtherCurrentFinancialAssets
X instant, debit
Other current financial assets
The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]
disclosure: IAS 1 54 d
ifrs-full
OtherCurrentFinancialLiabilities
X instant, credit
Other current financial liabilities
The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]
disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 b
ifrs-full
OtherCurrentLiabilities
X instant, credit
Other current liabilities
The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]
common practice: IAS 1 55
ifrs-full
OtherCurrentNonfinancialAssets
X instant, debit
Other current non-financial assets
The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
common practice: IAS 1 55
ifrs-full
OtherCurrentNonfinancialLiabilities
X instant, credit
Other current non-financial liabilities
The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
common practice: IAS 1 55
ifrs-full
OtherCurrentPayables
X instant, credit
Other current payables
The amount of current payables that the entity does not separately disclose in the same statement or note.
common practice: IAS 1 55
ifrs-full
OtherCurrentReceivables
X instant, debit
Other current receivables
The amount of current other receivables. [Refer: Other receivables]
example: IAS 1 78 b
ifrs-full
OtherDebtInstrumentsHeld
X instant, debit
Other debt instruments held
The amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]
common practice: IAS 1 112 c
ifrs-full
OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
X duration
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-full
OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows
X instant, credit
Other differences to cash and cash equivalents in statement of cash flows
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]
common practice: IAS 7 45
ifrs-full
OtherDisposalsOfAssetsMember
member
Other disposals of assets [member]
This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.
example: IAS 10 22 c
ifrs-full
OtherEmployeeExpense
X duration, debit
Other employee expense
The amount of employee expenses that the entity does not separately disclose in the same statement or note.
common practice: IAS 19 5
ifrs-full
OtherEnvironmentRelatedContingentLiabilityMember
member
Other environment related contingent liability [member]
This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]
common practice: IAS 37 88
ifrs-full
OtherEnvironmentRelatedProvisionMember
member
Other environment related provision [member]
This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]
common practice: IAS 37 84
ifrs-full
OtherEquityInterest
X instant, credit
Other equity interest
The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
example: IAS 1 78 e
ifrs-full
OtherEquityInterestMember
member
Other equity interest [member]
This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
disclosure: IAS 1 106
ifrs-full
OtherEquitySecuritiesMember
member
Other equity securities [member]
This member stands for equity instruments that the entity does not separately disclose in the same statement or note.
example: IFRS 13 IE60, example: IFRS 13 94
ifrs-full
OtherExpenseByFunction
X duration, debit
Other expense, by function
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.
example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vii
ifrs-full
OtherExpenseByNature
X duration, debit
Other expenses, by nature
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]
example: IAS 1 102, disclosure: IAS 1 99
ifrs-full
OtherFeeAndCommissionExpense
X duration, debit
Other fee and commission expense
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]
common practice: IAS 1 112 c
ifrs-full
OtherFeeAndCommissionIncome
X duration, credit
Other fee and commission income
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]
common practice: IAS 1 112 c
ifrs-full
OtherFinanceCost
X duration, debit
Other finance cost
The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]
common practice: IAS 1 112 c
ifrs-full
OtherFinanceIncome
X duration, credit
Other finance income
The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]
common practice: IAS 1 112 c
ifrs-full
OtherFinanceIncomeCost
X duration, credit
Other finance income (cost)
The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]
common practice: IAS 1 85
ifrs-full
OtherFinancialAssets
X instant, debit
Other financial assets
The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
disclosure: IAS 1 54 d
ifrs-full
OtherFinancialLiabilities
X instant, credit
Other financial liabilities
The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]
disclosure: IAS 1 54 m
ifrs-full
OtherGainsLosses
X duration, credit
Other gains (losses)
The gains (losses) that the entity does not separately disclose in the same statement or note.
common practice: IAS 1 102, common practice: IAS 1 103
ifrs-full
OtherImpairedAssetsMember
member
Other impaired assets [member]
This member stands for impaired assets that the entity does not separately disclose in the same statement or note.
example: IAS 36 127
ifrs-full
OtherIncome
X duration, credit
Other income
The amount of operating income that the entity does not separately disclose in the same statement or note.
example: IAS 1 103, example: IAS 1 102, disclosure: IAS 26 35 b iv
ifrs-full
OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates
X duration, credit
Other income (expense) from subsidiaries, jointly controlled entities and associates
The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]
common practice: IAS 1 85
ifrs-full
OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised
X duration
Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]
example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-full
OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTax
X duration, credit
Other individually immaterial components of other comprehensive income, before tax
The amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]
common practice: IAS 1 85
ifrs-full
OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTax
X duration, credit
Other individually immaterial components of other comprehensive income, net of tax
The amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]
common practice: IAS 1 85
ifrs-full
OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
X duration, credit
Other inflows (outflows) of cash, classified as financing activities
Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
disclosure: IAS 7 21
ifrs-full
OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
X duration, credit
Other inflows (outflows) of cash, classified as investing activities
Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
disclosure: IAS 7 21
ifrs-full
OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities
X duration, debit
Other inflows (outflows) of cash, classified as operating activities
Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
disclosure: IAS 7 14
ifrs-full
OtherIntangibleAssets
X instant, debit
Other intangible assets
The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
common practice: IAS 38 119
ifrs-full
OtherIntangibleAssetsMember
member
Other intangible assets [member]
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]
common practice: IAS 38 119
ifrs-full
OtherInventories
X instant, debit
Other current inventories
The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]
common practice: IAS 2 37
ifrs-full
OtherLiabilities
X instant, credit
Other liabilities
The amount of liabilities that the entity does not separately disclose in the same statement or note.
common practice: IAS 1 55
ifrs-full
OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
X instant, credit
Other liabilities under insurance contracts and reinsurance contracts issued
The amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]
example: IFRS 4 IG22 – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
OtherLongtermBenefits
X duration, debit
Other long-term employee benefits
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]
common practice: IAS 19 158
ifrs-full
OtherLongtermProvisions
X instant, credit
Other non-current provisions
The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
disclosure: IAS 1 78 d
ifrs-full
OtherMaterialActuarialAssumptions
X.XX instant
Other material actuarial assumptions
Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]
common practice: IAS 19 144
ifrs-full
OtherMaterialActuarialAssumptionsMember
member
Other material actuarial assumptions [member]
This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]
common practice: IAS 19 145
ifrs-full
OtherMaterialNoncashItems
X duration, debit
Other material non-cash items
The amount of material non-cash items other than depreciation and amortisation.
disclosure: IFRS 8 23 i, disclosure: IFRS 8 28 e
ifrs-full
OtherNoncurrentAssets
X instant, debit
Other non-current assets
The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]
common practice: IAS 1 55
ifrs-full
OtherNoncurrentFinancialAssets
X instant, debit
Other non-current financial assets
The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
disclosure: IAS 1 54 d
ifrs-full
OtherNoncurrentFinancialLiabilities
X instant, credit
Other non-current financial liabilities
The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 c
ifrs-full
OtherNoncurrentLiabilities
X instant, credit
Other non-current liabilities
The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]
common practice: IAS 1 55
ifrs-full
OtherNoncurrentNonfinancialAssets
X instant, debit
Other non-current non-financial assets
The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
common practice: IAS 1 55
ifrs-full
OtherNoncurrentNonfinancialLiabilities
X instant, credit
Other non-current non-financial liabilities
The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
common practice: IAS 1 55
ifrs-full
OtherNoncurrentPayables
X instant, credit
Other non-current payables
The amount of non-current payables that the entity does not separately disclose in the same statement or note.
common practice: IAS 1 55
ifrs-full
OtherNoncurrentReceivables
X instant, debit
Other non-current receivables
The amount of non-current other receivables. [Refer: Other receivables]
example: IAS 1 78 b
ifrs-full
OtherNonfinancialAssets
X instant, debit
Other non-financial assets
The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
common practice: IAS 1 55
ifrs-full
OtherNonfinancialLiabilities
X instant, credit
Other non-financial liabilities
The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
common practice: IAS 1 55
ifrs-full
OtherOperatingIncomeExpense
X duration, credit
Other operating income (expense)
The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.
common practice: IAS 1 85
ifrs-full
OtherPayables
X instant, credit
Other payables
Amounts payable that the entity does not separately disclose in the same statement or note.
common practice: IAS 1 55
ifrs-full
OtherPriceRiskMember
member
Other price risk [member]
This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms
ifrs-full
OtherPropertyPlantAndEquipment
X instant, debit
Other property, plant and equipment
The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
OtherPropertyPlantAndEquipmentMember
member
Other property, plant and equipment [member]
This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
OtherProvisions
X instant, credit
Other provisions
The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
disclosure: IAS 1 78 d, disclosure: IAS 37 84 a
ifrs-full
OtherProvisionsAbstract
Other provisions [abstract]
ifrs-full
OtherProvisionsMember
member
Other provisions [member]
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]
disclosure: IAS 37 84
ifrs-full
OtherReceivables
X instant, debit
Other receivables
The amount receivable by the entity that it does not separately disclose in the same statement or note.
example: IAS 1 78 b
ifrs-full
OtherRegulatoryDeferralAccountCreditBalances
X instant, credit
Other regulatory deferral account credit balances
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]
example: IFRS 14 IE5, example: IFRS 14 25
ifrs-full
OtherRegulatoryDeferralAccountDebitBalances
X instant, debit
Other regulatory deferral account debit balances
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]
example: IFRS 14 IE5, example: IFRS 14 25
ifrs-full
OtherRelatedPartiesMember
member
Other related parties [member]
This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]
disclosure: IAS 24 19 g
ifrs-full
OtherReserves
X instant, credit
Other reserves
A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
example: IAS 1 78 e
ifrs-full
OtherReservesAbstract
Other reserves [abstract]
ifrs-full
OtherReservesMember
member
Other reserves [member]
This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the “Reserves within equity” axis if no other member is used. [Refer: Retained earnings]
disclosure: IAS 1 106, disclosure: IAS 1 79 b
ifrs-full
OtherRevenue
X duration, credit
Other revenue
The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
OtherReversalsOfProvisions
X duration, credit
Other reversals of provisions
The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]
disclosure: IAS 1 98 g
ifrs-full
OtherShorttermEmployeeBenefits
X duration, debit
Other short-term employee benefits
The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within 12 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]
common practice: IAS 19 9
ifrs-full
OtherShorttermProvisions
X instant, credit
Other current provisions
The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
disclosure: IAS 1 78 d
ifrs-full
OtherTangibleOrIntangibleAssetsTransferred
X instant, credit
Other tangible or intangible assets transferred
The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]]
disclosure: IFRS 3 B64 f ii
ifrs-full
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
X duration, debit
Other tax effects for reconciliation between accounting profit and tax expense (income)
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]
disclosure: IAS 12 81 c i
ifrs-full
OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
X.XX duration
Other tax rate effects for reconciliation between accounting profit and tax expense (income)
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]
disclosure: IAS 12 81 c ii
ifrs-full
OtherTemporaryDifferencesMember
member
Other temporary differences [member]
This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]
common practice: IAS 12 81 g
ifrs-full
OtherTradingIncomeExpense
X duration, credit
Other trading income (expense)
The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]
common practice: IAS 1 112 c
ifrs-full
OtherWorkPerformedByEntityAndCapitalised
X duration, credit
Other work performed by entity and capitalised
The amount of the entity’s own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.
example: IAS 1 IG6, common practice: IAS 1 85
ifrs-full
OutflowsOfCashFromInvestingActivities
X duration, credit
Outflows of cash from investing activities
The cash outflow for investing activities.
common practice: IAS 7 16
ifrs-full
OutputOfAgriculturalProduce
X.XX duration
Output of agricultural produce
The output of entity’s agricultural produce.
common practice: IAS 41 46 b ii
ifrs-full
OutstandingBalancesForRelatedPartyTransactionsAbstract
Outstanding balances for related party transactions [abstract]
ifrs-full
OutstandingCommitmentsMadeByEntityRelatedPartyTransactions
X instant, credit
Outstanding commitments made by entity, related party transactions
The amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]
disclosure: IAS 24 18 b
ifrs-full
OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions
X instant, credit
Outstanding commitments made on behalf of entity, related party transactions
The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]
disclosure: IAS 24 18 b
ifrs-full
OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel
X instant, debit
Owner-occupied property measured using investment property fair value model
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]
disclosure: IAS 16 29B – Effective 2021-01-01
ifrs-full
OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember
member
Owner-occupied property measured using investment property fair value model [member]
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]
disclosure: IAS 16 29B – Effective 2021-01-01
ifrs-full
ParentMember
member
Parent [member]
This member stands for an entity that controls one or more entities.
disclosure: IAS 24 19 a
ifrs-full
ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions
X duration
Participation in defined benefit plan that shares risks between group entities, related party transactions
The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]
example: IAS 24 22
ifrs-full
ParValuePerShare
X.XX instant
Par value per share
The nominal value per share.
disclosure: IAS 1 79 a iii
ifrs-full
PastDueStatusAxis
axis
Past due status [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
PastDueStatusMember
member
Past due status [member]
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.
example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01
ifrs-full
PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
X duration, credit
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)
The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset)]
disclosure: IAS 19 141 d
ifrs-full
PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
ifrs-full
PastServiceCostNetDefinedBenefitLiabilityAsset
X duration, credit
Past service cost, net defined benefit liability (asset)
The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]
disclosure: IAS 19 141 d
ifrs-full
PayablesForPurchaseOfEnergy
X instant, credit
Payables for purchase of energy
The amount of payables for the purchase of energy.
common practice: IAS 1 78
ifrs-full
PayablesForPurchaseOfNoncurrentAssets
X instant, credit
Payables for purchase of non-current assets
The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]
common practice: IAS 1 78
ifrs-full
PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax
X instant, credit
Payables on social security and taxes other than income tax
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.
common practice: IAS 1 78
ifrs-full
PaymentsForDebtIssueCosts
X duration, credit
Payments for debt issue costs
The cash outflow for debt issue costs.
common practice: IAS 7 17
ifrs-full
PaymentsForDevelopmentProjectExpenditure
X duration, credit
Payments for development project expenditure
The cash outflow for expenditure related to development projects.
common practice: IAS 7 16
ifrs-full
PaymentsForExplorationAndEvaluationExpenses
X duration, credit
Payments for exploration and evaluation expenses
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.
common practice: IAS 7 14
ifrs-full
PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
X duration, credit
Payments for premiums and claims, annuities and other policy benefits
The cash outflow for premiums and claims, annuities and other policy benefits.
example: IAS 7 14 e – Expiry date 2021-01-01
ifrs-full
PaymentsForShareIssueCosts
X duration, credit
Payments for share issue costs
The cash outflow for share issue costs.
common practice: IAS 7 17
ifrs-full
PaymentsFromChangesInOwnershipInterestsInSubsidiaries
X duration, credit
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
disclosure: IAS 7 42A, disclosure: IAS 7 42B
ifrs-full
PaymentsFromContractsHeldForDealingOrTradingPurpose
X duration, credit
Payments from contracts held for dealing or trading purpose
The cash outflow for contracts held for dealing or trading purposes.
example: IAS 7 14 g
ifrs-full
PaymentsFromPlanNetDefinedBenefitLiabilityAsset
X duration, debit
Payments from plan, net defined benefit liability (asset)
The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]
disclosure: IAS 19 141 g
ifrs-full
PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
X duration, debit
Payments in respect of settlements, net defined benefit liability (asset)
The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]]
disclosure: IAS 19 141 g
ifrs-full
PaymentsInRespectOfSettlementsReimbursementRights
X duration, credit
Payments in respect of settlements, reimbursement rights
The decrease (increase) in reimbursement rights resulting from payments in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Defined benefit plans [member]]
disclosure: IAS 19 141 g
ifrs-full
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
X duration, credit
Payments of lease liabilities, classified as financing activities
The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
example: IAS 7 17 e
ifrs-full
PaymentsOfOtherEquityInstruments
X duration, credit
Payments of other equity instruments
The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
common practice: IAS 7 17
ifrs-full
PaymentsToAcquireOrRedeemEntitysShares
X duration, credit
Payments to acquire or redeem entity’s shares
The cash outflow to acquire or redeem entity’s shares.
example: IAS 7 17 b
ifrs-full
PaymentsToAndOnBehalfOfEmployees
X duration, credit
Payments to and on behalf of employees
The cash outflow to, and on behalf of, employees.
example: IAS 7 14 d
ifrs-full
PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale
X duration, credit
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale
The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.
example: IAS 7 14
ifrs-full
PaymentsToSuppliersForGoodsAndServices
X duration, credit
Payments to suppliers for goods and services
The cash outflow to suppliers for goods and services.
example: IAS 7 14 c
ifrs-full
PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees
X duration, credit
Payments to suppliers for goods and services and to and on behalf of employees
The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.
common practice: IAS 7 14
ifrs-full
PensionDefinedBenefitPlansMember
member
Pension defined benefit plans [member]
This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]
common practice: IAS 19 138 b
ifrs-full
PercentageOfEntitysRevenue
X.XX duration
Percentage of entity’s revenue
The percentage of the entity’s revenue. [Refer: Revenue]
common practice: IFRS 8 34
ifrs-full
PercentageOfReasonablyPossibleDecreaseInActuarialAssumption
X.XX instant
Percentage of reasonably possible decrease in actuarial assumption
The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]
disclosure: IAS 19 145 a
ifrs-full
PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17
X.XX instant
Percentage of reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17
The percentage of the reasonably possible decrease in the risk exposure that arises from contracts within scope of IFRS 17.
disclosure: IFRS 17 128 a – Effective 2021-01-01
ifrs-full
PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets
X.XX instant
Percentage of reasonably possible decrease in unobservable input, assets
The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.
common practice: IFRS 13 93 h ii
ifrs-full
PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments
X.XX instant
Percentage of reasonably possible decrease in unobservable input, entity’s own equity instruments
The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments.
common practice: IFRS 13 93 h ii
ifrs-full
PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities
X.XX instant
Percentage of reasonably possible decrease in unobservable input, liabilities
The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.
common practice: IFRS 13 93 h ii
ifrs-full
PercentageOfReasonablyPossibleIncreaseInActuarialAssumption
X.XX instant
Percentage of reasonably possible increase in actuarial assumption
The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]
disclosure: IAS 19 145 a
ifrs-full
PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17
X.XX instant
Percentage of reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17
The percentage of a reasonably possible increase in the risk exposure that arises from contracts within scope of IFRS 17.
disclosure: IFRS 17 128 a – Effective 2021-01-01
ifrs-full
PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets
X.XX instant
Percentage of reasonably possible increase in unobservable input, assets
The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.
common practice: IFRS 13 93 h ii
ifrs-full
PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments
X.XX instant
Percentage of reasonably possible increase in unobservable input, entity’s own equity instruments
The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments.
common practice: IFRS 13 93 h ii
ifrs-full
PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities
X.XX instant
Percentage of reasonably possible increase in unobservable input, liabilities
The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.
common practice: IFRS 13 93 h ii
ifrs-full
PercentageOfVotingEquityInterestsAcquired
X.XX instant
Percentage of voting equity interests acquired
The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 c
ifrs-full
PerformanceObligationsAxis
axis
Performance obligations [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 15 119
ifrs-full
PerformanceObligationsMember
member
Performance obligations [member]
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.
disclosure: IFRS 15 119
ifrs-full
PerformanceObligationsSatisfiedAtPointInTimeMember
member
Performance obligations satisfied at point in time [member]
This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]]
disclosure: IFRS 15 125
ifrs-full
PerformanceObligationsSatisfiedOverTimeMember
member
Performance obligations satisfied over time [member]
This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]
disclosure: IFRS 15 124
ifrs-full
PeriodCoveredByFinancialStatements
text
Period covered by financial statements
The description of the period covered by the set of financial statements or notes.
disclosure: IAS 1 51 c
ifrs-full
PlanAssetsAtFairValue
X instant, debit
Plan assets, at fair value
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]]
common practice: IAS 19 57 a
ifrs-full
PlanAssetsMember
member
Plan assets [member]
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: IAS 19 140 a i
ifrs-full
PlantsMember
member
Plants [member]
This member stands for plants.
common practice: IAS 41 41
ifrs-full
PortfolioAndOtherManagementFeeIncome
X duration, credit
Portfolio and other management fee income
The amount of income recognised from portfolio and other management fees.
common practice: IAS 1 112 c
ifrs-full
PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents
X duration, credit
Portion of consideration paid (received) consisting of cash and cash equivalents
The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]
disclosure: IAS 7 40 b
ifrs-full
PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary
X duration, credit
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary
The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]]
disclosure: IFRS 14 B28
ifrs-full
PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary
X duration, credit
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary
The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]]
disclosure: IFRS 12 19 a
ifrs-full
PostemploymentBenefitExpenseDefinedBenefitPlans
X duration, debit
Post-employment benefit expense, defined benefit plans
The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]
common practice: IAS 19 5
ifrs-full
PostemploymentBenefitExpenseDefinedContributionPlans
X duration, debit
Post-employment benefit expense, defined contribution plans
The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
disclosure: IAS 19 53
ifrs-full
PostemploymentMedicalDefinedBenefitPlansMember
member
Post-employment medical defined benefit plans [member]
This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]
example: IAS 19 138 b
ifrs-full
PotentialOrdinaryShareTransactionsMember
member
Potential ordinary share transactions [member]
This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]
example: IAS 10 22 f
ifrs-full
PowerGeneratingAssetsMember
member
Power generating assets [member]
This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]
common practice: IAS 16 37
ifrs-full
PrecontractCostsMember
member
Pre-contract costs [member]
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]
example: IFRS 15 128 a
ifrs-full
PreferenceSharesMember
member
Preference shares [member]
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]]
common practice: IAS 1 79 a
ifrs-full
PremiumsWrittenNetOfReinsurance
X duration, credit
Premiums written, net of reinsurance
The amount of premiums written, net of amounts reinsured with third parties.
common practice: IAS 1 85
ifrs-full
PrepaymentRiskMember
member
Prepayment risk [member]
This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]
example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-full
Prepayments
X instant, debit
Prepayments
Receivables that represent amounts paid for goods and services before they have been delivered.
example: IAS 1 78 b
ifrs-full
PrepaymentsAndAccruedIncome
X instant, debit
Prepayments and accrued income
The amount of prepayments and accrued income. [Refer: Prepayments; Accrued income]
common practice: IAS 1 112 c
ifrs-full
PrepaymentsAndAccruedIncomeAbstract
Prepayments and accrued income [abstract]
ifrs-full
PresentationOfLeasesForLesseeAbstract
Presentation of leases for lessee [abstract]
ifrs-full
PresentationOfOverlayApproachAbstract
Presentation of overlay approach [abstract]
ifrs-full
PresentValueOfDefinedBenefitObligationMember
member
Present value of defined benefit obligation [member]
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.
disclosure: IAS 19 140 a ii
ifrs-full
PreviousGAAPMember
member
Previous GAAP [member]
This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]
disclosure: IFRS 1 24, common practice: IFRS 1 30, disclosure: IFRS 1 29
ifrs-full
PreviouslyStatedMember
member
Previously stated [member]
This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-full
PriceIndexMovements
X.XX duration
Price index movements
The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.
disclosure: IAS 29 39 c
ifrs-full
PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash
X instant, credit
Prices specified in forward agreements to purchase financial assets for cash
Prices specified in forward agreements to purchase financial assets for cash.
example: IFRS 7 B11D b
ifrs-full
PrincipalPlaceOfBusiness
text
Principal place of business
The place where an entity principally conducts operations.
disclosure: IAS 1 138 a
ifrs-full
PrincipalPlaceOfBusinessOfAssociate
text
Principal place of business of associate
The principal place of business of an associate. [Refer: Principal place of business; Associates [member]]
disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-full
PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
text
Principal place of business of entity whose consolidated financial statements have been produced for public use
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]]
disclosure: IAS 27 16 a
ifrs-full
PrincipalPlaceOfBusinessOfJointOperation
text
Principal place of business of joint operation
The principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]
disclosure: IFRS 12 21 a iii
ifrs-full
PrincipalPlaceOfBusinessOfJointVenture
text
Principal place of business of joint venture
The principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]
disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-full
PrincipalPlaceOfBusinessOfSubsidiary
text
Principal place of business of subsidiary
The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]
disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b
ifrs-full
ProbabilityOfDefaultAxis
axis
Probability of default [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 7 IG20C, example: IFRS 7 35M
ifrs-full
ProbabilityOfDefaultMeasurementInputMember
member
Probability of default, measurement input [member]
This member stands for the probability of default used as a measurement input.
example: IFRS 13 93 d, example: IFRS 13 IE63
ifrs-full
ProbabilityOfDefaultMember
member
Probability of default [member]
This member stands for all probabilities of default.
example: IFRS 7 IG20C, example: IFRS 7 35M
ifrs-full
ProceedsFromBorrowingsClassifiedAsFinancingActivities
X duration, debit
Proceeds from borrowings, classified as financing activities
The cash inflow from borrowings obtained. [Refer: Borrowings]
example: IAS 7 17 c
ifrs-full
ProceedsFromChangesInOwnershipInterestsInSubsidiaries
X duration, debit
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
disclosure: IAS 7 42A, disclosure: IAS 7 42B
ifrs-full
ProceedsFromContributionsOfNoncontrollingInterests
X duration, debit
Proceeds from contributions of non-controlling interests
The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]
common practice: IAS 7 17
ifrs-full
ProceedsFromCurrentBorrowings
X duration, debit
Proceeds from current borrowings
The cash inflow from current borrowings obtained. [Refer: Current borrowings]
common practice: IAS 7 17
ifrs-full
ProceedsFromDisposalOfExplorationAndEvaluationAssets
X duration, debit
Proceeds from disposal of exploration and evaluation assets
The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
common practice: IAS 7 16
ifrs-full
ProceedsFromDisposalOfMiningAssets
X duration, debit
Proceeds from disposal of mining assets
The cash inflow from the disposal of mining assets. [Refer: Mining assets]
common practice: IAS 7 16
ifrs-full
ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations
X duration, debit
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations
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]
common practice: IAS 7 16
ifrs-full
ProceedsFromDisposalOfOilAndGasAssets
X duration, debit
Proceeds from disposal of oil and gas assets
The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]
common practice: IAS 7 16
ifrs-full
ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets
X duration, debit
Proceeds from disposal or maturity of available-for-sale financial assets
The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
common practice: IAS 7 16 – Expiry date 2021-01-01
ifrs-full
ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets
X duration, debit
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets
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]
common practice: IAS 7 16
ifrs-full
ProceedsFromExerciseOfOptions
X duration, debit
Proceeds from exercise of options
The cash inflow from the exercise of options.
common practice: IAS 7 17
ifrs-full
ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities
X duration, debit
Proceeds from government grants, classified as financing activities
The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
common practice: IAS 20 28
ifrs-full
ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities
X duration, debit
Proceeds from government grants, classified as investing activities
The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
common practice: IAS 20 28
ifrs-full
ProceedsFromIssueOfBondsNotesAndDebentures
X duration, debit
Proceeds from issue of bonds, notes and debentures
The cash inflow from the issuing of bonds, notes and debentures.
common practice: IAS 7 17
ifrs-full
ProceedsFromIssueOfOrdinaryShares
X duration, debit
Proceeds from issue of ordinary shares
The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]
common practice: IAS 7 17
ifrs-full
ProceedsFromIssueOfPreferenceShares
X duration, debit
Proceeds from issue of preference shares
The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]
common practice: IAS 7 17
ifrs-full
ProceedsFromIssueOfSubordinatedLiabilities
X duration, debit
Proceeds from issue of subordinated liabilities
The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]
common practice: IAS 7 17
ifrs-full
ProceedsFromIssuingOtherEquityInstruments
X duration, debit
Proceeds from issuing other equity instruments
The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
example: IAS 7 17 a
ifrs-full
ProceedsFromIssuingShares
X duration, debit
Proceeds from issuing shares
The cash inflow from issuing shares.
example: IAS 7 17 a
ifrs-full
ProceedsFromNoncurrentBorrowings
X duration, debit
Proceeds from non-current borrowings
The cash inflow from non-current borrowings obtained. [Refer: Borrowings]
common practice: IAS 7 17
ifrs-full
ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities
X duration, debit
Proceeds from sales of other long-term assets, classified as investing activities
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]
example: IAS 7 16 b
ifrs-full
ProceedsFromSaleOrIssueOfTreasuryShares
X duration, debit
Proceeds from sale or issue of treasury shares
The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]
common practice: IAS 7 17
ifrs-full
ProceedsFromSalesOfBiologicalAssets
X duration, debit
Proceeds from sales of biological assets
The cash inflow from sales of biological assets. [Refer: Biological assets]
common practice: IAS 7 16
ifrs-full
ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
X duration, debit
Proceeds from sales of intangible assets, classified as investing activities
The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
example: IAS 7 16 b
ifrs-full
ProceedsFromSalesOfInterestsInAssociates
X duration, debit
Proceeds from sales of interests in associates
The cash inflow from sales of interests in associates. [Refer: Associates [member]]
common practice: IAS 7 16
ifrs-full
ProceedsFromSalesOfInvestmentProperty
X duration, debit
Proceeds from sales of investment property
The cash inflow from sales of investment property. [Refer: Investment property]
common practice: IAS 7 16
ifrs-full
ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod
X duration, debit
Proceeds from sales of investments accounted for using equity method
The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
common practice: IAS 7 16
ifrs-full
ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
X duration, debit
Proceeds from sales of investments other than investments accounted for using equity method
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]
common practice: IAS 7 16
ifrs-full
ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
X duration, debit
Proceeds from sales of property, plant and equipment, classified as investing activities
The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
example: IAS 7 16 b
ifrs-full
ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities
X duration, debit
Proceeds from sales or maturity of financial instruments, classified as investing activities
The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]
common practice: IAS 7 16
ifrs-full
ProceedsFromTransferActivity
X duration, debit
Proceeds from transfer activity during period representing greatest transfer activity
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: IFRS 7 42G c iii
ifrs-full
ProductionSupplies
X instant, debit
Current production supplies
A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]
example: IAS 1 78 c, common practice: IAS 2 37
ifrs-full
ProductsAndServicesAxis
axis
Products and services [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 15 B89 a, disclosure: IFRS 8 32
ifrs-full
ProductsAndServicesMember
member
Products and services [member]
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.
example: IFRS 15 B89 a, disclosure: IFRS 8 32
ifrs-full
ProfessionalFeesExpense
X duration, debit
Professional fees expense
The amount of fees paid or payable for professional services.
common practice: IAS 1 112 c
ifrs-full
ProfitLoss
X duration, credit
Profit (loss)
The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
disclosure: IAS 1 106 d i, disclosure: IAS 1 81A a, disclosure: IAS 7 18 b, disclosure: IFRS 1 24 b, disclosure: IFRS 1 32 a ii, example: IFRS 12 B10 b, example: IFRS 17 113 b – Effective 2021-01-01, example: IFRS 4 39L e – Effective on first application of IFRS 9, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23
ifrs-full
ProfitLossAbstract
Profit (loss) [abstract]
ifrs-full
ProfitLossAttributableToAbstract
Profit (loss), attributable to [abstract]
ifrs-full
ProfitLossAttributableToNoncontrollingInterests
X duration, credit
Profit (loss), attributable to non-controlling interests
The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
disclosure: IAS 1 81B a i, disclosure: IFRS 12 12 e
ifrs-full
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
X duration, credit
Profit (loss), attributable to ordinary equity holders of parent entity
The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]
disclosure: IAS 33 70 a
ifrs-full
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract
Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
ifrs-full
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
X duration, credit
Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects
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: IAS 33 70 a
ifrs-full
ProfitLossAttributableToOwnersOfParent
X duration, credit
Profit (loss), attributable to owners of parent
The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
disclosure: IAS 1 81B a ii
ifrs-full
ProfitLossBeforeTax
X duration, credit
Profit (loss) before tax
The profit (loss) before tax expense or income. [Refer: Profit (loss)]
example: IAS 1 103, example: IAS 1 102, disclosure: IFRS 5 33 b i, example: IFRS 8 28 b, example: IFRS 8 23
ifrs-full
ProfitLossFromContinuingOperations
X duration, credit
Profit (loss) from continuing operations
The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
disclosure: IAS 1 81A a, disclosure: IFRS 12 B12 b vi, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23
ifrs-full
ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests
X duration, credit
Profit (loss) from continuing operations attributable to non-controlling interests
The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]
example: IFRS 5 Example 11, example: IFRS 5 33 d
ifrs-full
ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity
X duration, credit
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity
The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]
disclosure: IAS 33 70 a
ifrs-full
ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
X duration, credit
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects
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]
disclosure: IAS 33 70 a
ifrs-full
ProfitLossFromDiscontinuedOperations
X duration, credit
Profit (loss) from discontinued operations
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
disclosure: IAS 1 82 ea, disclosure: IAS 1 98 e, disclosure: IFRS 12 B12 b vii, disclosure: IFRS 5 33 a
ifrs-full
ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests
X duration, credit
Profit (loss) from discontinued operations attributable to non-controlling interests
The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]
example: IFRS 5 Example 11, example: IFRS 5 33 d
ifrs-full
ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity
X duration, credit
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity
The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]
disclosure: IAS 33 70 a
ifrs-full
ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects
X duration, credit
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects
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]
disclosure: IAS 33 70 a
ifrs-full
ProfitLossFromOperatingActivities
X duration, credit
Profit (loss) from operating activities
The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
example: IAS 32 IE33, common practice: IAS 1 85
ifrs-full
ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
X duration, credit
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax
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)]
disclosure: IFRS 14 23
ifrs-full
ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests
X duration, credit
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
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]
example: IFRS 14 IE1, example: IFRS 14 23
ifrs-full
ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent
X duration, credit
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
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]
example: IFRS 14 IE1, example: IFRS 14 23
ifrs-full
ProfitLossOfAcquiree
X duration, credit
Profit (loss) of acquiree since acquisition date
The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]
disclosure: IFRS 3 B64 q i
ifrs-full
ProfitLossOfCombinedEntity
X duration, credit
Profit (loss) of combined entity as if combination occurred at beginning of period
The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)]
disclosure: IFRS 3 B64 q ii
ifrs-full
ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011
X duration, credit
Profit (loss) recognised on exchanging construction services for financial asset
The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]
disclosure: SIC 29 6A
ifrs-full
ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011
X duration, credit
Profit (loss) recognised on exchanging construction services for intangible asset
The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]
disclosure: SIC 29 6A
ifrs-full
ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments
X duration, credit
Profit (loss) on disposal of investments and changes in value of investments
The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]
disclosure: IAS 26 35 b ix
ifrs-full
ProgrammingAssets
X instant, debit
Programming assets
The amount of assets relating to programming. [Refer: Assets]
common practice: IAS 1 55
ifrs-full
PropertyAmountContributedToFairValueOfPlanAssets
X instant, debit
Real estate, amount contributed to fair value of plan assets
The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
example: IAS 19 142 d
ifrs-full
PropertyDevelopmentAndProjectManagementExpense
X duration, debit
Property development and project management expense
The amount of expense arising from property development and project management.
common practice: IAS 1 85
ifrs-full
PropertyDevelopmentAndProjectManagementIncome
X duration, credit
Property development and project management income
The amount of income arising from property development and project management.
common practice: IAS 1 85
ifrs-full
PropertyIntendedForSaleInOrdinaryCourseOfBusiness
X instant, debit
Property intended for sale in ordinary course of business
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.
common practice: IAS 1 55
ifrs-full
PropertyManagementExpense
X duration, debit
Property management expense
The amount of expense relating to property management. Property is land or a building – or part of a building – or both.
common practice: IAS 1 112 c
ifrs-full
PropertyPlantAndEquipment
X instant, debit
Property, plant and equipment
The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
disclosure: IAS 1 54 a, disclosure: IAS 16 73 e
ifrs-full
PropertyPlantAndEquipmentAbstract
Property, plant and equipment [abstract]
ifrs-full
PropertyPlantAndEquipmentByOperatingLeaseStatusAxis
axis
Property, plant and equipment by operating lease status [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 16 95
ifrs-full
PropertyPlantAndEquipmentByOperatingLeaseStatusMember
member
Property, plant and equipment by operating lease status [member]
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]
disclosure: IFRS 16 95
ifrs-full
PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
X instant, debit
Property, plant and equipment, revalued assets, at cost
The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]
disclosure: IAS 16 77 e
ifrs-full
PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse
X instant, debit
Property, plant and equipment, assets retired from active use and not classified as held for sale
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]
example: IAS 16 79 c
ifrs-full
PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets
X instant, debit
Property, plant and equipment, revalued assets
The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]
disclosure: IAS 16 77
ifrs-full
PropertyPlantAndEquipmentExpendituresRecognisedForConstructions
X instant, debit
Property, plant and equipment, expenditures recognised in course of its construction
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]
disclosure: IAS 16 74 b
ifrs-full
PropertyPlantAndEquipmentFairValueUsedAsDeemedCost
X instant, debit
Property, plant and equipment fair value used as deemed cost
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]
disclosure: IFRS 1 30
ifrs-full
PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated
X instant, debit
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use
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]
example: IAS 16 79 b
ifrs-full
PropertyPlantAndEquipmentMember
member
Property, plant and equipment [member]
This member stands for property, plant and equipment. It also represents the standard value for the “Classes of property, plant and equipment” axis if no other member is used. [Refer: Property, plant and equipment]
disclosure: IAS 16 73, example: IAS 36 127, example: IFRS 16 53
ifrs-full
PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember
member
Property, plant and equipment not subject to operating leases [member]
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]
disclosure: IFRS 16 95
ifrs-full
PropertyPlantAndEquipmentPledgedAsSecurity
X instant, debit
Property, plant and equipment, pledged as security
The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]
disclosure: IAS 16 74 a
ifrs-full
PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
X instant, debit
Property, plant and equipment recognised as of acquisition date
The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]
example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-full
PropertyPlantAndEquipmentRestrictionsOnTitle
X instant, debit
Property, plant and equipment, restrictions on title
The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]
disclosure: IAS 16 74 a
ifrs-full
PropertyPlantAndEquipmentRevaluationAbstract
Property, plant and equipment, revaluation [abstract]
ifrs-full
PropertyPlantAndEquipmentRevaluationSurplus
X instant, credit
Property, plant and equipment, revaluation surplus
The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]
disclosure: IAS 16 77 f
ifrs-full
PropertyPlantAndEquipmentSubjectToOperatingLeasesMember
member
Property, plant and equipment subject to operating leases [member]
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]
disclosure: IFRS 16 95
ifrs-full
PropertyPlantAndEquipmentTemporarilyIdle
X instant, debit
Property, plant and equipment, temporarily idle
The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]
example: IAS 16 79 a
ifrs-full
PropertyServiceChargeExpense
X duration, debit
Property service charge expense
The amount of expense arising from charges related to servicing of property.
common practice: IAS 1 112 c
ifrs-full
PropertyServiceChargeIncome
X duration, credit
Property service charge income
The amount of income arising from charges related to servicing of property.
common practice: IAS 1 112 c
ifrs-full
PropertyServiceChargeIncomeExpense
X duration, credit
Property service charge income (expense)
The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]
common practice: IAS 1 112 c
ifrs-full
PropertyServiceChargeIncomeExpenseAbstract
Property service charge income (expense) [abstract]
ifrs-full
PropertyTaxExpense
X duration, debit
Property tax expense
The amount of tax expense levied on property. Property is land or a building – or part of a building – or both.
common practice: IAS 1 85
ifrs-full
ProportionOfOwnershipInterestInAssociate
X.XX duration
Proportion of ownership interest in associate
The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]
disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-full
ProportionOfOwnershipInterestInJointOperation
X.XX duration
Proportion of ownership interest in joint operation
The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]
disclosure: IFRS 12 21 a iv
ifrs-full
ProportionOfOwnershipInterestInJointVenture
X.XX duration
Proportion of ownership interest in joint venture
The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]
disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-full
ProportionOfOwnershipInterestInSubsidiary
X.XX duration
Proportion of ownership interest in subsidiary
The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]
disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c
ifrs-full
ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
X.XX duration
Proportion of ownership interests held by non-controlling interests
The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]
disclosure: IFRS 12 12 c
ifrs-full
ProportionOfVotingPowerHeldInAssociate
X.XX duration
Proportion of voting rights held in associate
The proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]
disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-full
ProportionOfVotingPowerHeldInSubsidiary
X.XX duration
Proportion of voting rights held in subsidiary
The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]
disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c
ifrs-full
ProportionOfVotingRightsHeldByNoncontrollingInterests
X.XX duration
Proportion of voting rights held by non-controlling interests
The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]
disclosure: IFRS 12 12 d
ifrs-full
ProportionOfVotingRightsHeldInJointOperation
X.XX duration
Proportion of voting rights held in joint operation
The proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]
disclosure: IFRS 12 21 a iv
ifrs-full
ProportionOfVotingRightsHeldInJointVenture
X.XX duration
Proportion of voting rights held in joint venture
The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]
disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-full
ProvisionForCreditCommitmentsMember
member
Provision for credit commitments [member]
This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]
common practice: IAS 37 84
ifrs-full
ProvisionForDecommissioningRestorationAndRehabilitationCosts
X instant, credit
Provision for decommissioning, restoration and rehabilitation costs
The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]
example: IAS 37 D Examples: Disclosures, example: IAS 37 87
ifrs-full
ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract
Provision for decommissioning, restoration and rehabilitation costs [abstract]
ifrs-full
ProvisionForDecommissioningRestorationAndRehabilitationCostsMember
member
Provision for decommissioning, restoration and rehabilitation costs [member]
This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]
example: IAS 37 D Examples: Disclosures, example: IAS 37 87
ifrs-full
ProvisionForTaxesOtherThanIncomeTaxMember
member
Provision for taxes other than income tax [member]
This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]]
common practice: IAS 37 84
ifrs-full
ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions
X duration
Provision of guarantees or collateral by entity, related party transactions
The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]
example: IAS 24 21 h
ifrs-full
ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions
X duration
Provision of guarantees or collateral to entity, related party transactions
The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]
example: IAS 24 21 h
ifrs-full
Provisions
X instant, credit
Provisions
The amount of liabilities of uncertain timing or amount.
disclosure: IAS 1 54 l
ifrs-full
ProvisionsAbstract
Provisions [abstract]
ifrs-full
ProvisionsArisingFromLiabilityAdequacyTests
X instant, credit
Provisions arising from liability adequacy tests
The amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]
example: IFRS 4 IG22 d – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction
X instant, credit
Provisions for doubtful debts related to outstanding balances of related party transaction
The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]
disclosure: IAS 24 18 c
ifrs-full
ProvisionsForEmployeeBenefits
X instant, credit
Provisions for employee benefits
The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
disclosure: IAS 1 78 d
ifrs-full
ProvisionsForFutureNonparticipatingBenefits
X instant, credit
Provisions for future non-participating benefits
The amount of provisions for future non-participating benefits. [Refer: Provisions]
example: IFRS 4 IG22 e – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
ProvisionUsedOtherProvisions
X duration, debit
Provision used, other provisions
The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]
disclosure: IAS 37 84 c
ifrs-full
PurchasedCallOptionsMember
member
Purchased call options [member]
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]]
example: IFRS 7 IG40B, example: IFRS 7 B33
ifrs-full
PurchaseOfAvailableforsaleFinancialAssets
X duration, credit
Purchase of available-for-sale financial assets
The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
common practice: IAS 7 16 – Expiry date 2021-01-01
ifrs-full
PurchaseOfBiologicalAssets
X duration, credit
Purchase of biological assets
The cash outflow for the purchase of biological assets. [Refer: Biological assets]
common practice: IAS 7 16
ifrs-full
PurchaseOfExplorationAndEvaluationAssets
X duration, credit
Purchase of exploration and evaluation assets
The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
common practice: IAS 7 16
ifrs-full
PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities
X duration, credit
Purchase of financial instruments, classified as investing activities
The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]
common practice: IAS 7 16
ifrs-full
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
X duration, credit
Purchase of intangible assets, classified as investing activities
The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
example: IAS 7 16 a
ifrs-full
PurchaseOfInterestsInAssociates
X duration, credit
Purchase of interests in associates
The cash outflow for the purchase of interests in associates. [Refer: Associates [member]]
common practice: IAS 7 16
ifrs-full
PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
X duration, credit
Purchase of interests in investments accounted for using equity method
The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
common practice: IAS 7 16
ifrs-full
PurchaseOfInvestmentProperty
X duration, credit
Purchase of investment property
The cash outflow for the purchase of investment property. [Refer: Investment property]
common practice: IAS 7 16
ifrs-full
PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
X duration, credit
Purchase of investments other than investments accounted for using equity method
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]
common practice: IAS 7 16
ifrs-full
PurchaseOfMiningAssets
X duration, credit
Purchase of mining assets
The cash outflow for the purchase of mining assets. [Refer: Mining assets]
common practice: IAS 7 16
ifrs-full
PurchaseOfOilAndGasAssets
X duration, credit
Purchase of oil and gas assets
The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]
common practice: IAS 7 16
ifrs-full
PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities
X duration, credit
Purchase of other long-term assets, classified as investing activities
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]
example: IAS 7 16 a
ifrs-full
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
X duration, credit
Purchase of property, plant and equipment, classified as investing activities
The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
example: IAS 7 16 a
ifrs-full
PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets
X duration, credit
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets
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]
common practice: IAS 7 16
ifrs-full
PurchaseOfTreasuryShares
X duration, debit
Purchase of treasury shares
The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]
common practice: IAS 1 106 d
ifrs-full
PurchasesFairValueMeasurementAssets
X duration, debit
Purchases, fair value measurement, assets
The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
PurchasesFairValueMeasurementEntitysOwnEquityInstruments
X duration, credit
Purchases, fair value measurement, entity’s own equity instruments
The increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
PurchasesFairValueMeasurementLiabilities
X duration, credit
Purchases, fair value measurement, liabilities
The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
PurchasesOfGoodsRelatedPartyTransactions
X duration, debit
Purchases of goods, related party transactions
The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 a
ifrs-full
PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions
X duration, debit
Purchases of property and other assets, related party transactions
The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 b
ifrs-full
QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively
text
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.
disclosure: IFRS 15 C6 b
ifrs-full
QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
text
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
Qualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.
disclosure: IFRS 4 39C c iii – Expiry date 2021-01-01
ifrs-full
QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
text
Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Qualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.
disclosure: IFRS 4 39D c – Expiry date 2021-01-01
ifrs-full
QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets
text
Qualitative information about continuing involvement in derecognised financial assets
Qualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]
disclosure: IFRS 7 42E f
ifrs-full
QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital
text
Qualitative information about entity’s objectives, policies and processes for managing capital
Qualitative information about the entity’s objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]
disclosure: IAS 1 135 a
ifrs-full
QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect
text
Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect
Qualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer’s future cash flows. [Refer: Types of insurance contracts [member]]
disclosure: IFRS 4 39A b – Expiry date 2021-01-01
ifrs-full
RangeAxis
axis
Range [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-full
RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost
text
Range of estimates within which fair value is likely to lie for biological assets, at cost
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]
disclosure: IAS 41 54 c
ifrs-full
RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel
text
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
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]
disclosure: IAS 40 78 c
ifrs-full
RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel
text
Range of estimates within which fair value is likely to lie for investment property, cost model
The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]
disclosure: IAS 40 79 e iii
ifrs-full
RangesMember
member
Ranges [member]
This member stands for aggregate ranges. It also represents the standard value for the “Range” axis if no other member is used.
example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-full
RangesOfExercisePricesForOutstandingShareOptionsAxis
axis
Ranges of exercise prices for outstanding share options [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 2 45 d
ifrs-full
RangesOfExercisePricesForOutstandingShareOptionsMember
member
Ranges of exercise prices for outstanding share options [member]
This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the “Ranges of exercise prices for outstanding share options” axis if no other member is used. [Refer: Ranges [member]]
disclosure: IFRS 2 45 d
ifrs-full
RatedCreditExposures
X instant
Rated credit exposures
The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]
example: IFRS 7 IG24 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
X.XX instant
Rate of return used to reflect time value of money, regulatory deferral account balances
The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 33 b
ifrs-full
RateregulatedActivitiesMember
member
Rate-regulated activities [member]
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.
disclosure: IFRS 14 30, disclosure: IFRS 14 33
ifrs-full
RawMaterials
X instant, debit
Current raw materials
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]
example: IAS 1 78 c, common practice: IAS 2 37
ifrs-full
RawMaterialsAndConsumablesUsed
X duration, debit
Raw materials and consumables used
The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]
example: IAS 1 102, disclosure: IAS 1 99
ifrs-full
ReceiptsFromContractsHeldForDealingOrTradingPurpose
X duration, debit
Receipts from contracts held for dealing or trading purposes
The cash inflow from contracts held for dealing or trading purposes.
example: IAS 7 14 g
ifrs-full
ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits
X duration, debit
Receipts from premiums and claims, annuities and other policy benefits
The cash inflow from premiums and claims, annuities and other policy benefits.
example: IAS 7 14 e – Expiry date 2021-01-01
ifrs-full
ReceiptsFromRentsAndSubsequentSalesOfSuchAssets
X duration, debit
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale
The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.
example: IAS 7 14
ifrs-full
ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue
X duration, debit
Receipts from royalties, fees, commissions and other revenue
The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
example: IAS 7 14 b
ifrs-full
ReceiptsFromSalesOfGoodsAndRenderingOfServices
X duration, debit
Receipts from sales of goods and rendering of services
The cash inflow from sales of goods and rendering of services.
example: IAS 7 14 a
ifrs-full
ReceivablesAndPayablesRelatedToInsuranceContracts
X instant, credit
Receivables and payables related to insurance contracts
The amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).
example: IFRS 4 IG22 g – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
ReceivablesDueFromAssociates
X instant, debit
Receivables due from associates
The amount of receivables due from associates. [Refer: Associates [member]]
common practice: IAS 1 78 b
ifrs-full
ReceivablesDueFromJointVentures
X instant, debit
Receivables due from joint ventures
The amount of receivables due from joint ventures. [Refer: Joint ventures [member]]
common practice: IAS 1 78 b
ifrs-full
ReceivablesFromContractsWithCustomers
X instant, debit
Receivables from contracts with customers
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.
disclosure: IFRS 15 105, disclosure: IFRS 15 116 a
ifrs-full
ReceivablesFromContractsWithCustomersAbstract
Receivables from contracts with customers [abstract]
ifrs-full
ReceivablesFromRentalOfProperties
X instant, debit
Receivables from rental of properties
The amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both.
common practice: IAS 1 78 b
ifrs-full
ReceivablesFromSaleOfProperties
X instant, debit
Receivables from sale of properties
The amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both.
common practice: IAS 1 78 b
ifrs-full
ReceivablesFromTaxesOtherThanIncomeTax
X instant, debit
Receivables from taxes other than income tax
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.
common practice: IAS 1 78 b
ifrs-full
RecipesFormulaeModelsDesignsAndPrototypes
X instant, debit
Recipes, formulae, models, designs and prototypes
The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 f
ifrs-full
RecipesFormulaeModelsDesignsAndPrototypesMember
member
Recipes, formulae, models, designs and prototypes [member]
This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
example: IAS 38 119 f
ifrs-full
ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax
X duration, debit
Reclassification adjustments on application of overlay approach, before tax
The amount of reclassification adjustments related to the application of the overlay approach, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
disclosure: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax
X duration, debit
Reclassification adjustments on application of overlay approach, net of tax
The amount of reclassification adjustments related to the application of the overlay approach, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
disclosure: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax
X duration, debit
Reclassification adjustments on available-for-sale financial assets, before tax
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]
disclosure: IAS 1 92 – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01
ifrs-full
ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax
X duration, debit
Reclassification adjustments on available-for-sale financial assets, net of tax
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]
disclosure: IAS 1 92 – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01
ifrs-full
ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
X duration, debit
Reclassification adjustments on cash flow hedges, before tax
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]
disclosure: IAS 1 92, disclosure: IFRS 7 23 d – Expiry date 2021-01-01
ifrs-full
ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax
X duration, debit
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax
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]
disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a
ifrs-full
ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax
X duration, debit
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax
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]
disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a
ifrs-full
ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax
X duration, debit
Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax
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]
disclosure: IFRS 7 24E a
ifrs-full
ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
X duration, debit
Reclassification adjustments on cash flow hedges, net of tax
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]
disclosure: IAS 1 92, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 d – Expiry date 2021-01-01
ifrs-full
ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax
X duration, debit
Reclassification adjustments on change in value of foreign currency basis spreads, before tax
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]
disclosure: IAS 1 92
ifrs-full
ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
X duration, debit
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax
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]
disclosure: IAS 1 92
ifrs-full
ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax
X duration, debit
Reclassification adjustments on change in value of forward elements of forward contracts, before tax
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]
disclosure: IAS 1 92
ifrs-full
ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax
X duration, debit
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax
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]
disclosure: IAS 1 92
ifrs-full
ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax
X duration, debit
Reclassification adjustments on change in value of time value of options, before tax
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]
disclosure: IAS 1 92
ifrs-full
ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax
X duration, debit
Reclassification adjustments on change in value of time value of options, net of tax
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]
disclosure: IAS 1 92
ifrs-full
ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax
X duration, debit
Reclassification adjustments on exchange differences on translation, before tax
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]
disclosure: IAS 1 92, disclosure: IAS 21 48
ifrs-full
ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
X duration, debit
Reclassification adjustments on exchange differences on translation, net of tax
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]
disclosure: IAS 1 92, disclosure: IAS 21 48
ifrs-full
ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax
X duration, debit
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
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]]
disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01
ifrs-full
ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax
X duration, debit
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
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]]
disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01
ifrs-full
ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
X duration, debit
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
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]
disclosure: IAS 1 92, disclosure: IFRS 7 20 a viii
ifrs-full
ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
X duration, debit
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax
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]
disclosure: IAS 1 92
ifrs-full
ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
X duration, debit
Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
disclosure: IFRS 4 39L f iii – Effective on first application of IFRS 9
ifrs-full
ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
X duration, debit
Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
disclosure: IFRS 4 39L f iii – Effective on first application of IFRS 9
ifrs-full
ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
X duration, debit
Reclassification adjustments on hedges of net investments in foreign operations, before tax
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]
disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14
ifrs-full
ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
X duration, debit
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
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]
disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a
ifrs-full
ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax
X duration, debit
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax
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]]
disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01
ifrs-full
ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax
X duration, debit
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax
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]]
disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01
ifrs-full
ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax
X duration, debit
Reclassification adjustments on net movement in regulatory deferral account balances, before tax
The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 b
ifrs-full
ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax
X duration, debit
Reclassification adjustments on net movement in regulatory deferral account balances, net of tax
The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]
disclosure: IFRS 14 22 b
ifrs-full
ReclassificationIntoAvailableforsaleFinancialAssets
X duration, debit
Reclassification into available-for-sale financial assets
The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]
disclosure: IFRS 7 12 – Expiry date 2021-01-01
ifrs-full
ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss
X duration, debit
Reclassification into financial assets at fair value through profit or loss
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]
disclosure: IFRS 7 12 – Expiry date 2021-01-01
ifrs-full
ReclassificationIntoHeldtomaturityInvestments
X duration, debit
Reclassification into held-to-maturity investments
The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]
disclosure: IFRS 7 12 – Expiry date 2021-01-01
ifrs-full
ReclassificationIntoLoansAndReceivables
X duration, debit
Reclassification into loans and receivables
The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]
disclosure: IFRS 7 12 – Expiry date 2021-01-01
ifrs-full
ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue
X duration
Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss
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]
disclosure: IFRS 7 12B c
ifrs-full
ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
X duration
Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income
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]
disclosure: IFRS 7 12B c
ifrs-full
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost
X duration
Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost
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]
disclosure: IFRS 7 12B c
ifrs-full
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost
X duration
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost
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]
disclosure: IFRS 7 12B c
ifrs-full
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss
X duration
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss
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]
disclosure: IFRS 7 12B c
ifrs-full
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
X duration
Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income
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]
disclosure: IFRS 7 12B c
ifrs-full
ReclassificationOutOfAvailableforsaleFinancialAssets
X duration, credit
Reclassification out of available-for-sale financial assets
The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]
disclosure: IFRS 7 12A a – Expiry date 2021-01-01, disclosure: IFRS 7 12 – Expiry date 2021-01-01
ifrs-full
ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss
X duration, credit
Reclassification out of financial assets at fair value through profit or loss
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]
disclosure: IFRS 7 12A a – Expiry date 2021-01-01, disclosure: IFRS 7 12 – Expiry date 2021-01-01
ifrs-full
ReclassificationOutOfHeldtomaturityInvestments
X duration, credit
Reclassification out of held-to-maturity investments
The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]
disclosure: IFRS 7 12 – Expiry date 2021-01-01
ifrs-full
ReclassificationOutOfLoansAndReceivables
X duration, credit
Reclassification out of loans and receivables
The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]
disclosure: IFRS 7 12 – Expiry date 2021-01-01
ifrs-full
ReclassifiedItemsAxis
axis
Reclassified items [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 41
ifrs-full
ReclassifiedItemsMember
member
Reclassified items [member]
This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the “Reclassified items” axis if no other member is used.
disclosure: IAS 1 41
ifrs-full
RecognisedAssetsDefinedBenefitPlan
X instant, debit
Net defined benefit asset
The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]
common practice: IAS 1 55
ifrs-full
RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets
X instant, debit
Recognised assets representing continuing involvement in derecognised financial assets
The amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.
disclosure: IFRS 7 42E a
ifrs-full
RecognisedLiabilitiesDefinedBenefitPlan
X instant, credit
Net defined benefit liability
The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]
common practice: IAS 1 55
ifrs-full
RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets
X instant, credit
Recognised liabilities representing continuing involvement in derecognised financial assets
The amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.
disclosure: IFRS 7 42E a
ifrs-full
ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
ifrs-full
ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract
Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-full
ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract
Reconciliation of average effective tax rate and applicable tax rate [abstract]
ifrs-full
ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
ifrs-full
ReconciliationOfChangesInBiologicalAssetsAbstract
Reconciliation of changes in biological assets [abstract]
ifrs-full
ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
Reconciliation of changes in contingent liabilities recognised in business combination [abstract]
ifrs-full
ReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract
Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-full
ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Reconciliation of changes in deferred tax liability (asset) [abstract]
ifrs-full
ReconciliationOfChangesInFairValueMeasurementAssetsAbstract
Reconciliation of changes in fair value measurement, assets [abstract]
ifrs-full
ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract
Reconciliation of changes in fair value measurement, entity’s own equity instruments [abstract]
ifrs-full
ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract
Reconciliation of changes in fair value measurement, liabilities [abstract]
ifrs-full
ReconciliationOfChangesInGoodwillAbstract
Reconciliation of changes in goodwill [abstract]
ifrs-full
ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
Reconciliation of changes in intangible assets and goodwill [abstract]
ifrs-full
ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract
Reconciliation of changes in intangible assets other than goodwill [abstract]
ifrs-full
ReconciliationOfChangesInInvestmentPropertyAbstract
Reconciliation of changes in investment property [abstract]
ifrs-full
ReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract
Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-full
ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract
Reconciliation of changes in net assets available for benefits [abstract]
ifrs-full
ReconciliationOfChangesInOtherProvisionsAbstract
Reconciliation of changes in other provisions [abstract]
ifrs-full
ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Reconciliation of changes in property, plant and equipment [abstract]
ifrs-full
ReconciliationOfChangesInReinsuranceAssetsAbstract
Reconciliation of changes in reinsurance assets [abstract]
ifrs-full
ReconciliationOfFairValueOfCreditDerivativeAbstract
Reconciliation of fair value of credit derivative [abstract]
ifrs-full
ReconciliationOfNominalAmountOfCreditDerivativeAbstract
Reconciliation of nominal amount of credit derivative [abstract]
ifrs-full
ReconciliationOfNumberOfSharesOutstandingAbstract
Reconciliation of number of shares outstanding [abstract]
ifrs-full
ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract
Reconciliation of regulatory deferral account credit balances [abstract]
ifrs-full
ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract
Reconciliation of regulatory deferral account debit balances [abstract]
ifrs-full
ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract
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]
ifrs-full
ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]
ifrs-full
RecoverableAmountOfAssetOrCashgeneratingUnit
X instant, debit
Recoverable amount of asset or cash-generating unit
The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]
disclosure: IAS 36 130 e
ifrs-full
RecurringFairValueMeasurementMember
member
Recurring fair value measurement [member]
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]]
disclosure: IFRS 13 93 a
ifrs-full
RedesignatedAmountMember
member
Redesignated amount [member]
This member stands for the amount that has been redesignated during the transition to IFRSs.
common practice: IFRS 1 29
ifrs-full
RedesignatedFinancialAssetAsAvailableforsale
X instant, debit
Redesignated financial asset as available-for-sale
The amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]
disclosure: IFRS 1 29 – Expiry date 2021-01-01
ifrs-full
RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss
X instant, debit
Redesignated financial asset as at fair value through profit or loss
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]
disclosure: IFRS 1 29
ifrs-full
RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss
X instant, credit
Redesignated financial liability as at fair value through profit or loss
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]
disclosure: IFRS 1 29A, disclosure: IFRS 1 29 – Expiry date 2021-01-01
ifrs-full
RedesignatedMember
member
Redesignated [member]
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.
disclosure: IFRS 1 29
ifrs-full
RedesignationAxis
axis
Redesignation [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 1 29
ifrs-full
ReductionOfIssuedCapital
X duration, debit
Reduction of issued capital
The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]
common practice: IAS 1 106 d
ifrs-full
RefundsProvision
X instant, credit
Refunds provision
The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-full
RefundsProvisionAbstract
Refunds provision [abstract]
ifrs-full
RefundsProvisionMember
member
Refunds provision [member]
This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]
example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-full
RegulatoryDeferralAccountBalancesAxis
axis
Regulatory deferral account balances [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 14 B22
ifrs-full
RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember
member
Regulatory deferral account balances classified as disposal groups [member]
This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]
disclosure: IFRS 14 B22
ifrs-full
RegulatoryDeferralAccountBalancesMember
member
Regulatory deferral account balances [member]
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.
disclosure: IFRS 14 B22
ifrs-full
RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember
member
Regulatory deferral account balances not classified as disposal groups [member]
This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]
disclosure: IFRS 14 B22
ifrs-full
RegulatoryDeferralAccountCreditBalances
X instant, credit
Regulatory deferral account credit balances
The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 20 b, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35
ifrs-full
RegulatoryDeferralAccountCreditBalancesAbstract
Regulatory deferral account credit balances [abstract]
ifrs-full
RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability
X instant, credit
Regulatory deferral account credit balances and related deferred tax liability
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]
disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a
ifrs-full
RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract
Regulatory deferral account credit balances and related deferred tax liability [abstract]
ifrs-full
RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup
X instant, credit
Regulatory deferral account credit balances directly related to disposal group
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]]
disclosure: IFRS 14 25
ifrs-full
RegulatoryDeferralAccountDebitBalances
X instant, debit
Regulatory deferral account debit balances
The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 20 a, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35
ifrs-full
RegulatoryDeferralAccountDebitBalancesAbstract
Regulatory deferral account debit balances [abstract]
ifrs-full
RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset
X instant, debit
Regulatory deferral account debit balances and related deferred tax asset
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]
disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a
ifrs-full
RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract
Regulatory deferral account debit balances and related deferred tax asset [abstract]
ifrs-full
RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup
X instant, debit
Regulatory deferral account debit balances directly related to disposal group
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]]
disclosure: IFRS 14 25
ifrs-full
RegulatoryEnvironmentsAxis
axis
Regulatory environments [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IAS 19 138 c
ifrs-full
RegulatoryEnvironmentsMember
member
Regulatory environments [member]
This member stands for all regulatory environments. It also represents the standard value for the “Regulatory environments” axis if no other member is used.
example: IAS 19 138 c
ifrs-full
ReimbursementRightsAtFairValue
X instant, debit
Reimbursement rights, at fair value
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: IAS 19 140 b
ifrs-full
ReinsuranceAssets
X instant, debit
Reinsurance assets
The amount of a cedant’s net contractual rights under a reinsurance contract.
disclosure: IFRS 4 37 e – Expiry date 2021-01-01
ifrs-full
ReinsuranceContractsHeldMember
member
Reinsurance contracts held [member]
This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]
disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01
ifrs-full
ReinsuranceContractsHeldThatAreAssets
X instant, debit
Reinsurance contracts held that are assets
The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]
disclosure: IAS 1 54 da – Effective 2021-01-01, disclosure: IFRS 17 78 c – Effective 2021-01-01
ifrs-full
ReinsuranceContractsHeldThatAreLiabilities
X instant, credit
Reinsurance contracts held that are liabilities
The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]
disclosure: IAS 1 54 ma – Effective 2021-01-01, disclosure: IFRS 17 78 d – Effective 2021-01-01
ifrs-full
ReinsurersShareOfAmountArisingFromInsuranceContractsMember
member
Reinsurer’s share of amount arising from insurance contracts [member]
This member stands for the reinsurer’s share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
RelatedPartiesMember
member
Related parties [member]
This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]]
disclosure: IAS 24 19
ifrs-full
RelatedPartyTransactionsAbstract
Related party transactions [abstract]
ifrs-full
RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019
DUR
Remaining amortisation period of intangible assets material to entity
The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]
disclosure: IAS 38 122 b
ifrs-full
RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities
X instant, credit
Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.
disclosure: IFRS 17 132 b i – Effective 2021-01-01
ifrs-full
RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019
DUR
Remaining recovery period of regulatory deferral account debit balances
The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]
disclosure: IFRS 14 33 c
ifrs-full
RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019
DUR
Remaining reversal period of regulatory deferral account credit balances
The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]
disclosure: IFRS 14 33 c
ifrs-full
RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance
X instant, credit
Remaining unamortised gains (losses) arising on buying reinsurance
The amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.
disclosure: IFRS 4 37 b ii – Expiry date 2021-01-01
ifrs-full
RentalExpense
X duration, debit
Rental expense
The amount of expense recognised on rental activities.
common practice: IAS 1 85
ifrs-full
RentalIncome
X duration, credit
Rental income
The amount of income recognised from rental activities.
common practice: IAS 1 112 c
ifrs-full
RentalIncomeFromInvestmentProperty
X duration, credit
Rental income from investment property
The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]
disclosure: IAS 40 75 f i
ifrs-full
RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense
X duration, credit
Rental income from investment property, net of direct operating expense
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]
common practice: IAS 1 112 c
ifrs-full
RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract
Rental income from investment property, net of direct operating expense [abstract]
ifrs-full
RentDeferredIncome
X instant, credit
Rent deferred income
The amount of deferred income arising on rental activity. [Refer: Deferred income]
common practice: IAS 1 78
ifrs-full
RentDeferredIncomeClassifiedAsCurrent
X instant, credit
Rent deferred income classified as current
The amount of rent deferred income classified as current. [Refer: Rent deferred income]
common practice: IAS 1 78
ifrs-full
RentDeferredIncomeClassifiedAsNoncurrent
X instant, credit
Rent deferred income classified as non-current
The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]
common practice: IAS 1 78
ifrs-full
RentMeasurementInputMember
member
Rent, measurement input [member]
This member stands for the rent used as a measurement input.
common practice: IFRS 13 93 d
ifrs-full
RepairsAndMaintenanceExpense
X duration, debit
Repairs and maintenance expense
The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.
common practice: IAS 1 85
ifrs-full
RepaymentsOfBondsNotesAndDebentures
X duration, credit
Repayments of bonds, notes and debentures
The cash outflow for repayments of bonds, notes and debentures.
common practice: IAS 7 17
ifrs-full
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
X duration, credit
Repayments of borrowings, classified as financing activities
The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
example: IAS 7 17 d
ifrs-full
RepaymentsOfCurrentBorrowings
X duration, credit
Repayments of current borrowings
The cash outflow for repayments of current borrowings. [Refer: Current borrowings]
common practice: IAS 7 17
ifrs-full
RepaymentsOfNoncurrentBorrowings
X duration, credit
Repayments of non-current borrowings
The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]
common practice: IAS 7 17
ifrs-full
RepaymentsOfSubordinatedLiabilities
X duration, credit
Repayments of subordinated liabilities
The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]
common practice: IAS 7 17
ifrs-full
ReportableSegmentsMember
member
Reportable segments [member]
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]]
example: IAS 19 138 d, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 23
ifrs-full
ReportedIfInComplianceWithRequirementOfIFRSMember
member
Reported if in compliance with requirement of IFRS [member]
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.
common practice: IAS 1 20 d
ifrs-full
ReportingYearMember
member
Reporting year [member]
This member stands for the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
RepurchaseAgreementsAndCashCollateralOnSecuritiesLent
X instant, credit
Repurchase agreements and cash collateral on securities lent
The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.
common practice: IAS 1 55
ifrs-full
ResearchAndDevelopmentExpense
X duration, debit
Research and development expense
The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
disclosure: IAS 38 126
ifrs-full
ReserveForCatastrophe
X instant, credit
Reserve for catastrophe
A component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.
example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01
ifrs-full
ReserveForCatastropheMember
member
Reserve for catastrophe [member]
This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.
example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01
ifrs-full
ReserveForEqualisation
X instant, credit
Reserve for equalisation
A component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.
example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01
ifrs-full
ReserveForEqualisationMember
member
Reserve for equalisation [member]
This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.
example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01
ifrs-full
ReserveOfCashFlowHedges
X instant, credit
Reserve of cash flow hedges
A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.11
ifrs-full
ReserveOfCashFlowHedgesContinuingHedges
X instant, credit
Reserve of cash flow hedges, continuing hedges
A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]
disclosure: IFRS 7 24B b ii
ifrs-full
ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied
X instant, credit
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied
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]
disclosure: IFRS 7 24B b iii
ifrs-full
ReserveOfCashFlowHedgesMember
member
Reserve of cash flow hedges [member]
This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
example: IAS 1 108, disclosure: IFRS 9 6.5.11
ifrs-full
ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability
X instant, credit
Reserve of change in fair value of financial liability attributable to change in credit risk of liability
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]
common practice: IAS 1 78 e
ifrs-full
ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember
member
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
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]
example: IAS 1 108
ifrs-full
ReserveOfChangeInValueOfForeignCurrencyBasisSpreads
X instant, credit
Reserve of change in value of foreign currency basis spreads
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.
common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16
ifrs-full
ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember
member
Reserve of change in value of foreign currency basis spreads [member]
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.
example: IAS 1 108, disclosure: IFRS 9 6.5.16
ifrs-full
ReserveOfChangeInValueOfForwardElementsOfForwardContracts
X instant, credit
Reserve of change in value of forward elements of forward contracts
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.
common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16
ifrs-full
ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember
member
Reserve of change in value of forward elements of forward contracts [member]
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.
example: IAS 1 108, disclosure: IFRS 9 6.5.16
ifrs-full
ReserveOfChangeInValueOfTimeValueOfOptions
X instant, credit
Reserve of change in value of time value of options
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.
common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.15
ifrs-full
ReserveOfChangeInValueOfTimeValueOfOptionsMember
member
Reserve of change in value of time value of options [member]
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.
example: IAS 1 108, disclosure: IFRS 9 6.5.15
ifrs-full
ReserveOfDiscretionaryParticipationFeatures
X instant, credit
Reserve of discretionary participation features
A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG22 f – Expiry date 2021-01-01, disclosure: IFRS 4 34 b – Expiry date 2021-01-01
ifrs-full
ReserveOfDiscretionaryParticipationFeaturesMember
member
Reserve of discretionary participation features [member]
This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG22 f – Expiry date 2021-01-01, disclosure: IFRS 4 34 b – Expiry date 2021-01-01
ifrs-full
ReserveOfEquityComponentOfConvertibleInstruments
X instant, credit
Reserve of equity component of convertible instruments
A component of equity representing components of convertible instruments classified as equity.
common practice: IAS 1 55
ifrs-full
ReserveOfEquityComponentOfConvertibleInstrumentsMember
member
Reserve of equity component of convertible instruments [member]
This member stands for a component of equity representing components of convertible instruments classified as equity.
common practice: IAS 1 108
ifrs-full
ReserveOfExchangeDifferencesOnTranslation
X instant, credit
Reserve of exchange differences on translation
A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
disclosure: IAS 21 52 b
ifrs-full
ReserveOfExchangeDifferencesOnTranslationContinuingHedges
X instant, credit
Reserve of exchange differences on translation, continuing hedges
A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]
disclosure: IFRS 7 24B b ii
ifrs-full
ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied
X instant, credit
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied
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: IFRS 7 24B b iii
ifrs-full
ReserveOfExchangeDifferencesOnTranslationMember
member
Reserve of exchange differences on translation [member]
This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]
example: IAS 1 108, disclosure: IAS 21 52 b
ifrs-full
ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss
X instant, credit
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss
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]]
common practice: IAS 1 78 e – Effective 2021-01-01
ifrs-full
ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember
member
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
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]]
example: IAS 1 108 – Effective 2021-01-01
ifrs-full
ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments
X instant, credit
Reserve of gains and losses from investments in equity instruments
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.
common practice: IAS 1 78 e
ifrs-full
ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember
member
Reserve of gains and losses from investments in equity instruments [member]
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.
example: IAS 1 108
ifrs-full
ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
X instant, credit
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income
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]
common practice: IAS 1 78 e
ifrs-full
ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
member
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
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]
example: IAS 1 108
ifrs-full
ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied
X instant, credit
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
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: IFRS 17 116 – Effective 2021-01-01
ifrs-full
ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments
X instant, credit
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments
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.
common practice: IAS 1 78 e
ifrs-full
ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember
member
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
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.
example: IAS 1 108
ifrs-full
ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets
X instant, credit
Reserve of gains and losses on remeasuring available-for-sale financial assets
A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
common practice: IAS 1 78 e – Expiry date 2021-01-01
ifrs-full
ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember
member
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
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]
example: IAS 1 108 – Expiry date 2021-01-01
ifrs-full
ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss
X instant, credit
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
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]]
common practice: IAS 1 78 e – Effective 2021-01-01
ifrs-full
ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember
member
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]
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]]
example: IAS 1 108 – Effective 2021-01-01
ifrs-full
ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss
X instant, credit
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
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]]
common practice: IAS 1 78 e – Effective 2021-01-01
ifrs-full
ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember
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]
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]]
example: IAS 1 108 – Effective 2021-01-01
ifrs-full
ReserveOfOverlayApproach
X instant, credit
Reserve of overlay approach
A component of equity representing the accumulated overlay approach adjustments.
common practice: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
ReserveOfOverlayApproachMember
member
Reserve of overlay approach [member]
This member stands for a component of equity representing the accumulated overlay approach adjustments.
common practice: IFRS 4 35D b – Effective on first application of IFRS 9
ifrs-full
ReserveOfRemeasurementsOfDefinedBenefitPlans
X instant, credit
Reserve of remeasurements of defined benefit plans
A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]
common practice: IAS 1 78 e
ifrs-full
ReserveOfRemeasurementsOfDefinedBenefitPlansMember
member
Reserve of remeasurements of defined benefit plans [member]
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]
example: IAS 1 108
ifrs-full
ReserveOfSharebasedPayments
X instant, credit
Reserve of share-based payments
A component of equity resulting from share-based payments.
common practice: IAS 1 78 e
ifrs-full
ReserveOfSharebasedPaymentsMember
member
Reserve of share-based payments [member]
This member stands for a component of equity resulting from share-based payments.
example: IAS 1 108
ifrs-full
ReservesWithinEquityAxis
axis
Reserves within equity [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 79 b
ifrs-full
ResidualValueRiskMember
member
Residual value risk [member]
This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]
example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-full
RestatedMember
member
Currently stated [member]
This member stands for the information currently stated in the financial statements. It also represents the standard value for the “Retrospective application and retrospective restatement” and “Departure from requirement of IFRS” axes if no other member is used.
common practice: IAS 1 20 d, disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i, disclosure: IFRS 17 113 b – Effective 2021-01-01
ifrs-full
RestrictedCashAndCashEquivalents
X instant, debit
Restricted cash and cash equivalents
The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]
common practice: IAS 1 55
ifrs-full
RestrictionsOnAccessToAssetsInFunds
text
Description of restrictions on access to assets in funds
The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.
disclosure: IFRIC 5 11
ifrs-full
RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
X instant
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]
disclosure: IAS 40 75 g
ifrs-full
RestructuringContingentLiabilityMember
member
Restructuring contingent liability [member]
This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Contingent liabilities [member]]
example: IAS 37 88
ifrs-full
RestructuringProvision
X instant, credit
Restructuring provision
The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions]
example: IAS 37 70
ifrs-full
RestructuringProvisionAbstract
Restructuring provision [abstract]
ifrs-full
RestructuringProvisionMember
member
Restructuring provision [member]
This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions [member]]
example: IAS 37 70
ifrs-full
RetainedEarnings
X instant, credit
Retained earnings
A component of equity representing the entity’s cumulative undistributed earnings or deficit.
example: IAS 1 78 e, example: IAS 1 IG6
ifrs-full
RetainedEarningsMember
member
Retained earnings [member]
This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit.
disclosure: IAS 1 106, example: IAS 1 108
ifrs-full
RetentionPayables
X instant, credit
Retention payables
The amount of payment that is withheld by the entity, pending the fulfilment of a condition.
common practice: IAS 1 78
ifrs-full
RetirementsIntangibleAssetsAndGoodwill
X duration, credit
Retirements, intangible assets and goodwill
The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]
common practice: IAS 38 118 e
ifrs-full
RetirementsIntangibleAssetsOtherThanGoodwill
X duration, credit
Retirements, intangible assets other than goodwill
The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]
common practice: IAS 38 118 e
ifrs-full
RetirementsPropertyPlantAndEquipment
X duration, credit
Retirements, property, plant and equipment
The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]
common practice: IAS 16 73 e
ifrs-full
RetrospectiveApplicationAndRetrospectiveRestatementAxis
axis
Retrospective application and retrospective restatement [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-full
ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
X duration, debit
Return on plan assets excluding interest income or expense, net defined benefit liability (asset)
The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]
disclosure: IAS 19 141 c i
ifrs-full
ReturnOnReimbursementRights
X duration, debit
Return on reimbursement rights, excluding interest income or expense
The increase (decrease) in reimbursement rights resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights, at fair value; Interest income, reimbursement rights]
disclosure: IAS 19 141 c i
ifrs-full
RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill
X duration, debit
Revaluation increase (decrease), intangible assets other than goodwill
The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]
disclosure: IAS 38 118 e iii
ifrs-full
RevaluationIncreaseDecreasePropertyPlantAndEquipment
X duration, debit
Revaluation increase (decrease), property, plant and equipment
The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]
disclosure: IAS 16 73 e iv, disclosure: IAS 16 77 f
ifrs-full
RevaluationOfIntangibleAssetsAbstract
Revaluation of intangible assets [abstract]
ifrs-full
RevaluationSurplus
X instant, credit
Revaluation surplus
A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
disclosure: IAS 16 39, disclosure: IAS 38 85
ifrs-full
RevaluationSurplusMember
member
Revaluation surplus [member]
This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
example: IAS 1 108, disclosure: IAS 16 39, disclosure: IFRS 1 IG10
ifrs-full
Revenue
X duration, credit
Revenue
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: IAS 1 82 a, example: IAS 1 103, example: IAS 1 102, disclosure: IFRS 12 B12 b v, example: IFRS 12 B10 b, disclosure: IFRS 5 33 b i, disclosure: IFRS 8 28 a, disclosure: IFRS 8 23 a, disclosure: IFRS 8 32, disclosure: IFRS 8 33 a, disclosure: IFRS 8 34
ifrs-full
RevenueAbstract
Revenue [abstract]
ifrs-full
RevenueAndOperatingIncome
X duration, credit
Revenue and other operating income
The aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue]
common practice: IAS 1 85
ifrs-full
RevenueFromConstructionContracts
X duration, credit
Revenue from construction contracts
The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromContractsWithCustomers
X duration, credit
Revenue from contracts with customers
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.
disclosure: IFRS 15 113 a, disclosure: IFRS 15 114
ifrs-full
RevenueFromDividends
X duration, credit
Dividend income
The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
common practice: IAS 1 112 c
ifrs-full
RevenueFromGovernmentGrants
X duration, credit
Income from government grants
The amount of income recognised in relation to government grants. [Refer: Government grants]
common practice: IAS 20 39 b
ifrs-full
RevenueFromHotelOperations
X duration, credit
Revenue from hotel operations
The amount of revenue arising from hotel operations. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld
X duration, credit
Revenue from insurance contracts issued, without reduction for reinsurance held
The amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]
example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
RevenueFromInterest
X duration, credit
Interest income
The amount of income arising from interest.
common practice: IAS 1 112 c, disclosure: IFRS 12 B13 e, disclosure: IFRS 8 23 c, disclosure: IFRS 8 28 e
ifrs-full
RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods
X duration, credit
Revenue from performance obligations satisfied or partially satisfied in previous periods
The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers]
disclosure: IFRS 15 116 c
ifrs-full
RevenueFromRenderingOfAdvertisingServices
X duration, credit
Revenue from rendering of advertising services
The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfCargoAndMailTransportServices
X duration, credit
Revenue from rendering of cargo and mail transport services
The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfDataServices
X duration, credit
Revenue from rendering of data services
The amount of revenue arising from the rendering of data services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfGamingServices
X duration, credit
Revenue from rendering of gaming services
The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfInformationTechnologyConsultingServices
X duration, credit
Revenue from rendering of information technology consulting services
The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices
X duration, credit
Revenue from rendering of information technology maintenance and support services
The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfInformationTechnologyServices
X duration, credit
Revenue from rendering of information technology services
The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfInterconnectionServices
X duration, credit
Revenue from rendering of interconnection services
The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfInternetAndDataServices
X duration, credit
Revenue from rendering of internet and data services
The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfInternetAndDataServicesAbstract
Revenue from rendering of internet and data services [abstract]
ifrs-full
RevenueFromRenderingOfInternetServices
X duration, credit
Revenue from rendering of internet services
The amount of revenue arising from the rendering of internet services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfLandLineTelephoneServices
X duration, credit
Revenue from rendering of land line telephone services
The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfMobileTelephoneServices
X duration, credit
Revenue from rendering of mobile telephone services
The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfOtherTelecommunicationServices
X duration, credit
Revenue from rendering of other telecommunication services
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]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfPassengerTransportServices
X duration, credit
Revenue from rendering of passenger transport services
The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfPrintingServices
X duration, credit
Revenue from rendering of printing services
The amount of revenue arising from the rendering of printing services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfServices
X duration, credit
Revenue from rendering of services
The amount of revenue arising from the rendering of services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfServicesRelatedPartyTransactions
X duration, credit
Revenue from rendering of services, related party transactions
The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]
example: IAS 24 21 c
ifrs-full
RevenueFromRenderingOfTelecommunicationServices
X duration, credit
Revenue from rendering of telecommunication services
The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfTelecommunicationServicesAbstract
Revenue from rendering of telecommunication services [abstract]
ifrs-full
RevenueFromRenderingOfTelephoneServices
X duration, credit
Revenue from rendering of telephone services
The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRenderingOfTransportServices
X duration, credit
Revenue from rendering of transport services
The amount of revenue arising from the rendering of transport services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRoomOccupancyServices
X duration, credit
Revenue from room occupancy services
The amount of revenue arising from room occupancy services. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromRoyalties
X duration, credit
Royalty income
The amount of income arising from royalties.
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfAgriculturalProduce
X duration, credit
Revenue from sale of agricultural produce
The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfAlcoholAndAlcoholicDrinks
X duration, credit
Revenue from sale of alcohol and alcoholic drinks
The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfBooks
X duration, credit
Revenue from sale of books
The amount of revenue arising from the sale of books. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfCopper
X duration, credit
Revenue from sale of copper
The amount of revenue arising from the sale of copper. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfCrudeOil
X duration, credit
Revenue from sale of crude oil
The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfElectricity
X duration, credit
Revenue from sale of electricity
The amount of revenue arising from the sale of electricity. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfFoodAndBeverage
X duration, credit
Revenue from sale of food and beverage
The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfGold
X duration, credit
Revenue from sale of gold
The amount of revenue arising from the sale of gold. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfGoods
X duration, credit
Revenue from sale of goods
The amount of revenue arising from the sale of goods. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfGoodsRelatedPartyTransactions
X duration, credit
Revenue from sale of goods, related party transactions
The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]
example: IAS 24 21 a
ifrs-full
RevenueFromSaleOfNaturalGas
X duration, credit
Revenue from sale of natural gas
The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfOilAndGasProducts
X duration, credit
Revenue from sale of oil and gas products
The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfPetroleumAndPetrochemicalProducts
X duration, credit
Revenue from sale of petroleum and petrochemical products
The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfPublications
X duration, credit
Revenue from sale of publications
The amount of revenue arising from the sale of publications. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfSilver
X duration, credit
Revenue from sale of silver
The amount of revenue arising from the sale of silver. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfSugar
X duration, credit
Revenue from sale of sugar
The amount of revenue arising from the sale of sugar. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueFromSaleOfTelecommunicationEquipment
X duration, credit
Revenue from sale of telecommunication equipment
The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]
common practice: IAS 1 112 c
ifrs-full
RevenueMultipleMeasurementInputMember
member
Revenue multiple, measurement input [member]
This member stands for a revenue multiple used as a measurement input.
example: IFRS 13 93 d, example: IFRS 13 IE63
ifrs-full
RevenueOfAcquiree
X duration, credit
Revenue of acquiree since acquisition date
The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]
disclosure: IFRS 3 B64 q i
ifrs-full
RevenueOfCombinedEntity
X duration, credit
Revenue of combined entity as if combination occurred at beginning of period
The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue]
disclosure: IFRS 3 B64 q ii
ifrs-full
RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset
X duration, credit
Revenue recognised on exchanging construction services for financial asset
The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]
disclosure: SIC 29 6A
ifrs-full
RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset
X duration, credit
Revenue recognised on exchanging construction services for intangible asset
The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]
disclosure: SIC 29 6A
ifrs-full
RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
X duration, credit
Revenue that was included in contract liability balance at beginning of period
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]
disclosure: IFRS 15 116 b
ifrs-full
ReversalAllowanceAccountForCreditLossesOfFinancialAssets
X duration
Reversal, allowance account for credit losses of financial assets
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]
common practice: IFRS 7 16 – Expiry date 2021-01-01
ifrs-full
ReversalOfImpairmentLoss
X duration, credit
Reversal of impairment loss
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]
disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii
ifrs-full
ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome
X duration, credit
Reversal of impairment loss recognised in other comprehensive income
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: IAS 36 126 d, disclosure: IAS 36 129 b
ifrs-full
ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill
X duration
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
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]
disclosure: IAS 38 118 e iii
ifrs-full
ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment
X duration
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment]
disclosure: IAS 16 73 e iv
ifrs-full
ReversalOfImpairmentLossRecognisedInProfitOrLoss
X duration, credit
Reversal of impairment loss recognised in profit or loss
The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]
disclosure: IAS 36 126 b, disclosure: IAS 36 129 b
ifrs-full
ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets
X duration
Reversal of impairment loss recognised in profit or loss, biological assets
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]
disclosure: IAS 41 55 b
ifrs-full
ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
X duration
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
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]
disclosure: IAS 38 118 e v
ifrs-full
ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty
X duration
Reversal of impairment loss recognised in profit or loss, investment property
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]
disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v
ifrs-full
ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances
X duration
Reversal of impairment loss recognised in profit or loss, loans and advances
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]
common practice: IAS 1 85
ifrs-full
ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
X duration
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]
disclosure: IAS 1 98 a, disclosure: IAS 16 73 e vi
ifrs-full
ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
X duration, credit
Reversal of impairment loss recognised in profit or loss, trade receivables
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]
common practice: IAS 1 112 c
ifrs-full
ReversalOfInventoryWritedown
X duration
Reversal of inventory write-down
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]
disclosure: IAS 1 98 a, disclosure: IAS 2 36 f
ifrs-full
ReversalOfProvisionsForCostOfRestructuring
X duration, credit
Reversal of provisions for cost of restructuring
The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]
disclosure: IAS 1 98 b
ifrs-full
ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
X duration, debit
Reversed unsettled liabilities, contingent liabilities recognised in business combination
The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
disclosure: IFRS 3 B67 c
ifrs-full
ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
X instant, debit
Reverse repurchase agreements and cash collateral on securities borrowed
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]
common practice: IAS 1 55
ifrs-full
RightofuseAssetFairValueUsedAsDeemedCost
X instant, debit
Right-of-use asset fair value used as deemed cost
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]
disclosure: IFRS 1 30
ifrs-full
RightofuseAssets
X instant, debit
Right-of-use assets
The amount of assets that represent a lessee’s right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
disclosure: IFRS 16 53 j
ifrs-full
RightofuseAssetsIncreaseDecreaseInRevaluationSurplus
X duration, credit
Right-of-use assets, increase (decrease) in revaluation surplus
The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsMember
member
Right-of-use assets [member]
This member stands for right-of-use assets. [Refer: Right-of-use assets]
disclosure: IFRS 16 33
ifrs-full
RightofuseAssetsRevaluationSurplus
X instant, credit
Right-of-use assets, revaluation surplus
The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsRevaluedAssetsAtCost
X instant, debit
Right-of-use assets, revalued assets, at cost
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]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty
X instant, debit
Right-of-use assets that do not meet definition of investment property
The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]
disclosure: IFRS 16 47 a
ifrs-full
RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
text
Rights, preferences and restrictions attaching to class of share capital
The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
disclosure: IAS 1 79 a v
ifrs-full
RiskAdjustmentForNonfinancialRiskMember
member
Risk adjustment for non-financial risk [member]
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.
disclosure: IFRS 17 100 c ii – Effective 2021-01-01, disclosure: IFRS 17 101 b – Effective 2021-01-01, disclosure: IFRS 17 107 c – Effective 2021-01-01
ifrs-full
RiskDiversificationEffectMember
member
Risk diversification effect [member]
This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
common practice: IFRS 7 32
ifrs-full
RiskExposureAssociatedWithInstrumentsSharingCharacteristic
X instant
Risk exposure associated with instruments sharing characteristic
The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 B8 c
ifrs-full
RiskExposuresAxis
axis
Risk exposures [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 128 a – Effective 2021-01-01
ifrs-full
RiskExposuresMember
member
Risk exposures [member]
This member stands for the risk exposures. It also represents the standard value for the “Risk exposures” axis if no other member is used.
disclosure: IFRS 17 128 a – Effective 2021-01-01
ifrs-full
RoyaltyExpense
X duration, debit
Royalty expense
The amount of expense arising from royalties.
common practice: IAS 1 85
ifrs-full
SaleOrIssueOfTreasuryShares
X duration, credit
Sale or issue of treasury shares
The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]
common practice: IAS 1 106 d
ifrs-full
SalesAndMarketingExpense
X duration, debit
Sales and marketing expense
The amount of expense relating to the marketing and selling of goods or services.
common practice: IAS 1 85
ifrs-full
SalesChannelsAxis
axis
Sales channels [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 15 B89 g
ifrs-full
SalesChannelsMember
member
Sales channels [member]
This member stands for all sales channels. It also represents the standard value for the “Sales channels” axis if no other member is used.
example: IFRS 15 B89 g
ifrs-full
SalesFairValueMeasurementAssets
X duration, credit
Sales, fair value measurement, assets
The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
SalesFairValueMeasurementEntitysOwnEquityInstruments
X duration, debit
Sales, fair value measurement, entity’s own equity instruments
The decrease in the fair value measurement of entity’s own equity instruments resulting from sales. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
SalesFairValueMeasurementLiabilities
X duration, debit
Sales, fair value measurement, liabilities
The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
SalesOfPropertyAndOtherAssetsRelatedPartyTransactions
X duration, credit
Sales of property and other assets, related party transactions
The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 b
ifrs-full
SecuredBankLoansReceived
X instant, credit
Secured bank loans received
The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]
common practice: IAS 1 112 c
ifrs-full
SecuritiesLendingMember
member
Securities lending [member]
This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.
example: IFRS 7 IG40B, example: IFRS 7 B33
ifrs-full
SecuritisationsMember
member
Securitisations [member]
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.
example: IFRS 7 B33
ifrs-full
SecuritisationVehiclesMember
member
Securitisation vehicles [member]
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.
example: IFRS 12 B23 a
ifrs-full
SegmentConsolidationItemsAxis
axis
Segment consolidation items [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 8 23
ifrs-full
SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented
text
Description of segment in which non-current asset or disposal group held for sale is presented
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]]
disclosure: IFRS 5 41 d
ifrs-full
SegmentsAxis
axis
Segments [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IAS 19 138 d, disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 23
ifrs-full
SegmentsMember
member
Segments [member]
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.
example: IAS 19 138 d, disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 28
ifrs-full
SellingExpense
X duration, debit
Selling expense
The amount of expense relating to selling activities of the entity.
common practice: IAS 1 112 c
ifrs-full
SellingGeneralAndAdministrativeExpense
X duration, debit
Selling, general and administrative expense
The amount of expense relating to selling, general and administrative activities of the entity.
common practice: IAS 1 85
ifrs-full
SellingGeneralAndAdministrativeExpenseAbstract
Selling, general and administrative expense [abstract]
ifrs-full
SellingProfitLossOnFinanceLeases
X duration, credit
Selling profit (loss) on finance leases
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.
disclosure: IFRS 16 90 a i
ifrs-full
SensitivityAnalysisForEachTypeOfMarketRisk
text block
Sensitivity analysis for types of market risk [text block]
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: IFRS 7 40 a
ifrs-full
SensitivityAnalysisToInsuranceRisk
text
Sensitivity analysis to insurance risk
The description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.
disclosure: IFRS 4 39A a – Expiry date 2021-01-01
ifrs-full
SeparateManagementEntitiesAxis
axis
Separate management entities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 24 18A
ifrs-full
SeparateManagementEntitiesMember
member
Separate management entities [member]
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: IAS 24 18A
ifrs-full
SeparateMember
member
Separate [member]
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.
disclosure: IAS 27 4
ifrs-full
ServiceConcessionArrangementsAxis
axis
Service concession arrangements [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: SIC 29 6
ifrs-full
ServiceConcessionArrangementsMember
member
Service concession arrangements [member]
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: SIC 29 6
ifrs-full
ServiceConcessionRightsMember
member
Service concession rights [member]
This member stands for service concession rights. [Refer: Service concession arrangements [member]]
common practice: IAS 38 119
ifrs-full
ServicesExpense
X duration, debit
Services expense
The amount of expense arising from services.
common practice: IAS 1 85
ifrs-full
ServicesReceivedRelatedPartyTransactions
X duration, debit
Services received, related party transactions
The amount of services received in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 c
ifrs-full
SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
X duration, debit
Settled liabilities, contingent liabilities recognised in business combination
The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]
disclosure: IFRS 3 B67 c
ifrs-full
SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions
X duration
Settlement of liabilities by entity on behalf of related party, related party transactions
The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 j
ifrs-full
SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions
X duration
Settlement of liabilities on behalf of entity by related party, related party transactions
The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 j
ifrs-full
SettlementsFairValueMeasurementAssets
X duration, credit
Settlements, fair value measurement, assets
The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
SettlementsFairValueMeasurementEntitysOwnEquityInstruments
X duration, debit
Settlements, fair value measurement, entity’s own equity instruments
The decrease in the fair value measurement of the entity’s own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity’s own equity instruments [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
SettlementsFairValueMeasurementLiabilities
X duration, debit
Settlements, fair value measurement, liabilities
The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]
disclosure: IFRS 13 93 e iii
ifrs-full
SetupCostsMember
member
Setup costs [member]
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]
example: IFRS 15 128 a
ifrs-full
SevenYearsBeforeReportingYearMember
member
Seven years before reporting year [member]
This member stands for a year that ended seven years before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
SharebasedPaymentArrangementsMember
member
Share-based payment arrangements [member]
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: IFRS 2 45
ifrs-full
ShareIssueRelatedCost
X duration, debit
Share issue related cost
The amount of cost related to the issuance of shares.
common practice: IAS 1 106 d
ifrs-full
ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
X duration, debit
Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
The entity’s share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.
disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
X duration, debit
Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
The entity’s share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.
disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
X duration, debit
Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
The entity’s share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.
disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
X duration, debit
Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
The entity’s share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.
disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers
X instant, credit
Share of contingent liabilities of joint ventures incurred jointly with other investors
The entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]
disclosure: IFRS 12 23 b
ifrs-full
ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors
X instant, credit
Share of contingent liabilities of associates incurred jointly with other investors
The entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]
disclosure: IFRS 12 23 b
ifrs-full
ShareOfContingentLiabilitiesOfAssociatesMember
member
Share of contingent liabilities of associates [member]
This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]
example: IAS 37 88
ifrs-full
ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital
X instant, credit
Share of debt instruments issued that are included in insurer’s regulatory capital
The entity’s share of the amount of debt instruments issued that are included in the insurer’s regulatory capital.
example: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
X instant, credit
Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
The entity’s share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]
example: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
X instant, credit
Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
example: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
X instant, credit
Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]
example: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39
X instant, debit
Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
The entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue
X instant, debit
Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value
The entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39
X instant, debit
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
The entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue
X instant, debit
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
The entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue
X instant, debit
Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
The entity’s share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfFinancialAssetsToWhichOverlayApproachIsApplied
X instant, debit
Share of financial assets to which overlay approach is applied
The entity’s share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]
disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4
X duration, debit
Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
The entity’s share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4
X duration, debit
Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
The entity’s share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
X instant, credit
Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
The entity’s share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39
X instant, credit
Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
The entity’s share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]
disclosure: IFRS 4 39J b – Expiry date 2021-01-01
ifrs-full
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
X duration, credit
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
disclosure: IAS 1 91 a, disclosure: IFRS 12 B16 c, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
X duration, credit
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
disclosure: IAS 1 91 b, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
ifrs-full
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
ifrs-full
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax
X duration, credit
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
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.
disclosure: IAS 1 82A
ifrs-full
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax
X duration, credit
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
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.
disclosure: IAS 1 82A
ifrs-full
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax
X duration, credit
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
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.
disclosure: IAS 1 82A
ifrs-full
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax
X duration, credit
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
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.
disclosure: IAS 1 82A
ifrs-full
ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
X duration, credit
Share of profit (loss) of associates accounted for using equity method
The entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]
common practice: IAS 1 85
ifrs-full
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
X duration, credit
Share of profit (loss) of associates and joint ventures accounted for using equity method
The entity’s share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
disclosure: IAS 1 82 c, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 8 23 g, disclosure: IFRS 8 28 e
ifrs-full
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract
Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
ifrs-full
ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
X duration, credit
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method
The entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]
disclosure: IFRS 12 B16 a
ifrs-full
ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
X duration, credit
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method
The entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]
disclosure: IFRS 12 B16 b
ifrs-full
ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod
X duration, credit
Share of profit (loss) of joint ventures accounted for using equity method
The entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
common practice: IAS 1 85
ifrs-full
ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
X duration, debit
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
The entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
X duration, debit
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
The entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
disclosure: IFRS 4 39M b – Effective on first application of IFRS 9
ifrs-full
ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
X duration, credit
Share of total comprehensive income of associates and joint ventures accounted for using equity method
The entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]
disclosure: IFRS 12 B16 d
ifrs-full
SharePremium
X instant, credit
Share premium
The amount received or receivable from the issuance of the entity’s shares in excess of nominal value.
example: IAS 1 78 e
ifrs-full
SharePremiumMember
member
Share premium [member]
This member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value.
disclosure: IAS 1 106
ifrs-full
SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates
shares
Number of shares in entity held by entity or by its subsidiaries or associates
The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]
disclosure: IAS 1 79 a vi
ifrs-full
SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares
shares
Number of shares reserved for issue under options and contracts for sale of shares
The number of shares reserved for issue under options and contracts for the sale of shares.
disclosure: IAS 1 79 a vii
ifrs-full
Ships
X instant, debit
Ships
The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment]
example: IAS 16 37 d
ifrs-full
ShipsMember
member
Ships [member]
This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment]
example: IAS 16 37 d
ifrs-full
ShorttermBorrowings
X instant, credit
Current borrowings
The amount of current borrowings. [Refer: Borrowings]
common practice: IAS 1 55
ifrs-full
ShorttermBorrowingsMember
member
Short-term borrowings [member]
This member stands for short-term borrowings. [Refer: Borrowings]
example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-full
ShorttermContractsMember
member
Short-term contracts [member]
This member stands for short-term contracts with customers.
example: IFRS 15 B89 e
ifrs-full
ShorttermDepositsClassifiedAsCashEquivalents
X instant, debit
Short-term deposits, classified as cash equivalents
A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
common practice: IAS 7 45
ifrs-full
ShorttermDepositsNotClassifiedAsCashEquivalents
X instant, debit
Short-term deposits, not classified as cash equivalents
The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]
common practice: IAS 1 55
ifrs-full
ShorttermEmployeeBenefitsAccruals
X instant, credit
Short-term employee benefits accruals
The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]
common practice: IAS 1 78
ifrs-full
ShorttermEmployeeBenefitsExpense
X duration, debit
Short-term employee benefits expense
The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services.
common practice: IAS 1 112 c
ifrs-full
ShorttermEmployeeBenefitsExpenseAbstract
Short-term employee benefits expense [abstract]
ifrs-full
ShorttermInvestmentsClassifiedAsCashEquivalents
X instant, debit
Short-term investments, classified as cash equivalents
A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
common practice: IAS 7 45
ifrs-full
ShorttermLegalProceedingsProvision
X instant, credit
Current legal proceedings provision
The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-full
ShorttermMiscellaneousOtherProvisions
X instant, credit
Current miscellaneous other provisions
The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
common practice: IAS 1 78 d
ifrs-full
ShorttermOnerousContractsProvision
X instant, credit
Current onerous contracts provision
The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
example: IAS 37 66
ifrs-full
ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts
X instant, credit
Current provision for decommissioning, restoration and rehabilitation costs
The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
example: IAS 37 D Examples: Disclosures, example: IAS 37 87
ifrs-full
ShorttermRestructuringProvision
X instant, credit
Current restructuring provision
The amount of current provision for restructuring. [Refer: Restructuring provision]
example: IAS 37 70
ifrs-full
ShorttermWarrantyProvision
X instant, credit
Current warranty provision
The amount of current provision for warranties. [Refer: Warranty provision]
example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-full
SignificantInvestmentsInAssociatesAxis
axis
Associates [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01
ifrs-full
SignificantInvestmentsInSubsidiariesAxis
axis
Subsidiaries [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-full
SignificantUnobservableInputAssets
X.XX instant
Significant unobservable input, assets
The value of significant unobservable input used in the measurement of the fair value of assets.
disclosure: IFRS 13 93 d
ifrs-full
SignificantUnobservableInputEntitysOwnEquityInstruments
X.XX instant
Significant unobservable input, entity’s own equity instruments
The value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments.
disclosure: IFRS 13 93 d
ifrs-full
SignificantUnobservableInputLiabilities
X.XX instant
Significant unobservable input, liabilities
The value of significant unobservable input used in the measurement of the fair value of liabilities.
disclosure: IFRS 13 93 d
ifrs-full
SixYearsBeforeReportingYearMember
member
Six years before reporting year [member]
This member stands for a year that ended six years before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
SocialSecurityContributions
X duration, debit
Social security contributions
A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
common practice: IAS 19 9
ifrs-full
SpareParts
X instant, debit
Current spare parts
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]
common practice: IAS 2 37
ifrs-full
StateDefinedBenefitPlansMember
member
State defined benefit plans [member]
This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]
disclosure: IAS 19 45
ifrs-full
StatementOfCashFlowsAbstract
Statement of cash flows [abstract]
ifrs-full
StatementOfChangesInEquityAbstract
Statement of changes in equity [abstract]
ifrs-full
StatementOfChangesInEquityLineItems
Statement of changes in equity [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-full
StatementOfChangesInEquityTable
table
Statement of changes in equity [table]
Schedule disclosing information related to changes in equity.
disclosure: IAS 1 106
ifrs-full
StatementOfChangesInNetAssetsAvailableForBenefitsAbstract
Statement of changes in net assets available for benefits [abstract]
ifrs-full
StatementOfComprehensiveIncomeAbstract
Statement of comprehensive income [abstract]
ifrs-full
StatementOfFinancialPositionAbstract
Statement of financial position [abstract]
ifrs-full
StatementOfIFRSCompliance
text block
Statement of IFRS compliance [text block]
An explicit and unreserved statement of compliance with all the requirements of IFRSs.
disclosure: IAS 1 16
ifrs-full
StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract
Statement of profit or loss and other comprehensive income [abstract]
ifrs-full
StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9
text
Statement that comparative information does not comply with IFRS 7 and IFRS 9
The statement that comparative information does not comply with IFRS 7 and IFRS 9.
disclosure: IFRS 1 E2 b
ifrs-full
StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts
text
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [member]]
disclosure: IFRS 17 126 – Effective 2021-01-01
ifrs-full
StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17
text
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
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: IFRS 17 C28 – Effective 2021-01-01
ifrs-full
StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod
text
Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method
The statement that an entity elected to use the exemption that permits the entity to retain the accounting policies for financial instruments applied by an associate or joint venture when applying the equity method.
disclosure: IFRS 4 39I – Expiry date 2021-01-01
ifrs-full
StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16
text
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16
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.
disclosure: IFRS 16 C4
ifrs-full
StatementThatInsurerIsApplyingOverlayApproach
text
Statement that insurer is applying overlay approach
The statement that an insurer is applying the overlay approach.
disclosure: IFRS 4 39L a – Effective on first application of IFRS 9
ifrs-full
StatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9
text
Statement that insurer is applying temporary exemption from IFRS 9
The statement that an insurer is applying the temporary exemption from IFRS 9.
disclosure: IFRS 4 39C – Expiry date 2021-01-01
ifrs-full
StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9
text
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
The statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.
disclosure: IFRS 4 39D a – Expiry date 2021-01-01
ifrs-full
StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation
text
Statement that investment entity is required to apply exception from consolidation
The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]
disclosure: IFRS 12 19A
ifrs-full
StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements
text
Statement that investment entity prepares separate financial statements as its only financial statements
The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]
disclosure: IAS 27 16A
ifrs-full
StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption
text
Statement that lessee accounts for leases of low-value assets using recognition exemption
The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.
disclosure: IFRS 16 60
ifrs-full
StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption
text
Statement that lessee accounts for short-term leases using recognition exemption
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.
disclosure: IFRS 16 60
ifrs-full
StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17
text
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17
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.
disclosure: IFRS 16 C13
ifrs-full
StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed
text
Statement that practical expedient about existence of significant financing component has been used
The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.
disclosure: IFRS 15 129
ifrs-full
StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed
text
Statement that practical expedient about incremental costs of obtaining contract has been used
The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.
disclosure: IFRS 15 129
ifrs-full
StatementThatRateRegulatorIsRelatedParty
text
Statement that rate regulator is related party
The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]
disclosure: IFRS 14 30 b
ifrs-full
StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
text
Statement that regulatory deferral account balance is no longer fully recoverable or reversible
The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]
disclosure: IFRS 14 36
ifrs-full
StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets
text
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets
The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.
common practice: IFRS 13 93 c
ifrs-full
StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
text
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instruments
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.
common practice: IFRS 13 93 c
ifrs-full
StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities
text
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities
The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.
common practice: IFRS 13 93 c
ifrs-full
StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets
text
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets
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.
common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv
ifrs-full
StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
text
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instruments
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.
common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv
ifrs-full
StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities
text
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities
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.
common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv
ifrs-full
StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
text
Statement that unadjusted comparative information has been prepared on different basis
The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.
disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01
ifrs-full
StatutoryReserve
X instant, credit
Statutory reserve
A component of equity representing reserves created based on legal requirements.
common practice: IAS 1 55
ifrs-full
StatutoryReserveMember
member
Statutory reserve [member]
This member stands for a component of equity representing reserves created based on legal requirements.
common practice: IAS 1 108
ifrs-full
StructuredDebtAmountContributedToFairValueOfPlanAssets
X instant, debit
Structured debt, amount contributed to fair value of plan assets
The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]
example: IAS 19 142 h
ifrs-full
SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
Subclassifications of assets, liabilities and equities [abstract]
ifrs-full
SubordinatedLiabilities
X instant, credit
Subordinated liabilities
The amount of liabilities that are subordinate to other liabilities with respect to claims.
common practice: IAS 1 55
ifrs-full
SubordinatedLiabilitiesAbstract
Subordinated liabilities [abstract]
ifrs-full
SubscriptionCirculationRevenue
X duration, credit
Subscription circulation revenue
The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]
common practice: IAS 1 112 c
ifrs-full
SubsequentRecognitionOfDeferredTaxAssetsGoodwill
X duration, credit
Subsequent recognition of deferred tax assets, goodwill
The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]]
disclosure: IFRS 3 B67 d iii
ifrs-full
SubsidiariesMember
member
Subsidiaries [member]
This member stands for entities that are controlled by another entity.
disclosure: IAS 24 19 c, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-full
SubsidiariesWithMaterialNoncontrollingInterestsMember
member
Subsidiaries with material non-controlling interests [member]
This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]
disclosure: IFRS 12 12
ifrs-full
SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital
text
Summary quantitative data about what entity manages as capital
Summary quantitative data about what the entity manages as capital.
disclosure: IAS 1 135 b
ifrs-full
SummaryQuantitativeDataAboutEntitysExposureToRisk
text block
Summary quantitative data about entity’s exposure to risk [text block]
The disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]]
disclosure: IFRS 7 34 a
ifrs-full
SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments
text
Summary quantitative data about puttable financial instruments classified as equity instruments
Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]
disclosure: IAS 1 136A a
ifrs-full
SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory
text block
Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]
The disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17.
disclosure: IFRS 17 125 a – Effective 2021-01-01
ifrs-full
SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
X duration
Support provided to structured entity without having contractual obligation to do so
The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]
disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a
ifrs-full
SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
X duration
Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
disclosure: IFRS 12 19E a
ifrs-full
SurplusDeficitInPlan
X instant, debit
Surplus (deficit) in plan
The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]
common practice: IAS 19 57 a
ifrs-full
SurplusDeficitInPlanAbstract
Surplus (deficit) in plan [abstract]
ifrs-full
SwapContractMember
member
Swap contract [member]
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]]
common practice: IAS 1 112 c
ifrs-full
TangibleExplorationAndEvaluationAssets
X instant, debit
Tangible exploration and evaluation assets
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]]
disclosure: IFRS 6 25
ifrs-full
TangibleExplorationAndEvaluationAssetsMember
member
Tangible exploration and evaluation assets [member]
This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
disclosure: IFRS 6 25
ifrs-full
TaxationrelatedRegulatoryDeferralAccountBalancesMember
member
Taxation-related regulatory deferral account balances [member]
This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]
disclosure: IFRS 14 34
ifrs-full
TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
X duration, credit
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
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]]
example: IAS 12 80 e
ifrs-full
TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
X duration, credit
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
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]]
example: IAS 12 80 f
ifrs-full
TaxContingentLiabilityMember
member
Tax contingent liability [member]
This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]
common practice: IAS 37 88
ifrs-full
TaxEffectFromChangeInTaxRate
X duration, debit
Tax effect from change in tax rate
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]
disclosure: IAS 12 81 c i
ifrs-full
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
X duration, debit
Tax effect of expense not deductible in determining taxable profit (tax loss)
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]
disclosure: IAS 12 81 c i
ifrs-full
TaxEffectOfForeignTaxRates
X duration, debit
Tax effect of foreign tax rates
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]
disclosure: IAS 12 81 c i
ifrs-full
TaxEffectOfImpairmentOfGoodwill
X duration, debit
Tax effect of impairment of goodwill
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]
common practice: IAS 12 81 c i
ifrs-full
TaxEffectOfRevenuesExemptFromTaxation2011
X duration, credit
Tax effect of revenues exempt from taxation
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]
disclosure: IAS 12 81 c i
ifrs-full
TaxEffectOfTaxLosses
X duration, debit
Tax effect of tax losses
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]
disclosure: IAS 12 81 c i
ifrs-full
TaxExpenseIncomeAtApplicableTaxRate
X duration, debit
Tax expense (income) at applicable tax rate
The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]
disclosure: IAS 12 81 c i
ifrs-full
TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
X duration, debit
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
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.
example: IAS 12 80 h
ifrs-full
TaxExpenseOfDiscontinuedOperationAbstract
Tax expense (income) of discontinued operation [abstract]
ifrs-full
TaxExpenseOtherThanIncomeTaxExpense
X duration, debit
Tax expense other than income tax expense
The amount of tax expense exclusive of income tax expense.
common practice: IAS 1 85
ifrs-full
TaxExpenseRelatingToGainLossOnDiscontinuance
X duration, debit
Tax expense (income) relating to gain (loss) on discontinuance
The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]
disclosure: IAS 12 81 h i, disclosure: IFRS 5 33 b iv
ifrs-full
TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations
X duration, debit
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
disclosure: IAS 12 81 h ii, disclosure: IFRS 5 33 b ii
ifrs-full
TaxRateEffectFromChangeInTaxRate
X.XX duration
Tax rate effect from change in tax rate
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]
disclosure: IAS 12 81 c ii
ifrs-full
TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
X.XX duration
Tax rate effect of adjustments for current tax of prior periods
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]
common practice: IAS 12 81 c ii
ifrs-full
TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
X.XX duration
Tax rate effect of expense not deductible in determining taxable profit (tax loss)
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]
disclosure: IAS 12 81 c ii
ifrs-full
TaxRateEffectOfForeignTaxRates
X.XX duration
Tax rate effect of foreign tax rates
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]
disclosure: IAS 12 81 c ii
ifrs-full
TaxRateEffectOfImpairmentOfGoodwill
X.XX duration
Tax rate effect of impairment of goodwill
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]
common practice: IAS 12 81 c ii
ifrs-full
TaxRateEffectOfRevenuesExemptFromTaxation
X.XX duration
Tax rate effect of revenues exempt from taxation
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]
disclosure: IAS 12 81 c ii
ifrs-full
TaxRateEffectOfTaxLosses
X.XX duration
Tax rate effect of tax losses
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]
disclosure: IAS 12 81 c ii
ifrs-full
TechnologybasedIntangibleAssetsMember
member
Technology-based intangible assets [member]
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]
common practice: IAS 38 119
ifrs-full
TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate
X instant, debit
Technology-based intangible assets recognised as of acquisition date
The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
TemporaryDifferenceMember
member
Temporary differences [member]
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]]
disclosure: IAS 12 81 g
ifrs-full
TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
X instant
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised
The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries]
disclosure: IAS 12 81 f
ifrs-full
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
axis
Temporary difference, unused tax losses and unused tax credits [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 12 81 g
ifrs-full
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
member
Temporary difference, unused tax losses and unused tax credits [member]
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]]
disclosure: IAS 12 81 g
ifrs-full
TerminationBenefitsExpense
X duration, debit
Termination benefits expense
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]
common practice: IAS 19 171
ifrs-full
ThreeYearsBeforeReportingYearMember
member
Three years before reporting year [member]
This member stands for a year that ended three years before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
TimeandmaterialsContractsMember
member
Time-and-materials contracts [member]
This member stands for time-and-materials contracts with customers.
example: IFRS 15 B89 d
ifrs-full
TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition
text
Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition
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.
disclosure: IFRIC 2 13
ifrs-full
TimingOfTransferOfGoodsOrServicesAxis
axis
Timing of transfer of goods or services [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 15 B89 f
ifrs-full
TimingOfTransferOfGoodsOrServicesMember
member
Timing of transfer of goods or services [member]
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.
example: IFRS 15 B89 f
ifrs-full
TitleOfInitiallyAppliedIFRS
text
Title of initially applied IFRS
The title of an initially applied IFRS. [Refer: IFRSs [member]]
disclosure: IAS 8 28 a
ifrs-full
TitleOfNewIFRS
text
Title of new IFRS
The title of a new IFRS that has been issued but is not yet effective.
example: IAS 8 31 a
ifrs-full
TopOfRangeMember
member
Top of range [member]
This member stands for top of a range.
example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-full
TradeAndOtherCurrentPayables
X instant, credit
Trade and other current payables
The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
disclosure: IAS 1 54 k
ifrs-full
TradeAndOtherCurrentPayablesAbstract
Trade and other current payables [abstract]
ifrs-full
TradeAndOtherCurrentPayablesToRelatedParties
X instant, credit
Current payables to related parties
The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
common practice: IAS 1 78
ifrs-full
TradeAndOtherCurrentPayablesToTradeSuppliers
X instant, credit
Current trade payables
The current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables]
common practice: IAS 1 78, example: IAS 1 70
ifrs-full
TradeAndOtherCurrentReceivables
X instant, debit
Trade and other current receivables
The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-full
TradeAndOtherCurrentReceivablesAbstract
Trade and other current receivables [abstract]
ifrs-full
TradeAndOtherCurrentReceivablesDueFromRelatedParties
X instant, debit
Current receivables due from related parties
The amount of current receivables due from related parties. [Refer: Related parties [member]]
example: IAS 1 78 b
ifrs-full
TradeAndOtherPayables
X instant, credit
Trade and other payables
The amount of trade payables and other payables. [Refer: Trade payables; Other payables]
disclosure: IAS 1 54 k
ifrs-full
TradeAndOtherPayablesAbstract
Trade and other payables [abstract]
ifrs-full
TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
X instant, credit
Trade and other payables recognised as of acquisition date
The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]]
common practice: IFRS 3 B64 i
ifrs-full
TradeAndOtherPayablesToRelatedParties
X instant, credit
Payables to related parties
The amount of payables due to related parties. [Refer: Related parties [member]]
common practice: IAS 1 78
ifrs-full
TradeAndOtherPayablesToTradeSuppliers
X instant, credit
Trade payables
The amount of payment due to suppliers for goods and services used in the entity’s business.
common practice: IAS 1 78
ifrs-full
TradeAndOtherPayablesUndiscountedCashFlows
X instant, credit
Trade and other payables, undiscounted cash flows
The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]
example: IFRS 7 B11D, example: IFRS 7 IG31A
ifrs-full
TradeAndOtherReceivables
X instant, debit
Trade and other receivables
The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-full
TradeAndOtherReceivablesAbstract
Trade and other receivables [abstract]
ifrs-full
TradeAndOtherReceivablesDueFromRelatedParties
X instant, debit
Receivables due from related parties
The amount of receivables due from related parties. [Refer: Related parties [member]]
example: IAS 1 78 b
ifrs-full
TradeReceivables
X instant, debit
Trade receivables
The amount due from customers for goods and services sold.
example: IAS 1 78 b
ifrs-full
TradeReceivablesMember
member
Trade receivables [member]
This member stands for trade receivables. [Refer: Trade receivables]
common practice: IAS 1 112 c, disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N
ifrs-full
TradingEquitySecuritiesMember
member
Trading equity securities [member]
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.
example: IFRS 13 IE60, example: IFRS 13 94
ifrs-full
TradingIncomeExpense
X duration, credit
Trading income (expense)
The amount of income (expense) relating to trading assets and liabilities.
common practice: IAS 1 85
ifrs-full
TradingIncomeExpenseAbstract
Trading income (expense) [abstract]
ifrs-full
TradingIncomeExpenseOnDebtInstruments
X duration, credit
Trading income (expense) on debt instruments
The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]
common practice: IAS 1 112 c
ifrs-full
TradingIncomeExpenseOnDerivativeFinancialInstruments
X duration, credit
Trading income (expense) on derivative financial instruments
The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]
common practice: IAS 1 112 c
ifrs-full
TradingIncomeExpenseOnEquityInstruments
X duration, credit
Trading income (expense) on equity instruments
The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]
common practice: IAS 1 112 c
ifrs-full
TradingIncomeExpenseOnForeignExchangeContracts
X duration, credit
Trading income (expense) on foreign exchange contracts
The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]
common practice: IAS 1 112 c
ifrs-full
TradingSecuritiesMember
member
Trading securities [member]
This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]
example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-full
TransactionPriceAllocatedToRemainingPerformanceObligations
X instant, credit
Transaction price allocated to remaining performance obligations
The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]
disclosure: IFRS 15 120 a
ifrs-full
TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
axis
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 3 B64 l
ifrs-full
TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember
member
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]
This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the “Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination” axis if no other member is used. [Refer: Business combinations [member]]
disclosure: IFRS 3 B64 l
ifrs-full
TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition
X duration
Transfer between financial liabilities and equity attributable to change in redemption prohibition
The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.
disclosure: IFRIC 2 13
ifrs-full
TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty
X duration, debit
Transfer from investment property under construction or development, investment property
The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]
common practice: IAS 40 76, common practice: IAS 40 79 d
ifrs-full
TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
X duration, debit
Transfer from (to) inventories and owner-occupied property, investment property
The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]
disclosure: IAS 40 76 f, disclosure: IAS 40 79 d vii
ifrs-full
TransfersFromToOtherRetirementBenefitPlans
X duration, credit
Transfers from (to) other retirement benefit plans
The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]
disclosure: IAS 26 35 b x
ifrs-full
TransfersIntoLevel3OfFairValueHierarchyAssets
X duration, debit
Transfers into Level 3 of fair value hierarchy, assets
The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
disclosure: IFRS 13 93 e iv
ifrs-full
TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
X duration, credit
Transfers into Level 3 of fair value hierarchy, entity’s own equity instruments
The amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
disclosure: IFRS 13 93 e iv
ifrs-full
TransfersIntoLevel3OfFairValueHierarchyLiabilities
X duration, credit
Transfers into Level 3 of fair value hierarchy, liabilities
The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
disclosure: IFRS 13 93 e iv
ifrs-full
TransfersOfCumulativeGainLossWithinEquity
X duration
Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income
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]
disclosure: IFRS 7 10 c
ifrs-full
TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions
X duration
Transfers of research and development from entity, related party transactions
The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 e
ifrs-full
TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions
X duration
Transfers of research and development to entity, related party transactions
The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 e
ifrs-full
TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets
X duration
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period
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]]
disclosure: IFRS 13 93 c
ifrs-full
TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments
X duration
Transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting period
The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Entity’s own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
disclosure: IFRS 13 93 c
ifrs-full
TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities
X duration
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period
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]]
disclosure: IFRS 13 93 c
ifrs-full
TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets
X duration
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period
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]]
disclosure: IFRS 13 93 c
ifrs-full
TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments
X duration
Transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting period
The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Entity’s own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]
disclosure: IFRS 13 93 c
ifrs-full
TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities
X duration
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period
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]]
disclosure: IFRS 13 93 c
ifrs-full
TransfersOutOfLevel3OfFairValueHierarchyAssets
X duration, credit
Transfers out of Level 3 of fair value hierarchy, assets
The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
disclosure: IFRS 13 93 e iv
ifrs-full
TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments
X duration, debit
Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments
The amount of transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]
disclosure: IFRS 13 93 e iv
ifrs-full
TransfersOutOfLevel3OfFairValueHierarchyLiabilities
X duration, debit
Transfers out of Level 3 of fair value hierarchy, liabilities
The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]
disclosure: IFRS 13 93 e iv
ifrs-full
TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions
X duration
Transfers under finance agreements from entity, related party transactions
The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
example: IAS 24 21 g
ifrs-full
TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions
X duration
Transfers under finance agreements to entity, related party transactions
The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]
example: IAS 24 21 g
ifrs-full
TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions
X duration
Transfers under licence agreements from entity, related party transactions
The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 f
ifrs-full
TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions
X duration
Transfers under licence agreements to entity, related party transactions
The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]
example: IAS 24 21 f
ifrs-full
TransportationExpense
X duration, debit
Transportation expense
The amount of expense arising from transportation services.
common practice: IAS 1 112 c
ifrs-full
TravelExpense
X duration, debit
Travel expense
The amount of expense arising from travel.
common practice: IAS 1 112 c
ifrs-full
TreasuryShares
X instant, debit
Treasury shares
An entity’s own equity instruments, held by the entity or other members of the consolidated group.
example: IAS 1 78 e, disclosure: IAS 32 34
ifrs-full
TreasurySharesMember
member
Treasury shares [member]
This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
disclosure: IAS 1 106
ifrs-full
TwelvemonthExpectedCreditLossesMember
member
12-month expected credit losses [member]
This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]
disclosure: IFRS 7 35H a, disclosure: IFRS 7 35M a
ifrs-full
TwoYearsBeforeReportingYearMember
member
Two years before reporting year [member]
This member stands for a year that ended two years before the end of the reporting year.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
TypeOfMeasurementOfExpectedCreditLossesAxis
axis
Type of measurement of expected credit losses [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full
TypeOfMeasurementOfExpectedCreditLossesMember
member
Type of measurement of expected credit losses [member]
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.
disclosure: IFRS 7 35H, disclosure: IFRS 7 35M
ifrs-full
TypesOfContractsAxis
axis
Types of contracts [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 15 B89 d, example: IFRS 17 96 a – Effective 2021-01-01
ifrs-full
TypesOfContractsMember
member
Types of contracts [member]
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.
example: IFRS 15 B89 d, example: IFRS 17 96 a – Effective 2021-01-01
ifrs-full
TypesOfCustomersAxis
axis
Types of customers [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
example: IFRS 15 B89 c
ifrs-full
TypesOfCustomersMember
member
Types of customers [member]
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.
example: IFRS 15 B89 c
ifrs-full
TypesOfFinancialAssetsAxis
axis
Types of financial assets [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-full
TypesOfFinancialLiabilitiesAxis
axis
Types of financial liabilities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-full
TypesOfHedgesAxis
axis
Types of hedges [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 – Expiry date 2021-01-01
ifrs-full
TypesOfHedgesMember
member
Hedges [member]
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.
disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 – Expiry date 2021-01-01
ifrs-full
TypesOfInstrumentMember
member
Types of instrument [member]
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.
example: IFRS 7 B33
ifrs-full
TypesOfInsuranceContractsAxis
axis
Types of insurance contracts [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
common practice: IFRS 4 Disclosure – Expiry date 2021-01-01
ifrs-full
TypesOfInterestRatesAxis
axis
Types of interest rates [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
common practice: IFRS 7 39
ifrs-full
TypesOfInvestmentPropertyAxis
axis
Types of investment property [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
common practice: IAS 1 112 c
ifrs-full
TypesOfRateregulatedActivitiesAxis
axis
Types of rate-regulated activities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 14 30, disclosure: IFRS 14 33
ifrs-full
TypesOfRisksAxis
axis
Types of risks [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a – Effective 2021-01-01, disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C
ifrs-full
TypesOfRisksMember
member
Risks [member]
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: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a – Effective 2021-01-01, disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C
ifrs-full
TypesOfSharebasedPaymentArrangementsAxis
axis
Types of share-based payment arrangements [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 2 45
ifrs-full
TypesOfTransferMember
member
Types of transfer [member]
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.
example: IFRS 7 B33
ifrs-full
UMTSLicencesMember
member
UMTS licences [member]
This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]
common practice: IAS 38 119
ifrs-full
UnallocatedAmountsMember
member
Unallocated amounts [member]
This member stands for items that have not been allocated to operating segments.
example: IFRS 8 IG4, example: IFRS 8 28
ifrs-full
UnallocatedGoodwill
X instant, debit
Unallocated goodwill
The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]
disclosure: IAS 36 133
ifrs-full
UnconsolidatedStructuredEntitiesAxis
axis
Unconsolidated structured entities [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 12 B4 e
ifrs-full
UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis
axis
Unconsolidated structured entities controlled by investment entity [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 12 19F
ifrs-full
UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember
member
Unconsolidated structured entities controlled by investment entity [member]
This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the “Unconsolidated structured entities controlled by investment entity” axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]
disclosure: IFRS 12 19F
ifrs-full
UnconsolidatedStructuredEntitiesMember
member
Unconsolidated structured entities [member]
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]]
disclosure: IFRS 12 B4 e
ifrs-full
UnconsolidatedSubsidiariesAxis
axis
Unconsolidated subsidiaries [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 12 19B
ifrs-full
UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember
member
Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]
This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
disclosure: IFRS 12 19C
ifrs-full
UnconsolidatedSubsidiariesMember
member
Unconsolidated subsidiaries [member]
This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]
disclosure: IFRS 12 19B
ifrs-full
UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember
member
Unconsolidated subsidiaries that investment entity controls directly [member]
This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]
disclosure: IFRS 12 19B
ifrs-full
UndatedSubordinatedLiabilities
X instant, credit
Undated subordinated liabilities
The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]
common practice: IAS 1 112 c
ifrs-full
UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets
X instant, credit
Undiscounted cash outflow required to repurchase derecognised financial assets
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: IFRS 7 42E d
ifrs-full
UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised
X duration, credit
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised
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.
disclosure: IFRS 7 35H c
ifrs-full
UndiscountedFinanceLeasePaymentsToBeReceived
X instant, debit
Undiscounted finance lease payments to be received
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.
disclosure: IFRS 16 94
ifrs-full
UndiscountedOperatingLeasePaymentsToBeReceived
X instant, debit
Undiscounted operating lease payments to be received
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.
disclosure: IFRS 16 97
ifrs-full
UndrawnBorrowingFacilities
X instant, credit
Undrawn borrowing facilities
The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]
example: IAS 7 50 a
ifrs-full
UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable
X instant, credit
Unearned finance income relating to finance lease payments receivable
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]
disclosure: IFRS 16 94
ifrs-full
UnearnedPremiums
X instant, credit
Unearned premiums
The amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]
example: IFRS 4 IG22 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01
ifrs-full
UnobservableInputsAxis
axis
Unobservable inputs [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 13 93 d, common practice: IFRS 13 93 h
ifrs-full
UnobservableInputsMember
member
Unobservable inputs [member]
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.
disclosure: IFRS 13 93 d, common practice: IFRS 13 93 h
ifrs-full
UnratedCreditExposures
X instant
Unrated credit exposures
The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]
example: IFRS 7 IG24 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01
ifrs-full
UnrealisedForeignExchangeGainsLossesMember
member
Unrealised foreign exchange gains (losses) [member]
This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.
common practice: IAS 12 81 g
ifrs-full
UnrecognisedShareOfLossesOfAssociates
X duration, debit
Unrecognised share of losses of associates
The amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]]
disclosure: IFRS 12 22 c
ifrs-full
UnrecognisedShareOfLossesOfJointVentures
X duration, debit
Unrecognised share of losses of joint ventures
The amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]]
disclosure: IFRS 12 22 c
ifrs-full
UnsecuredBankLoansReceived
X instant, credit
Unsecured bank loans received
The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]
common practice: IAS 1 112 c
ifrs-full
UnusedProvisionReversedOtherProvisions
X duration, debit
Unused provision reversed, other provisions
The amount reversed for unused other provisions. [Refer: Other provisions]
disclosure: IAS 37 84 d
ifrs-full
UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised
X instant
Unused tax credits for which no deferred tax asset recognised
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]]
disclosure: IAS 12 81 e
ifrs-full
UnusedTaxCreditsMember
member
Unused tax credits [member]
This member stands for tax credits that have been received and are carried forward for use against future taxable profit.
disclosure: IAS 12 81 g
ifrs-full
UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
X instant
Unused tax losses for which no deferred tax asset recognised
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]]
disclosure: IAS 12 81 e
ifrs-full
UnusedTaxLossesMember
member
Unused tax losses [member]
This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.
disclosure: IAS 12 81 g
ifrs-full
UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost
DUR
Useful life measured as period of time, biological assets, at cost
The useful life, measured as period of time, used for biological assets. [Refer: Biological assets]
disclosure: IAS 41 54 e
ifrs-full
UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill
DUR
Useful life measured as period of time, intangible assets other than goodwill
The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 118 a
ifrs-full
UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel
DUR
Useful life measured as period of time, investment property, cost model
The useful life, measured as period of time, used for investment property. [Refer: Investment property]
disclosure: IAS 40 79 b
ifrs-full
UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment
DUR
Useful life measured as period of time, property, plant and equipment
The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 c
ifrs-full
UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost
X.XX duration
Useful life measured in production or other similar units, biological assets, at cost
The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]
disclosure: IAS 41 54 e
ifrs-full
UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill
X.XX duration
Useful life measured in production or other similar units, intangible assets other than goodwill
The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
disclosure: IAS 38 118 a
ifrs-full
UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment
X.XX duration
Useful life measured in production or other similar units, property, plant and equipment
The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]
disclosure: IAS 16 73 c
ifrs-full
UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
X duration, debit
Utilisation, allowance account for credit losses of financial assets
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]
common practice: IFRS 7 16 – Expiry date 2021-01-01
ifrs-full
UtilitiesExpense
X duration, debit
Utilities expense
The amount of expense arising from purchased utilities.
common practice: IAS 1 112 c
ifrs-full
ValuationTechniquesMember
member
Valuation techniques [member]
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]]
disclosure: IFRS 13 93 d
ifrs-full
ValuationTechniquesUsedInFairValueMeasurementAxis
axis
Valuation techniques used in fair value measurement [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 13 93 d
ifrs-full
ValueAddedTaxPayables
X instant, credit
Value added tax payables
The amount of payables related to a value added tax.
common practice: IAS 1 78
ifrs-full
ValueAddedTaxReceivables
X instant, debit
Value added tax receivables
The amount of receivables related to a value added tax.
common practice: IAS 1 78 b
ifrs-full
ValueAtRisk
X instant
Value at risk
The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.
common practice: IFRS 7 41
ifrs-full
ValueOfBusinessAcquiredMember
member
Value of business acquired [member]
This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]
common practice: IAS 38 119
ifrs-full
Vehicles
X instant, debit
Vehicles
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]
common practice: IAS 16 37
ifrs-full
VehiclesAbstract
Vehicles [abstract]
ifrs-full
VehiclesMember
member
Vehicles [member]
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]
common practice: IAS 16 37
ifrs-full
VoluntaryChangesInAccountingPolicyAxis
axis
Voluntary changes in accounting policy [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IAS 8 29
ifrs-full
VoluntaryChangesInAccountingPolicyMember
member
Voluntary changes in accounting policy [member]
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: IAS 8 29
ifrs-full
WagesAndSalaries
X duration, debit
Wages and salaries
A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
common practice: IAS 19 9
ifrs-full
WarrantyContingentLiabilityMember
member
Warranty contingent liability [member]
This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]
example: IAS 37 88
ifrs-full
WarrantyProvision
X instant, credit
Warranty provision
The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-full
WarrantyProvisionAbstract
Warranty provision [abstract]
ifrs-full
WarrantyProvisionMember
member
Warranty provision [member]
This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]
example: IAS 37 87, example: IAS 37 Example 1 Warranties
ifrs-full
WeightedAverageCostOfCapitalMeasurementInputMember
member
Weighted average cost of capital, measurement input [member]
This member stands for the weighted average cost of capital used as a measurement input.
example: IFRS 13 93 d, example: IFRS 13 IE63
ifrs-full
WeightedAverageDurationOfDefinedBenefitObligation2019
DUR
Weighted average duration of defined benefit obligation
The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]
disclosure: IAS 19 147 c
ifrs-full
WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019
X.XX instant
Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement
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]]
common practice: IFRS 2 45
ifrs-full
WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019
X.XX duration
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement
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]]
common practice: IFRS 2 45
ifrs-full
WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019
X.XX duration
Weighted average exercise price of other equity instruments expired in share-based payment arrangement
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]]
common practice: IFRS 2 45
ifrs-full
WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019
X.XX duration
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement
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]]
common practice: IFRS 2 45
ifrs-full
WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019
X.XX duration
Weighted average exercise price of other equity instruments granted in share-based payment arrangement
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]]
common practice: IFRS 2 45
ifrs-full
WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019
X.XX instant
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement
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]]
common practice: IFRS 2 45
ifrs-full
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019
X.XX instant
Weighted average exercise price of share options exercisable in share-based payment arrangement
The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 b vii
ifrs-full
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
X.XX duration
Weighted average exercise price of share options exercised in share-based payment arrangement
The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 b iv
ifrs-full
WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019
X.XX duration
Weighted average exercise price of share options expired in share-based payment arrangement
The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 b v
ifrs-full
WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019
X.XX duration
Weighted average exercise price of share options forfeited in share-based payment arrangement
The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 b iii
ifrs-full
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
X.XX duration
Weighted average exercise price of share options granted in share-based payment arrangement
The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 b ii
ifrs-full
WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019
X.XX duration
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise
The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]
disclosure: IFRS 2 45 c
ifrs-full
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
X.XX instant
Weighted average exercise price of share options outstanding in share-based payment arrangement
The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi
ifrs-full
WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted
X instant, credit
Weighted average fair value at measurement date, other equity instruments granted
The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]
disclosure: IFRS 2 47 b
ifrs-full
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
X instant, credit
Weighted average fair value at measurement date, share options granted
The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]
disclosure: IFRS 2 47 a
ifrs-full
WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16
X.XX instant
Weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16
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.
disclosure: IFRS 16 C12 a
ifrs-full
WeightedAverageMember
member
Weighted average [member]
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.
example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, common practice: IFRS 7 7
ifrs-full
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
DUR
Weighted average remaining contractual life of outstanding share options
The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 d
ifrs-full
WeightedAverageSharePrice2019
X.XX duration
Weighted average share price
The weighted average share price. [Refer: Weighted average [member]]
disclosure: IFRS 2 45 c
ifrs-full
WeightedAverageSharePriceShareOptionsGranted2019
X.XX duration
Weighted average share price, share options granted
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]]
disclosure: IFRS 2 47 a i
ifrs-full
WeightedAverageShares
shares
Weighted average number of ordinary shares outstanding
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.
disclosure: IAS 33 70 b
ifrs-full
WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
ifrs-full
WhollyOrPartlyFundedDefinedBenefitPlansMember
member
Wholly or partly funded defined benefit plans [member]
This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]
example: IAS 19 138 e
ifrs-full
WhollyUnfundedDefinedBenefitPlansMember
member
Wholly unfunded defined benefit plans [member]
This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]
example: IAS 19 138 e
ifrs-full
WorkInProgress
X instant, debit
Current work in progress
A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
example: IAS 1 78 c, common practice: IAS 2 37
ifrs-full
WritedownsReversalsOfInventories
X duration, debit
Write-downs (reversals of write-downs) of inventories
The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]
disclosure: IAS 1 98 a
ifrs-full
WritedownsReversalsOfPropertyPlantAndEquipment
X duration
Write-downs (reversals of write-downs) of property, plant and equipment
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]
disclosure: IAS 1 98 a
ifrs-full
WritedownsReversalsOfWritedownsOfInventoriesAbstract
Write-downs (reversals of write-downs) of inventories [abstract]
ifrs-full
WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
ifrs-full
WrittenPutOptionsMember
member
Written put options [member]
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]]
example: IFRS 7 IG40B, example: IFRS 7 B33
ifrs-full
YearsOfInsuranceClaimAxis
axis
Years of insurance claim [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 130 – Effective 2021-01-01
ifrs-full
YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems
X.XX instant
Yield used to discount cash flows that do not vary based on returns on underlying items
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.
disclosure: IFRS 17 120 – Effective 2021-01-01