{
  "url": "https://openlegislation.uk/eu-regulation-2019-815/annex-VI",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815/annex-VI.json",
  "legislation": "eur/2019/815",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-815",
  "path": "annex/VI",
  "kind": "annex",
  "number": "VI",
  "heading": "Schema of the core taxonomy",
  "text": "Table\nSchema of the core taxonomy to mark up IFRS consolidated financial statements\nPrefix\nElement name/role URI\nElement type and attributes\nLabel\nDocumentation label\nReferences\nifrs-full\nAbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember\nmember\nAbnormally large changes in asset prices or foreign exchange rates [member]\nThis member stands for abnormally large changes in asset prices or foreign exchange rates.\nexample: IAS 10 22 g\nifrs-full\nAccountingEstimatesAxis\naxis\nAccounting estimates [axis]\nThe 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.\ndisclosure: IAS 8 39\nifrs-full\nAccountingEstimatesMember\nmember\nAccounting estimates [member]\nThis 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.\ndisclosure: IAS 8 39\nifrs-full\nAccountingProfit\nX duration, credit\nAccounting profit\nThe amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]\ndisclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i\nifrs-full\nAccruals\nX instant, credit\nAccruals\nThe 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.\ncommon practice: IAS 1 78\nifrs-full\nAccrualsAndDeferredIncome\nX instant, credit\nAccruals and deferred income\nThe amount of accruals and deferred income. [Refer: Accruals; Deferred income]\ncommon practice: IAS 1 78\nifrs-full\nAccrualsAndDeferredIncomeAbstract\nAccruals and deferred income [abstract]\nifrs-full\nAccrualsAndDeferredIncomeClassifiedAsCurrent\nX instant, credit\nAccruals and deferred income classified as current\nThe amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income]\ncommon practice: IAS 1 78\nifrs-full\nAccrualsAndDeferredIncomeClassifiedAsCurrentAbstract\nAccruals and deferred income classified as current [abstract]\nifrs-full\nAccrualsAndDeferredIncomeClassifiedAsNoncurrent\nX instant, credit\nAccruals and deferred income classified as non-current\nThe amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]\ncommon practice: IAS 1 78\nifrs-full\nAccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstract\nAccruals and deferred income classified as non-current [abstract]\nifrs-full\nAccrualsClassifiedAsCurrent\nX instant, credit\nAccruals classified as current\nThe amount of accruals classified as current. [Refer: Accruals]\ncommon practice: IAS 1 78\nifrs-full\nAccrualsClassifiedAsNoncurrent\nX instant, credit\nAccruals classified as non-current\nThe amount of accruals classified as non-current. [Refer: Accruals]\ncommon practice: IAS 1 78\nifrs-full\nAccruedIncome\nX instant, debit\nAccrued income\nThe amount of asset representing income that has been earned but is not yet received.\ncommon practice: IAS 1 112 c\nifrs-full\nAccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets\nX instant, debit\nAccumulated 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\nThe 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]\ndisclosure: IFRS 7 9 c\nifrs-full\nAccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments\nX instant\nAccumulated 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\nThe 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]\ndisclosure: IFRS 7 9 d\nifrs-full\nAccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability\nX instant, credit\nAccumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability\nThe 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]\ndisclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a\nifrs-full\nAccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets\nX instant, debit\nAccumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets\nThe 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]]\ndisclosure: IFRS 7 9 c - Expiry date 2021-01-01\nifrs-full\nAccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments\nX instant\nAccumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables\nThe 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]\ndisclosure: IFRS 7 9 d - Expiry date 2021-01-01\nifrs-full\nAccumulatedDepreciationAmortisationAndImpairmentMember\nmember\nAccumulated depreciation, amortisation and impairment [member]\nThis member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]\ndisclosure: IAS 16 73 d, disclosure: IAS 16 75 b, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f\nifrs-full\nAccumulatedDepreciationAndAmortisationMember\nmember\nAccumulated depreciation and amortisation [member]\nThis member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]\ncommon 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\nifrs-full\nAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets\nX instant, debit\nAccumulated fair value hedge adjustment on hedged item included in carrying amount, assets\nThe 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]]\ndisclosure: IFRS 7 24B a ii\nifrs-full\nAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities\nX instant, credit\nAccumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities\nThe 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]]\ndisclosure: IFRS 7 24B a ii\nifrs-full\nAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets\nX instant, debit\nAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets\nThe 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]]\ndisclosure: IFRS 7 24B a v\nifrs-full\nAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities\nX instant, credit\nAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities\nThe 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]]\ndisclosure: IFRS 7 24B a v\nifrs-full\nAccumulatedImpairmentMember\nmember\nAccumulated impairment [member]\nThis member stands for accumulated impairment. [Refer: Impairment loss]\ncommon 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\nifrs-full\nAccumulatedOtherComprehensiveIncome\nX instant, credit\nAccumulated other comprehensive income\nThe 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]\ncommon practice: IAS 1 55\nifrs-full\nAccumulatedOtherComprehensiveIncomeMember\nmember\nAccumulated other comprehensive income [member]\nThis member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]\ncommon practice: IAS 1 108\nifrs-full\nAcquisitionAndAdministrationExpenseRelatedToInsuranceContracts\nX duration, debit\nAcquisition and administration expense related to insurance contracts\nThe amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]\ncommon practice: IAS 1 85\nifrs-full\nAcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate\nX instant, credit\nAcquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date\nThe 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]]\ndisclosure: IFRS 3 B64 p i\nifrs-full\nAcquisitiondateFairValueOfTotalConsiderationTransferred\nX instant, credit\nConsideration transferred, acquisition-date fair value\nThe fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 f\nifrs-full\nAcquisitiondateFairValueOfTotalConsiderationTransferredAbstract\nAcquisition-date fair value of total consideration transferred [abstract]\nifrs-full\nAcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\nX duration, debit\nAcquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B64 m\nifrs-full\nAcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\nX duration, debit\nAcquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B64 m\nifrs-full\nAcquisitionsThroughBusinessCombinationsBiologicalAssets\nX duration, debit\nAcquisitions through business combinations, biological assets\nThe increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]\ndisclosure: IAS 41 50 e\nifrs-full\nAcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts\nX duration, debit\nAcquisitions through business combinations, deferred acquisition costs arising from insurance contracts\nThe 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]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nAcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill\nX duration, debit\nAcquisitions through business combinations, intangible assets and goodwill\nThe increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]\ncommon practice: IAS 38 118 e i\nifrs-full\nAcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill\nX duration, debit\nAcquisitions through business combinations, intangible assets other than goodwill\nThe increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]\ndisclosure: IAS 38 118 e i\nifrs-full\nAcquisitionsThroughBusinessCombinationsInvestmentProperty\nX duration, debit\nAcquisitions through business combinations, investment property\nThe increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]\ndisclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii\nifrs-full\nAcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, credit\nAcquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued\nThe 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]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nAcquisitionsThroughBusinessCombinationsOtherProvisions\nX duration, credit\nAcquisitions through business combinations, other provisions\nThe increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]\ncommon practice: IAS 37 84\nifrs-full\nAcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment\nX duration, debit\nAcquisitions through business combinations, property, plant and equipment\nThe increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]\ndisclosure: IAS 16 73 e iii\nifrs-full\nAcquisitionsThroughBusinessCombinationsReinsuranceAssets\nX duration, debit\nAcquisitions through business combinations, reinsurance assets\nThe increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nActualClaimsThatAriseFromContractsWithinScopeOfIFRS17\nX instant, debit\nActual claims that arise from contracts within scope of IFRS 17\nThe amount of the actual claims that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nActuarialAssumptionOfDiscountRates\nX.XX instant\nActuarial assumption of discount rates\nThe 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]]\ncommon practice: IAS 19 144\nifrs-full\nActuarialAssumptionOfDiscountRatesMember\nmember\nActuarial assumption of discount rates [member]\nThis member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nActuarialAssumptionOfExpectedRatesOfInflation\nX.XX instant\nActuarial assumption of expected rates of inflation\nThe 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]]\ncommon practice: IAS 19 144\nifrs-full\nActuarialAssumptionOfExpectedRatesOfInflationMember\nmember\nActuarial assumption of expected rates of inflation [member]\nThis member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nActuarialAssumptionOfExpectedRatesOfPensionIncreases\nX.XX instant\nActuarial assumption of expected rates of pension increases\nThe 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]]\ncommon practice: IAS 19 144\nifrs-full\nActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember\nmember\nActuarial assumption of expected rates of pension increases [member]\nThis member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nActuarialAssumptionOfExpectedRatesOfSalaryIncreases\nX.XX instant\nActuarial assumption of expected rates of salary increases\nThe 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]]\ncommon practice: IAS 19 144\nifrs-full\nActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember\nmember\nActuarial assumption of expected rates of salary increases [member]\nThis member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nActuarialAssumptionOfLifeExpectancyAfterRetirement2019\nDUR\nActuarial assumption of life expectancy after retirement\nThe 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]]\ncommon practice: IAS 19 144\nifrs-full\nActuarialAssumptionOfLifeExpectancyAfterRetirementMember\nmember\nActuarial assumption of life expectancy after retirement [member]\nThis member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nActuarialAssumptionOfMedicalCostTrendRates\nX.XX instant\nActuarial assumption of medical cost trend rates\nMedical 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]]\ncommon practice: IAS 19 144\nifrs-full\nActuarialAssumptionOfMedicalCostTrendRatesMember\nmember\nActuarial assumption of medical cost trend rates [member]\nThis member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nActuarialAssumptionOfMortalityRates\nX.XX instant\nActuarial assumption of mortality rates\nThe 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]]\ncommon practice: IAS 19 144\nifrs-full\nActuarialAssumptionOfMortalityRatesMember\nmember\nActuarial assumption of mortality rates [member]\nThis member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nActuarialAssumptionOfRetirementAge2019\nDUR\nActuarial assumption of retirement age\nThe 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]]\ncommon practice: IAS 19 144\nifrs-full\nActuarialAssumptionOfRetirementAgeMember\nmember\nActuarial assumption of retirement age [member]\nThis member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nActuarialAssumptionsAxis\naxis\nActuarial assumptions [axis]\nThe 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.\ndisclosure: IAS 19 145\nifrs-full\nActuarialAssumptionsMember\nmember\nActuarial assumptions [member]\nThis 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.\ndisclosure: IAS 19 145\nifrs-full\nActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset\nX duration, debit\nActuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)\nThe 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)]\ndisclosure: IAS 19 141 c ii\nifrs-full\nActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset\nX duration, debit\nActuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)\nThe 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)]\ndisclosure: IAS 19 141 c iii\nifrs-full\nActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset\nX duration, debit\nActuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset)\nThe 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)]\ncommon practice: IAS 19 141 c\nifrs-full\nActuarialPresentValueOfPromisedRetirementBenefits\nX instant, credit\nActuarial present value of promised retirement benefits\nThe present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.\ndisclosure: IAS 26 35 d\nifrs-full\nAdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets\nX duration\nAdditional allowance recognised in profit or loss, allowance account for credit losses of financial assets\nThe amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]\ncommon practice: IFRS 7 16 - Expiry date 2021-01-01\nifrs-full\nAdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract\nAdditional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]\nifrs-full\nAdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract\nAdditional disclosures related to regulatory deferral accounts [abstract]\nifrs-full\nAdditionalInformationAboutEntityExposureToRisk\ntext\nAdditional information about entity exposure to risk\nAdditional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative.\ndisclosure: IFRS 7 35\nifrs-full\nAdditionalInformationAboutInsuranceContractsExplanatory\ntext block\nAdditional information about insurance contracts [text block]\nAdditional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]]\ndisclosure: IFRS 17 94 - Effective 2021-01-01\nifrs-full\nAdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination\ntext\nAdditional information about nature and financial effect of business combination\nAdditional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 63\nifrs-full\nAdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory\ntext block\nAdditional information about nature of and changes in risks associated with interests in structured entities [text block]\nThe disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.\ndisclosure: IFRS 12 B25\nifrs-full\nAdditionalInformationAboutSharebasedPaymentArrangements\ntext block\nAdditional information about share-based payment arrangements [text block]\nAdditional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]\ndisclosure: IFRS 2 52\nifrs-full\nAdditionalInformationAbstract\nAdditional information [abstract]\nifrs-full\nAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination\nX duration, credit\nAdditional liabilities, contingent liabilities recognised in business combination\nThe amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]\ndisclosure: IFRS 3 B67 c\nifrs-full\nAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract\nAdditional liabilities, contingent liabilities recognised in business combination [abstract]\nifrs-full\nAdditionalPaidinCapital\nX instant, credit\nAdditional paid-in capital\nThe 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.\ncommon practice: IAS 1 55\nifrs-full\nAdditionalPaidinCapitalMember\nmember\nAdditional paid-in capital [member]\nThis 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.\ncommon practice: IAS 1 108\nifrs-full\nAdditionalProvisionsOtherProvisions\nX duration, credit\nAdditional provisions, other provisions\nThe amount of additional other provisions made. [Refer: Other provisions]\ndisclosure: IAS 37 84 b\nifrs-full\nAdditionalProvisionsOtherProvisionsAbstract\nAdditional provisions, other provisions [abstract]\nifrs-full\nAdditionalRecognitionGoodwill\nX duration, debit\nAdditional recognition, goodwill\nThe 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]]\ndisclosure: IFRS 3 B67 d ii\nifrs-full\nAdditionsFromAcquisitionsInvestmentProperty\nX duration, debit\nAdditions from acquisitions, investment property\nThe amount of additions to investment property resulting from acquisitions. [Refer: Investment property]\ndisclosure: IAS 40 76 a, disclosure: IAS 40 79 d i\nifrs-full\nAdditionsFromPurchasesBiologicalAssets\nX duration, debit\nAdditions from purchases, biological assets\nThe amount of additions to biological assets resulting from purchases. [Refer: Biological assets]\ndisclosure: IAS 41 50 b\nifrs-full\nAdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets\nX duration, debit\nAdditions from subsequent expenditure recognised as asset, biological assets\nThe amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]\ncommon practice: IAS 41 50\nifrs-full\nAdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty\nX duration, debit\nAdditions from subsequent expenditure recognised as asset, investment property\nThe amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]\ndisclosure: IAS 40 76 a, disclosure: IAS 40 79 d i\nifrs-full\nAdditionsInvestmentPropertyAbstract\nAdditions, investment property [abstract]\nifrs-full\nAdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, credit\nAdditions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued\nThe 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]]\nexample: IFRS 4 IG37 b - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nAdditionsOtherThanThroughBusinessCombinationsBiologicalAssets\nX duration, debit\nAdditions other than through business combinations, biological assets\nThe amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]\ncommon practice: IAS 41 50\nifrs-full\nAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract\nAdditions other than through business combinations, biological assets [abstract]\nifrs-full\nAdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill\nX duration, debit\nAdditions other than through business combinations, intangible assets other than goodwill\nThe 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]\ndisclosure: IAS 38 118 e i\nifrs-full\nAdditionsOtherThanThroughBusinessCombinationsInvestmentProperty\nX duration, debit\nAdditions other than through business combinations, investment property\nThe amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]\ndisclosure: IAS 40 76 a, disclosure: IAS 40 79 d i\nifrs-full\nAdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment\nX duration, debit\nAdditions other than through business combinations, property, plant and equipment\nThe amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]\ndisclosure: IAS 16 73 e i\nifrs-full\nAdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets\nX duration, debit\nAdditions other than through business combinations, reinsurance assets\nThe amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nAdditionsToNoncurrentAssets\nX duration, debit\nAdditions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts\nThe 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]]\ndisclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e\nifrs-full\nAdditionsToRightofuseAssets\nX duration, debit\nAdditions to right-of-use assets\nThe amount of additions to right-of-use assets. [Refer: Right-of-use assets]\ndisclosure: IFRS 16 53 h\nifrs-full\nAddressOfRegisteredOfficeOfEntity\ntext\nAddress of entity's registered office\nThe address at which the entity's office is registered.\ndisclosure: IAS 1 138 a\nifrs-full\nAddressWhereConsolidatedFinancialStatementsAreObtainable\ntext\nAddress where consolidated financial statements are obtainable\nThe 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]]\ndisclosure: IAS 27 16 a\nifrs-full\nAdjustedWeightedAverageShares\nshares\nAdjusted weighted average number of ordinary shares outstanding\nThe 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]]\ndisclosure: IAS 33 70 b\nifrs-full\nAdjustmentsForAmortisationExpense\nX duration, debit\nAdjustments for amortisation expense\nAdjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems\nX duration, debit\nAmounts 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\nThe 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]]\ndisclosure: IFRS 7 23 e - Expiry date 2021-01-01\nifrs-full\nAdjustmentsForCurrentTaxOfPriorPeriod\nX duration, debit\nAdjustments for current tax of prior periods\nAdjustments of tax expense (income) recognised in the period for current tax of prior periods.\nexample: IAS 12 80 b\nifrs-full\nAdjustmentsForDecreaseIncreaseInBiologicalAssets\nX duration, debit\nAdjustments for decrease (increase) in biological assets\nAdjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets\nX duration, debit\nAdjustments for decrease (increase) in derivative financial assets\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading\nX duration, debit\nAdjustments for decrease (increase) in financial assets held for trading\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDecreaseIncreaseInInventories\nX duration, debit\nAdjustments for decrease (increase) in inventories\nAdjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]\ncommon practice: IAS 7 20 a\nifrs-full\nAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks\nX duration, debit\nAdjustments for decrease (increase) in loans and advances to banks\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers\nX duration, debit\nAdjustments for decrease (increase) in loans and advances to customers\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDecreaseIncreaseInOtherAssets\nX duration, debit\nAdjustments for decrease (increase) in other assets\nAdjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDecreaseIncreaseInOtherCurrentAssets\nX duration, debit\nAdjustments for decrease (increase) in other current assets\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDecreaseIncreaseInOtherOperatingReceivables\nX duration, debit\nAdjustments for decrease (increase) in other operating receivables\nAdjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20 a\nifrs-full\nAdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed\nX duration, debit\nAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDecreaseIncreaseInTradeAccountReceivable\nX duration, debit\nAdjustments for decrease (increase) in trade accounts receivable\nAdjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20 a\nifrs-full\nAdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables\nX duration, debit\nAdjustments for decrease (increase) in trade and other receivables\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDeferredTaxExpense\nX duration, debit\nAdjustments for deferred tax expense\nAdjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDeferredTaxOfPriorPeriods\nX duration, debit\nAdjustments for deferred tax of prior periods\nAdjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.\ncommon practice: IAS 12 80\nifrs-full\nAdjustmentsForDepreciationAndAmortisationExpense\nX duration, debit\nAdjustments for depreciation and amortisation expense\nAdjustments 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)]\ncommon practice: IAS 7 20 b\nifrs-full\nAdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss\nX duration, debit\nAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDepreciationExpense\nX duration, debit\nAdjustments for depreciation expense\nAdjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForDividendIncome\nX duration, credit\nAdjustments for dividend income\nAdjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForFairValueGainsLosses\nX duration, debit\nAdjustments for fair value losses (gains)\nAdjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20 b\nifrs-full\nAdjustmentsForFinanceCosts\nX duration, debit\nAdjustments for finance costs\nAdjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]\ncommon practice: IAS 7 20 c\nifrs-full\nAdjustmentsForFinanceIncome\nX duration, credit\nAdjustments for finance income\nAdjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForFinanceIncomeCost\nX duration, credit\nAdjustments for finance income (cost)\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates\nX duration, credit\nAdjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment\nX duration, credit\nAdjustments for gain (loss) on disposals, property, plant and equipment\nAdjustments 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]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets\nX duration, credit\nAdjustments for gains (losses) on change in fair value less costs to sell, biological assets\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives\nX duration, credit\nAdjustments for gains (losses) on change in fair value of derivatives\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty\nX duration, credit\nAdjustments for gains (losses) on fair value adjustment, investment property\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill\nX duration, debit\nAdjustments for impairment loss recognised in profit or loss, goodwill\nAdjustments 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]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss\nX duration, debit\nAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss\nAdjustments 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]\ncommon practice: IAS 7 20 b\nifrs-full\nAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets\nX duration, debit\nAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets\nAdjustments 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]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories\nX duration, debit\nAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories\nAdjustments 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]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances\nX duration, debit\nAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances\nAdjustments 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]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment\nX duration, debit\nAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment\nAdjustments 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]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables\nX duration, debit\nAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables\nAdjustments 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]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncomeTaxExpense\nX duration, debit\nAdjustments for income tax expense\nAdjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ndisclosure: IAS 7 35\nifrs-full\nAdjustmentsForIncreaseDecreaseInDeferredIncome\nX duration, debit\nAdjustments for increase (decrease) in deferred income\nAdjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInDepositsFromBanks\nX duration, debit\nAdjustments for increase (decrease) in deposits from banks\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInDepositsFromCustomers\nX duration, debit\nAdjustments for increase (decrease) in deposits from customers\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities\nX duration, debit\nAdjustments for increase (decrease) in derivative financial liabilities\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities\nX duration, debit\nAdjustments for increase (decrease) in employee benefit liabilities\nAdjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading\nX duration, debit\nAdjustments for increase (decrease) in financial liabilities held for trading\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities\nX duration, debit\nAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities\nX duration, debit\nAdjustments for increase (decrease) in other current liabilities\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInOtherLiabilities\nX duration, debit\nAdjustments for increase (decrease) in other liabilities\nAdjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInOtherOperatingPayables\nX duration, debit\nAdjustments for increase (decrease) in other operating payables\nAdjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20 a\nifrs-full\nAdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent\nX duration, debit\nAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseDecreaseInTradeAccountPayable\nX duration, debit\nAdjustments for increase (decrease) in trade accounts payable\nAdjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20 a\nifrs-full\nAdjustmentsForIncreaseDecreaseInTradeAndOtherPayables\nX duration, debit\nAdjustments for increase (decrease) in trade and other payables\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime\nX duration, debit\nAdjustments for increase in other provisions arising from passage of time\nAdjustments 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]]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForInterestExpense\nX duration, debit\nAdjustments for interest expense\nAdjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForInterestIncome\nX duration, credit\nAdjustments for interest income\nAdjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets\nX duration, debit\nAdjustments for losses (gains) on disposal of non-current assets\nAdjustments 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)]\ncommon practice: IAS 7 14\nifrs-full\nAdjustmentsForProvisions\nX duration, debit\nAdjustments for provisions\nAdjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]\ncommon practice: IAS 7 20 b\nifrs-full\nAdjustmentsForReconcileProfitLoss\nX duration, debit\nAdjustments to reconcile profit (loss)\nAdjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ndisclosure: IAS 7 20\nifrs-full\nAdjustmentsForReconcileProfitLossAbstract\nAdjustments to reconcile profit (loss) [abstract]\nifrs-full\nAdjustmentsForSharebasedPayments\nX duration, debit\nAdjustments for share-based payments\nAdjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20 b\nifrs-full\nAdjustmentsForUndistributedProfitsOfAssociates\nX duration, credit\nAdjustments for undistributed profits of associates\nAdjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]\ncommon practice: IAS 7 20 b\nifrs-full\nAdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod\nX duration, credit\nAdjustments for undistributed profits of investments accounted for using equity method\nAdjustments 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)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentsForUnrealisedForeignExchangeLossesGains\nX duration, debit\nAdjustments for unrealised foreign exchange losses (gains)\nAdjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20 b\nifrs-full\nAdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital\nX duration, debit\nAdjustments to reconcile profit (loss) other than changes in working capital\nAdjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]\ncommon practice: IAS 7 20\nifrs-full\nAdjustmentToCarryingAmountsReportedUnderPreviousGAAP\nX instant, debit\nAggregate adjustment to carrying amounts of investments reported under previous GAAP\nThe 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]]\ndisclosure: IFRS 1 31 c\nifrs-full\nAdjustmentToMidmarketConsensusPriceMeasurementInputMember\nmember\nAdjustment to mid-market consensus price, measurement input [member]\nThis member stands for an adjustment to mid-market consensus price, used as a measurement input.\nexample: IFRS 13 B36 c\nifrs-full\nAdjustmentToProfitLossForPreferenceShareDividends\nX duration, debit\nAdjustment to profit (loss) for preference share dividends\nAdjustment 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)]\nexample: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive Example), example: IAS 33 70 a\nifrs-full\nAdministrativeExpense\nX duration, debit\nAdministrative expenses\nThe amount of expenses that the entity classifies as being administrative.\nexample: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi\nifrs-full\nAdvances\nX instant, credit\nAdvances received\nThe amount of payments received for goods or services to be provided in the future.\ncommon practice: IAS 1 55\nifrs-full\nAdvertisingExpense\nX duration, debit\nAdvertising expense\nThe amount of expense arising from advertising.\ncommon practice: IAS 1 112 c\nifrs-full\nAggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember\nmember\nAggregate adjustment to carrying amounts reported under previous GAAP [member]\nThis member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]\ndisclosure: IFRS 1 30 b\nifrs-full\nAggregateContinuingAndDiscontinuedOperationsMember\nmember\nAggregate continuing and discontinued operations [member]\nThis member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]]\ndisclosure: IFRS 5 Presentation and Disclosure\nifrs-full\nAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised\nX instant\nAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss\nThe 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]]\ndisclosure: IFRS 7 28 b\nifrs-full\nAggregatedIndividuallyImmaterialAssociatesMember\nmember\nAggregated individually immaterial associates [member]\nThis member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]\ndisclosure: 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\nifrs-full\nAggregatedIndividuallyImmaterialBusinessCombinationsMember\nmember\nAggregated individually immaterial business combinations [member]\nThis member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B65\nifrs-full\nAggregatedIndividuallyImmaterialJointVenturesMember\nmember\nAggregated individually immaterial joint ventures [member]\nThis member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]\ndisclosure: 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\nifrs-full\nAggregatedMeasurementMember\nmember\nAggregated measurement [member]\nThis member stands for all types of measurement. It also represents the standard value for the ‘ Measurement ’ axis if no other member is used.\ndisclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a\nifrs-full\nAggregatedTimeBandsMember\nmember\nAggregated time bands [member]\nThis member stands for aggregated time bands. It also represents the standard value for the ‘ Maturity ’ axis if no other member is used.\ndisclosure: 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\nifrs-full\nAggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember\nmember\nAggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]\nThis 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]\ndisclosure: IAS 36 135\nifrs-full\nAggregateOfFairValuesMember\nmember\nAggregate of fair values [member]\nThis 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.\ndisclosure: IFRS 1 30 a\nifrs-full\nAgriculturalProduceByGroupAxis\naxis\nAgricultural produce by group [axis]\nThe 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.\ncommon practice: IAS 41 46 b ii\nifrs-full\nAgriculturalProduceGroupMember\nmember\nAgricultural produce, group [member]\nThis 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]\ncommon practice: IAS 41 46 b ii\nifrs-full\nAircraft\nX instant, debit\nAircraft\nThe amount of property, plant and equipment representing aircraft used in the entity's operations.\nexample: IAS 16 37 e\nifrs-full\nAircraftMember\nmember\nAircraft [member]\nThis member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]\nexample: IAS 16 37 e\nifrs-full\nAirportLandingRightsMember\nmember\nAirport landing rights [member]\nThis member stands for airport landing rights.\ncommon practice: IAS 38 119\nifrs-full\nAllLevelsOfFairValueHierarchyMember\nmember\nAll levels of fair value hierarchy [member]\nThis 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.\ndisclosure: IAS 19 142, disclosure: IFRS 13 93 b\nifrs-full\nAllOtherSegmentsMember\nmember\nAll other segments [member]\nThis member stands for business activities and operating segments that are not reportable.\ndisclosure: IFRS 15 115, disclosure: IFRS 8 16\nifrs-full\nAllowanceAccountForCreditLossesOfFinancialAssets\nX instant, credit\nAllowance account for credit losses of financial assets\nThe amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]\ndisclosure: IFRS 7 16 - Expiry date 2021-01-01\nifrs-full\nAllowanceForCreditLossesMember\nmember\nAllowance for credit losses [member]\nThis member stands for an allowance account used to record impairments to financial assets due to credit losses.\ncommon practice: IAS 12 81 g\nifrs-full\nAllYearsOfInsuranceClaimMember\nmember\nAll years of insurance claim [member]\nThis 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.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nAmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers\nX duration, debit\nAmortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers\nThe 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]\ndisclosure: IFRS 15 128 b\nifrs-full\nAmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts\nX duration, credit\nAmortisation, deferred acquisition costs arising from insurance contracts\nThe 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]]\nexample: IFRS 4 IG39 c - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nAmortisationExpense\nX duration, debit\nAmortisation expense\nThe amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.\ncommon practice: IAS 1 112 c\nifrs-full\nAmortisationIntangibleAssetsOtherThanGoodwill\nX duration\nAmortisation, intangible assets other than goodwill\nThe amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]\ndisclosure: IAS 38 118 e vi\nifrs-full\nAmortisationMethodIntangibleAssetsOtherThanGoodwill\ntext\nAmortisation method, intangible assets other than goodwill\nThe amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]\ndisclosure: IAS 38 118 b\nifrs-full\nAmortisationOfGainsAndLossesArisingOnBuyingReinsurance\nX duration, debit\nAmortisation of losses (gains) arising on buying reinsurance\nThe 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]\ndisclosure: IFRS 4 37 b ii - Expiry date 2021-01-01\nifrs-full\nAmortisationRateIntangibleAssetsOtherThanGoodwill\nX.XX duration\nAmortisation rate, intangible assets other than goodwill\nThe amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 118 a\nifrs-full\nAmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk\nX instant\nAmount 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\nThe 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]\ndisclosure: IFRS 7 9 b\nifrs-full\nAmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk\nX instant\nAmount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk\nThe 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]]\ndisclosure: IFRS 7 9 b - Expiry date 2021-01-01\nifrs-full\nAmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible\nX instant, debit\nAmount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible\nThe 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]\ndisclosure: IFRS 14 36\nifrs-full\nAmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable\nX instant, credit\nAmount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable\nThe 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]\ndisclosure: IFRS 14 36\nifrs-full\nAmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount\nX instant, debit\nAmount by which unit's recoverable amount exceeds its carrying amount\nThe 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]]\ndisclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i\nifrs-full\nAmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount\nX.XX instant\nAmount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount\nThe 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]]\ndisclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii\nifrs-full\nAmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity\nX duration, debit\nAmount incurred by entity for provision of key management personnel services provided by separate management entity\nThe 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]]\ndisclosure: IAS 24 18A\nifrs-full\nAmountOfReclassificationsOrChangesInPresentation\nX duration\nAmount of reclassifications or changes in presentation\nThe amount that is reclassified when the entity changes classification or presentation in its financial statements.\ndisclosure: IAS 1 41 b\nifrs-full\nAmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition\nX duration\nAmount presented in other comprehensive income realised at derecognition of financial liability\nThe 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]\ndisclosure: IFRS 7 10 d\nifrs-full\nAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach\nX duration, debit\nAmount reclassified from profit or loss to other comprehensive income applying overlay approach\nThe 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.\ndisclosure: IFRS 4 35D a - Effective on first application of IFRS 9\nifrs-full\nAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets\nX duration, debit\nAmount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets\nThe amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.\ndisclosure: IFRS 4 39L f i - Effective on first application of IFRS 9\nifrs-full\nAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax\nX duration, credit\nAmount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax\nThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]\ndisclosure: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax\nX duration, credit\nAmount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax\nThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]\ndisclosure: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale\nX instant, credit\nAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale\nThe 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]]\ndisclosure: IFRS 5 38, example: IFRS 5 Example 12\nifrs-full\nAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember\nmember\nAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]\nThis 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]\ndisclosure: IFRS 5 38, example: IFRS 5 Example 12\nifrs-full\nAmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied\nX duration, debit\nAmount 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\nThe 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]\ndisclosure: IFRS 9 6.5.11 d i, disclosure: IFRS 7 24E a\nifrs-full\nAmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied\nX duration, debit\nAmount 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\nThe 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]\ndisclosure: IFRS 9 6.5.16\nifrs-full\nAmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied\nX duration, debit\nAmount 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\nThe 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]\ndisclosure: IFRS 9 6.5.16\nifrs-full\nAmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied\nX duration, debit\nAmount 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\nThe 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]\ndisclosure: IFRS 9 6.5.15 b i\nifrs-full\nAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied\nX duration, debit\nAmount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied\nThe amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.\ndisclosure: IFRS 4 39L d i - Effective on first application of IFRS 9\nifrs-full\nAmountsArisingFromInsuranceContractsAxis\naxis\nAmounts arising from insurance contracts [axis]\nThe 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.\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nAmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts\nX duration, debit\nAmounts incurred, deferred acquisition costs arising from insurance contracts\nThe increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]\nexample: IFRS 4 IG39 b - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17\nX instant, credit\nAmounts payable on demand that arise from contracts within scope of IFRS 17\nThe amounts payable on demand that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 132 c - Effective 2021-01-01\nifrs-full\nAmountsPayableRelatedPartyTransactions\nX instant, credit\nAmounts payable, related party transactions\nThe amounts payable resulting from related party transactions. [Refer: Related parties [member]]\ndisclosure: IAS 24 20, disclosure: IAS 24 18 b\nifrs-full\nAmountsPayableToTransfereeInRespectOfTransferredAssets\nX instant, credit\nOther amounts payable to transferee in respect of transferred assets\nThe 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]\ndisclosure: IFRS 7 42E d\nifrs-full\nAmountsReceivableRelatedPartyTransactions\nX instant, debit\nAmounts receivable, related party transactions\nThe amounts receivable resulting from related party transactions. [Refer: Related parties [member]]\ndisclosure: IAS 24 20, disclosure: IAS 24 18 b\nifrs-full\nAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract\nAmounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]\nifrs-full\nAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\nX duration\nAmounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination\nThe amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 l iii\nifrs-full\nAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax\nX duration, debit\nAmounts 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\nThe 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]\ndisclosure: IFRS 9 5.6.5\nifrs-full\nAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax\nX duration, debit\nAmounts 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\nThe 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]\ndisclosure: IFRS 9 5.6.5\nifrs-full\nAmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax\nX duration, debit\nAmounts 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\nThe 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]]\ndisclosure: IFRS 7 23 e - Expiry date 2021-01-01\nifrs-full\nAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets\nX instant, credit\nAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets\nThe 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]\ndisclosure: IFRS 7 13C d\nifrs-full\nAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract\nAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]\nifrs-full\nAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities\nX instant, debit\nAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities\nThe 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]\ndisclosure: IFRS 7 13C d\nifrs-full\nAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract\nAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]\nifrs-full\nAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated\nX duration, debit\nAmount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated\nThe 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.\ndisclosure: IFRS 4 39L f ii - Effective on first application of IFRS 9\nifrs-full\nAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied\nX duration, debit\nAmount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied\nThe 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.\ndisclosure: IFRS 4 39L d ii - Effective on first application of IFRS 9\nifrs-full\nAnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired\ntext block\nAnalysis of age of financial assets that are past due but not impaired [text block]\nAnalysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]\ndisclosure: IFRS 7 37 a - Expiry date 2021-01-01\nifrs-full\nAnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory\ntext block\nAnalysis of credit exposures using external credit grading system [text block]\nThe disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]\nexample: IFRS 7 IG23 a - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nAnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory\ntext block\nAnalysis of credit exposures using internal credit grading system [text block]\nThe disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]\nexample: IFRS 7 IG23 a - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nAnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired\ntext block\nAnalysis of financial assets that are individually determined to be impaired [text block]\nAnalysis 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]\ndisclosure: IFRS 7 37 b - Expiry date 2021-01-01\nifrs-full\nAnalysisOfIncomeAndExpenseAbstract\nAnalysis of income and expense [abstract]\nifrs-full\nAnnouncementOfPlanToDiscontinueOperationMember\nmember\nAnnouncement of plan to discontinue operation [member]\nThis member stands for the announcement of a plan to discontinue an operation.\nexample: IAS 10 22 b\nifrs-full\nAnnouncingOrCommencingImplementationOfMajorRestructuringMember\nmember\nAnnouncing or commencing implementation of major restructuring [member]\nThis member stands for announcing or commencing implementation of major restructuring.\nexample: IAS 10 22 e\nifrs-full\nApplicableTaxRate\nX.XX duration\nApplicable tax rate\nThe applicable income tax rate.\ndisclosure: IAS 12 81 c ii\nifrs-full\nAreaOfLandUsedForAgriculture\nX.XX instant\nArea of land used for agriculture\nThe area of land used for agriculture by the entity.\ncommon practice: IAS 41 46 b i\nifrs-full\nAssetbackedDebtInstrumentsHeld\nX instant, debit\nAsset-backed debt instruments held\nThe amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]\ncommon practice: IAS 1 112 c\nifrs-full\nAssetbackedFinancingsMember\nmember\nAsset-backed financings [member]\nThis member stands for asset-backed financings.\nexample: IFRS 12 B23 b\nifrs-full\nAssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets\nX instant, debit\nAsset-backed securities, amount contributed to fair value of plan assets\nThe 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]]\nexample: IAS 19 142 g\nifrs-full\nAssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination\nX instant, debit\nAsset recognised for expected reimbursement, contingent liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j\nifrs-full\nAssetRecognisedForExpectedReimbursementOtherProvisions\nX instant, debit\nAsset recognised for expected reimbursement, other provisions\nThe amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]\ndisclosure: IAS 37 85 c\nifrs-full\nAssets\nX instant, debit\nAssets\nExpiry date 2020-01-01 : The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.\nEffective 2020-01-01 : 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.\ndisclosure: 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\nifrs-full\nAssetsAbstract\nAssets [abstract]\nifrs-full\nAssetsAndLiabilitiesAxis\naxis\nAssets and liabilities [axis]\nThe 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.\ndisclosure: IAS 1 125\nifrs-full\nAssetsAndLiabilitiesClassifiedAsHeldForSaleAxis\naxis\nAssets and liabilities classified as held for sale [axis]\nThe 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.\ndisclosure: IFRS 5 38\nifrs-full\nAssetsAndLiabilitiesClassifiedAsHeldForSaleMember\nmember\nAssets and liabilities classified as held for sale [member]\nThis 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]]\ndisclosure: IFRS 5 38\nifrs-full\nAssetsAndLiabilitiesMember\nmember\nAssets and liabilities [member]\nThis 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]\ndisclosure: IAS 1 125\nifrs-full\nAssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember\nmember\nAssets and liabilities not classified as held for sale [member]\nThis 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]]\ndisclosure: IFRS 5 38\nifrs-full\nAssetsAndRegulatoryDeferralAccountDebitBalances\nX instant, debit\nAssets and regulatory deferral account debit balances\nThe amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]\ndisclosure: IFRS 14 21\nifrs-full\nAssetsArisingFromExplorationForAndEvaluationOfMineralResources\nX instant, debit\nAssets arising from exploration for and evaluation of mineral resources\nThe 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.\ndisclosure: IFRS 6 24 b\nifrs-full\nAssetsArisingFromInsuranceContracts\nX instant, debit\nAssets arising from insurance contracts\nThe amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]\ndisclosure: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nAssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue\nX instant, debit\nCollateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value\nThe 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]]\ndisclosure: IFRS 7 15 a\nifrs-full\nAssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember\nmember\nAssets held to hedge liabilities arising from financing activities [member]\nThis member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]\nexample: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C\nifrs-full\nAssetsLessCurrentLiabilities\nX instant, debit\nAssets less current liabilities\nThe amount of assets less the amount of current liabilities.\ncommon practice: IAS 1 55\nifrs-full\nAssetsLessCurrentLiabilitiesAbstract\nAssets less current liabilities [abstract]\nifrs-full\nAssetsLiabilitiesOfBenefitPlan\nX instant, credit\nAssets (liabilities) of benefit plan\nThe amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.\ndisclosure: IAS 26 35 a\nifrs-full\nAssetsObtained\nX instant, debit\nAssets obtained by taking possession of collateral or calling on other credit enhancements\nThe 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]]\ndisclosure: IFRS 7 38 a\nifrs-full\nAssetsOfBenefitPlan\nX instant, debit\nAssets of benefit plan\nThe amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 26 35 a i\nifrs-full\nAssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013\nX duration, debit\nAssets other than cash or cash equivalents in subsidiary or businesses acquired or disposed\nThe amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]\ndisclosure: IAS 7 40 d\nifrs-full\nAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers\nX instant, debit\nAssets recognised from costs to obtain or fulfil contracts with customers\nThe 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.\ndisclosure: IFRS 15 128 a\nifrs-full\nAssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities\nX instant, debit\nAssets recognised in entity's financial statements in relation to structured entities\nThe amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]\ndisclosure: IFRS 12 29 a\nifrs-full\nAssetsSoldOrRepledgedAsCollateralAtFairValue\nX instant, debit\nCollateral sold or repledged in absence of default by owner of collateral, at fair value\nThe 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]]\ndisclosure: IFRS 7 15 b\nifrs-full\nAssetsThatEntityContinuesToRecognise\nX instant, debit\nAssets that entity continues to recognise\nThe amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]\ndisclosure: IFRS 7 42D e\nifrs-full\nAssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement\nX instant, debit\nAssets that entity continues to recognise to extent of continuing involvement\nThe amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]\ndisclosure: IFRS 7 42D f\nifrs-full\nAssetsToWhichSignificantRestrictionsApply\nX instant, debit\nAssets to which significant restrictions apply\nThe 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.\ndisclosure: IFRS 12 13 c\nifrs-full\nAssetsTransferredToStructuredEntitiesAtTimeOfTransfer\nX duration, credit\nAssets transferred to structured entities, at time of transfer\nThe amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]\ndisclosure: IFRS 12 27 c\nifrs-full\nAssetsUnderInsuranceContractsAndReinsuranceContractsIssued\nX instant, debit\nAssets under insurance contracts and reinsurance contracts issued\nThe amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]\nexample: 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\nifrs-full\nAssetsUnderReinsuranceCeded\nX instant, debit\nAssets under reinsurance ceded\nThe amount of assets under reinsurance contracts in which the entity is the policyholder.\nexample: 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\nifrs-full\nAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear\nX instant, debit\nAssets with significant risk of material adjustments within next financial year\nThe 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.\ndisclosure: IAS 1 125 b\nifrs-full\nAssociatedLiabilitiesThatEntityContinuesToRecognise\nX instant, credit\nAssociated liabilities that entity continues to recognise\nThe amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]\ndisclosure: IFRS 7 42D e\nifrs-full\nAssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement\nX instant, credit\nAssociated liabilities that entity continues to recognise to extent of continuing involvement\nThe amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]\ndisclosure: IFRS 7 42D f\nifrs-full\nAssociatesMember\nmember\nAssociates [member]\nThis member stands for the entities over which the investor has significant influence.\ndisclosure: 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\nifrs-full\nAtCostMember\nmember\nAt cost [member]\nThis 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.\ndisclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55\nifrs-full\nAtCostOrInAccordanceWithIFRS16WithinFairValueModelMember\nmember\nAt cost or in accordance with IFRS 16 within fair value model [member]\nThis 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]]\ndisclosure: IAS 40 78\nifrs-full\nAtFairValueMember\nmember\nAt fair value [member]\nThis 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.\ndisclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a\nifrs-full\nAuditorsRemuneration\nX duration, debit\nAuditor's remuneration\nThe amount of fees paid or payable to the entity's auditors.\ncommon practice: IAS 1 112 c\nifrs-full\nAuditorsRemunerationAbstract\nAuditor's remuneration [abstract]\nifrs-full\nAuditorsRemunerationForAuditServices\nX duration, debit\nAuditor's remuneration for audit services\nThe amount of fees paid or payable to the entity's auditors for auditing services.\ncommon practice: IAS 1 112 c\nifrs-full\nAuditorsRemunerationForOtherServices\nX duration, debit\nAuditor's remuneration for other services\nThe 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.\ncommon practice: IAS 1 112 c\nifrs-full\nAuditorsRemunerationForTaxServices\nX duration, debit\nAuditor's remuneration for tax services\nThe amount of fees paid or payable to the entity's auditors for tax services.\ncommon practice: IAS 1 112 c\nifrs-full\nAuthorisedCapitalCommitmentsButNotContractedFor\nX instant, credit\nAuthorised capital commitments but not contracted for\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nAvailableforsaleFinancialAssetsAbstract\nAvailable-for-sale financial assets [abstract]\nifrs-full\nAverageEffectiveTaxRate\nX instant, credit\nAverage effective tax rate\nThe tax expense (income) divided by the accounting profit. [Refer: Accounting profit]\ndisclosure: IAS 12 81 c ii\nifrs-full\nAverageForeignExchangeRate\nX.XX duration\nAverage foreign exchange rate\nThe average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.\ncommon practice: IAS 1 112 c\nifrs-full\nAverageNumberOfEmployees\nX.XX duration\nAverage number of employees\nThe average number of personnel employed by the entity during a period.\ncommon practice: IAS 1 112 c\nifrs-full\nAveragePriceOfHedgingInstrument\nX.XX instant\nAverage price of hedging instrument\nThe average price of a hedging instrument. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 23B b\nifrs-full\nAverageRateOfHedgingInstrument\nX.XX instant\nAverage rate of hedging instrument\nThe average rate of a hedging instrument. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 23B b\nifrs-full\nBalancesOnCurrentAccountsFromCustomers\nX instant, credit\nBalances on current accounts from customers\nThe amount of balances in customers' current accounts held by the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nBalancesOnDemandDepositsFromCustomers\nX instant, credit\nBalances on demand deposits from customers\nThe amount of balances in customers' demand deposits held by the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nBalancesOnOtherDepositsFromCustomers\nX instant, credit\nBalances on other deposits from customers\nThe amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 1 112 c\nifrs-full\nBalancesOnTermDepositsFromCustomers\nX instant, credit\nBalances on term deposits from customers\nThe amount of balances in customers' term deposits held by the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nBalancesWithBanks\nX instant, debit\nBalances with banks\nThe amount of cash balances held at banks.\ncommon practice: IAS 7 45\nifrs-full\nBankAcceptanceAssets\nX instant, debit\nBank acceptance assets\nThe amount of bank acceptances recognised as assets.\ncommon practice: IAS 1 55\nifrs-full\nBankAcceptanceLiabilities\nX instant, credit\nBank acceptance liabilities\nThe amount of bank acceptances recognised as liabilities.\ncommon practice: IAS 1 55\nifrs-full\nBankAndSimilarCharges\nX duration, debit\nBank and similar charges\nThe amount of bank and similar charges recognised by the entity as an expense.\ncommon practice: IAS 1 112 c\nifrs-full\nBankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits\nX instant, debit\nBank balances at central banks other than mandatory reserve deposits\nThe amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]\ncommon practice: IAS 1 112 c\nifrs-full\nBankBorrowingsUndiscountedCashFlows\nX instant, credit\nBank borrowings, undiscounted cash flows\nThe amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]\nexample: IFRS 7 B11D, example: IFRS 7 IG31A\nifrs-full\nBankDebtInstrumentsHeld\nX instant, debit\nBank debt instruments held\nThe amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]\ncommon practice: IAS 1 112 c\nifrs-full\nBankingArrangementsClassifiedAsCashEquivalents\nX instant, debit\nOther banking arrangements, classified as cash equivalents\nA classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]\ncommon practice: IAS 7 45\nifrs-full\nBankOverdraftsClassifiedAsCashEquivalents\nX instant, credit\nBank overdrafts\nThe 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]\ncommon practice: IAS 7 45\nifrs-full\nBasicAndDilutedEarningsLossPerShare\nX.XX duration\nBasic and diluted earnings (loss) per share\nThe amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]\ncommon practice: IAS 1 85\nifrs-full\nBasicAndDilutedEarningsLossPerShareFromContinuingOperations\nX.XX duration\nBasic and diluted earnings (loss) per share from continuing operations\nBasic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]\ncommon practice: IAS 1 85\nifrs-full\nBasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nBasic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax\nBasic 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]]\ndisclosure: IFRS 14 26\nifrs-full\nBasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations\nX.XX duration\nBasic and diluted earnings (loss) per share from discontinued operations\nBasic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]\ncommon practice: IAS 1 85\nifrs-full\nBasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nBasic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax\nBasic 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]]\ndisclosure: IFRS 14 26\nifrs-full\nBasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nBasic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax\nBasic 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]\ndisclosure: IFRS 14 26\nifrs-full\nBasicAndDilutedEarningsPerShareAbstract\nBasic and diluted earnings per share [abstract]\nifrs-full\nBasicEarningsLossPerShare\nX.XX duration\nBasic earnings (loss) per share\nThe 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).\ndisclosure: IAS 33 66\nifrs-full\nBasicEarningsLossPerShareFromContinuingOperations\nX.XX duration\nBasic earnings (loss) per share from continuing operations\nBasic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]\ndisclosure: IAS 33 66\nifrs-full\nBasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nBasic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax\nBasic 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]]\ndisclosure: IFRS 14 26\nifrs-full\nBasicEarningsLossPerShareFromDiscontinuedOperations\nX.XX duration\nBasic earnings (loss) per share from discontinued operations\nBasic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]\ndisclosure: IAS 33 68\nifrs-full\nBasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nBasic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax\nBasic 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]]\ndisclosure: IFRS 14 26\nifrs-full\nBasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nBasic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax\nBasic 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]\ndisclosure: IFRS 14 26\nifrs-full\nBasicEarningsPerShareAbstract\nBasic earnings per share [abstract]\nifrs-full\nBasisForAttributingRevenuesFromExternalCustomersToIndividualCountries\ntext\nDescription of basis for attributing revenues from external customers to individual countries\nThe description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]\ndisclosure: IFRS 8 33 a\nifrs-full\nBearerBiologicalAssetsMember\nmember\nBearer biological assets [member]\nThis member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]\nexample: IAS 41 43\nifrs-full\nBearerPlants\nX instant, debit\nBearer plants\nThe 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]\nexample: IAS 16 37 i\nifrs-full\nBearerPlantsMember\nmember\nBearer plants [member]\nThis 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]\nexample: IAS 16 37 i\nifrs-full\nBenefitsPaidOrPayable\nX duration, debit\nBenefits paid or payable\nThe amount of benefits paid or payable for retirement benefit plans.\ndisclosure: IAS 26 35 b v\nifrs-full\nBestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables\nX instant, debit\nBest estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables\nThe best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 h iii\nifrs-full\nBiologicalAssets\nX instant, debit\nBiological assets\nThe amount of living animals or plants recognised as assets.\ndisclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43\nifrs-full\nBiologicalAssetsAgeMember\nmember\nBiological assets, age [member]\nThis 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]\nexample: IAS 41 43\nifrs-full\nBiologicalAssetsAxis\naxis\nBiological assets [axis]\nThe 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.\ncommon practice: IAS 41 50\nifrs-full\nBiologicalAssetsByAgeAxis\naxis\nBiological assets by age [axis]\nThe 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.\nexample: IAS 41 43\nifrs-full\nBiologicalAssetsByGroupAxis\naxis\nBiological assets by group [axis]\nThe 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.\ndisclosure: IAS 41 41\nifrs-full\nBiologicalAssetsByTypeAxis\naxis\nBiological assets by type [axis]\nThe 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.\nexample: IAS 41 43\nifrs-full\nBiologicalAssetsGroupMember\nmember\nBiological assets, group [member]\nThis 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]\ndisclosure: IAS 41 41\nifrs-full\nBiologicalAssetsMember\nmember\nBiological assets [member]\nThis member stands for living animals or plants. It also represents the standard value for the ‘ Biological assets ’ axis if no other member is used.\ncommon practice: IAS 41 50\nifrs-full\nBiologicalAssetsPledgedAsSecurityForLiabilities\nX instant, debit\nBiological assets pledged as security for liabilities\nThe amount of biological assets pledged as security for liabilities. [Refer: Biological assets]\ndisclosure: IAS 41 49 a\nifrs-full\nBiologicalAssetsTypeMember\nmember\nBiological assets, type [member]\nThis 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]\nexample: IAS 41 43\nifrs-full\nBiologicalAssetsWhoseTitleIsRestricted\nX instant, debit\nBiological assets whose title is restricted\nThe amount of biological assets whose title is restricted. [Refer: Biological assets]\ndisclosure: IAS 41 49 a\nifrs-full\nBondsIssued\nX instant, credit\nBonds issued\nThe amount of bonds issued by the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nBondsIssuedUndiscountedCashFlows\nX instant, credit\nBonds issued, undiscounted cash flows\nThe amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]\nexample: IFRS 7 B11D, example: IFRS 7 IG31A\nifrs-full\nBorrowingCostsAbstract\nBorrowing costs [abstract]\nifrs-full\nBorrowingCostsCapitalised\nX duration\nBorrowing costs capitalised\nThe 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.\ndisclosure: IAS 23 26 a\nifrs-full\nBorrowingCostsIncurred\nX duration\nBorrowing costs incurred\nThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds.\ncommon practice: IAS 1 112 c\nifrs-full\nBorrowingCostsRecognisedAsExpense\nX duration, debit\nBorrowing costs recognised as expense\nThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.\ncommon practice: IAS 1 112 c\nifrs-full\nBorrowings\nX instant, credit\nBorrowings\nThe amount of outstanding funds that the entity is obligated to repay.\ncommon practice: IAS 1 55\nifrs-full\nBorrowingsAbstract\nBorrowings [abstract]\nifrs-full\nBorrowingsAdjustmentToInterestRateBasis\nX.XX instant\nBorrowings, adjustment to interest rate basis\nThe adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]\ncommon practice: IFRS 7 7\nifrs-full\nBorrowingsByNameAxis\naxis\nBorrowings by name [axis]\nThe 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.\ncommon practice: IFRS 7 7\nifrs-full\nBorrowingsByNameMember\nmember\nBorrowings by name [member]\nThis 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]\ncommon practice: IFRS 7 7\nifrs-full\nBorrowingsByTypeAbstract\nBorrowings, by type [abstract]\nifrs-full\nBorrowingsInterestRate\nX.XX instant\nBorrowings, interest rate\nThe interest rate on borrowings. [Refer: Borrowings]\ncommon practice: IFRS 7 7\nifrs-full\nBorrowingsInterestRateBasis\ntext\nBorrowings, interest rate basis\nThe basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]\ncommon practice: IFRS 7 7\nifrs-full\nBorrowingsMaturity\ntext\nBorrowings, maturity\nThe maturity of borrowings. [Refer: Borrowings]\ncommon practice: IFRS 7 7\nifrs-full\nBorrowingsOriginalCurrency\ntext\nBorrowings, original currency\nThe currency in which the borrowings are denominated. [Refer: Borrowings]\ncommon practice: IFRS 7 7\nifrs-full\nBorrowingsRecognisedAsOfAcquisitionDate\nX instant, credit\nBorrowings recognised as of acquisition date\nThe amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nBottomOfRangeMember\nmember\nBottom of range [member]\nThis member stands for the bottom of a range.\nexample: 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\nifrs-full\nBrandNames\nX instant, debit\nBrand names\nThe 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]\nexample: IAS 38 119 a\nifrs-full\nBrandNamesMember\nmember\nBrand names [member]\nThis 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]\nexample: IAS 38 119 a\nifrs-full\nBroadcastingRightsMember\nmember\nBroadcasting rights [member]\nThis member stands for broadcasting rights.\ncommon practice: IAS 38 119\nifrs-full\nBrokerageFeeExpense\nX duration, debit\nBrokerage fee expense\nThe amount of expense recognised for brokerage fees charged to the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nBrokerageFeeIncome\nX duration, credit\nBrokerage fee income\nThe amount of income recognised for brokerage fees charged by the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nBuildings\nX instant, debit\nBuildings\nThe amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 37\nifrs-full\nBuildingsMember\nmember\nBuildings [member]\nThis 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]\ncommon practice: IAS 16 37\nifrs-full\nBusinessCombinationsAxis\naxis\nBusiness combinations [axis]\nThe 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.\ndisclosure: IFRS 3 B64\nifrs-full\nBusinessCombinationsMember\nmember\nBusiness combinations [member]\nThis 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.\ndisclosure: IFRS 3 B64\nifrs-full\nCancellationOfTreasuryShares\nX duration, credit\nCancellation of treasury shares\nThe amount of treasury stock cancelled during the period. [Refer: Treasury shares]\ncommon practice: IAS 1 106 d\nifrs-full\nCapitalCommitments\nX instant, credit\nCapital commitments\nThe amount of future capital expenditures that the entity is committed to make.\ncommon practice: IAS 1 112 c\nifrs-full\nCapitalCommitmentsAbstract\nCapital commitments [abstract]\nifrs-full\nCapitalisationRateMeasurementInputMember\nmember\nCapitalisation rate, measurement input [member]\nThis member stands for a capitalisation rate used as a measurement input.\nexample: IFRS 13 93 d, example: IFRS 13 IE63\nifrs-full\nCapitalisationRateOfBorrowingCostsEligibleForCapitalisation\nX.XX duration\nCapitalisation rate of borrowing costs eligible for capitalisation\nThe 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]\ndisclosure: IAS 23 26 b\nifrs-full\nCapitalisedDevelopmentExpenditureMember\nmember\nCapitalised development expenditure [member]\nThis 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.\ncommon practice: IAS 38 119\nifrs-full\nCapitalRedemptionReserve\nX instant, credit\nCapital redemption reserve\nA component of equity representing the reserve for the redemption of the entity's own shares.\ncommon practice: IAS 1 55\nifrs-full\nCapitalRedemptionReserveMember\nmember\nCapital redemption reserve [member]\nThis member stands for a component of equity representing the reserve for the redemption of the entity's own shares.\ncommon practice: IAS 1 108\nifrs-full\nCapitalRequirementsAxis\naxis\nCapital requirements [axis]\nThe 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.\ndisclosure: IAS 1 136\nifrs-full\nCapitalRequirementsMember\nmember\nCapital requirements [member]\nThis 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.\ndisclosure: IAS 1 136\nifrs-full\nCapitalReserve\nX instant, credit\nCapital reserve\nA component of equity representing the capital reserves.\ncommon practice: IAS 1 55\nifrs-full\nCapitalReserveMember\nmember\nCapital reserve [member]\nThis member stands for a component of equity representing capital reserves.\ncommon practice: IAS 1 108\nifrs-full\nCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis\naxis\nCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nCarryingAmountMember\nmember\nCarrying amount [member]\nThis 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]\ndisclosure: 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\nifrs-full\nCash\nX instant, debit\nCash\nThe amount of cash on hand and demand deposits. [Refer: Cash on hand]\ncommon practice: IAS 7 45\nifrs-full\nCashAbstract\nCash [abstract]\nifrs-full\nCashAdvancesAndLoansFromRelatedParties\nX duration, debit\nCash advances and loans from related parties\nThe cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]\ncommon practice: IAS 7 17\nifrs-full\nCashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities\nX duration, credit\nCash advances and loans made to other parties, classified as investing activities\nThe amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.\nexample: IAS 7 16 e\nifrs-full\nCashAdvancesAndLoansMadeToRelatedParties\nX duration, credit\nCash advances and loans made to related parties\nThe cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]\ncommon practice: IAS 7 16\nifrs-full\nCashAndBankBalancesAtCentralBanks\nX instant, debit\nCash and bank balances at central banks\nThe amount of cash and bank balances held at central banks.\ncommon practice: IAS 1 55\nifrs-full\nCashAndCashEquivalents\nX instant, debit\nCash and cash equivalents\nThe 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]\ndisclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a\nifrs-full\nCashAndCashEquivalentsAbstract\nCash and cash equivalents [abstract]\nifrs-full\nCashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets\nX instant, debit\nCash and cash equivalents, amount contributed to fair value of plan assets\nThe 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]]\nexample: IAS 19 142 a\nifrs-full\nCashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale\nX instant, debit\nCash and cash equivalents classified as part of disposal group held for sale\nThe 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]]\ncommon practice: IAS 7 45\nifrs-full\nCashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup\nX instant, debit\nCash and cash equivalents held by entity unavailable for use by group\nThe 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]\ndisclosure: IAS 7 48\nifrs-full\nCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition\nX instant, debit\nCash and cash equivalents if different from statement of financial position\nThe 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]\ncommon practice: IAS 7 45\nifrs-full\nCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract\nCash and cash equivalents if different from statement of financial position [abstract]\nifrs-full\nCashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013\nX duration, debit\nCash and cash equivalents in subsidiary or businesses acquired or disposed\nThe 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]\ndisclosure: IAS 7 40 c\nifrs-full\nCashAndCashEquivalentsRecognisedAsOfAcquisitionDate\nX instant, debit\nCash and cash equivalents recognised as of acquisition date\nThe 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]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nCashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities\nX instant, debit\nCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities\nThe 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]\nexample: IFRS 7 IG40D, example: IFRS 7 13C d ii\nifrs-full\nCashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets\nX instant, credit\nCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets\nThe 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]\nexample: IFRS 7 IG40D, example: IFRS 7 13C d ii\nifrs-full\nCashEquivalents\nX instant, debit\nCash equivalents\nThe 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.\ncommon practice: IAS 7 45\nifrs-full\nCashEquivalentsAbstract\nCash equivalents [abstract]\nifrs-full\nCashFlowHedgesAbstract\nCash flow hedges [abstract]\nifrs-full\nCashFlowHedgesMember\nmember\nCash flow hedges [member]\nThis 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]]\ndisclosure: IAS 39 86 b, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C\nifrs-full\nCashFlowsFromContinuingAndDiscontinuedOperationsAbstract\nCash flows from continuing and discontinued operations [abstract]\nifrs-full\nCashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities\nX duration, debit\nCash flows from losing control of subsidiaries or other businesses, classified as investing activities\nThe aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]\ndisclosure: IAS 7 39\nifrs-full\nCashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents\nX duration, debit\nCash flows from (used in) decrease (increase) in restricted cash and cash equivalents\nThe cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]\ncommon practice: IAS 7 16\nifrs-full\nCashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments\nX duration, debit\nCash flows from (used in) decrease (increase) in short-term deposits and investments\nThe cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.\ncommon practice: IAS 7 16\nifrs-full\nCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities\nX duration, debit\nCash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities\nThe 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.\ndisclosure: IFRS 6 24 b\nifrs-full\nCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities\nX duration, debit\nCash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities\nThe 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.\ndisclosure: IFRS 6 24 b\nifrs-full\nCashFlowsFromUsedInFinancingActivities\nX duration, debit\nCash flows from (used in) financing activities\nThe 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.\ndisclosure: IAS 7 10, disclosure: IAS 7 50 d\nifrs-full\nCashFlowsFromUsedInFinancingActivitiesAbstract\nCash flows from (used in) financing activities [abstract]\nifrs-full\nCashFlowsFromUsedInFinancingActivitiesContinuingOperations\nX duration, debit\nCash flows from (used in) financing activities, continuing operations\nThe 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]\ndisclosure: IFRS 5 33 c\nifrs-full\nCashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations\nX duration, debit\nCash flows from (used in) financing activities, discontinued operations\nThe 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]\ndisclosure: IFRS 5 33 c\nifrs-full\nCashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings\nX duration, debit\nCash flows from (used in) increase (decrease) in current borrowings\nThe cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]\ncommon practice: IAS 7 17\nifrs-full\nCashFlowsFromUsedInIncreasesInOperatingCapacity\nX duration, debit\nCash flows from (used in) increases in operating capacity\nThe 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).\nexample: IAS 7 50 c\nifrs-full\nCashFlowsFromUsedInInsuranceContracts\nX duration, debit\nCash flows from (used in) insurance contracts\nThe cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]\ndisclosure: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nCashFlowsFromUsedInInvestingActivities\nX duration, debit\nCash flows from (used in) investing activities\nThe 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.\ndisclosure: IAS 7 10, disclosure: IAS 7 50 d\nifrs-full\nCashFlowsFromUsedInInvestingActivitiesAbstract\nCash flows from (used in) investing activities [abstract]\nifrs-full\nCashFlowsFromUsedInInvestingActivitiesContinuingOperations\nX duration, debit\nCash flows from (used in) investing activities, continuing operations\nThe 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]\ndisclosure: IFRS 5 33 c\nifrs-full\nCashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations\nX duration, debit\nCash flows from (used in) investing activities, discontinued operations\nThe 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]\ndisclosure: IFRS 5 33 c\nifrs-full\nCashFlowsFromUsedInMaintainingOperatingCapacity\nX duration, debit\nCash flows from (used in) maintaining operating capacity\nThe 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).\nexample: IAS 7 50 c\nifrs-full\nCashFlowsFromUsedInOperatingActivities\nX duration\nCash flows from (used in) operating activities\nThe 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]\ndisclosure: IAS 7 10, disclosure: IAS 7 50 d\nifrs-full\nCashFlowsFromUsedInOperatingActivitiesAbstract\nCash flows from (used in) operating activities [abstract]\nifrs-full\nCashFlowsFromUsedInOperatingActivitiesContinuingOperations\nX duration, debit\nCash flows from (used in) operating activities, continuing operations\nThe 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]\ndisclosure: IFRS 5 33 c\nifrs-full\nCashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations\nX duration, debit\nCash flows from (used in) operating activities, discontinued operations\nThe 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]\ndisclosure: IFRS 5 33 c\nifrs-full\nCashFlowsFromUsedInOperations\nX duration\nCash flows from (used in) operations\nThe cash from (used in) the entity's operations.\nexample: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20\nifrs-full\nCashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital\nX duration\nCash flows from (used in) operations before changes in working capital\nThe cash inflow (outflow) from the entity's operations before changes in working capital.\nexample: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20\nifrs-full\nCashFlowsUsedInExplorationAndDevelopmentActivities\nX duration, credit\nCash flows used in exploration and development activities\nThe cash outflow for exploration and development activities.\ncommon practice: IAS 7 16\nifrs-full\nCashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities\nX duration, debit\nCash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities\nThe aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]\ndisclosure: IAS 7 39\nifrs-full\nCashOnHand\nX instant, debit\nCash on hand\nThe amount of cash held by the entity. This does not include demand deposits.\ncommon practice: IAS 7 45\nifrs-full\nCashOutflowForLeases\nX duration, credit\nCash outflow for leases\nThe cash outflow for leases.\ndisclosure: IFRS 16 53 g\nifrs-full\nCashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, debit\nCash paid, liabilities under insurance contracts and reinsurance contracts issued\nThe decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]\nexample: IFRS 4 IG37 c - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nCashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities\nX duration, credit\nCash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities\nThe 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.\nexample: IAS 7 16 g\nifrs-full\nCashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities\nX duration, debit\nCash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities\nThe 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.\nexample: IAS 7 16 h\nifrs-full\nCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities\nX duration, debit\nCash receipts from repayment of advances and loans made to other parties, classified as investing activities\nThe 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.\nexample: IAS 7 16 f\nifrs-full\nCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties\nX duration, debit\nCash receipts from repayment of advances and loans made to related parties\nThe cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]\ncommon practice: IAS 7 16\nifrs-full\nCashRepaymentsOfAdvancesAndLoansFromRelatedParties\nX duration, credit\nCash repayments of advances and loans from related parties\nThe cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]\ncommon practice: IAS 7 17\nifrs-full\nCashTransferred\nX instant, credit\nCash transferred\nThe fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 f i\nifrs-full\nCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis\naxis\nCategories of assets recognised from costs to obtain or fulfil contracts with customers [axis]\nThe 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.\ndisclosure: IFRS 15 128 a\nifrs-full\nCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember\nmember\nCategories of assets recognised from costs to obtain or fulfil contracts with customers [member]\nThis 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]\ndisclosure: IFRS 15 128 a\nifrs-full\nCategoriesOfCurrentFinancialAssetsAbstract\nCategories of current financial assets [abstract]\nifrs-full\nCategoriesOfCurrentFinancialLiabilitiesAbstract\nCategories of current financial liabilities [abstract]\nifrs-full\nCategoriesOfFinancialAssetsAbstract\nCategories of financial assets [abstract]\nifrs-full\nCategoriesOfFinancialAssetsAxis\naxis\nCategories of financial assets [axis]\nThe 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.\ndisclosure: IFRS 7 8\nifrs-full\nCategoriesOfFinancialLiabilitiesAbstract\nCategories of financial liabilities [abstract]\nifrs-full\nCategoriesOfFinancialLiabilitiesAxis\naxis\nCategories of financial liabilities [axis]\nThe 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.\ndisclosure: IFRS 7 8\nifrs-full\nCategoriesOfNoncurrentFinancialAssetsAbstract\nCategories of non-current financial assets [abstract]\nifrs-full\nCategoriesOfNoncurrentFinancialLiabilitiesAbstract\nCategories of non-current financial liabilities [abstract]\nifrs-full\nCategoriesOfRelatedPartiesAxis\naxis\nCategories of related parties [axis]\nThe 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.\ndisclosure: IAS 24 19\nifrs-full\nChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset\nX duration, debit\nIncrease (decrease) in amount recognised for pre-acquisition deferred tax asset\nThe 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]]\ndisclosure: IAS 12 81 j\nifrs-full\nChangeInValueOfForeignCurrencyBasisSpreadsAbstract\nChange in value of foreign currency basis spreads [abstract]\nifrs-full\nChangeInValueOfForwardElementsOfForwardContractsAbstract\nChange in value of forward elements of forward contracts [abstract]\nifrs-full\nChangeInValueOfTimeValueOfOptionsAbstract\nChange in value of time value of options [abstract]\nifrs-full\nChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract\nChanges in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]\nifrs-full\nChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract\nChanges in allowance account for credit losses of financial assets [abstract]\nifrs-full\nChangesInBiologicalAssets\nX duration, debit\nIncrease (decrease) in biological assets\nThe increase (decrease) in biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 50\nifrs-full\nChangesInBiologicalAssetsAbstract\nChanges in biological assets [abstract]\nifrs-full\nChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract\nChanges in contingent liabilities recognised in business combination [abstract]\nifrs-full\nChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract\nChanges in deferred acquisition costs arising from insurance contracts [abstract]\nifrs-full\nChangesInDeferredTaxLiabilityAssetAbstract\nChanges in deferred tax liability (asset) [abstract]\nifrs-full\nChangesInEquity\nX duration, credit\nIncrease (decrease) in equity\nThe increase (decrease) in equity. [Refer: Equity]\ndisclosure: IAS 1 106 d\nifrs-full\nChangesInEquityAbstract\nChanges in equity [abstract]\nifrs-full\nChangesInExposureToRisk\ntext\nDescription of changes in exposure to risk\nThe description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 33 c\nifrs-full\nChangesInFairValueMeasurementAssetsAbstract\nChanges in fair value measurement, assets [abstract]\nifrs-full\nChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract\nChanges in fair value measurement, entity's own equity instruments [abstract]\nifrs-full\nChangesInFairValueMeasurementLiabilitiesAbstract\nChanges in fair value measurement, liabilities [abstract]\nifrs-full\nChangesInFairValueOfCreditDerivativeAbstract\nChanges in fair value of credit derivative [abstract]\nifrs-full\nChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets\nX duration, debit\nIncrease (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\nThe 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]\ndisclosure: IFRS 7 9 c\nifrs-full\nChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments\nX duration\nIncrease (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 9 d\nifrs-full\nChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability\nX duration, credit\nIncrease (decrease) in fair value of financial liability, attributable to changes in credit risk of liability\nThe 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]]\ndisclosure: IFRS 7 10A a, disclosure: IFRS 7 10 a - Expiry date 2021-01-01\nifrs-full\nChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets\nX duration, debit\nIncrease (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets\nThe 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]]\ndisclosure: IFRS 7 9 c - Expiry date 2021-01-01\nifrs-full\nChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments\nX duration\nIncrease (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables\nThe increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]\ndisclosure: IFRS 7 9 d - Expiry date 2021-01-01\nifrs-full\nChangesInGoodwill\nX duration, debit\nIncrease (decrease) in goodwill\nThe increase (decrease) in goodwill. [Refer: Goodwill]\ndisclosure: IFRS 3 B67 d\nifrs-full\nChangesInGoodwillAbstract\nChanges in goodwill [abstract]\nifrs-full\nChangesInInsuranceContractsForReconciliationByComponentsAbstract\nChanges in insurance contracts for reconciliation by components [abstract]\nifrs-full\nChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract\nChanges in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]\nifrs-full\nChangesInIntangibleAssetsAndGoodwillAbstract\nChanges in intangible assets and goodwill [abstract]\nifrs-full\nChangesInIntangibleAssetsOtherThanGoodwill\nX duration, debit\nIncrease (decrease) in intangible assets other than goodwill\nThe increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 118 e\nifrs-full\nChangesInIntangibleAssetsOtherThanGoodwillAbstract\nChanges in intangible assets other than goodwill [abstract]\nifrs-full\nChangesInInventoriesOfFinishedGoodsAndWorkInProgress\nX duration, debit\nDecrease (increase) in inventories of finished goods and work in progress\nThe decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]\nexample: IAS 1 102, disclosure: IAS 1 99\nifrs-full\nChangesInInvestmentProperty\nX duration, debit\nIncrease (decrease) in investment property\nThe increase (decrease) in investment property. [Refer: Investment property]\ndisclosure: IAS 40 79 d, disclosure: IAS 40 76\nifrs-full\nChangesInInvestmentPropertyAbstract\nChanges in investment property [abstract]\nifrs-full\nChangesInLiabilitiesArisingFromFinancingActivitiesAbstract\nChanges in liabilities arising from financing activities [abstract]\nifrs-full\nChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract\nChanges in liabilities under insurance contracts and reinsurance contracts issued [abstract]\nifrs-full\nChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis\ntext\nDescription of changes in methods and assumptions used in preparing sensitivity analysis\nThe 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]]\ndisclosure: IFRS 7 40 c\nifrs-full\nChangesInMethodsUsedToMeasureRisk\ntext\nDescription of changes in methods used to measure risk\nThe description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 33 c\nifrs-full\nChangesInNetAssetsAvailableForBenefitsAbstract\nChanges in net assets available for benefits [abstract]\nifrs-full\nChangesInNetDefinedBenefitLiabilityAssetAbstract\nChanges in net defined benefit liability (asset) [abstract]\nifrs-full\nChangesInNominalAmountOfCreditDerivativeAbstract\nChanges in nominal amount of credit derivative [abstract]\nifrs-full\nChangesInNumberOfSharesOutstandingAbstract\nChanges in number of shares outstanding [abstract]\nifrs-full\nChangesInObjectivesPoliciesAndProcessesForManagingRisk\ntext\nDescription of changes in objectives, policies and processes for managing risk\nThe description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 33 c\nifrs-full\nChangesInOtherProvisions\nX duration, credit\nIncrease (decrease) in other provisions\nThe increase (decrease) in other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 84\nifrs-full\nChangesInOtherProvisionsAbstract\nChanges in other provisions [abstract]\nifrs-full\nChangesInPropertyPlantAndEquipment\nX duration, debit\nIncrease (decrease) in property, plant and equipment\nThe increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 73 e\nifrs-full\nChangesInPropertyPlantAndEquipmentAbstract\nChanges in property, plant and equipment [abstract]\nifrs-full\nChangesInRegulatoryDeferralAccountCreditBalancesAbstract\nChanges in regulatory deferral account credit balances [abstract]\nifrs-full\nChangesInRegulatoryDeferralAccountDebitBalancesAbstract\nChanges in regulatory deferral account debit balances [abstract]\nifrs-full\nChangesInReimbursementRightsAbstract\nChanges in reimbursement rights [abstract]\nifrs-full\nChangesInReimbursementRightsAtFairValue\nX duration, debit\nIncrease (decrease) in reimbursement rights, at fair value\nThe increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]\ndisclosure: IAS 19 141\nifrs-full\nChangesInReinsuranceAssetsAbstract\nChanges in reinsurance assets [abstract]\nifrs-full\nChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember\nmember\nChanges in tax rates or tax laws enacted or announced [member]\nThis member stands for changes in tax rates or tax laws enacted or announced.\nexample: IAS 10 22 h\nifrs-full\nCharacteristicsOfDefinedBenefitPlansAxis\naxis\nCharacteristics of defined benefit plans [axis]\nThe 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.\nexample: IAS 19 138 b\nifrs-full\nCharacteristicsOfDefinedBenefitPlansMember\nmember\nCharacteristics of defined benefit plans [member]\nThis 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.\nexample: IAS 19 138 b\nifrs-full\nCirculationRevenue\nX duration, credit\nCirculation revenue\nThe amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nCircumstancesLeadingToReversalsOfInventoryWritedown\ntext\nDescription of circumstances leading to reversals of inventory write-down\nThe 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]\ndisclosure: IAS 2 36 g\nifrs-full\nClaimsAndBenefitsPaidNetOfReinsuranceRecoveries\nX duration, debit\nClaims and benefits paid, net of reinsurance recoveries\nThe amount of claims and benefits paid to policyholders, net of reinsurance recoveries.\ncommon practice: IAS 1 85\nifrs-full\nClaimsIncurredButNotReported\nX instant, credit\nClaims incurred but not reported\nThe amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.\nexample: IFRS 4 IG22 c - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nClaimsReportedByPolicyholders\nX instant, credit\nClaims reported by policyholders\nThe amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]\nexample: IFRS 4 IG22 b - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nClassesOfAcquiredReceivablesAxis\naxis\nClasses of acquired receivables [axis]\nThe 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.\ndisclosure: IFRS 3 B64 h\nifrs-full\nClassesOfAcquiredReceivablesMember\nmember\nClasses of acquired receivables [member]\nThis 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]]\ndisclosure: IFRS 3 B64 h\nifrs-full\nClassesOfAssetsAxis\naxis\nClasses of assets [axis]\nThe 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.\ndisclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53\nifrs-full\nClassesOfAssetsMember\nmember\nAssets [member]\nExpiry date 2020-01-01 : This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the ‘ Classes of assets ’ axis if no other member is used.\nEffective 2020-01-01 : 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.\ndisclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53\nifrs-full\nClassesOfCashPaymentsAbstract\nClasses of cash payments from operating activities [abstract]\nifrs-full\nClassesOfCashReceiptsFromOperatingActivitiesAbstract\nClasses of cash receipts from operating activities [abstract]\nifrs-full\nClassesOfContingentLiabilitiesAxis\naxis\nClasses of contingent liabilities [axis]\nThe 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.\ndisclosure: IAS 37 86, disclosure: IFRS 3 B67 c\nifrs-full\nClassesOfCurrentInventoriesAlternativeAbstract\nClasses of current inventories, alternative [abstract]\nifrs-full\nClassesOfEmployeeBenefitsExpenseAbstract\nClasses of employee benefits expense [abstract]\nifrs-full\nClassesOfEntitysOwnEquityInstrumentsAxis\naxis\nClasses of entity's own equity instruments [axis]\nThe 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.\ndisclosure: IFRS 13 93\nifrs-full\nClassesOfFinancialAssetsAxis\naxis\nClasses of financial assets [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nClassesOfFinancialInstrumentsAxis\naxis\nClasses of financial instruments [axis]\nThe 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.\ndisclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M\nifrs-full\nClassesOfFinancialInstrumentsMember\nmember\nFinancial instruments, class [member]\nThis 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]\ndisclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M\nifrs-full\nClassesOfFinancialLiabilitiesAxis\naxis\nClasses of financial liabilities [axis]\nThe 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.\ndisclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I\nifrs-full\nClassesOfIntangibleAssetsAndGoodwillAxis\naxis\nClasses of intangible assets and goodwill [axis]\nThe 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.\ncommon practice: IAS 38 118\nifrs-full\nClassesOfIntangibleAssetsOtherThanGoodwillAxis\naxis\nClasses of intangible assets other than goodwill [axis]\nThe 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.\ndisclosure: IAS 38 118\nifrs-full\nClassesOfInventoriesAbstract\nClasses of current inventories [abstract]\nifrs-full\nClassesOfLiabilitiesAxis\naxis\nClasses of liabilities [axis]\nThe 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.\ndisclosure: IFRS 13 93\nifrs-full\nClassesOfOrdinarySharesAxis\naxis\nClasses of ordinary shares [axis]\nThe 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.\ndisclosure: IAS 33 66\nifrs-full\nClassesOfOtherProvisionsAbstract\nClasses of other provisions [abstract]\nifrs-full\nClassesOfPropertyPlantAndEquipmentAxis\naxis\nClasses of property, plant and equipment [axis]\nThe 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.\ndisclosure: IAS 16 73\nifrs-full\nClassesOfProvisionsAxis\naxis\nClasses of other provisions [axis]\nThe 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.\ndisclosure: IAS 37 84\nifrs-full\nClassesOfRegulatoryDeferralAccountBalancesAxis\naxis\nClasses of regulatory deferral account balances [axis]\nThe 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.\ndisclosure: IFRS 14 30 c, disclosure: IFRS 14 33\nifrs-full\nClassesOfRegulatoryDeferralAccountBalancesMember\nmember\nClasses of regulatory deferral account balances [member]\nThis 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]]\ndisclosure: IFRS 14 30 c, disclosure: IFRS 14 33\nifrs-full\nClassesOfShareCapitalAxis\naxis\nClasses of share capital [axis]\nThe 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.\ndisclosure: IAS 1 79 a\nifrs-full\nClassesOfShareCapitalMember\nmember\nShare capital [member]\nThis 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.\ndisclosure: IAS 1 79 a\nifrs-full\nClassificationOfAssetsAsHeldForSaleMember\nmember\nClassification of assets as held for sale [member]\nThis member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]\nexample: IAS 10 22 c\nifrs-full\nClosingForeignExchangeRate\nX.XX instant\nClosing foreign exchange rate\nThe 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.\ncommon practice: IAS 1 112 c\nifrs-full\nCommencementOfMajorLitigationMember\nmember\nCommencement of major litigation [member]\nThis member stands for the commencement of major litigation.\nexample: IAS 10 22 j\nifrs-full\nCommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup\ntext\nCommentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group\nThe 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]\ndisclosure: IAS 7 48\nifrs-full\nCommercialPapersIssued\nX instant, credit\nCommercial papers issued\nThe amount of commercial paper issued by the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nCommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets\nX instant, credit\nCommitments for development or acquisition of biological assets\nThe amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 49 b\nifrs-full\nCommitmentsInRelationToJointVentures\nX instant, credit\nCommitments in relation to joint ventures\nThe commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]\ndisclosure: IFRS 12 23 a\nifrs-full\nCommitmentsMadeByEntityRelatedPartyTransactions\nX duration\nCommitments made by entity, related party transactions\nThe 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]]\nexample: IAS 24 21 i\nifrs-full\nCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions\nX duration\nCommitments made on behalf of entity, related party transactions\nThe 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]]\nexample: IAS 24 21 i\nifrs-full\nCommodityPriceRiskMember\nmember\nCommodity price risk [member]\nThis 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]]\nexample: IFRS 7 IG32, example: IFRS 7 40 a\nifrs-full\nCommunicationAndNetworkEquipmentMember\nmember\nCommunication and network equipment [member]\nThis member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 37\nifrs-full\nCommunicationExpense\nX duration, debit\nCommunication expense\nThe amount of expense arising from communication.\ncommon practice: IAS 1 112 c\nifrs-full\nCompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment\nX duration, credit\nCompensation from third parties for items of property, plant and equipment that were impaired, lost or given up\nThe 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]\ndisclosure: IAS 16 74 d\nifrs-full\nComponentsOfEquityAxis\naxis\nComponents of equity [axis]\nThe 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.\ndisclosure: IAS 1 106\nifrs-full\nComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract\nComponents of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]\nifrs-full\nComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract\nComponents of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]\nifrs-full\nComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract\nComponents of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]\nifrs-full\nComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract\nComponents of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]\nifrs-full\nComprehensiveIncome\nX duration, credit\nComprehensive income\nThe 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.\ndisclosure: 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\nifrs-full\nComprehensiveIncomeAbstract\nComprehensive income [abstract]\nifrs-full\nComprehensiveIncomeAttributableToAbstract\nComprehensive income attributable to [abstract]\nifrs-full\nComprehensiveIncomeAttributableToNoncontrollingInterests\nX duration, credit\nComprehensive income, attributable to non-controlling interests\nThe amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]\ndisclosure: IAS 1 106 a, disclosure: IAS 1 81B b i\nifrs-full\nComprehensiveIncomeAttributableToOwnersOfParent\nX duration, credit\nComprehensive income, attributable to owners of parent\nThe amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]\ndisclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii\nifrs-full\nComputerEquipmentMember\nmember\nComputer equipment [member]\nThis member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 37\nifrs-full\nComputerSoftware\nX instant, debit\nComputer software\nThe amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 119 c\nifrs-full\nComputerSoftwareMember\nmember\nComputer software [member]\nThis member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 119 c\nifrs-full\nConcentrationsOfRisk\ntext\nDescription of concentrations of risk\nThe description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 34 c\nifrs-full\nConcentrationsOfRiskAxis\naxis\nConcentrations of risk [axis]\nThe 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.\ndisclosure: IFRS 17 127 - Effective 2021-01-01\nifrs-full\nConcentrationsOfRiskMember\nmember\nConcentrations of risk [member]\nThis 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.\ndisclosure: IFRS 17 127 - Effective 2021-01-01\nifrs-full\nConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk\nX.XX instant\nConfidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk\nThe 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]]\ndisclosure: IFRS 17 119 - Effective 2021-01-01\nifrs-full\nConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk\nX.XX instant\nConfidence level used to determine risk adjustment for non-financial risk\nThe confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]\ndisclosure: IFRS 17 119 - Effective 2021-01-01\nifrs-full\nConsensusPricingMember\nmember\nConsensus pricing [member]\nThis 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]]\nexample: IFRS 13 IE63, example: IFRS 13 B5\nifrs-full\nConsiderationPaidReceived\nX duration, credit\nConsideration paid (received)\nThe amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]\ndisclosure: IAS 7 40 a\nifrs-full\nConsolidatedAndSeparateFinancialStatementsAxis\naxis\nConsolidated and separate financial statements [axis]\nThe 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.\ndisclosure: IAS 27 4\nifrs-full\nConsolidatedMember\nmember\nConsolidated [member]\nThis 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.\ndisclosure: IAS 27 4\nifrs-full\nConsolidatedStructuredEntitiesAxis\naxis\nConsolidated structured entities [axis]\nThe 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.\ndisclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities\nifrs-full\nConsolidatedStructuredEntitiesMember\nmember\nConsolidated structured entities [member]\nThis 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]]\ndisclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities\nifrs-full\nConstantPrepaymentRateMeasurementInputMember\nmember\nConstant prepayment rate, measurement input [member]\nThis member stands for the constant prepayment rate used as a measurement input.\nexample: IFRS 13 93 d, example: IFRS 13 IE63\nifrs-full\nConstructionInProgress\nX instant, debit\nConstruction in progress\nThe amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]\ncommon practice: IAS 16 37\nifrs-full\nConstructionInProgressMember\nmember\nConstruction in progress [member]\nThis 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]\ncommon practice: IAS 16 37\nifrs-full\nConsumableBiologicalAssetsMember\nmember\nConsumable biological assets [member]\nThis 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]\nexample: IAS 41 43\nifrs-full\nConsumerLoans\nX instant, debit\nLoans to consumers\nThe amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]\ncommon practice: IAS 1 112 c\nifrs-full\nConsumerLoansMember\nmember\nLoans to consumers [member]\nThis member stands for loans that are made to individuals for personal use.\nexample: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20C\nifrs-full\nContingentConsiderationMember\nmember\nContingent consideration [member]\nThis 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.\ncommon practice: IFRS 13 94\nifrs-full\nContingentConsiderationRecognisedAsOfAcquisitionDate\nX instant, credit\nContingent consideration recognised as of acquisition date\nThe amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 g i\nifrs-full\nContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures\nX instant, credit\nContingent liabilities incurred in relation to interests in joint ventures\nThe amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]\ndisclosure: IFRS 12 23 b\nifrs-full\nContingentLiabilitiesIncurredInRelationToInterestsInAssociates\nX instant, credit\nContingent liabilities incurred in relation to interests in associates\nThe amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]\ndisclosure: IFRS 12 23 b\nifrs-full\nContingentLiabilitiesMember\nmember\nContingent liabilities [member]\nThis 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.\ndisclosure: IAS 37 88, disclosure: IFRS 3 B67 c\nifrs-full\nContingentLiabilitiesOfJointVentureMember\nmember\nContingent liabilities related to joint ventures [member]\nThis member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]\nexample: IAS 37 88\nifrs-full\nContingentLiabilitiesRecognisedAsOfAcquisitionDate\nX instant, credit\nContingent liabilities recognised as of acquisition date\nThe amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]\nexample: IFRS 3 B64 i, example: IFRS 3 IE72\nifrs-full\nContingentLiabilitiesRecognisedInBusinessCombination\nX instant, credit\nContingent liabilities recognised in business combination\nThe amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]\ndisclosure: IFRS 3 B67 c\nifrs-full\nContingentLiabilityArisingFromPostemploymentBenefitObligationsMember\nmember\nContingent liability arising from post-employment benefit obligations [member]\nThis 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]]\ndisclosure: IAS 19 152\nifrs-full\nContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember\nmember\nContingent liability for decommissioning, restoration and rehabilitation costs [member]\nThis member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]\nexample: IAS 37 88\nifrs-full\nContingentLiabilityForGuaranteesMember\nmember\nContingent liability for guarantees [member]\nThis member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]\ncommon practice: IAS 37 88\nifrs-full\nContinuingAndDiscontinuedOperationsAxis\naxis\nContinuing and discontinued operations [axis]\nThe 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.\ndisclosure: IFRS 5 Presentation and Disclosure\nifrs-full\nContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis\naxis\nContinuing involvement in derecognised financial assets by type of instrument [axis]\nThe 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.\nexample: IFRS 7 B33\nifrs-full\nContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis\naxis\nContinuing involvement in derecognised financial assets by type of transfer [axis]\nThe 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.\nexample: IFRS 7 B33\nifrs-full\nContinuingOperationsMember\nmember\nContinuing operations [member]\nThis 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]]\ndisclosure: IFRS 5 Presentation and Disclosure\nifrs-full\nContractAssets\nX instant, debit\nContract assets\nThe 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).\ndisclosure: IFRS 15 105, disclosure: IFRS 15 116 a\nifrs-full\nContractAssetsAbstract\nContract assets [abstract]\nifrs-full\nContractAssetsMember\nmember\nContract assets [member]\nThis member stands for contract assets. [Refer: Contract assets]\ndisclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N\nifrs-full\nContractDurationAxis\naxis\nContract duration [axis]\nThe 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.\nexample: IFRS 15 B89 e\nifrs-full\nContractDurationMember\nmember\nContract duration [member]\nThis 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.\nexample: IFRS 15 B89 e\nifrs-full\nContractLiabilities\nX instant, credit\nContract liabilities\nThe 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.\ndisclosure: IFRS 15 105, disclosure: IFRS 15 116 a\nifrs-full\nContractLiabilitiesAbstract\nContract liabilities [abstract]\nifrs-full\nContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged\nX instant, credit\nContractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged\nThe 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]]\nexample: IFRS 7 B11D d\nifrs-full\nContractualCapitalCommitments\nX instant, credit\nContractual capital commitments\nThe amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]\ncommon practice: IAS 1 112 c\nifrs-full\nContractualCommitmentsForAcquisitionOfIntangibleAssets\nX instant, credit\nContractual commitments for acquisition of intangible assets\nThe amount of contractual commitments for the acquisition of intangible assets.\ndisclosure: IAS 38 122 e\nifrs-full\nContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment\nX instant, credit\nContractual commitments for acquisition of property, plant and equipment\nThe amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 74 c\nifrs-full\nContractualServiceMargin\nX instant, credit\nContractual service margin\nThe amount of the contractual service margin. [Refer: Contractual service margin [member]]\ndisclosure: IFRS 17 109 - Effective 2021-01-01\nifrs-full\nContractualServiceMarginMember\nmember\nContractual service margin [member]\nThis 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.\ndisclosure: IFRS 17 101 c - Effective 2021-01-01 , disclosure: IFRS 17 107 d - Effective 2021-01-01\nifrs-full\nContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember\nmember\nContractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]\nThis 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]]\ndisclosure: IFRS 17 114 c - Effective 2021-01-01\nifrs-full\nContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember\nmember\nContractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]\nThis 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]]\ndisclosure: IFRS 17 114 b - Effective 2021-01-01\nifrs-full\nContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember\nmember\nContractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]\nThis 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]]\ndisclosure: IFRS 17 114 a - Effective 2021-01-01\nifrs-full\nContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset\nX duration, debit\nContributions to plan by employer, net defined benefit liability (asset)\nThe 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]]\ndisclosure: IAS 19 141 f\nifrs-full\nContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset\nX duration, debit\nContributions to plan by plan participants, net defined benefit liability (asset)\nThe 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]]\ndisclosure: IAS 19 141 f\nifrs-full\nContributionsToPlanNetDefinedBenefitLiabilityAsset\nX duration, debit\nContributions to plan, net defined benefit liability (asset)\nThe 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]]\ndisclosure: IAS 19 141 f\nifrs-full\nContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract\nContributions to plan, net defined benefit liability (asset) [abstract]\nifrs-full\nCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights\nX instant, debit\nCopyrights, patents and other industrial property rights, service and operating rights\nThe amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 119 e\nifrs-full\nCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember\nmember\nCopyrights, patents and other industrial property rights, service and operating rights [member]\nThis 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]\nexample: IAS 38 119 e\nifrs-full\nCorporateDebtInstrumentsHeld\nX instant, debit\nCorporate debt instruments held\nThe amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]\ncommon practice: IAS 1 112 c\nifrs-full\nCorporateLoans\nX instant, debit\nLoans to corporate entities\nThe amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]\ncommon practice: IAS 1 112 c\nifrs-full\nCorporateLoansMember\nmember\nLoans to corporate entities [member]\nThis member stands for loans made to corporate entities.\ncommon practice: IAS 1 112 c, example: IFRS 7 6, example: IFRS 7 IG20C\nifrs-full\nCostApproachMember\nmember\nCost approach [member]\nThis 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 ’ ).\nexample: IFRS 13 62\nifrs-full\nCostOfInventoriesRecognisedAsExpenseDuringPeriod\nX duration, debit\nCost of inventories recognised as expense during period\nThe amount of inventories recognised as an expense during the period. [Refer: Inventories]\ndisclosure: IAS 2 36 d\nifrs-full\nCostOfMerchandiseSold\nX duration, debit\nCost of merchandise sold\nThe amount of merchandise that was sold during the period and recognised as an expense.\ncommon practice: IAS 1 85\nifrs-full\nCostOfPurchasedEnergySold\nX duration, debit\nCost of purchased energy sold\nThe amount of purchased energy that was sold during the period and recognised as an expense.\ncommon practice: IAS 1 112 c\nifrs-full\nCostOfSales\nX duration, debit\nCost of sales\nThe 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.\ndisclosure: IAS 1 99, disclosure: IAS 1 103\nifrs-full\nCostOfSalesFoodAndBeverage\nX duration, debit\nCost of sales, food and beverage\nThe amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]\ncommon practice: IAS 1 85\nifrs-full\nCostOfSalesHotelOperations\nX duration, debit\nCost of sales, hotel operations\nThe amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]\ncommon practice: IAS 1 85\nifrs-full\nCostOfSalesRoomOccupancyServices\nX duration, debit\nCost of sales, room occupancy services\nThe amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]\ncommon practice: IAS 1 85\nifrs-full\nCostsToObtainContractsWithCustomersMember\nmember\nCosts to obtain contracts with customers [member]\nThis 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]\nexample: IFRS 15 128 a\nifrs-full\nCounterpartiesAxis\naxis\nCounterparties [axis]\nThe 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.\ndisclosure: IFRS 7 B52\nifrs-full\nCounterpartiesMember\nmember\nCounterparties [member]\nThis 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.\ndisclosure: IFRS 7 B52\nifrs-full\nCountryOfDomicileMember\nmember\nCountry of domicile [member]\nThis member stands for the country in which the entity is registered and where it has its legal address or registered office.\ndisclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a\nifrs-full\nCountryOfIncorporation\ntext\nCountry of incorporation\nThe country in which the entity is incorporated.\ndisclosure: IAS 1 138 a\nifrs-full\nCountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse\ntext\nCountry of incorporation of entity whose consolidated financial statements have been produced for public use\nThe 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]]\ndisclosure: IAS 27 16 a\nifrs-full\nCountryOfIncorporationOfJointOperation\ntext\nCountry of incorporation of joint operation\nThe country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]\ndisclosure: IFRS 12 21 a iii\nifrs-full\nCountryOfIncorporationOfJointVenture\ntext\nCountry of incorporation of joint venture\nThe country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]\ndisclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii\nifrs-full\nCountryOfIncorporationOrResidenceOfAssociate\ntext\nCountry of incorporation of associate\nThe country in which an associate of the entity is incorporated. [Refer: Associates [member]]\ndisclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii\nifrs-full\nCountryOfIncorporationOrResidenceOfSubsidiary\ntext\nCountry of incorporation of subsidiary\nThe country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]\ndisclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b\nifrs-full\nCreationDateAxis\naxis\nCreation date [axis]\nThe 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.\ndisclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i\nifrs-full\nCreditDerivativeFairValue\nX instant, debit\nCredit derivative, fair value\nThe fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]\ndisclosure: IFRS 7 24G a\nifrs-full\nCreditDerivativeNominalAmount\nX instant\nCredit derivative, nominal amount\nThe nominal amount of a credit derivative. [Refer: Derivatives [member]]\ndisclosure: IFRS 7 24G a\nifrs-full\nCreditExposure\nX instant\nCredit exposure\nThe amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]\nexample: 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\nifrs-full\nCreditImpairmentOfFinancialInstrumentsAxis\naxis\nCredit impairment of financial instruments [axis]\nThe 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.\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35M\nifrs-full\nCreditImpairmentOfFinancialInstrumentsMember\nmember\nCredit impairment of financial instruments [member]\nThis 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.\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35M\nifrs-full\nCreditrelatedFeeAndCommissionIncome\nX duration, credit\nCredit-related fee and commission income\nThe amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]\ncommon practice: IAS 1 112 c\nifrs-full\nCreditRiskMember\nmember\nCredit risk [member]\nThis 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]]\ndisclosure: 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\nifrs-full\nCreditSpreadMeasurementInputMember\nmember\nCredit spread, measurement input [member]\nThis member stands for the credit spread used as a measurement input.\ncommon practice: IFRS 13 93 d\nifrs-full\nCumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels\nX duration, credit\nCumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models\nThe 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]\ndisclosure: IAS 40 75 f iv\nifrs-full\nCumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX duration, credit\nCumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 11B c\nifrs-full\nCumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory\nX duration, credit\nCumulative 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\nThe 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]\ndisclosure: IAS 1 82 cb\nifrs-full\nCumulativePreferenceDividendsNotRecognised\nX duration\nCumulative preference dividends not recognised\nThe amount of cumulative preference dividends not recognised.\ndisclosure: IAS 1 137 b\nifrs-full\nCumulativeUnrecognisedShareOfLossesOfAssociates\nX instant, credit\nCumulative unrecognised share of losses of associates\nThe 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]\ndisclosure: IFRS 12 22 c\nifrs-full\nCumulativeUnrecognisedShareOfLossesOfJointVentures\nX instant, credit\nCumulative unrecognised share of losses of joint ventures\nThe 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]\ndisclosure: IFRS 12 22 c\nifrs-full\nCumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod\nX instant, credit\nCumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method\nThe 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]\ndisclosure: IFRS 11 C4\nifrs-full\nCurrencyRiskMember\nmember\nCurrency risk [member]\nThis 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]]\ndisclosure: 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\nifrs-full\nCurrencySwapContractMember\nmember\nCurrency swap contract [member]\nThis member stands for a currency swap contract. [Refer: Swap contract [member]]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentAccruedExpensesAndOtherCurrentLiabilities\nX instant, credit\nCurrent accrued expenses and other current liabilities\nThe amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]\ncommon practice: IAS 1 55\nifrs-full\nCurrentAccruedIncome\nX instant, debit\nCurrent accrued income\nThe amount of current accrued income. [Refer: Accrued income]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentAdvances\nX instant, credit\nCurrent advances received\nThe amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]\ncommon practice: IAS 1 55\nifrs-full\nCurrentAdvancesToSuppliers\nX instant, debit\nCurrent advances to suppliers\nThe amount of current advances made to suppliers before goods or services are received.\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentAgriculturalProduce\nX instant, debit\nCurrent agricultural produce\nA classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity\nX duration, debit\nCurrent and deferred tax relating to items credited (charged) directly to equity\nThe 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]]\ndisclosure: IAS 12 81 a\nifrs-full\nCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract\nCurrent and deferred tax relating to items charged or credited directly to equity [abstract]\nifrs-full\nCurrentAssets\nX instant, debit\nCurrent assets\nThe amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]\ndisclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b\nifrs-full\nCurrentAssetsAbstract\nCurrent assets [abstract]\nifrs-full\nCurrentAssetsLiabilities\nX instant, debit\nCurrent assets (liabilities)\nThe amount of current assets less the amount of current liabilities.\ncommon practice: IAS 1 55\nifrs-full\nCurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners\nX instant, debit\nCurrent assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners\nThe 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]\ndisclosure: IAS 1 66\nifrs-full\nCurrentAssetsRecognisedAsOfAcquisitionDate\nX instant, debit\nCurrent assets recognised as of acquisition date\nThe amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Business combinations [member]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nCurrentBiologicalAssets\nX instant, debit\nCurrent biological assets\nThe amount of current biological assets. [Refer: Biological assets]\ndisclosure: IAS 1 54 f\nifrs-full\nCurrentBiologicalAssetsMember\nmember\nCurrent biological assets [member]\nThis member stands for current biological assets. [Refer: Biological assets]\ncommon practice: IAS 41 50\nifrs-full\nCurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued\nX instant, credit\nCurrent bonds issued and current portion of non-current bonds issued\nThe amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings\nX instant, credit\nCurrent borrowings and current portion of non-current borrowings\nThe amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]\ncommon practice: IAS 1 55\nifrs-full\nCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract\nCurrent borrowings and current portion of non-current borrowings [abstract]\nifrs-full\nCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract\nCurrent borrowings and current portion of non-current borrowings, by type [abstract]\nifrs-full\nCurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued\nX instant, credit\nCurrent commercial papers issued and current portion of non-current commercial papers issued\nThe amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentContractAssets\nX instant, debit\nCurrent contract assets\nThe amount of current contract assets. [Refer: Contract assets]\ndisclosure: IFRS 15 105\nifrs-full\nCurrentContractLiabilities\nX instant, credit\nCurrent contract liabilities\nThe amount of current contract liabilities. [Refer: Contract liabilities]\ndisclosure: IFRS 15 105\nifrs-full\nCurrentCrudeOil\nX instant, debit\nCurrent crude oil\nA classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentDebtInstrumentsIssued\nX instant, credit\nCurrent debt instruments issued\nThe amount of current debt instruments issued. [Refer: Debt instruments issued]\ncommon practice: IAS 1 55\nifrs-full\nCurrentDepositsFromCustomers\nX instant, credit\nCurrent deposits from customers\nThe amount of current deposits from customers. [Refer: Deposits from customers]\ncommon practice: IAS 1 55\nifrs-full\nCurrentDerivativeFinancialAssets\nX instant, debit\nCurrent derivative financial assets\nThe amount of current derivative financial assets. [Refer: Derivative financial assets]\ncommon practice: IAS 1 55\nifrs-full\nCurrentDerivativeFinancialLiabilities\nX instant, credit\nCurrent derivative financial liabilities\nThe amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]\ncommon practice: IAS 1 55\nifrs-full\nCurrentDividendPayables\nX instant, credit\nCurrent dividend payables\nThe amount of current dividend payables. [Refer: Dividend payables]\ncommon practice: IAS 1 55\nifrs-full\nCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember\nmember\nCurrent estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]\nThis member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.\nexample: IFRS 13 B36 d\nifrs-full\nCurrentExciseTaxPayables\nX instant, credit\nCurrent excise tax payables\nThe amount of current excise tax payables. [Refer: Excise tax payables]\ncommon practice: IAS 1 78\nifrs-full\nCurrentFinanceLeaseReceivables\nX instant, debit\nCurrent finance lease receivables\nThe amount of current finance lease receivables. [Refer: Finance lease receivables]\ncommon practice: IAS 1 55\nifrs-full\nCurrentFinancialAssets\nX instant, debit\nCurrent financial assets\nThe amount of current financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 25\nifrs-full\nCurrentFinancialAssetsAtAmortisedCost\nX instant, debit\nCurrent financial assets at amortised cost\nThe amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]\ndisclosure: IFRS 7 8 f\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nCurrent financial assets at fair value through other comprehensive income\nThe amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]\ndisclosure: IFRS 7 8 h\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract\nCurrent financial assets at fair value through other comprehensive income [abstract]\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughProfitOrLoss\nX instant, debit\nCurrent financial assets at fair value through profit or loss\nThe amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]\ndisclosure: IFRS 7 8 a\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract\nCurrent financial assets at fair value through profit or loss [abstract]\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading\nX instant, debit\nCurrent financial assets at fair value through profit or loss, classified as held for trading\nThe 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]\ncommon practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2021-01-01\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition\nX instant, debit\nCurrent financial assets at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue\nX instant, debit\nCurrent financial assets at fair value through profit or loss, mandatorily measured at fair value\nThe 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments\nX instant, debit\nCurrent financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments\nThe 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]\ndisclosure: IFRS 7 8 a - Effective 2021-01-01\nifrs-full\nCurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities\nX instant, debit\nCurrent financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities\nThe 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]\ndisclosure: IFRS 7 8 a - Effective 2021-01-01\nifrs-full\nCurrentFinancialAssetsAvailableforsale\nX instant, debit\nCurrent financial assets available-for-sale\nThe amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]\ndisclosure: IFRS 7 8 d - Expiry date 2021-01-01\nifrs-full\nCurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nCurrent financial assets measured at fair value through other comprehensive income\nThe amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]\ndisclosure: IFRS 7 8 h\nifrs-full\nCurrentFinancialLiabilities\nX instant, credit\nCurrent financial liabilities\nThe amount of current financial liabilities. [Refer: Financial liabilities]\ndisclosure: IFRS 7 25\nifrs-full\nCurrentFinancialLiabilitiesAtAmortisedCost\nX instant, credit\nCurrent financial liabilities at amortised cost\nThe amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]\ndisclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f - Expiry date 2021-01-01\nifrs-full\nCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss\nX instant, credit\nCurrent financial liabilities at fair value through profit or loss\nThe amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]\ndisclosure: IFRS 7 8 e\nifrs-full\nCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract\nCurrent financial liabilities at fair value through profit or loss [abstract]\nifrs-full\nCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading\nX instant, credit\nCurrent financial liabilities at fair value through profit or loss, classified as held for trading\nThe 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition\nX instant, credit\nCurrent financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nCurrentFoodAndBeverage\nX instant, debit\nCurrent food and beverage\nA classification of current inventory representing the amount of food and beverage. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentFuel\nX instant, debit\nCurrent fuel\nA classification of current inventory representing the amount of fuel. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentGovernmentGrants\nX instant, credit\nCurrent government grants\nThe amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]\ncommon practice: IAS 1 55\nifrs-full\nCurrentHeldtomaturityInvestments\nX instant, debit\nCurrent held-to-maturity investments\nThe amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]\ndisclosure: IFRS 7 8 b - Expiry date 2021-01-01\nifrs-full\nCurrentInterestPayable\nX instant, credit\nCurrent interest payable\nThe amount of current interest payable. [Refer: Interest payable]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentInterestReceivable\nX instant, debit\nCurrent interest receivable\nThe amount of current interest receivable. [Refer: Interest receivable]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentInventoriesArisingFromExtractiveActivitiesAbstract\nCurrent inventories arising from extractive activities [abstract]\nifrs-full\nCurrentInventoriesHeldForSale\nX instant, debit\nCurrent inventories held for sale\nA classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentInventoriesInTransit\nX instant, debit\nCurrent inventories in transit\nA classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentInvestments\nX instant, debit\nCurrent investments\nThe amount of current investments.\ncommon practice: IAS 1 55\nifrs-full\nCurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nCurrent investments in equity instruments designated at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 8 h\nifrs-full\nCurrentLeaseLiabilities\nX instant, credit\nCurrent lease liabilities\nThe amount of current lease liabilities. [Refer: Lease liabilities]\ndisclosure: IFRS 16 47 b\nifrs-full\nCurrentLiabilities\nX instant, credit\nCurrent liabilities\nThe amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.\ndisclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b\nifrs-full\nCurrentLiabilitiesAbstract\nCurrent liabilities [abstract]\nifrs-full\nCurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale\nX instant, credit\nCurrent liabilities other than liabilities included in disposal groups classified as held for sale\nThe 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]\ndisclosure: IAS 1 69\nifrs-full\nCurrentLiabilitiesRecognisedAsOfAcquisitionDate\nX instant, credit\nCurrent liabilities recognised as of acquisition date\nThe amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Business combinations [member]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nCurrentLoansAndReceivables\nX instant, debit\nCurrent loans and receivables\nThe amount of current loans and receivables. [Refer: Loans and receivables]\ndisclosure: IFRS 7 8 c - Expiry date 2021-01-01\nifrs-full\nCurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived\nX instant, credit\nCurrent loans received and current portion of non-current loans received\nThe amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices\nX instant, debit\nCurrent materials and supplies to be consumed in production process or rendering services\nA classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentMember\nmember\nCurrent [member]\nThis member stands for a current time band.\nexample: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nCurrentNaturalGas\nX instant, debit\nCurrent natural gas\nA classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral\nX instant, debit\nCurrent non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral\nThe 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.\ndisclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a - Expiry date 2021-01-01\nifrs-full\nCurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued\nX instant, credit\nCurrent notes and debentures issued and current portion of non-current notes and debentures issued\nThe amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentOreStockpiles\nX instant, debit\nCurrent ore stockpiles\nA classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentPackagingAndStorageMaterials\nX instant, debit\nCurrent packaging and storage materials\nA classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nCurrentPayablesForPurchaseOfEnergy\nX instant, credit\nCurrent payables for purchase of energy\nThe amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]\ncommon practice: IAS 1 78\nifrs-full\nCurrentPayablesForPurchaseOfNoncurrentAssets\nX instant, credit\nCurrent payables for purchase of non-current assets\nThe amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]\ncommon practice: IAS 1 78\nifrs-full\nCurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax\nX instant, credit\nCurrent payables on social security and taxes other than income tax\nThe amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]\ncommon practice: IAS 1 78\nifrs-full\nCurrentPetroleumAndPetrochemicalProducts\nX instant, debit\nCurrent petroleum and petrochemical products\nA classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]\ncommon practice: IAS 2 37\nifrs-full\nCurrentPortionOfLongtermBorrowings\nX instant, credit\nCurrent portion of non-current borrowings\nThe current portion of non-current borrowings. [Refer: Borrowings]\ncommon practice: IAS 1 55\nifrs-full\nCurrentPrepaidExpenses\nX instant, debit\nCurrent prepaid expenses\nThe amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentPrepayments\nX instant, debit\nCurrent prepayments\nThe amount of current prepayments. [Refer: Prepayments]\nexample: IAS 1 78 b\nifrs-full\nCurrentPrepaymentsAbstract\nCurrent prepayments [abstract]\nifrs-full\nCurrentPrepaymentsAndCurrentAccruedIncome\nX instant, debit\nCurrent prepayments and current accrued income\nThe amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentPrepaymentsAndCurrentAccruedIncomeAbstract\nCurrent prepayments and current accrued income [abstract]\nifrs-full\nCurrentPrepaymentsAndOtherCurrentAssets\nX instant, debit\nCurrent prepayments and other current assets\nThe amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]\ncommon practice: IAS 1 55\nifrs-full\nCurrentProgrammingAssets\nX instant, debit\nCurrent programming assets\nThe amount of current programming assets. [Refer: Programming assets]\ncommon practice: IAS 1 55\nifrs-full\nCurrentProvisions\nX instant, credit\nCurrent provisions\nThe amount of current provisions. [Refer: Provisions]\ndisclosure: IAS 1 54 l\nifrs-full\nCurrentProvisionsAbstract\nCurrent provisions [abstract]\nifrs-full\nCurrentProvisionsForEmployeeBenefits\nX instant, credit\nCurrent provisions for employee benefits\nThe amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]\ndisclosure: IAS 1 78 d\nifrs-full\nCurrentRawMaterialsAndCurrentProductionSupplies\nX instant, debit\nCurrent raw materials and current production supplies\nA classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]\ncommon practice: IAS 2 37\nifrs-full\nCurrentRawMaterialsAndCurrentProductionSuppliesAbstract\nCurrent raw materials and current production supplies [abstract]\nifrs-full\nCurrentReceivablesDueFromAssociates\nX instant, debit\nCurrent receivables due from associates\nThe amount of current receivables due from associates. [Refer: Associates [member]]\ncommon practice: IAS 1 78 b\nifrs-full\nCurrentReceivablesDueFromJointVentures\nX instant, debit\nCurrent receivables due from joint ventures\nThe amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]\ncommon practice: IAS 1 78 b\nifrs-full\nCurrentReceivablesFromContractsWithCustomers\nX instant, debit\nCurrent receivables from contracts with customers\nThe amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]\ndisclosure: IFRS 15 105\nifrs-full\nCurrentReceivablesFromRentalOfProperties\nX instant, debit\nCurrent receivables from rental of properties\nThe amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]\ncommon practice: IAS 1 78 b\nifrs-full\nCurrentReceivablesFromSaleOfProperties\nX instant, debit\nCurrent receivables from sale of properties\nThe amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]\ncommon practice: IAS 1 78 b\nifrs-full\nCurrentReceivablesFromTaxesOtherThanIncomeTax\nX instant, debit\nCurrent receivables from taxes other than income tax\nThe amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]\ncommon practice: IAS 1 78 b\nifrs-full\nCurrentRecognisedAssetsDefinedBenefitPlan\nX instant, debit\nCurrent net defined benefit asset\nThe amount of current net defined benefit asset. [Refer: Net defined benefit asset]\ncommon practice: IAS 1 55\nifrs-full\nCurrentRecognisedLiabilitiesDefinedBenefitPlan\nX instant, credit\nCurrent net defined benefit liability\nThe amount of current net defined benefit liability. [Refer: Net defined benefit liability]\ncommon practice: IAS 1 55\nifrs-full\nCurrentRefundsProvision\nX instant, credit\nCurrent refunds provision\nThe amount of current provision for refunds. [Refer: Refunds provision]\nexample: IAS 37 Example 4 Refunds policy, example: IAS 37 87\nifrs-full\nCurrentRestrictedCashAndCashEquivalents\nX instant, debit\nCurrent restricted cash and cash equivalents\nThe amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]\ncommon practice: IAS 1 55\nifrs-full\nCurrentRetentionPayables\nX instant, credit\nCurrent retention payables\nThe amount of current retention payables. [Refer: Retention payables]\ncommon practice: IAS 1 78\nifrs-full\nCurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived\nX instant, credit\nCurrent secured bank loans received and current portion of non-current secured bank loans received\nThe amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentServiceCostNetDefinedBenefitLiabilityAsset\nX duration, credit\nCurrent service cost, net defined benefit liability (asset)\nThe increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]\ndisclosure: IAS 19 141 a\nifrs-full\nCurrentTaxAssets\nX instant, debit\nCurrent tax assets\nThe 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.\ndisclosure: IAS 1 54 n\nifrs-full\nCurrentTaxAssetsCurrent\nX instant, debit\nCurrent tax assets, current\nThe current amount of current tax assets. [Refer: Current tax assets]\ndisclosure: IAS 1 54 n\nifrs-full\nCurrentTaxAssetsNoncurrent\nX instant, debit\nCurrent tax assets, non-current\nThe non-current amount of current tax assets. [Refer: Current tax assets]\ndisclosure: IAS 1 54 n\nifrs-full\nCurrentTaxExpenseIncome\nX duration, debit\nCurrent tax expense (income)\nThe amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.\nexample: IAS 12 80 a\nifrs-full\nCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods\nX duration, debit\nCurrent tax expense (income) and adjustments for current tax of prior periods\nThe 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]\ncommon practice: IAS 12 80\nifrs-full\nCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract\nCurrent tax expense (income) and adjustments for current tax of prior periods [abstract]\nifrs-full\nCurrentTaxLiabilities\nX instant, credit\nCurrent tax liabilities\nThe 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.\ndisclosure: IAS 1 54 n\nifrs-full\nCurrentTaxLiabilitiesCurrent\nX instant, credit\nCurrent tax liabilities, current\nThe current amount of current tax liabilities. [Refer: Current tax liabilities]\ndisclosure: IAS 1 54 n\nifrs-full\nCurrentTaxLiabilitiesNoncurrent\nX instant, credit\nCurrent tax liabilities, non-current\nThe non-current amount of current tax liabilities. [Refer: Current tax liabilities]\ndisclosure: IAS 1 54 n\nifrs-full\nCurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity\nX duration, debit\nCurrent tax relating to items credited (charged) directly to equity\nThe 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]]\ndisclosure: IAS 12 81 a\nifrs-full\nCurrentTradeReceivables\nX instant, debit\nCurrent trade receivables\nThe amount of current trade receivables. [Refer: Trade receivables]\nexample: IAS 1 78 b, example: IAS 1 68\nifrs-full\nCurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived\nX instant, credit\nCurrent unsecured bank loans received and current portion of non-current unsecured bank loans received\nThe amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]\ncommon practice: IAS 1 112 c\nifrs-full\nCurrentValueAddedTaxPayables\nX instant, credit\nCurrent value added tax payables\nThe amount of current value added tax payables. [Refer: Value added tax payables]\ncommon practice: IAS 1 78\nifrs-full\nCurrentValueAddedTaxReceivables\nX instant, debit\nCurrent value added tax receivables\nThe amount of current value added tax receivables. [Refer: Value added tax receivables]\ncommon practice: IAS 1 78 b\nifrs-full\nCustomerrelatedIntangibleAssetsMember\nmember\nCustomer-related intangible assets [member]\nThis 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.\ncommon practice: IAS 38 119\nifrs-full\nCustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate\nX instant, debit\nCustomer-related intangible assets recognised as of acquisition date\nThe 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]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nDateAsAtWhichEntityPlansToApplyNewIFRSInitially\nyyyy-mm-dd\nDate as at which entity plans to apply new IFRS initially\nThe date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.\nexample: IAS 8 31 d\nifrs-full\nDateByWhichApplicationOfNewIFRSIsRequired\nyyyy-mm-dd\nDate by which application of new IFRS is required\nThe date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.\nexample: IAS 8 31 c\nifrs-full\nDatedSubordinatedLiabilities\nX instant, credit\nDated subordinated liabilities\nThe amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]\ncommon practice: IAS 1 112 c\nifrs-full\nDateOfAcquisition2013\nyyyy-mm-dd\nDate of acquisition\nThe date on which the acquirer obtains control of the acquiree in a business combination.\ndisclosure: IFRS 3 B64 b\nifrs-full\nDateOfAuthorisationForIssueOfFinancialStatements2013\nyyyy-mm-dd\nDate of authorisation for issue of financial statements\nThe date on which financial statements are authorised for issue.\ndisclosure: IAS 10 17\nifrs-full\nDateOfEndOfReportingPeriod2013\nyyyy-mm-dd\nDate of end of reporting period\nThe date of the end of the reporting period.\ndisclosure: IAS 1 51 c\nifrs-full\nDateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate\nyyyy-mm-dd\nDate of end of reporting period of financial statements of associate\nThe date of the end of the reporting period of the financial statements of an associate.\ndisclosure: IFRS 12 22 b i\nifrs-full\nDateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013\nyyyy-mm-dd\nDate of end of reporting period of financial statements of joint venture\nThe date of the end of the reporting period of the financial statements of a joint venture.\ndisclosure: IFRS 12 22 b i\nifrs-full\nDateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary\nyyyy-mm-dd\nDate of end of reporting period of financial statements of subsidiary\nThe date of the end of the reporting period of the financial statements of a subsidiary.\ndisclosure: IFRS 12 11 a\nifrs-full\nDateOfGrantOfSharebasedPaymentArrangement\ntext\nDate of grant of share-based payment arrangement\nThe date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]\nexample: IFRS 2 IG23, example: IFRS 2 45 a\nifrs-full\nDateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel\nyyyy-mm-dd\nDate of reclassification of financial assets due to change in business model\nThe date of the reclassification of financial assets due to a change in the entity's business model for managing financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 12B a\nifrs-full\nDateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance\nyyyy-mm-dd\nDate on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance\nThe date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.\ndisclosure: IFRS 4 39C c ii - Expiry date 2021-01-01\nifrs-full\nDateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9\nyyyy-mm-dd\nDate on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9\nThe date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.\ndisclosure: IFRS 4 39D b - Expiry date 2021-01-01\nifrs-full\nDebtInstrumentsAmountContributedToFairValueOfPlanAssets\nX instant, debit\nDebt instruments, amount contributed to fair value of plan assets\nThe 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]]\nexample: IAS 19 142 c\nifrs-full\nDebtInstrumentsHeld\nX instant, debit\nDebt instruments held\nThe amount of instruments representing indebtedness held by the entity.\ncommon practice: IAS 1 55\nifrs-full\nDebtInstrumentsHeldAbstract\nDebt instruments held [abstract]\nifrs-full\nDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital\nX instant, credit\nDebt instruments issued that are included in insurer's regulatory capital\nThe amount of debt instruments issued that are included in the insurer's regulatory capital.\nexample: IFRS 4 20E c - Expiry date 2021-01-01\nifrs-full\nDebtSecurities\nX instant, credit\nDebt instruments issued\nThe amount of instruments issued by the entity that represent indebtedness.\ncommon practice: IAS 1 55\nifrs-full\nDebtSecuritiesMember\nmember\nDebt securities [member]\nThis member stands for instruments held by the entity that represent indebtedness.\nexample: IFRS 13 IE60, example: IFRS 13 94\nifrs-full\nDecreaseDueToHarvestBiologicalAssets\nX duration, credit\nDecrease due to harvest, biological assets\nThe decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets]\ndisclosure: IAS 41 50 d\nifrs-full\nDecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions\nX duration, debit\nDecrease (increase) through tax on share-based payment transactions, equity\nThe 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]]\ncommon practice: IAS 1 106 d\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets\nX duration, credit\nDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets\nThe amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments\nX duration, debit\nDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments\nThe 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.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities\nX duration, debit\nDecrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities\nThe amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities\nX duration\nDecrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nDecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances\nX duration, credit\nDecrease through balances recovered in current period, regulatory deferral account debit balances\nThe decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]\nexample: IFRS 14 33 a ii\nifrs-full\nDecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances\nX duration, debit\nDecrease through balances reversed in current period, regulatory deferral account credit balances\nThe decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]\nexample: IFRS 14 33 a ii\nifrs-full\nDecreaseThroughBenefitsPaidReimbursementRightsAtFairValue\nX duration, credit\nDecrease through benefits paid, reimbursement rights, at fair value\nThe decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]\ndisclosure: IAS 19 141 g\nifrs-full\nDecreaseThroughClassifiedAsHeldForSaleBiologicalAssets\nX duration, credit\nDecrease through classified as held for sale, biological assets\nThe 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]\ndisclosure: IAS 41 50 c\nifrs-full\nDecreaseThroughClassifiedAsHeldForSaleGoodwill\nX duration, credit\nDecrease through classified as held for sale, goodwill\nThe decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]\ndisclosure: IFRS 3 B67 d iv\nifrs-full\nDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill\nX duration, credit\nDecrease through classified as held for sale, intangible assets and goodwill\nThe 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]\ncommon practice: IAS 38 118 e ii\nifrs-full\nDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill\nX duration, credit\nDecrease through classified as held for sale, intangible assets other than goodwill\nThe 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]\ndisclosure: IAS 38 118 e ii\nifrs-full\nDecreaseThroughClassifiedAsHeldForSaleInvestmentProperty\nX duration, credit\nDecrease through classified as held for sale, investment property\nThe 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]]\ndisclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii\nifrs-full\nDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment\nX duration, credit\nDecrease through classified as held for sale, property, plant and equipment\nThe 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]]\ndisclosure: IAS 16 73 e ii\nifrs-full\nDecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, debit\nDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\nexample: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H\nifrs-full\nDecreaseThroughDerecognitionFinancialAssets\nX duration, credit\nDecrease through derecognition, financial assets\nThe decrease in financial assets resulting from derecognition. [Refer: Financial assets]\nexample: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H\nifrs-full\nDecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances\nX duration, debit\nDecrease through disposals, regulatory deferral account credit balances\nThe decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nDecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances\nX duration, credit\nDecrease through disposals, regulatory deferral account debit balances\nThe decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nDecreaseThroughImpairmentContractAssets\nX duration, credit\nDecrease through impairment, contract assets\nThe decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]\nexample: IFRS 15 118 c\nifrs-full\nDecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances\nX duration, credit\nDecrease through impairments, regulatory deferral account debit balances\nThe decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill\nX duration, credit\nDecrease through loss of control of subsidiary, intangible assets and goodwill\nThe decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill\nX duration, credit\nDecrease through loss of control of subsidiary, intangible assets other than goodwill\nThe decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nDecreaseThroughLossOfControlOfSubsidiaryOtherProvisions\nX duration, debit\nDecrease through loss of control of subsidiary, other provisions\nThe decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]\ncommon practice: IAS 37 84\nifrs-full\nDecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment\nX duration, credit\nDecrease through loss of control of subsidiary, property, plant and equipment\nThe decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 73 e\nifrs-full\nDecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities\nX duration, debit\nDecrease through performance obligation being satisfied, contract liabilities\nThe decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]\nexample: IFRS 15 118 e\nifrs-full\nDecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets\nX duration, credit\nDecrease through right to consideration becoming unconditional, contract assets\nThe decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]\nexample: IFRS 15 118 d\nifrs-full\nDecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions\nX duration, debit\nDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions\nThe 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]]\ncommon practice: IAS 37 84\nifrs-full\nDecreaseThroughWriteoffFinancialAssets\nX duration, credit\nDecrease through write-off, financial assets\nThe decrease in financial assets resulting from write-off. [Refer: Financial assets]\nexample: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H\nifrs-full\nDeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised\nX instant\nDeductible temporary differences for which no deferred tax asset is recognised\nThe amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]\ndisclosure: IAS 12 81 e\nifrs-full\nDeemedCostOfInvestmentsForWhichDeemedCostIsFairValue\nX instant, debit\nAggregate deemed cost of investments for which deemed cost is fair value\nThe 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]]\ndisclosure: IFRS 1 31 b\nifrs-full\nDeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount\nX instant, debit\nAggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount\nThe 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]]\ndisclosure: IFRS 1 31 a\nifrs-full\nDefaultFinancialStatementsDateMember\nmember\nDefault financial statements date [member]\nThis member stands for the standard value for the ‘ Creation date ’ axis if no other member is used.\ndisclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i\nifrs-full\nDeferredAcquisitionCostsArisingFromInsuranceContracts\nX instant, debit\nDeferred acquisition costs arising from insurance contracts\nThe 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]]\ndisclosure: 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\nifrs-full\nDeferredIncome\nX instant, credit\nDeferred income\nThe amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]\ncommon practice: IAS 1 78\nifrs-full\nDeferredIncomeClassifiedAsCurrent\nX instant, credit\nDeferred income classified as current\nThe amount of deferred income classified as current. [Refer: Deferred income]\ncommon practice: IAS 1 78\nifrs-full\nDeferredIncomeClassifiedAsNoncurrent\nX instant, credit\nDeferred income classified as non-current\nThe amount of deferred income classified as non-current. [Refer: Deferred income]\ncommon practice: IAS 1 78\nifrs-full\nDeferredIncomeRecognisedAsOfAcquisitionDate\nX instant, credit\nDeferred income recognised as of acquisition date\nThe amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nDeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances\nX instant, debit\nDeferred tax asset associated with regulatory deferral account balances\nThe amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]\ndisclosure: IFRS 14 24, disclosure: IFRS 14 B11 b\nifrs-full\nDeferredTaxAssets\nX instant, debit\nDeferred tax assets\nThe 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]]\ndisclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i\nifrs-full\nDeferredTaxAssetsAndLiabilitiesAbstract\nDeferred tax assets and liabilities [abstract]\nifrs-full\nDeferredTaxAssetsRecognisedAsOfAcquisitionDate\nX instant, debit\nDeferred tax assets recognised as of acquisition date\nThe amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nDeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates\nX instant, debit\nDeferred 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\nThe 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]]\ndisclosure: IAS 12 82\nifrs-full\nDeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset\nX duration, debit\nDeferred tax expense arising from write-down or reversal of write-down of deferred tax asset\nThe 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]\nexample: IAS 12 80 g\nifrs-full\nDeferredTaxExpenseIncome\nX duration, debit\nDeferred tax expense (income)\nThe amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]\ndisclosure: IAS 12 81 g ii\nifrs-full\nDeferredTaxExpenseIncomeAbstract\nDeferred tax expense (income) [abstract]\nifrs-full\nDeferredTaxExpenseIncomeRecognisedInProfitOrLoss\nX duration\nDeferred tax expense (income) recognised in profit or loss\nThe 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]\ndisclosure: IAS 12 81 g ii\nifrs-full\nDeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences\nX duration, debit\nDeferred tax expense (income) relating to origination and reversal of temporary differences\nThe amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]\nexample: IAS 12 80 c\nifrs-full\nDeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes\nX duration, debit\nDeferred tax expense (income) relating to tax rate changes or imposition of new taxes\nThe amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]\nexample: IAS 12 80 d\nifrs-full\nDeferredTaxLiabilities\nX instant, credit\nDeferred tax liabilities\nThe amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]\ndisclosure: IAS 1 54 o\nifrs-full\nDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts\nX instant, credit\nDeferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts\nThe 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]\nexample: IFRS 4 20E c - Expiry date 2021-01-01\nifrs-full\nDeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate\nX instant, credit\nDeferred tax liabilities recognised as of acquisition date\nThe amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nDeferredTaxLiabilityAsset\nX instant, credit\nDeferred tax liability (asset)\nThe amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]\ndisclosure: IAS 12 81 g i\nifrs-full\nDeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances\nX instant, credit\nDeferred tax liability associated with regulatory deferral account balances\nThe amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]\ndisclosure: IFRS 14 24, disclosure: IFRS 14 B11 b\nifrs-full\nDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity\nX duration\nDeferred tax relating to items credited (charged) directly to equity\nThe amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]\ndisclosure: IAS 12 81 a\nifrs-full\nDefinedBenefitObligationAtPresentValue\nX instant, credit\nDefined benefit obligation, at present value\nThe 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]\ncommon practice: IAS 19 57 a\nifrs-full\nDefinedBenefitPlansAxis\naxis\nDefined benefit plans [axis]\nThe 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.\ndisclosure: IAS 19 138\nifrs-full\nDefinedBenefitPlansMember\nmember\nDefined benefit plans [member]\nThis 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.\ndisclosure: IAS 19 138\nifrs-full\nDefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember\nmember\nDefined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]\nThis 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]]\ndisclosure: IAS 19 138\nifrs-full\nDefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember\nmember\nDefined benefit plans that share risks between entities under common control [member]\nThis 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]]\ndisclosure: IAS 19 149\nifrs-full\nDepartureFromRequirementOfIFRSAxis\naxis\nDeparture from requirement of IFRS [axis]\nThe 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.\ndisclosure: IAS 1 20 d\nifrs-full\nDepositsFromBanks\nX instant, credit\nDeposits from banks\nThe amount of deposit liabilities from banks held by the entity.\ncommon practice: IAS 1 55\nifrs-full\nDepositsFromCustomers\nX instant, credit\nDeposits from customers\nThe amount of deposit liabilities from customers held by the entity.\ncommon practice: IAS 1 55\nifrs-full\nDepositsFromCustomersAbstract\nDeposits from customers [abstract]\nifrs-full\nDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss\nX duration, debit\nDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract\nDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]\nifrs-full\nDepreciationAndAmortisationExpense\nX duration, debit\nDepreciation and amortisation expense\nThe amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.\nexample: 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\nifrs-full\nDepreciationAndAmortisationExpenseAbstract\nDepreciation and amortisation expense [abstract]\nifrs-full\nDepreciationBiologicalAssets\nX duration\nDepreciation, biological assets\nThe amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]\ndisclosure: IAS 41 55 c\nifrs-full\nDepreciationExpense\nX duration, debit\nDepreciation expense\nThe amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.\ncommon practice: IAS 1 112 c\nifrs-full\nDepreciationInvestmentProperty\nX duration\nDepreciation, investment property\nThe amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]\ndisclosure: IAS 40 79 d iv, disclosure: IAS 40 76\nifrs-full\nDepreciationMethodBiologicalAssetsAtCost\ntext\nDepreciation method, biological assets, at cost\nThe depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]\ndisclosure: IAS 41 54 d\nifrs-full\nDepreciationMethodInvestmentPropertyCostModel\ntext\nDepreciation method, investment property, cost model\nThe depreciation method used for investment property measured using the cost model. [Refer: Investment property]\ndisclosure: IAS 40 79 a\nifrs-full\nDepreciationMethodPropertyPlantAndEquipment\ntext\nDepreciation method, property, plant and equipment\nThe depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 73 b\nifrs-full\nDepreciationPropertyPlantAndEquipment\nX duration\nDepreciation, property, plant and equipment\nThe amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]\ndisclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a\nifrs-full\nDepreciationRateBiologicalAssetsAtCost\nX.XX duration\nDepreciation rate, biological assets, at cost\nThe depreciation rate used for biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 54 e\nifrs-full\nDepreciationRateInvestmentPropertyCostModel\nX.XX duration\nDepreciation rate, investment property, cost model\nThe depreciation rate used for investment property. [Refer: Investment property]\ndisclosure: IAS 40 79 b\nifrs-full\nDepreciationRatePropertyPlantAndEquipment\nX.XX duration\nDepreciation rate, property, plant and equipment\nThe depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 73 c\nifrs-full\nDepreciationRightofuseAssets\nX duration\nDepreciation, right-of-use assets\nThe amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]\ndisclosure: IFRS 16 53 a\nifrs-full\nDerivativeFinancialAssets\nX instant, debit\nDerivative financial assets\nThe amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]\ncommon practice: IAS 1 55\nifrs-full\nDerivativeFinancialAssetsHeldForHedging\nX instant, debit\nDerivative financial assets held for hedging\nThe amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]\ncommon practice: IAS 1 55\nifrs-full\nDerivativeFinancialAssetsHeldForTrading\nX instant, debit\nDerivative financial assets held for trading\nThe 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]\ncommon practice: IAS 1 55\nifrs-full\nDerivativeFinancialLiabilities\nX instant, credit\nDerivative financial liabilities\nThe amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]\ncommon practice: IAS 1 55\nifrs-full\nDerivativeFinancialLiabilitiesHeldForHedging\nX instant, credit\nDerivative financial liabilities held for hedging\nThe amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]\ncommon practice: IAS 1 55\nifrs-full\nDerivativeFinancialLiabilitiesHeldForTrading\nX instant, credit\nDerivative financial liabilities held for trading\nThe 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]\ncommon practice: IAS 1 55\nifrs-full\nDerivativeFinancialLiabilitiesUndiscountedCashFlows\nX instant, credit\nDerivative financial liabilities, undiscounted cash flows\nThe amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]\ndisclosure: IFRS 7 39 b\nifrs-full\nDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts\nX instant, credit\nDerivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts\nThe 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]]\nexample: IFRS 4 20E c - Expiry date 2021-01-01\nifrs-full\nDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts\nX instant, credit\nDerivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts\nThe 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]]\nexample: IFRS 4 20E c - Expiry date 2021-01-01\nifrs-full\nDerivativesAmountContributedToFairValueOfPlanAssets\nX instant, debit\nDerivatives, amount contributed to fair value of plan assets\nThe amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]\nexample: IAS 19 142 e\nifrs-full\nDerivativesMember\nmember\nDerivatives [member]\nThis 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]]\nexample: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6\nifrs-full\nDescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity\ntext\nDescription of intangible assets material to entity\nThe description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 122 b\nifrs-full\nDescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife\ntext\nDescription of intangible assets with indefinite useful life supporting assessment of indefinite useful life\nThe description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 122 a\nifrs-full\nDescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\ntext\nDescription of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B64 l ii\nifrs-full\nDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets\ntext\nDescription of accounting policy decision to use exception in IFRS 13.48, assets\nThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.\ndisclosure: IFRS 13 96\nifrs-full\nDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities\ntext\nDescription of accounting policy decision to use exception in IFRS 13.48, liabilities\nThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.\ndisclosure: IFRS 13 96\nifrs-full\nDescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory\ntext block\nDescription of accounting policy for available-for-sale financial assets [text block]\nThe description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]\ncommon practice: IAS 1 117 b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfAccountingPolicyForBiologicalAssetsExplanatory\ntext block\nDescription of accounting policy for biological assets [text block]\nThe description of the entity's accounting policy for biological assets. [Refer: Biological assets]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForBorrowingCostsExplanatory\ntext block\nDescription of accounting policy for borrowing costs [text block]\nThe description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForBorrowingsExplanatory\ntext block\nDescription of accounting policy for borrowings [text block]\nThe description of the entity's accounting policy for borrowings. [Refer: Borrowings]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory\ntext block\nDescription of accounting policy for business combinations and goodwill [text block]\nThe description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForBusinessCombinationsExplanatory\ntext block\nDescription of accounting policy for business combinations [text block]\nThe description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForCashFlowsExplanatory\ntext block\nDescription of accounting policy for cash flows [text block]\nThe description of the entity's accounting policy for cash flows.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForCollateralExplanatory\ntext block\nDescription of accounting policy for collateral [text block]\nThe description of the entity's accounting policy for collateral.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForConstructionInProgressExplanatory\ntext block\nDescription of accounting policy for construction in progress [text block]\nThe description of the entity's accounting policy for construction in progress. [Refer: Construction in progress]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory\ntext block\nDescription of accounting policy for contingent liabilities and contingent assets [text block]\nThe description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory\ntext block\nDescription of accounting policy for customer acquisition costs [text block]\nThe description of the entity's accounting policy for costs related to acquisition of customers.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory\ntext block\nDescription of accounting policy for customer loyalty programmes [text block]\nThe description of the entity's accounting policy for customer loyalty programmes.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory\ntext block\nDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]\nThe description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory\ntext block\nDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block]\nThe description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory\ntext block\nDescription of accounting policy for deferred income tax [text block]\nThe description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDepreciationExpenseExplanatory\ntext block\nDescription of accounting policy for depreciation expense [text block]\nThe description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory\ntext block\nDescription of accounting policy for derecognition of financial instruments [text block]\nThe description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory\ntext block\nDescription of accounting policy for derivative financial instruments and hedging [text block]\nThe description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory\ntext block\nDescription of accounting policy for derivative financial instruments [text block]\nThe description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory\ntext block\nDescription of accounting policy for discontinued operations [text block]\nThe description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory\ntext block\nDescription of accounting policy for discounts and rebates [text block]\nThe description of the entity's accounting policy for discounts and rebates.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForDividendsExplanatory\ntext block\nDescription of accounting policy for dividends [text block]\nThe 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.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForEarningsPerShareExplanatory\ntext block\nDescription of accounting policy for earnings per share [text block]\nThe description of the entity's accounting policy for earnings per share.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForEmissionRightsExplanatory\ntext block\nDescription of accounting policy for emission rights [text block]\nThe description of the entity's accounting policy for emission rights.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory\ntext block\nDescription of accounting policy for employee benefits [text block]\nThe 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.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory\ntext block\nDescription of accounting policy for environment related expense [text block]\nThe description of the entity's accounting policy for environment related expense.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForExceptionalItemsExplanatory\ntext block\nDescription of accounting policy for exceptional items [text block]\nThe description of the entity's accounting policy for exceptional items.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForExpensesExplanatory\ntext block\nDescription of accounting policy for expenses [text block]\nThe description of the entity's accounting policy for expenses.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures\ntext block\nDescription of accounting policy for exploration and evaluation expenditures [text block]\nThe description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]\ndisclosure: IFRS 6 24 a\nifrs-full\nDescriptionOfAccountingPolicyForFairValueMeasurementExplanatory\ntext block\nDescription of accounting policy for fair value measurement [text block]\nThe description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory\ntext block\nDescription of accounting policy for fee and commission income and expense [text block]\nThe description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFinanceCostsExplanatory\ntext block\nDescription of accounting policy for finance costs [text block]\nThe description of the entity's accounting policy for finance costs. [Refer: Finance costs]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory\ntext block\nDescription of accounting policy for finance income and costs [text block]\nThe description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFinancialAssetsExplanatory\ntext block\nDescription of accounting policy for financial assets [text block]\nThe description of the entity's accounting policy for financial assets. [Refer: Financial assets]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory\ntext block\nDescription of accounting policy for financial guarantees [text block]\nThe description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory\ntext block\nDescription of accounting policy for financial instruments at fair value through profit or loss [text block]\nThe 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]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory\ntext block\nDescription of accounting policy for financial instruments [text block]\nThe description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory\ntext block\nDescription of accounting policy for financial liabilities [text block]\nThe description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory\ntext block\nDescription of accounting policy for foreign currency translation [text block]\nThe description of the entity's accounting policy for foreign currency translation.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFranchiseFeesExplanatory\ntext block\nDescription of accounting policy for franchise fees [text block]\nThe description of the entity's accounting policy for franchise fees.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory\ntext block\nDescription of accounting policy for functional currency [text block]\nThe description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForGoodwillExplanatory\ntext block\nDescription of accounting policy for goodwill [text block]\nThe description of the entity's accounting policy for goodwill. [Refer: Goodwill]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForGovernmentGrants\ntext block\nDescription of accounting policy for government grants [text block]\nThe 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]\ndisclosure: IAS 20 39 a\nifrs-full\nDescriptionOfAccountingPolicyForHedgingExplanatory\ntext block\nDescription of accounting policy for hedging [text block]\nThe description of the entity's accounting policy for hedging.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory\ntext block\nDescription of accounting policy for held-to-maturity investments [text block]\nThe description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]\ncommon practice: IAS 1 117 b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory\ntext block\nDescription of accounting policy for impairment of assets [text block]\nThe description of the entity's accounting policy for the impairment of assets.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory\ntext block\nDescription of accounting policy for impairment of financial assets [text block]\nThe description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory\ntext block\nDescription of accounting policy for impairment of non-financial assets [text block]\nThe description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForIncomeTaxExplanatory\ntext block\nDescription of accounting policy for income tax [text block]\nThe description of the entity's accounting policy for income tax.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForInsuranceContracts\ntext block\nDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]\nThe description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]\ncommon practice: IAS 1 117 b, disclosure: IFRS 4 37 a - Expiry date 2021-01-01\nifrs-full\nDescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory\ntext block\nDescription of accounting policy for intangible assets and goodwill [text block]\nThe description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory\ntext block\nDescription of accounting policy for intangible assets other than goodwill [text block]\nThe description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory\ntext block\nDescription of accounting policy for interest income and expense [text block]\nThe description of the entity's accounting policy for income and expense arising from interest.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForInvestmentInAssociates\ntext block\nDescription of accounting policy for investment in associates [text block]\nThe description of the entity's accounting policy for investments in associates. [Refer: Associates [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory\ntext block\nDescription of accounting policy for investment in associates and joint ventures [text block]\nThe description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForInvestmentPropertyExplanatory\ntext block\nDescription of accounting policy for investment property [text block]\nThe description of the entity's accounting policy for investment property. [Refer: Investment property]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForInvestmentsInJointVentures\ntext block\nDescription of accounting policy for investments in joint ventures [text block]\nThe description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory\ntext block\nDescription of accounting policy for investments other than investments accounted for using equity method [text block]\nThe 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]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForIssuedCapitalExplanatory\ntext block\nDescription of accounting policy for issued capital [text block]\nThe description of the entity's accounting policy for issued capital. [Refer: Issued capital]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForLeasesExplanatory\ntext block\nDescription of accounting policy for leases [text block]\nThe 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.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory\ntext block\nDescription of accounting policy for loans and receivables [text block]\nThe description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]\ncommon practice: IAS 1 117 b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfAccountingPolicyForMeasuringInventories\ntext block\nDescription of accounting policy for measuring inventories [text block]\nThe description of the entity's accounting policy for measuring inventories. [Refer: Inventories]\ndisclosure: IAS 2 36 a\nifrs-full\nDescriptionOfAccountingPolicyForMiningAssetsExplanatory\ntext block\nDescription of accounting policy for mining assets [text block]\nThe description of the entity's accounting policy for mining assets. [Refer: Mining assets]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForMiningRightsExplanatory\ntext block\nDescription of accounting policy for mining rights [text block]\nThe description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory\ntext block\nDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]\nThe 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]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory\ntext block\nDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block]\nThe 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]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory\ntext block\nDescription of accounting policy for offsetting of financial instruments [text block]\nThe description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory\ntext block\nDescription of accounting policy for oil and gas assets [text block]\nThe description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForProgrammingAssetsExplanatory\ntext block\nDescription of accounting policy for programming assets [text block]\nThe description of the entity's accounting policy for programming assets. [Refer: Programming assets]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory\ntext block\nDescription of accounting policy for property, plant and equipment [text block]\nThe description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForProvisionsExplanatory\ntext block\nDescription of accounting policy for provisions [text block]\nThe description of the entity's accounting policy for provisions. [Refer: Provisions]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory\ntext block\nDescription of accounting policy for reclassification of financial instruments [text block]\nThe description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory\ntext block\nDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]\nThe 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]]\ndisclosure: IFRS 7 28 a\nifrs-full\nDescriptionOfAccountingPolicyForRecognitionOfRevenue\ntext block\nDescription of accounting policy for recognition of revenue [text block]\nThe description of the entity's accounting policy for recognising revenue. [Refer: Revenue]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory\ntext block\nDescription of accounting policy for regulatory deferral accounts [text block]\nThe description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForReinsuranceExplanatory\ntext block\nDescription of accounting policy for reinsurance [text block]\nThe description of the entity's accounting policy for reinsurance.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory\ntext block\nDescription of accounting policy for repairs and maintenance [text block]\nThe description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory\ntext block\nDescription of accounting policy for repurchase and reverse repurchase agreements [text block]\nThe description of the entity's accounting policy for repurchase and reverse repurchase agreements.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory\ntext block\nDescription of accounting policy for research and development expense [text block]\nThe description of the entity's accounting policy for research and development expense. [Refer: Research and development expense]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory\ntext block\nDescription of accounting policy for restricted cash and cash equivalents [text block]\nThe description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForSegmentReportingExplanatory\ntext block\nDescription of accounting policy for segment reporting [text block]\nThe description of the entity's accounting policy for segment reporting.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory\ntext block\nDescription of accounting policy for service concession arrangements [text block]\nThe description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory\ntext block\nDescription of accounting policy for share-based payment transactions [text block]\nThe 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]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForStrippingCostsExplanatory\ntext block\nDescription of accounting policy for stripping costs [text block]\nThe description of the entity's accounting policy for waste removal costs that are incurred in mining activity.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForSubsidiariesExplanatory\ntext block\nDescription of accounting policy for subsidiaries [text block]\nThe description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory\ntext block\nDescription of accounting policy for taxes other than income tax [text block]\nThe description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForTerminationBenefits\ntext block\nDescription of accounting policy for termination benefits [text block]\nThe description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory\ntext block\nDescription of accounting policy for trade and other payables [text block]\nThe description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory\ntext block\nDescription of accounting policy for trade and other receivables [text block]\nThe description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory\ntext block\nDescription of accounting policy for trading income and expense [text block]\nThe description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory\ntext block\nDescription of accounting policy for transactions with non-controlling interests [text block]\nThe description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory\ntext block\nDescription of accounting policy for transactions with related parties [text block]\nThe description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForTreasurySharesExplanatory\ntext block\nDescription of accounting policy for treasury shares [text block]\nThe description of the entity's accounting policy for treasury shares. [Refer: Treasury shares]\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyForWarrantsExplanatory\ntext block\nDescription of accounting policy for warrants [text block]\nThe description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.\ncommon practice: IAS 1 117 b\nifrs-full\nDescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents\ntext block\nDescription of accounting policy for determining components of cash and cash equivalents [text block]\nThe description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]\ndisclosure: IAS 7 46\nifrs-full\nDescriptionOfAcquiree\ntext\nDescription of acquiree\nThe description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 a\nifrs-full\nDescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease\ntext\nDescription of acquisition of assets by assuming directly related liabilities or by means of lease\nThe description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.\nexample: IAS 7 44 a\nifrs-full\nDescriptionOfAcquisitionOfEntityByMeansOfEquityIssue\ntext\nDescription of acquisition of entity by means of equity issue\nThe description of the non-cash acquisition of an entity by means of an equity issue.\nexample: IAS 7 44 b\nifrs-full\nDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan\ntext\nDescription of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan\nThe 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]]\ndisclosure: IAS 19 148 c ii\nifrs-full\nDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan\ntext\nDescription of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan\nThe 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]]\ndisclosure: IAS 19 148 c i\nifrs-full\nDescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete\ntext\nDescription of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete\nThe 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]]\ndisclosure: IFRS 3 B67 a ii\nifrs-full\nDescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets\nX instant, debit\nEntity's own financial instruments included in fair value of plan assets\nThe 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]]\ndisclosure: IAS 19 143\nifrs-full\nDescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets\nX instant, debit\nOther assets used by entity included in fair value of plan assets\nThe 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]]\ndisclosure: IAS 19 143\nifrs-full\nDescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets\nX instant, debit\nProperty occupied by entity included in fair value of plan assets\nThe 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]]\ndisclosure: IAS 19 143\nifrs-full\nDescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan\ntext\nDescription of any other entity's responsibilities for governance of plan\nThe 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]]\ndisclosure: IAS 19 139 a iii\nifrs-full\nDescriptionOfAnyRetirementBenefitPlanTerminationTerms\ntext\nDescription of any retirement benefit plan termination terms\nThe description of the termination terms of a retirement benefit plan.\ndisclosure: IAS 26 36 f\nifrs-full\nDescriptionOfApproachUsedToDetermineDiscountRates\ntext\nDescription of approach used to determine discount rates\nThe description of the approach used to determine discount rates when applying IFRS 17.\ndisclosure: IFRS 17 117 c iii - Effective 2021-01-01\nifrs-full\nDescriptionOfApproachUsedToDetermineInvestmentComponents\ntext\nDescription of approach used to determine investment components\nThe 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.\ndisclosure: IFRS 17 117 c iv - Effective 2021-01-01\nifrs-full\nDescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk\ntext\nDescription of approach used to determine risk adjustment for non-financial risk\nThe 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]]\ndisclosure: IFRS 17 117 c ii - Effective 2021-01-01\nifrs-full\nDescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures\ntext\nDescription 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\nThe 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]\ndisclosure: IFRS 17 117 c i - Effective 2021-01-01\nifrs-full\nDescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets\ntext\nDescription of arrangement for contingent consideration arrangements and indemnification assets\nThe description of the contingent consideration arrangements and the arrangements for indemnification assets.\ndisclosure: IFRS 3 B64 g ii\nifrs-full\nDescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk\ntext\nDescription of asset-liability matching strategies used by plan or entity to manage risk\nThe 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]]\ndisclosure: IAS 19 146\nifrs-full\nDescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency\ntext\nDescription of bases of financial statements that have been restated for changes in general purchasing power of functional currency\nThe 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]]\ndisclosure: IAS 29 39 b\nifrs-full\nDescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach\ntext\nDescription of basis for designating financial assets for overlay approach\nThe description of the basis for designating financial assets for the overlay approach.\ndisclosure: IFRS 4 39L c - Effective on first application of IFRS 9\nifrs-full\nDescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets\ntext\nDescription of basis for determining amount of payment for contingent consideration arrangements and indemnification assets\nThe description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.\ndisclosure: IFRS 3 B64 g ii\nifrs-full\nDescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17\ntext\nDescription of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17\nThe 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.\ndisclosure: IFRS 17 C32 a - Effective 2021-01-01\nifrs-full\nDescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments\ntext\nDescription of basis of accounting for transactions between reportable segments\nThe description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments [member]]\ndisclosure: IFRS 8 27 a\nifrs-full\nDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition\ntext\nDescription of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition\nThe 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.\ndisclosure: IFRS 7 35G a ii\nifrs-full\nDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset\ntext\nDescription of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset\nThe 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.\ndisclosure: IFRS 7 35G a iii\nifrs-full\nDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses\ntext\nDescription of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses\nThe description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.\ndisclosure: IFRS 7 35G a i\nifrs-full\nDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate\ntext\nDescription of basis of preparation of summarised financial information of associate\nThe description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]\ndisclosure: IFRS 12 B15\nifrs-full\nDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture\ntext\nDescription of basis of preparation of summarised financial information of joint venture\nThe description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]\ndisclosure: IFRS 12 B15\nifrs-full\nDescriptionOfBasisOfValuationOfAssetsAvailableForBenefits\ntext\nDescription of basis of valuation of assets available for benefits\nThe description of the basis of valuation of assets available for benefits in retirement benefit plans.\ndisclosure: IAS 26 35 a ii\nifrs-full\nDescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently\ntext\nDescription of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently\nThe 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]]\ndisclosure: IFRS 14 32\nifrs-full\nDescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined\ntext\nDescription of basis on which unit's recoverable amount has been determined\nThe 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]]\ndisclosure: IAS 36 134 c\nifrs-full\nDescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan\ntext\nDescription of basis used to determine surplus or deficit of multi-employer or state plan\nThe 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]]\ndisclosure: IAS 19 148 d iv\nifrs-full\nDescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9\ntext\nDescription of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9\nThe description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.\ndisclosure: IFRS 1 E2 b\nifrs-full\nDescriptionOfBiologicalAssets\ntext\nDescription of biological assets\nThe description of biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 41\nifrs-full\nDescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost\ntext\nDescription of biological assets previously measured at cost\nThe 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]\ndisclosure: IAS 41 56 a\nifrs-full\nDescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable\ntext\nDescription of biological assets where fair value information is unreliable\nThe 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]\ndisclosure: IAS 41 54 a\nifrs-full\nDescriptionOfCashgeneratingUnit\ntext\nDescription of cash-generating unit\nThe 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]]\ndisclosure: IAS 36 130 d i\nifrs-full\nDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets\ntext\nDescription of change in valuation technique used in fair value measurement, assets\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of change in valuation technique used in fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities\ntext\nDescription of change in valuation technique used in fair value measurement, liabilities\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal\ntext\nDescription of change in valuation technique used to measure fair value less costs of disposal\nThe description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]\ndisclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii\nifrs-full\nDescriptionOfChangeOfInvestmentEntityStatus\ntext\nDescription of change of investment entity status\nThe description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]\ndisclosure: IFRS 12 9B\nifrs-full\nDescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital\ntext\nDescription of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital\nThe description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital.\ndisclosure: IAS 1 135 c\nifrs-full\nDescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges\ntext\nDescription of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes\nThe description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.\ndisclosure: IFRS 7 35G c\nifrs-full\nDescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise\ntext\nDescription of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise\nThe description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.\ndisclosure: IFRS 17 124 c - Effective 2021-01-01\nifrs-full\nDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions\ntext\nDescription of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions\nThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]\ndisclosure: IAS 19 145 c\nifrs-full\nDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 17 128 c - Effective 2021-01-01\nifrs-full\nDescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods\ntext\nDescription of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods\nThe 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.\ndisclosure: IFRS 17 117 b - Effective 2021-01-01\nifrs-full\nDescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17\ntext\nDescription of changes in methods used to measure risks that arise from contracts within scope of IFRS 17\nThe description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 124 c - Effective 2021-01-01\nifrs-full\nDescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17\ntext\nDescription of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17\nThe 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.\ndisclosure: IFRS 17 124 c - Effective 2021-01-01\nifrs-full\nDescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale\ntext\nDescription of changes in plan to sell non-current asset or disposal group held for sale\nThe 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]]\ndisclosure: IFRS 5 42\nifrs-full\nDescriptionOfChangesInServiceConcessionArrangement\ntext\nDescription of changes in service concession arrangement\nThe description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]\ndisclosure: SIC 29 6 d\nifrs-full\nDescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired\ntext\nDescription of collateral held and other credit enhancements, financial assets that are individually determined to be impaired\nThe 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]\nexample: IFRS 7 IG29 c - Expiry date 2021-01-01 , example: IFRS 7 37 b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements\ntext\nDescription of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure\nThe 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]\ndisclosure: IFRS 7 36 b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014\ntext\nDescription of collateral held as security and other credit enhancements\nThe 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]\ndisclosure: IFRS 7 35K b\nifrs-full\nDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied\ntext\nDescription 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\nThe 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]\ndisclosure: IFRS 7 36 b\nifrs-full\nDescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 7 15 c\nifrs-full\nDescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities\ntext\nDescription of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities\nThe 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]\ndisclosure: IFRS 12 29 d\nifrs-full\nDescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport\ntext\nDescription of compliance with IFRSs if applied for interim financial report\nThe description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]]\ndisclosure: IAS 34 19\nifrs-full\nDescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures\ntext\nDescription of composition of underlying items for contracts with direct participation features\nThe 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.\ndisclosure: IFRS 17 111 - Effective 2021-01-01\nifrs-full\nDescriptionOfConcentrationsOfInsuranceRisk\ntext\nDescription of concentrations of insurance risk\nThe 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).\ndisclosure: IFRS 4 39 c ii - Expiry date 2021-01-01\nifrs-full\nDescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue\ntext\nDescription of conclusion why transaction price was not best evidence of fair value\nThe 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.\ndisclosure: IFRS 7 28 c\nifrs-full\nDescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost\ntext\nDescription of contractual agreement or stated policy for charging net defined benefit cost\nThe 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]]\ndisclosure: IAS 19 149 a\nifrs-full\nDescriptionOfConversionOfDebtToEquity\ntext\nDescription of conversion of debt to equity\nThe description of the non-cash conversion of debt to equity.\nexample: IAS 7 44 c\nifrs-full\nDescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach\ntext\nDescription of criteria satisfied when using premium allocation approach\nThe 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.\ndisclosure: IFRS 17 97 a - Effective 2021-01-01\nifrs-full\nDescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness\ntext\nDescription of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business\nThe 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]\ndisclosure: IAS 40 75 c\nifrs-full\nDescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation\ntext\nDescription of cross-reference to disclosures about activities subject to rate regulation\nThe description of cross-reference to disclosures about activities subject to rate regulation.\ndisclosure: IFRS 14 31\nifrs-full\nDescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements\ntext\nDescription of cross-reference to disclosures about credit risk presented outside financial statements\nThe description of cross-reference to disclosures about credit risk presented outside the financial statements.\ndisclosure: IFRS 7 35C\nifrs-full\nDescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements\ntext\nDescription of cross-reference to disclosures about hedge accounting presented outside financial statements\nThe description of cross-reference to disclosures about hedge accounting presented outside financial statements.\ndisclosure: IFRS 7 21B\nifrs-full\nDescriptionOfCrossreferenceToDisclosuresAboutLeases\ntext\nDescription of cross-reference to disclosures about leases\nThe description of cross-reference to disclosures about leases.\ndisclosure: IFRS 16 52\nifrs-full\nDescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments\ntext\nDescription of cross-reference to disclosures about nature and extent of risks arising from financial instruments\nThe description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 B6\nifrs-full\nDescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements\ntext\nDescription of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements\nThe 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]]\ndisclosure: IAS 19 150\nifrs-full\nDescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements\ntext\nDescription of cross-reference to disclosures presented outside interim financial statements\nThe description of cross-reference to disclosures presented outside interim financial statements.\ndisclosure: IAS 34 16A\nifrs-full\nDescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed\ntext\nDescription of currency in which supplementary information is displayed\nThe description of the currency in which the entity's supplementary information is displayed.\ndisclosure: IAS 21 57 b\nifrs-full\nDescriptionOfCurrentAndFormerWayOfAggregatingAssets\ntext\nDescription of current and former way of aggregating assets\nThe 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]]\ndisclosure: IAS 36 130 d iii\nifrs-full\nDescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary\ntext\nDescription of current commitments or intentions to provide support to subsidiary\nThe description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]\ndisclosure: IFRS 12 19D b\nifrs-full\nDescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable\ntext\nDescription of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable\nThe 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.\ndisclosure: IFRS 7 19\nifrs-full\nDescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable\ntext\nDescription of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable\nThe description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.\ndisclosure: IFRS 7 18 a\nifrs-full\nDescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities\ntext\nDescription of difficulties structured entity experienced in financing its activities\nThe description of the difficulties that a structured entity has experienced in financing its activities.\nexample: IFRS 12 B26 f\nifrs-full\nDescriptionOfDiscountRatesAppliedToCashFlowProjections\nX.XX instant\nDiscount rate applied to cash flow projections\nThe discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]\ndisclosure: IAS 36 134 d v, disclosure: IAS 36 134 e v\nifrs-full\nDescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse\nX.XX instant\nDiscount rate used in current estimate of value in use\nThe 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.\ndisclosure: IAS 36 130 g\nifrs-full\nDescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse\nX.XX instant\nDiscount rate used in previous estimate of value in use\nThe 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.\ndisclosure: IAS 36 130 g\nifrs-full\nDescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification\nX.XX instant\nEffective 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\nThe 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]\ndisclosure: IFRS 7 12C a\nifrs-full\nDescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements\ntext\nDescription of effect of changing business model for managing financial assets on financial statements\nThe description of the effect on the financial statements of changing the entity's business model for managing financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 12B b\nifrs-full\nDescriptionOfEffectOfRegulatoryFrameworkOnPlan\ntext\nDescription of effect of regulatory framework on plan\nThe description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 19 139 a ii\nifrs-full\nDescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets\ntext\nDescription of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets\nThe description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.\ndisclosure: IFRS 3 B64 g iii\nifrs-full\nDescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate\ntext\nDescription of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date\nThe 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]]\ndisclosure: IAS 12 81 k\nifrs-full\nDescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment\ntext\nDescription of existence of restrictions on title, property, plant and equipment\nThe description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 74 a\nifrs-full\nDescriptionOfExistenceOfThirdpartyCreditEnhancement\ntext\nDescription of existence of third-party credit enhancement\nThe 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]]\ndisclosure: IFRS 13 98\nifrs-full\nDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations\ntext block\nDisclosure of expected impact of initial application of new standards or interpretations [text block]\nThe 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.\ndisclosure: IAS 8 30 b\nifrs-full\nDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract\nDisclosure of expected impact of initial application of new standards or interpretations [abstract]\nifrs-full\nDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems\nDisclosure of expected impact of initial application of new standards or interpretations [line items]\nLine 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.\nifrs-full\nDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable\ntable\nDisclosure of expected impact of initial application of new standards or interpretations [table]\nSchedule disclosing information related to the expected impact of the initial application of new standards or interpretations.\ndisclosure: IAS 8 30 b\nifrs-full\nDescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination\ntext\nDescription of expected timing of outflows, contingent liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j\nifrs-full\nDescriptionOfExpectedTimingOfOutflowsOtherProvisions\ntext\nDescription of expected timing of outflows, other provisions\nThe description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 85 a\nifrs-full\nDescriptionOfExpectedVolatilityShareOptionsGranted\nX.XX duration\nExpected volatility, share options granted\nThe 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.\ndisclosure: IFRS 2 47 a i\nifrs-full\nDescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits\ntext\nDescription of expiry date of deductible temporary differences, unused tax losses and unused tax credits\nThe 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]]\ndisclosure: IAS 12 81 e\nifrs-full\nDescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated\ntext\nDescription of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated\nThe description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.\ndisclosure: IFRS 3 B64 g iii\nifrs-full\nDescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise\ntext\nDescription of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise\nThe description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.\ndisclosure: IFRS 17 124 a - Effective 2021-01-01\nifrs-full\nDescriptionOfExposureToRisk\ntext\nDescription of exposure to risk\nThe description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 33 a\nifrs-full\nDescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations\ntext\nDescription of extent to which entity can be liable to multi-employer or state plan for other entities' obligations\nThe 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]]\ndisclosure: IAS 19 148 b\nifrs-full\nDescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer\ntext\nDescription of extent to which fair value of investment property is based on valuation by independent valuer\nThe 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]\ndisclosure: IAS 40 75 e\nifrs-full\nDescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab\ntext\nDescription of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)\nThe 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.\ndisclosure: IFRS 1 31A\nifrs-full\nDescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B\ntext\nDescription of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B\nThe 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.\ndisclosure: IFRS 1 31B\nifrs-full\nDescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified\ntext\nDescription of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified\nThe 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]]\ndisclosure: IFRS 12 29 c\nifrs-full\nDescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 17 123 - Effective 2021-01-01\nifrs-full\nDescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative\ntext\nDescription of fact and reason why sensitivity analyses are unrepresentative\nThe 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]]\ndisclosure: IFRS 7 42\nifrs-full\nDescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes\ntext\nDescription of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes\nThe 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.\ndisclosure: IFRS 7 24D\nifrs-full\nDescriptionOfFactorsThatMakeUpGoodwillRecognised\ntext\nDescription of factors that make up goodwill recognised\nThe 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]\ndisclosure: IFRS 3 B64 e\nifrs-full\nDescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable\ntext block\nDescription of fact that estimating amount of change in accounting estimate is impracticable [text block]\nThe 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.\ndisclosure: IAS 8 40\nifrs-full\nDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets\ntext\nDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets\nThe 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.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities\ntext\nDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities\nThe 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.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod\ntext\nDescription of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method\nThe 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.\ndisclosure: IFRS 11 C4\nifrs-full\nDescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse\ntext\nDescription of fact that highest and best use of non-financial asset differs from current use\nThe 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.\ndisclosure: IFRS 13 93 i\nifrs-full\nDescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable\ntext\nDescription of fact that impact of initial application of new IFRS is not known or reasonably estimable\nThe description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]\nexample: IAS 8 31 e ii\nifrs-full\nDescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan\ntext\nDescription of fact that multi-employer or state plan is defined benefit plan\nThe 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]]\ndisclosure: IAS 19 148 d i\nifrs-full\nDescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument\ntext\nDescription of financial instruments designated as hedging instruments\nThe 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]\ndisclosure: IFRS 7 22 b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably\ntext\nDescription of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably\nThe 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]]\ndisclosure: IFRS 7 30 b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity\ntext\nDescription of financial risk management related to agricultural activity\nThe description of financial risk management related to agricultural activity.\ndisclosure: IAS 41 49 c\nifrs-full\nDescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur\ntext\nDescription of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur\nThe description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.\ndisclosure: IFRS 7 23F, disclosure: IFRS 7 23 b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets\ntext\nDescription of frequency and methods for testing procedures of pricing models, assets\nThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.\nexample: IFRS 13 IE65 b, example: IFRS 13 93 g\nifrs-full\nDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments\ntext\nDescription of frequency and methods for testing procedures of pricing models, entity's own equity instruments\nThe 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]]\nexample: IFRS 13 IE65 b, example: IFRS 13 93 g\nifrs-full\nDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities\ntext\nDescription of frequency and methods for testing procedures of pricing models, liabilities\nThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.\nexample: IFRS 13 IE65 b, example: IFRS 13 93 g\nifrs-full\nDescriptionOfFullyAmortisedIntangibleAssets\ntext\nDescription of fully amortised intangible assets\nThe description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 128 a\nifrs-full\nDescriptionOfFunctionalCurrency\ntext\nDescription of functional currency\nThe description of the currency of the primary economic environment in which the entity operates.\ndisclosure: IAS 21 53, disclosure: IAS 21 57 c\nifrs-full\nDescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions\ntext\nDescription of funding arrangements and funding policy that affect future contributions\nThe description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 19 147 a, disclosure: IAS 19 148 a\nifrs-full\nDescriptionOfFundingPolicy\ntext\nDescription of funding policy\nThe 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.\ndisclosure: IAS 26 35 c\nifrs-full\nDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets\ntext\nDescription of group within entity that decides entity's valuation policies and procedures, assets\nThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets.\nexample: IFRS 13 IE65 a i, example: IFRS 13 93 g\nifrs-full\nDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments\ntext\nDescription of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments\nThe 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.\nexample: IFRS 13 IE65 a i, example: IFRS 13 93 g\nifrs-full\nDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities\ntext\nDescription of group within entity that decides entity's valuation policies and procedures, liabilities\nThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities.\nexample: IFRS 13 IE65 a i, example: IFRS 13 93 g\nifrs-full\nDescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections\nX.XX instant\nGrowth rate used to extrapolate cash flow projections\nThe 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]]\ndisclosure: IAS 36 134 d iv, disclosure: IAS 36 134 e iv\nifrs-full\nDescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed\ntext\nDescription of hedging instruments used to hedge risk exposures and how they are used\nThe description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 22B a\nifrs-full\nDescriptionOfHistoricalInformationAboutCounterpartyDefaultRates\ntext\nDescription of historical information about counterparty default rates\nThe description of historical information about default rates of the party to the transaction other than the entity.\nexample: IFRS 7 IG23 c - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDescriptionOfHowAcquirerObtainedControlOfAcquiree\ntext\nDescription of how acquirer obtained control of acquiree\nThe 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.\ndisclosure: IFRS 3 B64 d\nifrs-full\nDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nDescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable\ntext\nDescription of how entity determined maximum economic benefit available\nThe 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]]\ndisclosure: IAS 19 141 c iv\nifrs-full\nDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets\ntext\nDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets\nThe 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.\nexample: IFRS 13 IE65 d, example: IFRS 13 93 g\nifrs-full\nDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments\ntext\nDescription 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\nThe 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]]\nexample: IFRS 13 IE65 d, example: IFRS 13 93 g\nifrs-full\nDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities\ntext\nDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities\nThe 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.\nexample: IFRS 13 IE65 d, example: IFRS 13 93 g\nifrs-full\nDescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored\ntext\nDescription of how entity determined which structured entities it sponsored\nThe description of how the entity has determined which structured entities it has sponsored.\ndisclosure: IFRS 12 27 a\nifrs-full\nDescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17\ntext\nDescription of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17\nThe description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 127 - Effective 2021-01-01\nifrs-full\nDescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness\ntext\nDescription of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness\nThe 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]]\ndisclosure: IFRS 7 22B b\nifrs-full\nDescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre\ntext\nDescription of how entity establishes hedge ratio and what sources of hedge ineffectiveness are\nThe 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]\ndisclosure: IFRS 7 22B c\nifrs-full\nDescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17\ntext\nDescription of how entity manages liquidity risk that arises from contracts within scope of IFRS 17\nThe description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]\ndisclosure: IFRS 17 132 a - Effective 2021-01-01\nifrs-full\nDescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets\ntext\nDescription of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets\nThe description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.\ndisclosure: IFRS 7 23C b ii\nifrs-full\nDescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses\ntext\nDescription of how forward-looking information has been incorporated into determination of expected credit losses\nThe description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.\ndisclosure: IFRS 7 35G b\nifrs-full\nDescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty\ntext\nDescription of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty\nThe 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]]\ndisclosure: IFRS 14 30 c\nifrs-full\nDescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9\ntext\nDescription of how insurer concluded that it qualifies for temporary exemption from IFRS 9\nThe description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.\ndisclosure: IFRS 4 39C - Expiry date 2021-01-01\nifrs-full\nDescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance\ntext\nDescription of how insurer determined that it did not engage in significant activity unconnected with insurance\nThe description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.\ndisclosure: IFRS 4 39C b - Expiry date 2021-01-01\nifrs-full\nDescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 3 B64 m\nifrs-full\nDescriptionOfHowManagementDeterminesConcentrations\ntext\nDescription of how management determines concentrations\nThe description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 B8 a\nifrs-full\nDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets\ntext\nDescription of how third-party information was taken into account when measuring fair value, assets\nThe 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.\nexample: IFRS 13 IE64 b, example: IFRS 13 92\nifrs-full\nDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments\ntext\nDescription of how third-party information was taken into account when measuring fair value, entity's own equity instruments\nThe 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]]\nexample: IFRS 13 IE64 b, example: IFRS 13 92\nifrs-full\nDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities\ntext\nDescription of how third-party information was taken into account when measuring fair value, liabilities\nThe 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.\nexample: IFRS 13 IE64 b, example: IFRS 13 92\nifrs-full\nDescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate\ntext\nDescription of identification of financial statements to which separate financial statements relate\nThe description of the identity of financial statements to which separate financial statements relate.\ndisclosure: IAS 27 17\nifrs-full\nDescriptionOfIdentityOfRateRegulators\ntext\nDescription of identity of rate regulator(s)\nThe 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.\ndisclosure: IFRS 14 30 b\nifrs-full\nDescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax\ntext\nDescription of impact of rate regulation on current and deferred tax\nThe 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.\ndisclosure: IFRS 14 34\nifrs-full\nDescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan\ntext\nDescription of information about surplus or deficit of multi-employer or state plan\nThe 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]]\ndisclosure: IAS 19 148 d iv\nifrs-full\nDescriptionOfInformationWhereFairValueDisclosuresNotRequired\ntext\nDescription of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably\nThe description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.\ndisclosure: IFRS 7 30 a - Expiry date 2021-01-01\nifrs-full\nDescriptionOfInitialApplicationOfStandardsOrInterpretations\ntext block\nDisclosure of initial application of standards or interpretations [text block]\nThe disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]\ndisclosure: IAS 8 28\nifrs-full\nDescriptionOfInputsToOptionPricingModelShareOptionsGranted\ntext\nDescription of inputs to option pricing model, share options granted\nThe description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]\ndisclosure: IFRS 2 47 a i\nifrs-full\nDescriptionOfInputsUsedInFairValueMeasurementAssets\ntext\nDescription of inputs used in fair value measurement, assets\nThe 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.\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of inputs used in fair value measurement, entity's own equity instruments\nThe 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.\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfInputsUsedInFairValueMeasurementLiabilities\ntext\nDescription of inputs used in fair value measurement, liabilities\nThe 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.\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfIntentionsToProvideSupportToStructuredEntity\ntext\nDescription of intentions to provide support to structured entity\nThe 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.\ndisclosure: IFRS 12 17, disclosure: IFRS 12 31\nifrs-full\nDescriptionOfInternalCreditRatingsProcess\ntext\nDescription of internal credit ratings process\nThe description of the entity's process for internal credit ratings. [Refer: Internal credit grades [member]]\nexample: IFRS 7 IG25 a - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets\ntext\nDescription of internal reporting procedures for discussing and assessing fair value measurements, assets\nThe 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.\nexample: IFRS 13 IE65 a iii, example: IFRS 13 93 g\nifrs-full\nDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments\ntext\nDescription of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments\nThe 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]]\nexample: IFRS 13 IE65 a iii, example: IFRS 13 93 g\nifrs-full\nDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities\ntext\nDescription of internal reporting procedures for discussing and assessing fair value measurements, liabilities\nThe 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.\nexample: IFRS 13 IE65 a iii, example: IFRS 13 93 g\nifrs-full\nDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets\ntext\nDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets\nThe 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]]\ndisclosure: IFRS 13 93 h i\nifrs-full\nDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 13 93 h i\nifrs-full\nDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities\ntext\nDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities\nThe 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]]\ndisclosure: IFRS 13 93 h i\nifrs-full\nDescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel\ntext\nDescription of investment property, at cost or in accordance with IFRS 16 within fair value model\nThe 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]\ndisclosure: IAS 40 78 a\nifrs-full\nDescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel\ntext\nDescription of investment property where fair value information is unreliable, cost model\nThe description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]\ndisclosure: IAS 40 79 e i\nifrs-full\nDescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome\ntext\nDescription of investments in equity instruments designated at fair value through other comprehensive income\nThe description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]\ndisclosure: IFRS 7 11A a\nifrs-full\nDescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers\ntext\nDescription of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers\nThe 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]\ndisclosure: IFRS 15 123\nifrs-full\nDescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments\ntext\nDescription of judgements made by management in applying aggregation criteria for operating segments\nThe description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]\ndisclosure: IFRS 8 22 aa\nifrs-full\nDescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers\ntext\nDescription of judgements made in determining amount of costs to obtain or fulfil contracts with customers\nThe 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]\ndisclosure: IFRS 15 127 a\nifrs-full\nDescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate\ntext\nDescription of justification for using growth rate that exceeds long-term average growth rate\nThe 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]]\ndisclosure: IAS 36 134 d iv\nifrs-full\nDescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections\ntext\nDescription of key assumptions on which management has based cash flow projections\nThe 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]]\ndisclosure: IAS 36 134 d i, disclosure: IAS 36 135 c\nifrs-full\nDescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal\ntext\nDescription of key assumptions on which management has based determination of fair value less costs of disposal\nThe 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]]\ndisclosure: IAS 36 134 e i, disclosure: IAS 36 130 f iii\nifrs-full\nDescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised\ntext\nDescription of level of fair value hierarchy within which fair value measurement is categorised\nThe 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]]\ndisclosure: IAS 36 134 e iiA, disclosure: IAS 36 130 f i\nifrs-full\nDescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions\ntext\nDescription of limitations of methods used in preparing sensitivity analysis for actuarial assumptions\nThe description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]\ndisclosure: IAS 19 145 b\nifrs-full\nDescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised\ntext\nDescription of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised\nThe 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]]\ndisclosure: IFRS 3 B64 p ii\nifrs-full\nDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments\ntext\nDescription of line item in statement of comprehensive income that includes reclassification adjustments\nThe 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.\ndisclosure: IFRS 7 24C b v\nifrs-full\nDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness\ntext\nDescription of line item in statement of comprehensive income that includes recognised hedge ineffectiveness\nThe description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]\ndisclosure: IFRS 7 24C a ii, disclosure: IFRS 7 24C b iii\nifrs-full\nDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem\ntext\nDescription of line item in statement of financial position that includes hedged item\nThe description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]\ndisclosure: IFRS 7 24B a iii\nifrs-full\nDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument\ntext\nDescription of line item in statement of financial position that includes hedging instrument\nThe description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 24A b\nifrs-full\nDescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\ntext\nDescription 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\nThe 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]\ndisclosure: IFRS 3 B64 m\nifrs-full\nDescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\ntext\nDescription of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination\nThe 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]\ndisclosure: IFRS 3 B64 l iii\nifrs-full\nDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets\ntext\nDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets\nThe 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]\ndisclosure: IFRS 13 93 e ii\nifrs-full\nDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments\nThe 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]\ndisclosure: IFRS 13 93 e ii\nifrs-full\nDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities\ntext\nDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities\nThe 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]\ndisclosure: IFRS 13 93 e ii\nifrs-full\nDescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised\ntext\nDescription of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised\nThe 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]]\ndisclosure: IFRS 12 9B c\nifrs-full\nDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets\ntext\nDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets\nThe 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]]\ndisclosure: IFRS 13 93 e i\nifrs-full\nDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e i\nifrs-full\nDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities\ntext\nDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities\nThe 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]]\ndisclosure: IFRS 13 93 e i\nifrs-full\nDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 13 93 f\nifrs-full\nDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 13 93 f\nifrs-full\nDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 13 93 f\nifrs-full\nDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded\ntext\nDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included\nThe 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]\ndisclosure: IAS 36 126 a\nifrs-full\nDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed\ntext\nDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed\nThe 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]\ndisclosure: IAS 36 126 b\nifrs-full\nDescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised\ntext\nDescription of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised\nThe description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.\ndisclosure: IFRS 12 29 b\nifrs-full\nDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities\ntext\nDescription of line items in statement of financial position which include lease liabilities\nThe description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]\ndisclosure: IFRS 16 47 b\nifrs-full\nDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets\ntext\nDescription of line items in statement of financial position which include right-of-use assets\nThe description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]\ndisclosure: IFRS 16 47 a ii\nifrs-full\nDescriptionOfLinkBetweenReimbursementRightAndRelatedObligation\ntext\nDescription of link between reimbursement right and related obligation\nThe description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value]\ndisclosure: IAS 19 140 b\nifrs-full\nDescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination\ntext\nDescription of major assumptions made concerning future events, contingent liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j\nifrs-full\nDescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions\ntext\nDescription of major assumptions made concerning future events, other provisions\nThe description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]\ndisclosure: IAS 37 85 b\nifrs-full\nDescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions\ntext\nDescription of management's approach to determining values assigned to key assumptions\nThe 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.\ndisclosure: IAS 36 134 d ii, disclosure: IAS 36 135 d, disclosure: IAS 36 134 e ii\nifrs-full\nDescriptionOfManagingLiquidityRisk\ntext block\nDisclosure of how entity manages liquidity risk [text block]\nThe disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]\ndisclosure: IFRS 7 39 c\nifrs-full\nDescriptionOfMaterialReconcilingItems\ntext\nDescription of material reconciling items\nThe description of all material reconciling items. [Refer: Material reconciling items [member]]\ndisclosure: IFRS 8 28\nifrs-full\nDescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement\ntext\nDescription of maximum term of options granted for share-based payment arrangement\nThe 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]]\ndisclosure: IFRS 2 45 a\nifrs-full\nDescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate\ntext\nDescription of measurement basis for non-controlling interest in acquiree recognised at acquisition date\nThe 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]\ndisclosure: IFRS 3 B64 o i\nifrs-full\nDescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements\ntext\nDescription of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements\nThe 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]\ndisclosure: IFRS 7 B42\nifrs-full\nDescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements\ntext\nDescription of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements\nThe 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]\ndisclosure: IFRS 7 B42\nifrs-full\nDescriptionOfMethodOfSettlementForSharebasedPaymentArrangement\ntext\nDescription of method of settlement for share-based payment arrangement\nThe 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]]\ndisclosure: IFRS 2 45 a\nifrs-full\nDescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss\ntext\nDescription 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\nThe 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]\ndisclosure: IFRS 7 11 c\nifrs-full\nDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions\ntext\nDescription of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions\nThe description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]\ndisclosure: IAS 19 145 b\nifrs-full\nDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17\ntext\nDescription of methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17\nThe 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.\ndisclosure: IFRS 17 128 b - Effective 2021-01-01\nifrs-full\nDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets\ntext\nDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets\nThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.\nexample: IFRS 13 IE65 e, example: IFRS 13 93 g\nifrs-full\nDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments\nThe 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]]\nexample: IFRS 13 IE65 e, example: IFRS 13 93 g\nifrs-full\nDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities\ntext\nDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities\nThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.\nexample: IFRS 13 IE65 e, example: IFRS 13 93 g\nifrs-full\nDescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods\ntext\nDescription of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods\nThe description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.\ndisclosure: IFRS 17 117 a - Effective 2021-01-01\nifrs-full\nDescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue\ntext\nDescription of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue\nThe 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]\ndisclosure: IFRIC 17 17 c\nifrs-full\nDescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17\ntext\nDescription of methods used to measure risks that arise from contracts within scope of IFRS 17\nThe description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 124 b - Effective 2021-01-01\nifrs-full\nDescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers\ntext\nDescription of methods used to recognise revenue from contracts with customers\nThe description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]\ndisclosure: IFRS 15 124 a\nifrs-full\nDescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach\ntext\nDescription of method to recognise insurance acquisition cash flows when using premium allocation approach\nThe 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)]\ndisclosure: IFRS 17 97 c - Effective 2021-01-01\nifrs-full\nDescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted\ntext\nDescription of method used and assumptions made to incorporate effects of expected early exercise, share options granted\nThe description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.\ndisclosure: IFRS 2 47 a i\nifrs-full\nDescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers\ntext\nDescription of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers\nThe 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]\ndisclosure: IFRS 15 127 b\nifrs-full\nDescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate\ntext block\nDescription of nature of accounting errors in prior periods [text block]\nThe description of the nature of accounting errors in prior periods.\ndisclosure: IAS 8 49 a\nifrs-full\nDescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration\ntext\nDescription of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration\nThe 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]]\ndisclosure: IFRS 3 B67 a iii\nifrs-full\nDescriptionOfNatureAndAmountOfChangeInAccountingEstimate\ntext block\nDescription of nature of change in accounting estimate [text block]\nThe 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.\ndisclosure: IAS 8 39\nifrs-full\nDescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod\ntext\nDescription of nature and amount of change in estimate during final interim period\nThe 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.\ndisclosure: IAS 34 26\nifrs-full\nDescriptionOfNatureAndCarryingAmountOfAssetsObtained\ntext\nDescription of nature of assets obtained by taking possession of collateral or calling on other credit enhancements\nThe 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]\ndisclosure: IFRS 7 38 a\nifrs-full\nDescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments\ntext\nDescription of nature and effect of any asymmetrical allocations to reportable segments\nThe 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]]\ndisclosure: IFRS 8 27 f\nifrs-full\nDescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements\ntext\nDescription of nature and extent of government grants for agricultural activity recognised in financial statements\nThe description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]\ndisclosure: IAS 41 57 a\nifrs-full\nDescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements\ntext\nDescription of nature and extent of government grants recognised in financial statements\nThe description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]\ndisclosure: IAS 20 39 b\nifrs-full\nDescriptionOfNatureAndExtentOfRateregulatedActivity\ntext\nDescription of nature and extent of rate-regulated activity\nThe description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]\ndisclosure: IFRS 14 30 a\nifrs-full\nDescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent\ntext\nDescription of nature and extent of significant restrictions on transfer of funds to entity\nThe 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.\ndisclosure: IFRS 12 22 a, disclosure: IFRS 12 19D a\nifrs-full\nDescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 12 13 b\nifrs-full\nDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue\ntext\nDescription of nature and financial effect of business combinations after reporting period before statements authorised for issue\nThe 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]]\ndisclosure: IFRS 3 59 b\nifrs-full\nDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod\ntext\nDescription of nature and financial effect of business combinations during period\nThe description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 59 a\nifrs-full\nDescriptionOfNatureAndPurposeOfReservesWithinEquity\ntext\nDescription of nature and purpose of reserves within equity\nThe description of the nature and purpose of reserves within equity. [Refer: Other reserves]\ndisclosure: IAS 1 79 b\nifrs-full\nDescriptionOfNatureOfActivitiesOfBiologicalAssets\ntext\nDescription of nature of activities of biological assets\nThe description of the nature of activities involving biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 46 a\nifrs-full\nDescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear\ntext\nDescription of nature of assets with significant risk of material adjustments within next financial year\nThe 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.\ndisclosure: IAS 1 125 a\nifrs-full\nDescriptionOfNatureOfBenefitsProvidedByPlan\ntext\nDescription of nature of benefits provided by plan\nThe 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]]\ndisclosure: IAS 19 139 a i\nifrs-full\nDescriptionOfNatureOfChangeInAccountingPolicy\ntext\nDescription of nature of change in accounting policy\nThe description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]\ndisclosure: IAS 8 28 c\nifrs-full\nDescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 8 27 e\nifrs-full\nDescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue\ntext\nDescription of nature of class of assets measured at fair value\nThe 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]]\nexample: IFRS 13 IE64 a, example: IFRS 13 92\nifrs-full\nDescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue\ntext\nDescription of nature of class of entity's own equity instruments measured at fair value\nThe 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]]\nexample: IFRS 13 IE64 a, example: IFRS 13 92\nifrs-full\nDescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue\ntext\nDescription of nature of class of liabilities measured at fair value\nThe 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]]\nexample: IFRS 13 IE64 a, example: IFRS 13 92\nifrs-full\nDescriptionOfNatureOfContingentAssets\ntext\nDescription of nature of contingent assets\nThe 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.\ndisclosure: IAS 37 89\nifrs-full\nDescriptionOfNatureOfCounterparty\ntext\nDescription of nature of counterparty\nThe description of the nature of the party to a transaction other than the entity.\nexample: IFRS 7 IG23 b - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets\ntext\nDescription of nature of differences between measurements of reportable segments' assets and entity's assets\nThe 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]]\ndisclosure: IFRS 8 27 c\nifrs-full\nDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities\ntext\nDescription of nature of differences between measurements of reportable segments' liabilities and entity's liabilities\nThe 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]]\ndisclosure: IFRS 8 27 d\nifrs-full\nDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 8 27 b\nifrs-full\nDescriptionOfNatureOfEntitysOperationsAndPrincipalActivities\ntext\nDescription of nature of entity's operations and principal activities\nThe description of the nature of the entity's operations and principal activities.\ndisclosure: IAS 1 138 b\nifrs-full\nDescriptionOfNatureOfEntitysRelationshipWithAssociate\ntext\nDescription of nature of entity's relationship with associate\nThe 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]]\ndisclosure: IFRS 12 21 a ii\nifrs-full\nDescriptionOfNatureOfEntitysRelationshipWithJointOperation\ntext\nDescription of nature of entity's relationship with joint operation\nThe 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]]\ndisclosure: IFRS 12 21 a ii\nifrs-full\nDescriptionOfNatureOfEntitysRelationshipWithJointVenture\ntext\nDescription of nature of entity's relationship with joint venture\nThe 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]]\ndisclosure: IFRS 12 21 a ii\nifrs-full\nDescriptionOfNatureOfFinancialStatements\ntext\nDescription of nature of financial statements\nThe description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).\ndisclosure: IAS 1 51 b, disclosure: IAS 27 16 a, disclosure: IAS 27 17 a\nifrs-full\nDescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer\ntext\nDescription of nature of goods or services that entity has promised to transfer\nThe description of the nature of the goods or services that the entity has promised to transfer to customers.\ndisclosure: IFRS 15 119 c\nifrs-full\nDescriptionOfNatureOfImpendingChangeInAccountingPolicy\ntext\nDescription of nature of impending change in accounting policy\nThe 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.\nexample: IAS 8 31 b\nifrs-full\nDescriptionOfNatureOfIndividualAsset\ntext\nDescription of nature of individual asset\nThe description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]\ndisclosure: IAS 36 130 c i\nifrs-full\nDescriptionOfNatureOfInterestInFunds\ntext\nDescription of nature of interest in funds\nThe description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds.\ndisclosure: IFRIC 5 11\nifrs-full\nDescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4\ntext\nDescription of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4\nThe description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.\ndisclosure: IFRS 4 39C a - Expiry date 2021-01-01\nifrs-full\nDescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear\ntext\nDescription of nature of liabilities with significant risk of material adjustments within next financial year\nThe 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.\ndisclosure: IAS 1 125 a\nifrs-full\nDescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs\ntext\nDescription of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs\nThe 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]]\ndisclosure: IFRS 1 22 b\nifrs-full\nDescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation\ntext\nDescription of nature of necessary adjustments to provide comparative information\nThe 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.\ndisclosure: IAS 1 42 b\nifrs-full\nDescriptionOfNatureOfNonadjustingEventAfterReportingPeriod\ntext\nDescription of nature of non-adjusting event after reporting period\nThe description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]\ndisclosure: IAS 10 21 a\nifrs-full\nDescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue\ntext\nDescription of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue\nThe 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.\ndisclosure: IFRIC 17 17 a\nifrs-full\nDescriptionOfNatureOfObligationContingentLiabilities\ntext\nDescription of nature of obligation, contingent liabilities\nThe description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]\ndisclosure: IAS 37 86\nifrs-full\nDescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination\ntext\nDescription of nature of obligation, contingent liabilities in business combination\nThe description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]\ndisclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i\nifrs-full\nDescriptionOfNatureOfObligationOtherProvisions\ntext\nDescription of nature of obligation, other provisions\nThe description of the nature of the obligation for other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 85 a\nifrs-full\nDescriptionOfNatureOfReclassificationOrChangesInPresentation\ntext\nDescription of nature of reclassifications or changes in presentation\nThe description of the nature of reclassifications or changes in presentation.\ndisclosure: IAS 1 41 a\nifrs-full\nDescriptionOfNatureOfRegulatoryRatesettingProcess\ntext\nDescription of nature of regulatory rate-setting process\nThe description of the nature of the regulatory rate-setting process.\ndisclosure: IFRS 14 30 a\nifrs-full\nDescriptionOfNatureOfRelatedPartyRelationship\ntext\nDescription of nature of related party relationship\nThe description of the nature of the related party relationships. [Refer: Related parties [member]]\ndisclosure: IAS 24 18\nifrs-full\nDescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities\ntext\nDescription of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities\nThe 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]\ndisclosure: IFRS 7 42D c\nifrs-full\nDescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower\ntext\nDescription of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights\nThe 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.\nexample: IFRS 12 9 b\nifrs-full\nDescriptionOfNatureOfRisksBeingHedged\ntext\nDescription of nature of risks being hedged\nThe description of the nature of risks being hedged.\ndisclosure: IFRS 7 22 c - Expiry date 2021-01-01\nifrs-full\nDescriptionOfNatureOfVoluntaryChangeInAccountingPolicy\ntext\nDescription of nature of voluntary change in accounting policy\nThe description of the nature of a voluntary change in accounting policy.\ndisclosure: IAS 8 29 a\nifrs-full\nDescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified\ntext\nDescription of non-current asset or disposal group held for sale which were sold or reclassified\nThe 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]]\ndisclosure: IFRS 5 41 a\nifrs-full\nDescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets\ntext\nDescription of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce\nThe description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]\ndisclosure: IAS 41 46 b\nifrs-full\nDescriptionOfObjectivesPoliciesAndProcessesForManagingRisk\ntext\nDescription of objectives, policies and processes for managing risk\nThe description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 33 b\nifrs-full\nDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks\ntext\nDescription of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks\nThe 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]]\ndisclosure: IFRS 4 39 a - Expiry date 2021-01-01\nifrs-full\nDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17\ntext\nDescription of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17\nThe description of the entity's objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 124 b - Effective 2021-01-01\nifrs-full\nDescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations\ntext\nDescription of obligations for returns, refunds and other similar obligations\nThe description of obligations for returns, refunds and other similar obligations in contracts with customers.\ndisclosure: IFRS 15 119 d\nifrs-full\nDescriptionOfOptionLifeShareOptionsGranted\nX.XX duration\nOption life, share options granted\nThe option life of share options granted.\ndisclosure: IFRS 2 47 a i\nifrs-full\nDescriptionOfOptionPricingModelShareOptionsGranted\ntext\nDescription of option pricing model, share options granted\nThe description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]\ndisclosure: IFRS 2 47 a i\nifrs-full\nDescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements\ntext block\nDescription of other accounting policies relevant to understanding of financial statements [text block]\nThe description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.\ndisclosure: IAS 1 117 b\nifrs-full\nDescriptionOfOtherEquityInterest\ntext\nDescription of rights, preferences and restrictions attaching to category of equity interest by entity without share capital\nThe 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]\ndisclosure: IAS 1 80\nifrs-full\nDescriptionOfOtherInformationUsedToAssessCreditQuality\ntext\nDescription of other information used to assess credit quality\nThe 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]]\nexample: IFRS 7 IG23 d - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted\ntext\nDescription of other inputs to options pricing model, share options granted\nThe description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]\ndisclosure: IFRS 2 47 a i\nifrs-full\nDescriptionOfOtherTransactionsThatAreCollectivelySignificant\ntext\nDescription of other transactions that are collectively significant\nThe 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.\ndisclosure: IAS 24 26 b ii\nifrs-full\nDescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices\ntext\nDescription of performance obligations to arrange for another party to transfer goods or services\nThe description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]\ndisclosure: IFRS 15 119 c\nifrs-full\nDescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss\ntext\nDescription of periods when cash flows affect profit or loss\nThe description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]\ndisclosure: IFRS 7 23 a - Expiry date 2021-01-01\nifrs-full\nDescriptionOfPeriodsWhenCashFlowsExpectedToOccur\ntext\nDescription of periods when cash flows expected to occur\nThe description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]\ndisclosure: IFRS 7 23 a - Expiry date 2021-01-01\nifrs-full\nDescriptionOfPlanAmendmentsCurtailmentsAndSettlements\ntext\nDescription of plan amendments, curtailments and settlements\nThe description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 19 139 c\nifrs-full\nDescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations\ntext block\nDescription of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]\nThe 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]]\ndisclosure: IFRS 7 38 b\nifrs-full\nDescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities\ntext block\nDescription of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]\nThe 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]]\ndisclosure: IAS 19 149 b\nifrs-full\nDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets\ntext\nDescription of policy for determining when transfers between levels are deemed to have occurred, assets\nThe 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.\ndisclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95\nifrs-full\nDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments\ntext\nDescription of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95\nifrs-full\nDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities\ntext\nDescription of policy for determining when transfers between levels are deemed to have occurred, liabilities\nThe 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.\ndisclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95\nifrs-full\nDescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively\ntext\nDescription of practical expedients used when applying IFRS 15 retrospectively\nThe description of the practical expedients that have been used when applying IFRS 15 retrospectively.\ndisclosure: IFRS 15 C6 a\nifrs-full\nDescriptionOfPresentationCurrency\ntext\nDescription of presentation currency\nThe description of the currency in which the financial statements are presented.\ndisclosure: IAS 1 51 d, disclosure: IAS 21 53\nifrs-full\nDescriptionOfPrimaryReasonsForBusinessCombination\ntext\nDescription of primary reasons for business combination\nThe description of the primary reasons for a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 d\nifrs-full\nDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets\ntext\nDescription of process for analysing changes in fair value measurements, assets\nThe description of the process for analysing changes in the fair value measurements of assets from period to period.\nexample: IFRS 13 IE65 c, example: IFRS 13 93 g\nifrs-full\nDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments\ntext\nDescription of process for analysing changes in fair value measurements, entity's own equity instruments\nThe 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]]\nexample: IFRS 13 IE65 c, example: IFRS 13 93 g\nifrs-full\nDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities\ntext\nDescription of process for analysing changes in fair value measurements, liabilities\nThe description of the process for analysing changes in the fair value measurements of liabilities from period to period.\nexample: IFRS 13 IE65 c, example: IFRS 13 93 g\nifrs-full\nDescriptionOfRatingAgenciesUsed\ntext\nDescription of rating agencies used\nThe description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets]\nexample: IFRS 7 IG24 b - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDescriptionOfReasonForChangeInFunctionalCurrency\ntext\nDescription of reason for change in functional currency\nThe 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.\ndisclosure: IAS 21 54\nifrs-full\nDescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis\ntext\nDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis\nThe 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]]\ndisclosure: IFRS 7 40 c\nifrs-full\nDescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome\ntext\nDescription of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income\nThe 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]]\ndisclosure: IFRS 7 11B a\nifrs-full\nDescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance\ntext\nDescription of reason for reassessment whether insurer's activities are predominantly connected with insurance\nThe description of the reason for the reassessment whether an insurer's activities are predominantly connected with insurance.\ndisclosure: IFRS 4 39C c i - Expiry date 2021-01-01\nifrs-full\nDescriptionOfReasonForReclassificationOrChangesInPresentation\ntext\nDescription of reason for reclassifications or changes in presentation\nThe description of the reason for the reclassifications or changes in presentation.\ndisclosure: IAS 1 41 c\nifrs-full\nDescriptionOfReasonForUsingLongerOrShorterReportingPeriod\ntext\nDescription of reason for using longer or shorter reporting period\nThe 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.\ndisclosure: IAS 1 36 a\nifrs-full\nDescriptionOfReasonForUsingPresentationAlternative\ntext\nDescription of reason for using presentation alternative\nThe 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]\ndisclosure: IFRS 7 11A b\nifrs-full\nDescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost\ntext\nDescription of reason for derecognition of financial assets measured at amortised cost\nThe description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]\ndisclosure: IFRS 7 20A\nifrs-full\nDescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent\ntext\nDescription 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\nThe 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]\ndisclosure: IFRS 7 11 b\nifrs-full\nDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets\ntext\nDescription of reasons for change in valuation technique used in fair value measurement, assets\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities\ntext\nDescription of reasons for change in valuation technique used in fair value measurement, liabilities\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal\ntext\nDescription of reasons for change in valuation technique used to measure fair value less costs of disposal\nThe description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]\ndisclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii\nifrs-full\nDescriptionOfReasonsForChangeOfInvestmentEntityStatus\ntext\nDescription of reasons for change of investment entity status\nThe description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]\ndisclosure: IFRS 12 9B\nifrs-full\nDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions\ntext\nDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions\nThe 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]]\ndisclosure: IAS 19 145 c\nifrs-full\nDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 17 128 c - Effective 2021-01-01\nifrs-full\nDescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods\ntext\nDescription of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods\nThe 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.\ndisclosure: IFRS 17 117 b - Effective 2021-01-01\nifrs-full\nDescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified\ntext\nDescription of reasons for changing way cash-generating unit is identified\nThe 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]]\ndisclosure: IAS 36 130 d iii\nifrs-full\nDescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics\ntext\nDescription of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics\nThe 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]]\ndisclosure: IFRS 12 9A\nifrs-full\nDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 17 C33 b - Effective 2021-01-01\nifrs-full\nDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation\ntext\nDescription 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\nThe 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]\ndisclosure: IFRS 9 7.2.34 d\nifrs-full\nDescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 7 42J b\nifrs-full\nDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation\ntext\nDescription 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\nThe 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]\ndisclosure: IFRS 9 7.2.34 d\nifrs-full\nDescriptionOfReasonsForFairValueMeasurementAssets\ntext\nDescription of reasons for fair value measurement, assets\nThe description of the reasons for the fair value measurement of assets.\ndisclosure: IFRS 13 93 a\nifrs-full\nDescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of reasons for fair value measurement, entity's own equity instruments\nThe description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]\ndisclosure: IFRS 13 93 a\nifrs-full\nDescriptionOfReasonsForFairValueMeasurementLiabilities\ntext\nDescription of reasons for fair value measurement, liabilities\nThe description of the reasons for the fair value measurement of liabilities.\ndisclosure: IFRS 13 93 a\nifrs-full\nDescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo\ntext\nDescription of reasons for providing support to structured entity without having contractual obligation to do so\nThe 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.\ndisclosure: IFRS 12 15 b, disclosure: IFRS 12 30 b\nifrs-full\nDescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo\ntext\nDescription of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so\nThe 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]]\ndisclosure: IFRS 12 19E b\nifrs-full\nDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets\ntext\nDescription of reasons for transfers into Level 3 of fair value hierarchy, assets\nThe description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments\ntext\nDescription of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities\ntext\nDescription of reasons for transfers into Level 3 of fair value hierarchy, liabilities\nThe description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nDescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity\ntext\nDescription of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income\nThe 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]\ndisclosure: IFRS 7 10 c\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets\ntext\nDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments\ntext\nDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities\ntext\nDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets\ntext\nDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments\ntext\nDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities\ntext\nDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets\ntext\nDescription of reasons for transfers out of Level 3 of fair value hierarchy, assets\nThe 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]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments\ntext\nDescription of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities\ntext\nDescription of reasons for transfers out of Level 3 of fair value hierarchy, liabilities\nThe 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]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nDescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation\ntext\nDescription of reasons why applying new accounting policy provides reliable and more relevant information\nThe description of reasons why applying a new accounting policy provides reliable and more relevant information.\ndisclosure: IAS 8 29 b\nifrs-full\nDescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete\ntext\nDescription of reasons why initial accounting for business combination is incomplete\nThe description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B67 a i\nifrs-full\nDescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably\ntext\nDescription of reasons why liability cannot be measured reliably\nThe 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]]\ndisclosure: IFRS 3 B64 j ii\nifrs-full\nDescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome\ntext\nDescription of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent\nThe 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.\nexample: IFRS 12 9 e\nifrs-full\nDescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome\ntext\nDescription of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent\nThe 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.\nexample: IFRS 12 9 d\nifrs-full\nDescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw\ntext\nDescription of reasons why separate financial statements are prepared if not required by law\nThe description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]\ndisclosure: IAS 27 17 a\nifrs-full\nDescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase\ntext\nDescription of reasons why bargain purchase transaction resulted in gain\nThe description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]\ndisclosure: IFRS 3 B64 n ii\nifrs-full\nDescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared\ntext\nDescription of fact that exemption from consolidation has been used\nThe description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]\ndisclosure: IAS 27 16 a\nifrs-full\nDescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs\ntext\nDescription of reason why entity is resuming application of IFRSs\nThe 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.\ndisclosure: IFRS 1 23A b\nifrs-full\nDescriptionOfReasonWhyEntityStoppedApplyingIFRSs\ntext\nDescription of reason why entity stopped applying IFRSs\nThe 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.\ndisclosure: IFRS 1 23A a\nifrs-full\nDescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures\ntext\nDescription 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\nThe 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)]\ndisclosure: IFRS 17 113 a - Effective 2021-01-01\nifrs-full\nDescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl\ntext\nDescription 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\nThe 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.\nexample: IFRS 12 9 a\nifrs-full\nDescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable\ntext\nDescription of reason why fair value of goods or services received cannot be reliably estimated\nThe 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.\ndisclosure: IFRS 2 49\nifrs-full\nDescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable\ntext\nDescription of fact that amounts presented in financial statements are not entirely comparable\nThe 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.\ndisclosure: IAS 1 36 b\nifrs-full\nDescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse\ntext\nDescription of reason why non-financial asset is being used in manner different from highest and best use\nThe 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.\ndisclosure: IFRS 13 93 i\nifrs-full\nDescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency\ntext\nDescription of reason why presentation currency is different from functional currency\nThe 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.\ndisclosure: IAS 21 53\nifrs-full\nDescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable\ntext\nDescription of reason why reclassification of comparative amounts is impracticable\nThe description of the reason why the reclassification of comparative amounts is impracticable.\ndisclosure: IAS 1 42 a\nifrs-full\nDescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible\ntext\nDescription of reason why regulatory deferral account balance is no longer fully recoverable or reversible\nThe description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]\ndisclosure: IFRS 14 36\nifrs-full\nDescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan\ntext\nDescription of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan\nThe 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]]\ndisclosure: IAS 19 148 d ii\nifrs-full\nDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate\ntext\nDescription of reason why using different reporting date or period for associate\nThe 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]]\ndisclosure: IFRS 12 22 b ii\nifrs-full\nDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture\ntext\nDescription of reason why using different reporting date or period for joint venture\nThe 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]]\ndisclosure: IFRS 12 22 b ii\nifrs-full\nDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary\ntext\nDescription of reason why using different reporting date or period for subsidiary\nThe 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]]\ndisclosure: IFRS 12 11 b\nifrs-full\nDescriptionOfRedesignatedFinancialAssets\ntext\nDescription of redesignated financial assets\nThe description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]\ndisclosure: IFRS 1 29\nifrs-full\nDescriptionOfRedesignatedFinancialLiabilities\ntext\nDescription of redesignated financial liabilities\nThe description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]\ndisclosure: IFRS 1 29A, disclosure: IFRS 1 29 - Expiry date 2021-01-01\nifrs-full\nDescriptionOfRegulatoryFrameworkInWhichPlanOperates\ntext\nDescription of regulatory framework in which plan operates\nThe 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]]\ndisclosure: IAS 19 139 a ii\nifrs-full\nDescriptionOfRelationshipBetweenInternalAndExternalRatings\ntext\nDescription of relationship between internal and external ratings\nThe description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]\nexample: 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\nifrs-full\nDescriptionOfReportableSegmentToWhichIndividualAssetBelongs\ntext\nDescription of reportable segment to which individual asset belongs\nThe description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]\ndisclosure: IAS 36 130 c ii\nifrs-full\nDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment\ntext\nDescription of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment\nThe 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]\ndisclosure: IAS 16 77 f\nifrs-full\nDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets\ntext\nDescription of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets\nThe 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]\ndisclosure: IFRS 16 57\nifrs-full\nDescriptionOfRetirementBenefitPlan\ntext\nDescription of retirement benefit plan\nThe description of a retirement benefit plan, either as part of the financial statements or in a separate report.\ndisclosure: IAS 26 36\nifrs-full\nDescriptionOfRetirementBenefitsPromisedToParticipants\ntext\nDescription of retirement benefits promised to participants\nThe description of the retirement benefits promised to participants in retirement benefit plans.\ndisclosure: IAS 26 36 e\nifrs-full\nDescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement\ntext\nDescription of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement\nThe 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]\ndisclosure: IFRS 7 13E\nifrs-full\nDescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement\ntext\nDescription of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement\nThe 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]\ndisclosure: IFRS 7 13E\nifrs-full\nDescriptionOfRiskFreeInterestRateShareOptionsGranted\nX.XX duration\nRisk free interest rate, share options granted\nThe 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]]\ndisclosure: IFRS 2 47 a i\nifrs-full\nDescriptionOfRisksToWhichPlanExposesEntity\ntext\nDescription of risks to which plan exposes entity\nThe 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]]\ndisclosure: IAS 19 139 b\nifrs-full\nDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets\ntext\nDescription of sensitivity of fair value measurement to changes in unobservable inputs, assets\nThe 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.\ndisclosure: IFRS 13 93 h i\nifrs-full\nDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments\ntext\nDescription of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 h i\nifrs-full\nDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities\ntext\nDescription of sensitivity of fair value measurement to changes in unobservable inputs, liabilities\nThe 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.\ndisclosure: IFRS 13 93 h i\nifrs-full\nDescriptionOfServiceConcessionArrangement\ntext\nDescription of service concession arrangement\nThe description of the service concession arrangement. [Refer: Service concession arrangements [member]]\ndisclosure: SIC 29 6 a\nifrs-full\nDescriptionOfSharedCharacteristicForConcentration\ntext\nDescription of shared characteristic for concentration\nThe 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]]\ndisclosure: IFRS 7 B8 b\nifrs-full\nDescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17\ntext\nDescription of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17\nThe description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 127 - Effective 2021-01-01\nifrs-full\nDescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits\ntext\nDescription of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits\nThe 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]\ndisclosure: IAS 26 35 e\nifrs-full\nDescriptionOfSignificantConcentrationsOfRiskRelatedToPlan\ntext\nDescription of significant concentrations of risk related to plan\nThe 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]]\ndisclosure: IAS 19 139 b\nifrs-full\nDescriptionOfSignificantEventsAndTransactions\ntext\nDescription of significant events and transactions\nThe 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.\ndisclosure: IAS 34 15\nifrs-full\nDescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised\ntext\nDescription of significant intangible assets controlled by entity but not recognised\nThe 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]\nexample: IAS 38 128 b\nifrs-full\nDescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal\ntext\nDescription of significant judgements and assumptions made in determining that entity is agent or principal\nThe description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.\nexample: IFRS 12 9 c\nifrs-full\nDescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices\ntext\nDescription of significant judgements made in evaluating when customer obtains control of promised goods or services\nThe description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.\ndisclosure: IFRS 15 125\nifrs-full\nDescriptionOfSignificantPaymentTermsInContractsWithCustomers\ntext\nDescription of significant payment terms in contracts with customers\nThe description of the significant payment terms in contracts with customers.\ndisclosure: IFRS 15 119 b\nifrs-full\nDescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup\ntext\nDescription of significant restrictions on entity's ability to access or use assets and settle liabilities of group\nThe 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]]\ndisclosure: IFRS 12 13 a\nifrs-full\nDescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship\ntext\nDescription of sources of hedge ineffectiveness expected to affect hedging relationship\nThe description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]\ndisclosure: IFRS 7 23D\nifrs-full\nDescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship\ntext\nDescription of sources of hedge ineffectiveness that emerged in hedging relationship\nThe description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]\ndisclosure: IFRS 7 23E\nifrs-full\nDescriptionOfSourcesOfRevenueForAllOtherSegments\ntext\nDescription of sources of revenue for all other segments\nThe 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]\ndisclosure: IFRS 8 16\nifrs-full\nDescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk\ntext\nDescription of technique other than confidence level technique used for determining risk adjustment for non-financial risk\nThe 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]]\ndisclosure: IFRS 17 119 - Effective 2021-01-01\nifrs-full\nDescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities\ntext\nDescription of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities\nThe 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]]\ndisclosure: IFRS 7 14 b\nifrs-full\nDescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity\ntext\nDescription 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\nThe 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]]\ndisclosure: IFRS 12 19F\nifrs-full\nDescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity\ntext\nDescription of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity\nThe 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]]\ndisclosure: IFRS 12 14, example: IFRS 12 B26 a\nifrs-full\nDescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares\ntext\nDescription of terms of shares reserved for issue under options and contracts for sale of shares\nThe description of terms of shares reserved for issue under options and contracts for the sale of shares.\ndisclosure: IAS 1 79 a vii\nifrs-full\nDescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity\ntext\nDescription of timing and reason of reclassification between financial liabilities and equity\nThe description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]\ndisclosure: IAS 1 80A\nifrs-full\nDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets\ntext\nDescription of to whom group within entity that decides entity's valuation policies and procedures reports, assets\nThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets reports to.\nexample: IFRS 13 IE65 a ii, example: IFRS 13 93 g\nifrs-full\nDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments\ntext\nDescription of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments\nThe 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]]\nexample: IFRS 13 IE65 a ii, example: IFRS 13 93 g\nifrs-full\nDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities\ntext\nDescription of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities\nThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities reports to.\nexample: IFRS 13 IE65 a ii, example: IFRS 13 93 g\nifrs-full\nDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding\ntext\nDescription of transactions after reporting period that significantly change number of ordinary shares outstanding\nThe 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]]\ndisclosure: IAS 33 70 d\nifrs-full\nDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding\ntext\nDescription of transactions after reporting period that significantly change number of potential ordinary shares outstanding\nThe 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]]\ndisclosure: IAS 33 70 d\nifrs-full\nDescriptionOfTransactionsWithRelatedParty\ntext\nDescription of transactions with related party\nThe description of related party transactions. [Refer: Related parties [member]]\ndisclosure: IAS 24 18\nifrs-full\nDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS\ntext\nDescription of transitional provisions of initially applied IFRS\nThe description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]\ndisclosure: IAS 8 28 d\nifrs-full\nDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods\ntext\nDescription of transitional provisions of initially applied IFRS that might have effect on future periods\nThe description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]\ndisclosure: IAS 8 28 e\nifrs-full\nDescriptionOfTypeOfHedge\ntext\nDescription of type of hedge\nThe description of the type of a hedge used by the entity.\ndisclosure: IFRS 7 22 a - Expiry date 2021-01-01\nifrs-full\nDescriptionOfTypeOfPlan\ntext\nDescription of type of plan\nThe general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 19 139 a\nifrs-full\nDescriptionOfTypeOfRetirementBenefitPlan\ntext\nDescription of type of retirement benefit plan\nThe description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 26 36 c\nifrs-full\nDescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo\ntext\nDescription of type of support provided to structured entity without having contractual obligation to do so\nThe 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]\ndisclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a\nifrs-full\nDescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo\ntext\nDescription of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so\nThe 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]]\ndisclosure: IFRS 12 19E a\nifrs-full\nDescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods\ntext\nDescription 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\nThe 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.\ndisclosure: IFRS 17 117 b - Effective 2021-01-01\nifrs-full\nDescriptionOfTypesOfIncomeFromStructuredEntities\ntext\nDescription of types of income from structured entities\nThe description of the types of income from structured entities. [Refer: Income from structured entities]\nexample: IFRS 12 B26 c, disclosure: IFRS 12 27 b\nifrs-full\nDescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues\ntext\nDescription of types of products and services from which each reportable segment derives its revenues\nThe description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]\ndisclosure: IFRS 8 22 b\nifrs-full\nDescriptionOfTypesOfWarrantiesAndRelatedObligations\ntext\nDescription of types of warranties and related obligations\nThe description of types of warranties and related obligations in contracts with customers.\ndisclosure: IFRS 15 119 e\nifrs-full\nDescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern\ntext block\nDisclosure of uncertainties of entity's ability to continue as going concern [text block]\nThe 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.\ndisclosure: IAS 1 25\nifrs-full\nDescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity\ntext\nDescription of unfulfilled conditions and other contingencies attached to government grant for agricultural activity\nThe description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]\ndisclosure: IAS 41 57 b\nifrs-full\nDescriptionOfUsefulLifeBiologicalAssetsAtCost\ntext\nDescription of useful life, biological assets, at cost\nDescription of useful life used for biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 54 e\nifrs-full\nDescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill\ntext\nDescription of useful life, intangible assets other than goodwill\nDescription of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 118 a\nifrs-full\nDescriptionOfUsefulLifeInvestmentPropertyCostModel\ntext\nDescription of useful life, investment property, cost model\nDescription of useful life used for investment property. [Refer: Investment property]\ndisclosure: IAS 40 79 b\nifrs-full\nDescriptionOfUsefulLifePropertyPlantAndEquipment\ntext\nDescription of useful life, property, plant and equipment\nDescription of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 73 c\nifrs-full\nDescriptionOfValuationProcessesUsedInFairValueMeasurementAssets\ntext\nDescription of valuation processes used in fair value measurement, assets\nThe 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).\ndisclosure: IFRS 13 93 g\nifrs-full\nDescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of valuation processes used in fair value measurement, entity's own equity instruments\nThe 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).\ndisclosure: IFRS 13 93 g\nifrs-full\nDescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities\ntext\nDescription of valuation processes used in fair value measurement, liabilities\nThe 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).\ndisclosure: IFRS 13 93 g\nifrs-full\nDescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue\ntext\nDescription of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value\nThe 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]]\ndisclosure: IFRS 3 B64 o ii\nifrs-full\nDescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration\ntext\nDescription of valuation techniques and key model inputs used to measure contingent consideration\nThe description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]\ndisclosure: IFRS 3 B67 b iii\nifrs-full\nDescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets\ntext\nDescription of valuation techniques used in fair value measurement, assets\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments\ntext\nDescription of valuation techniques used in fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities\ntext\nDescription of valuation techniques used in fair value measurement, liabilities\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal\ntext\nDescription of valuation techniques used to measure fair value less costs of disposal\nThe 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]]\ndisclosure: IAS 36 134 e, disclosure: IAS 36 130 f ii\nifrs-full\nDescriptionOfVestingRequirementsForSharebasedPaymentArrangement\ntext\nDescription of vesting requirements for share-based payment arrangement\nThe 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]]\ndisclosure: IFRS 2 45 a\nifrs-full\nDescriptionOfVoluntaryChangeInAccountingPolicy\ntext block\nDisclosure of voluntary change in accounting policy [text block]\nThe disclosure of a voluntary change in accounting policy.\ndisclosure: IAS 8 29\nifrs-full\nDescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations\ntext\nDescription of when entity typically satisfies performance obligations\nThe description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]\ndisclosure: IFRS 15 119 a\nifrs-full\nDescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties\ntext\nDescription of whether entity is required to absorb losses of structured entities before other parties\nThe description of whether the entity is required to absorb losses of structured entities before other parties.\nexample: IFRS 12 B26 d\nifrs-full\nDescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach\ntext\nDescription of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach\nThe 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.\ndisclosure: IFRS 17 97 b - Effective 2021-01-01\nifrs-full\nDescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue\ntext\nDescription of whether investment in associate is measured using equity method or at fair value\nThe 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]]\ndisclosure: IFRS 12 21 b i\nifrs-full\nDescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue\ntext\nDescription of whether investment in joint venture is measured using equity method or at fair value\nThe 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]]\ndisclosure: IFRS 12 21 b i\nifrs-full\nDescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable\ntext\nDescription of whether there are potential income tax consequences not practicably determinable\nThe 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]\ndisclosure: IAS 12 82A\nifrs-full\nDescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement\ntext\nDescription of whether third-party credit enhancement is reflected in fair value measurement\nThe 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]]\ndisclosure: IFRS 13 98\nifrs-full\nDescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS\ntext\nDescription whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS\nThe description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]\ndisclosure: IAS 8 28 b\nifrs-full\nDesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract\nDesignated financial liabilities at fair value through profit or loss [abstract]\nifrs-full\nDesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract\nDesignated loans or receivables at fair value through profit or loss [abstract]\nifrs-full\nDestructionOfMajorProductionPlantMember\nmember\nDestruction of major production plant [member]\nThis member stands for destruction of a major production plant.\nexample: IAS 10 22 d\nifrs-full\nDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments\ntext\nExplanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments\nThe 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]]\ndisclosure: IFRS 2 46\nifrs-full\nDifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed\nX duration, credit\nDifference between carrying amount of dividends payable and carrying amount of non-cash assets distributed\nThe 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]]\ndisclosure: IFRIC 17 15\nifrs-full\nDifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation\nX instant\nDifference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation\nThe 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]]\ndisclosure: IFRS 7 10 b, disclosure: IFRS 7 10A b\nifrs-full\nDilutedEarningsLossPerShare\nX.XX duration\nDiluted earnings (loss) per share\nThe 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]]\ndisclosure: IAS 33 66\nifrs-full\nDilutedEarningsLossPerShareFromContinuingOperations\nX.XX duration\nDiluted earnings (loss) per share from continuing operations\nDiluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]\ndisclosure: IAS 33 66\nifrs-full\nDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nDiluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax\nDiluted 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]]\ndisclosure: IFRS 14 26\nifrs-full\nDilutedEarningsLossPerShareFromDiscontinuedOperations\nX.XX duration\nDiluted earnings (loss) per share from discontinued operations\nDiluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]\ndisclosure: IAS 33 68\nifrs-full\nDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nDiluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax\nDiluted 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]]\ndisclosure: IFRS 14 26\nifrs-full\nDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax\nX.XX duration\nDiluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax\nDiluted 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]\ndisclosure: IFRS 14 26\nifrs-full\nDilutedEarningsPerShareAbstract\nDiluted earnings per share [abstract]\nifrs-full\nDilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares\nshares\nDilutive effect of convertible instruments on number of ordinary shares\nThe number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments.\ncommon practice: IAS 33 70 b\nifrs-full\nDilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares\nshares\nDilutive effect of share options on number of ordinary shares\nThe number of dilutive potential ordinary shares that relate to the assumed exercise of the entity's share options.\ncommon practice: IAS 33 70 b\nifrs-full\nDirectFinanceLeasesAcquiredInBusinessCombinationMember\nmember\nDirect finance leases acquired in business combination [member]\nThis member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]\nexample: IFRS 3 B64 h\nifrs-full\nDirectOperatingExpenseFromInvestmentProperty\nX duration, debit\nDirect operating expense from investment property\nThe amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]\ncommon practice: IAS 40 75 f\nifrs-full\nDirectOperatingExpenseFromInvestmentPropertyAbstract\nDirect operating expense from investment property [abstract]\nifrs-full\nDirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome\nX duration, debit\nDirect operating expense from investment property generating rental income\nThe 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]\ndisclosure: IAS 40 75 f ii\nifrs-full\nDirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome\nX duration, debit\nDirect operating expense from investment property not generating rental income\nThe 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]\ndisclosure: IAS 40 75 f iii\nifrs-full\nDirectorsRemunerationExpense\nX duration, debit\nDirectors' remuneration expense\nThe amount of remuneration paid or payable to the entity's directors.\ncommon practice: IAS 1 112 c\nifrs-full\nDisaggregationOfInsuranceContractsAxis\naxis\nDisaggregation of insurance contracts [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nDisaggregationOfInsuranceContractsMember\nmember\nDisaggregation of insurance contracts [member]\nThis 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]]\ndisclosure: 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\nifrs-full\nDisclosureOfAccountingJudgementsAndEstimatesExplanatory\ntext block\nDisclosure of accounting judgements and estimates [text block]\nThe 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]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory\ntext block\nDisclosure of accrued expenses and other liabilities [text block]\nThe disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfAcquiredReceivablesAbstract\nDisclosure of acquired receivables [abstract]\nifrs-full\nDisclosureOfAcquiredReceivablesExplanatory\ntext block\nDisclosure of acquired receivables [text block]\nThe disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 h\nifrs-full\nDisclosureOfAcquiredReceivablesLineItems\nDisclosure of acquired receivables [line items]\nLine 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.\nifrs-full\nDisclosureOfAcquiredReceivablesTable\ntable\nDisclosure of acquired receivables [table]\nSchedule disclosing information related to receivables acquired in business combinations.\ndisclosure: IFRS 3 B64 h\nifrs-full\nDisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract\nDisclosure of actual claims compared with previous estimates [abstract]\nifrs-full\nDisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory\ntext block\nDisclosure of actual claims compared with previous estimates [text block]\nThe 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.\ndisclosure: IFRS 17 130 - Effective 2021-01-01 , disclosure: IFRS 4 39 c iii - Expiry date 2021-01-01\nifrs-full\nDisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems\nDisclosure of actual claims compared with previous estimates [line items]\nLine 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.\nifrs-full\nDisclosureOfActualClaimsComparedWithPreviousEstimatesTable\ntable\nDisclosure of actual claims compared with previous estimates [table]\nSchedule disclosing information related to actual claims compared with previous estimates.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nDisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory\ntext block\nDisclosure of additional information about defined benefit plans [text block]\nThe disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 19 137\nifrs-full\nDisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory\ntext block\nDisclosure of additional information about leasing activities for lessee [text block]\nThe disclosure of additional information about leasing activities of a lessee.\ndisclosure: IFRS 16 59\nifrs-full\nDisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory\ntext block\nDisclosure of additional information about leasing activities for lessor [text block]\nThe disclosure of additional information about leasing activities of a lessor.\ndisclosure: IFRS 16 92\nifrs-full\nDisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory\ntext block\nDisclosure of additional information about understanding financial position and liquidity of entity [text block]\nThe disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.\nexample: IAS 7 50\nifrs-full\nDisclosureOfAdditionalInformationExplanatory\ntext block\nDisclosure of additional information [text block]\nThe disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.\ndisclosure: IAS 1 112 c\nifrs-full\nDisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory\ntext block\nDisclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]\nThe 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.\ndisclosure: IFRS 17 123 - Effective 2021-01-01\nifrs-full\nDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract\nDisclosure 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]\nifrs-full\nDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory\ntext block\nDisclosure 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]\nThe 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)]\ndisclosure: IFRS 17 113 b - Effective 2021-01-01\nifrs-full\nDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems\nDisclosure 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]\nLine 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.\nifrs-full\nDisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable\ntable\nDisclosure 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]\nSchedule 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.\ndisclosure: IFRS 17 113 b - Effective 2021-01-01\nifrs-full\nDisclosureOfAllowanceForCreditLossesExplanatory\ntext block\nDisclosure of allowance for credit losses [text block]\nThe disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfAmountsArisingFromInsuranceContractsExplanatory\ntext block\nDisclosure of amounts arising from insurance contracts [text block]\nThe 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]]\ndisclosure: IFRS 4 36 - Expiry date 2021-01-01\nifrs-full\nDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract\nDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]\nifrs-full\nDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory\ntext block\nDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]\nThe 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]]\ndisclosure: IAS 24 18A\nifrs-full\nDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems\nDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]\nLine 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.\nifrs-full\nDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable\ntable\nDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]\nSchedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.\ndisclosure: IAS 24 18A\nifrs-full\nDisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory\ntext\nDescription of amounts of potential income tax consequences practicably determinable\nThe 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]\ndisclosure: IAS 12 82A\nifrs-full\nDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract\nDisclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]\nifrs-full\nDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory\ntext block\nDisclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block]\nThe disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.\ndisclosure: IAS 1 61\nifrs-full\nDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems\nDisclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]\nLine 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.\nifrs-full\nDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable\ntable\nDisclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]\nSchedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.\ndisclosure: IAS 1 61\nifrs-full\nDisclosureOfAnalysisOfInsuranceRevenueAbstract\nDisclosure of analysis of insurance revenue [abstract]\nifrs-full\nDisclosureOfAnalysisOfInsuranceRevenueExplanatory\ntext block\nDisclosure of analysis of insurance revenue [text block]\nThe disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]\ndisclosure: IFRS 17 106 - Effective 2021-01-01\nifrs-full\nDisclosureOfAnalysisOfInsuranceRevenueLineItems\nDisclosure of analysis of insurance revenue [line items]\nLine 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.\nifrs-full\nDisclosureOfAnalysisOfInsuranceRevenueTable\ntable\nDisclosure of analysis of insurance revenue [table]\nSchedule disclosing information related to the analysis of insurance revenue.\ndisclosure: IFRS 17 106 - Effective 2021-01-01\nifrs-full\nDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract\nDisclosure of analysis of other comprehensive income by item [abstract]\nifrs-full\nDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory\ntext block\nDisclosure of analysis of other comprehensive income by item [text block]\nThe entire disclosure of the analysis of other comprehensive income by item.\ndisclosure: IAS 1 106A\nifrs-full\nDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems\nDisclosure of analysis of other comprehensive income by item [line items]\nLine 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.\nifrs-full\nDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable\ntable\nDisclosure of analysis of other comprehensive income by item [table]\nSchedule disclosing information related to the analysis of other comprehensive income by item.\ndisclosure: IAS 1 106A\nifrs-full\nDisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory\ntext block\nDisclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]\nThe 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]\nexample: IAS 19 137\nifrs-full\nDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract\nDisclosure of analysis of single amount of discontinued operations [abstract]\nifrs-full\nDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory\ntext block\nDisclosure of analysis of single amount of discontinued operations [text block]\nThe disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]\ndisclosure: IFRS 5 33 b\nifrs-full\nDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems\nDisclosure of analysis of single amount of discontinued operations [line items]\nLine 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.\nifrs-full\nDisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable\ntable\nDisclosure of analysis of single amount of discontinued operations [table]\nSchedule disclosing information related to the analysis of the single amount of discontinued operations.\ndisclosure: IFRS 5 33 b\nifrs-full\nDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract\nDisclosure of assets and liabilities with significant risk of material adjustment [abstract]\nifrs-full\nDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory\ntext block\nDisclosure of assets and liabilities with significant risk of material adjustment [text block]\nThe disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.\ndisclosure: IAS 1 125\nifrs-full\nDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems\nDisclosure of assets and liabilities with significant risk of material adjustment [line items]\nLine 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.\nifrs-full\nDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable\ntable\nDisclosure of assets and liabilities with significant risk of material adjustment [table]\nSchedule disclosing information related to assets and liabilities with a significant risk of material adjustment.\ndisclosure: IAS 1 125\nifrs-full\nDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract\nDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]\nifrs-full\nDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory\ntext block\nDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]\nThe disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.\ndisclosure: IFRS 15 128 a\nifrs-full\nDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems\nDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]\nLine 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.\nifrs-full\nDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable\ntable\nDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]\nSchedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.\ndisclosure: IFRS 15 128 a\nifrs-full\nDisclosureOfAuditorsRemunerationExplanatory\ntext block\nDisclosure of auditors' remuneration [text block]\nThe disclosure of compensation to the entity's auditors.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfAuthorisationOfFinancialStatementsExplanatory\ntext block\nDisclosure of authorisation of financial statements [text block]\nThe disclosure of the authorisation of financial statements for issue.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfAvailableforsaleAssetsExplanatory\ntext block\nDisclosure of available-for-sale financial assets [text block]\nThe disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]\ncommon practice: IAS 1 10 e - Expiry date 2021-01-01\nifrs-full\nDisclosureOfBasisOfConsolidationExplanatory\ntext block\nDisclosure of basis of consolidation [text block]\nThe disclosure of the basis used for consolidation.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory\ntext block\nDisclosure of basis of preparation of financial statements [text block]\nThe disclosure of the basis used for the preparation of the financial statements.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory\ntext block\nDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]\nThe entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.\ndisclosure: IAS 41 Disclosure\nifrs-full\nDisclosureOfBorrowingCostsExplanatory\ntext block\nDisclosure of borrowing costs [text block]\nThe entire disclosure for borrowing costs.\ndisclosure: IAS 23 Disclosure\nifrs-full\nDisclosureOfBorrowingsExplanatory\ntext block\nDisclosure of borrowings [text block]\nThe disclosure of borrowings. [Refer: Borrowings]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory\ntext block\nDisclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]\nThe 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.\ndisclosure: IFRS 11 C5\nifrs-full\nDisclosureOfBusinessCombinationsAbstract\nDisclosure of detailed information about business combination [abstract]\nifrs-full\nDisclosureOfBusinessCombinationsExplanatory\ntext block\nDisclosure of business combinations [text block]\nThe entire disclosure for business combinations.\ndisclosure: IFRS 3 Disclosures\nifrs-full\nDisclosureOfBusinessCombinationsLineItems\nDisclosure of detailed information about business combination [line items]\nLine 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.\nifrs-full\nDisclosureOfBusinessCombinationsTable\ntable\nDisclosure of detailed information about business combination [table]\nSchedule disclosing information related to details of business combinations.\ndisclosure: IFRS 3 B64\nifrs-full\nDisclosureOfCashAndBankBalancesAtCentralBanksExplanatory\ntext block\nDisclosure of cash and bank balances at central banks [text block]\nThe disclosure of cash and bank balances at central banks.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfCashAndCashEquivalentsExplanatory\ntext block\nDisclosure of cash and cash equivalents [text block]\nThe disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfCashFlowStatementExplanatory\ntext block\nDisclosure of cash flow statement [text block]\nThe entire disclosure for a statement of cash flows.\ndisclosure: IAS 7 Presentation of a statement of cash flows\nifrs-full\nDisclosureOfChangesInAccountingEstimatesAbstract\nDisclosure of changes in accounting estimates [abstract]\nifrs-full\nDisclosureOfChangesInAccountingEstimatesExplanatory\ntext block\nDisclosure of changes in accounting estimates [text block]\nThe disclosure of changes in accounting estimates.\ndisclosure: IAS 8 39\nifrs-full\nDisclosureOfChangesInAccountingEstimatesLineItems\nDisclosure of changes in accounting estimates [line items]\nLine 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.\nifrs-full\nDisclosureOfChangesInAccountingEstimatesTable\ntable\nDisclosure of changes in accounting estimates [table]\nSchedule disclosing information related to the changes in accounting estimates.\ndisclosure: IAS 8 39\nifrs-full\nDisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory\ntext block\nDisclosure of changes in accounting policies, accounting estimates and errors [text block]\nThe entire disclosure for changes in accounting policies, accounting estimates and errors.\ndisclosure: IAS 8 Accounting policies\nifrs-full\nDisclosureOfChangesInAccountingPoliciesExplanatory\ntext block\nDisclosure of changes in accounting policies [text block]\nThe disclosure of changes made to accounting policies by the entity.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfClaimsAndBenefitsPaidExplanatory\ntext block\nDisclosure of claims and benefits paid [text block]\nThe disclosure of claims and benefits paid to policyholders.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfClassesOfShareCapitalAbstract\nDisclosure of classes of share capital [abstract]\nifrs-full\nDisclosureOfClassesOfShareCapitalExplanatory\ntext block\nDisclosure of classes of share capital [text block]\nThe disclosure of classes of share capital. [Refer: Share capital [member]]\ndisclosure: IAS 1 79 a\nifrs-full\nDisclosureOfClassesOfShareCapitalLineItems\nDisclosure of classes of share capital [line items]\nLine 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.\nifrs-full\nDisclosureOfClassesOfShareCapitalTable\ntable\nDisclosure of classes of share capital [table]\nSchedule disclosing information related to classes of share capital.\ndisclosure: IAS 1 79 a\nifrs-full\nDisclosureOfCollateralExplanatory\ntext block\nDisclosure of collateral [text block]\nThe disclosure of assets and liabilities used as collateral.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfCommitmentsAndContingentLiabilitiesExplanatory\ntext block\nDisclosure of commitments and contingent liabilities [text block]\nThe disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfCommitmentsExplanatory\ntext block\nDisclosure of commitments [text block]\nThe disclosure of commitments.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract\nDisclosure of comparative information prepared under previous GAAP [abstract]\nifrs-full\nDisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory\ntext block\nDisclosure of comparative information prepared under previous GAAP [text block]\nThe disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP.\ndisclosure: IFRS 1 24\nifrs-full\nDisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems\nDisclosure of comparative information prepared under previous GAAP [line items]\nLine 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.\nifrs-full\nDisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable\ntable\nDisclosure of comparative information prepared under previous GAAP [table]\nSchedule disclosing information related to comparative information prepared under previous GAAP.\ndisclosure: IFRS 1 24\nifrs-full\nDisclosureOfCompositionOfGroupExplanatory\ntext block\nDisclosure of composition of group [text block]\nThe disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]\ndisclosure: IFRS 12 10 a i\nifrs-full\nDisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory\ntext\nDescription of compound financial instruments with multiple embedded derivatives\nThe 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]]\ndisclosure: IFRS 7 17\nifrs-full\nDisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory\ntext block\nDisclosure of separate financial statements [text block]\nThe entire disclosure for separate financial statements.\ndisclosure: IAS 27 Disclosure, disclosure: IFRS 12 Objective\nifrs-full\nDisclosureOfContingentLiabilitiesAbstract\nDisclosure of contingent liabilities [abstract]\nifrs-full\nDisclosureOfContingentLiabilitiesExplanatory\ntext block\nDisclosure of contingent liabilities [text block]\nThe disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]\ndisclosure: IAS 37 86\nifrs-full\nDisclosureOfContingentLiabilitiesInBusinessCombinationAbstract\nDisclosure of contingent liabilities in business combination [abstract]\nifrs-full\nDisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory\ntext block\nDisclosure of contingent liabilities in business combination [text block]\nThe disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]\ndisclosure: IFRS 3 B64 j\nifrs-full\nDisclosureOfContingentLiabilitiesInBusinessCombinationLineItems\nDisclosure of contingent liabilities in business combination [line items]\nLine 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.\nifrs-full\nDisclosureOfContingentLiabilitiesInBusinessCombinationTable\ntable\nDisclosure of contingent liabilities in business combination [table]\nSchedule disclosing information related to contingent liabilities in business combinations.\ndisclosure: IFRS 3 B64 j, disclosure: IFRS 3 B67 c\nifrs-full\nDisclosureOfContingentLiabilitiesLineItems\nDisclosure of contingent liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfContingentLiabilitiesTable\ntable\nDisclosure of contingent liabilities [table]\nSchedule disclosing information related to contingent liabilities.\ndisclosure: IAS 37 86\nifrs-full\nDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract\nDisclosure of continuing involvement in derecognised financial assets [abstract]\nifrs-full\nDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory\ntext block\nDisclosure of continuing involvement in derecognised financial assets [text block]\nThe disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 42E, disclosure: IFRS 7 42G\nifrs-full\nDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems\nDisclosure of continuing involvement in derecognised financial assets [line items]\nLine 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.\nifrs-full\nDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable\ntable\nDisclosure of continuing involvement in derecognised financial assets [table]\nSchedule disclosing information related to continuing involvement in derecognised financial assets.\ndisclosure: IFRS 7 42E, disclosure: IFRS 7 42G\nifrs-full\nDisclosureOfCostOfSalesExplanatory\ntext block\nDisclosure of cost of sales [text block]\nThe disclosure of the cost of sales. [Refer: Cost of sales]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfCreditRiskExplanatory\ntext block\nDisclosure of credit risk [text block]\nThe disclosure of credit risk. [Refer: Credit risk [member]]\ncommon practice: IAS 1 10 e, disclosure: IFRS 7 Credit risk\nifrs-full\nDisclosureOfCreditRiskExposureAbstract\nDisclosure of credit risk exposure [abstract]\nifrs-full\nDisclosureOfCreditRiskExposureExplanatory\ntext block\nDisclosure of credit risk exposure [text block]\nThe 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.\ndisclosure: IFRS 7 35M\nifrs-full\nDisclosureOfCreditRiskExposureLineItems\nDisclosure of credit risk exposure [line items]\nLine 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.\nifrs-full\nDisclosureOfCreditRiskExposureTable\ntable\nDisclosure of credit risk exposure [table]\nSchedule disclosing information related to the credit risk exposure.\ndisclosure: IFRS 7 35M\nifrs-full\nDisclosureOfCreditRiskOfInsuranceContractsExplanatory\ntext block\nDisclosure of credit risk of insurance contracts [text block]\nThe disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]\ndisclosure: IFRS 4 39 d - Expiry date 2021-01-01\nifrs-full\nDisclosureOfDebtSecuritiesExplanatory\ntext block\nDisclosure of debt instruments [text block]\nThe disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory\ntext block\nDisclosure of deferred acquisition costs arising from insurance contracts [text block]\nThe disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDeferredIncomeExplanatory\ntext block\nDisclosure of deferred income [text block]\nThe disclosure of deferred income. [Refer: Deferred income]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDeferredTaxesExplanatory\ntext block\nDisclosure of deferred taxes [text block]\nThe disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDefinedBenefitPlansAbstract\nDisclosure of defined benefit plans [abstract]\nifrs-full\nDisclosureOfDefinedBenefitPlansExplanatory\ntext block\nDisclosure of defined benefit plans [text block]\nThe disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 19 138\nifrs-full\nDisclosureOfDefinedBenefitPlansLineItems\nDisclosure of defined benefit plans [line items]\nLine 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.\nifrs-full\nDisclosureOfDefinedBenefitPlansTable\ntable\nDisclosure of defined benefit plans [table]\nSchedule disclosing information related to defined benefit plans.\ndisclosure: IAS 19 138\nifrs-full\nDisclosureOfDepositsFromBanksExplanatory\ntext block\nDisclosure of deposits from banks [text block]\nThe disclosure of deposits from banks. [Refer: Deposits from banks]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDepositsFromCustomersExplanatory\ntext block\nDisclosure of deposits from customers [text block]\nThe disclosure of deposits from customers. [Refer: Deposits from customers]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDepreciationAndAmortisationExpenseExplanatory\ntext block\nDisclosure of depreciation and amortisation expense [text block]\nThe disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDerivativeFinancialInstrumentsExplanatory\ntext block\nDisclosure of derivative financial instruments [text block]\nThe disclosure of derivative financial instruments. [Refer: Derivatives [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDetailedInformationAboutBiologicalAssetsAbstract\nDisclosure of detailed information about biological assets [abstract]\nifrs-full\nDisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory\ntext block\nDisclosure of detailed information about biological assets [text block]\nThe disclosure of detailed information about biological assets. [Refer: Biological assets]\nexample: IAS 41 43\nifrs-full\nDisclosureOfDetailedInformationAboutBiologicalAssetsLineItems\nDisclosure of detailed information about biological assets [line items]\nLine 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.\nifrs-full\nDisclosureOfDetailedInformationAboutBiologicalAssetsTable\ntable\nDisclosure of detailed information about biological assets [table]\nSchedule disclosing information related to details of biological assets.\nexample: IAS 41 43\nifrs-full\nDisclosureOfDetailedInformationAboutBorrowingsAbstract\nDisclosure of detailed information about borrowings [abstract]\nifrs-full\nDisclosureOfDetailedInformationAboutBorrowingsExplanatory\ntext block\nDisclosure of detailed information about borrowings [text block]\nThe disclosure of detailed information about borrowings. [Refer: Borrowings]\ncommon practice: IFRS 7 7\nifrs-full\nDisclosureOfDetailedInformationAboutBorrowingsLineItems\nDisclosure of detailed information about borrowings [line items]\nLine 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.\nifrs-full\nDisclosureOfDetailedInformationAboutBorrowingsTable\ntable\nDisclosure of detailed information about borrowings [table]\nSchedule disclosing information related to details of borrowings.\ncommon practice: IFRS 7 7\nifrs-full\nDisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory\ntext block\nDisclosure of detailed information about business combination [text block]\nThe disclosure of detailed information about business combinations. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 Disclosures application of paragraphs 59 and 61\nifrs-full\nDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract\nDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]\nifrs-full\nDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory\ntext block\nDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]\nThe disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 127 - Effective 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems\nDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]\nLine 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.\nifrs-full\nDisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table\ntable\nDisclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]\nSchedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 127 - Effective 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory\ntext block\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]\nThe 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]\ndisclosure: IFRS 4 39G a - Expiry date 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory\ntext block\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]\nThe 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]\ndisclosure: IFRS 4 39J - Expiry date 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]\nLine 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.\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable\ntable\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]\nSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.\ndisclosure: IFRS 4 39J - Expiry date 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory\ntext block\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]\nThe 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]\ndisclosure: IFRS 4 39J - Expiry date 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]\nLine 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.\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable\ntable\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]\nSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.\ndisclosure: IFRS 4 39J - Expiry date 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]\nLine 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.\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table\ntable\nDisclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]\nSchedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.\ndisclosure: IFRS 4 39G a - Expiry date 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory\ntext block\nDisclosure of detailed information about financial instruments [text block]\nThe disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K\nifrs-full\nDisclosureOfDetailedInformationAboutHedgedItemsAbstract\nDisclosure of detailed information about hedged items [abstract]\nifrs-full\nDisclosureOfDetailedInformationAboutHedgedItemsExplanatory\ntext block\nDisclosure of detailed information about hedged items [text block]\nThe disclosure of detailed information about hedged items. [Refer: Hedged items [member]]\ndisclosure: IFRS 7 24B\nifrs-full\nDisclosureOfDetailedInformationAboutHedgedItemsLineItems\nDisclosure of detailed information about hedged items [line items]\nLine 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.\nifrs-full\nDisclosureOfDetailedInformationAboutHedgedItemsTable\ntable\nDisclosure of detailed information about hedged items [table]\nSchedule disclosing information related to details of hedged items.\ndisclosure: IFRS 7 24B\nifrs-full\nDisclosureOfDetailedInformationAboutHedgesExplanatory\ntext block\nDisclosure of detailed information about hedges [text block]\nThe disclosure of detailed information about hedges.\ndisclosure: IFRS 7 22 - Expiry date 2021-01-01\nifrs-full\nDisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract\nDisclosure of detailed information about hedging instruments [abstract]\nifrs-full\nDisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory\ntext block\nDisclosure of detailed information about hedging instruments [text block]\nThe disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 24A\nifrs-full\nDisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems\nDisclosure of detailed information about hedging instruments [line items]\nLine 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.\nifrs-full\nDisclosureOfDetailedInformationAboutHedgingInstrumentsTable\ntable\nDisclosure of detailed information about hedging instruments [table]\nSchedule disclosing information related to details of hedging instruments.\ndisclosure: IFRS 7 24A\nifrs-full\nDisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory\ntext block\nDisclosure of detailed information about intangible assets [text block]\nThe disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 118\nifrs-full\nDisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory\ntext block\nDisclosure of detailed information about investment property [text block]\nThe disclosure of detailed information about investment property. [Refer: Investment property]\ndisclosure: IAS 40 32A\nifrs-full\nDisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory\ntext block\nDisclosure of detailed information about property, plant and equipment [text block]\nThe disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 73\nifrs-full\nDisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory\ntext block\nDisclosure of detailed information about service concession arrangements [text block]\nThe disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]\ndisclosure: SIC 29 6\nifrs-full\nDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract\nDisclosure of disaggregation of revenue from contracts with customers [abstract]\nifrs-full\nDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory\ntext block\nDisclosure of disaggregation of revenue from contracts with customers [text block]\nThe disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]\ndisclosure: IFRS 15 114\nifrs-full\nDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems\nDisclosure of disaggregation of revenue from contracts with customers [line items]\nLine 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.\nifrs-full\nDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable\ntable\nDisclosure of disaggregation of revenue from contracts with customers [table]\nSchedule disclosing information related to the disaggregation of revenue from contracts with customers.\ndisclosure: IFRS 15 114\nifrs-full\nDisclosureOfDiscontinuedOperationsExplanatory\ntext block\nDisclosure of discontinued operations [text block]\nThe disclosure of discontinued operations. [Refer: Discontinued operations [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfDividendsExplanatory\ntext block\nDisclosure of dividends [text block]\nThe disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfEarningsPerShareExplanatory\ntext block\nDisclosure of earnings per share [text block]\nThe entire disclosure for earnings per share.\ndisclosure: IAS 33 Disclosure\nifrs-full\nDisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory\ntext block\nDisclosure of effect of change of investment entity status on financial statements [text block]\nThe disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]\ndisclosure: IFRS 12 9B\nifrs-full\nDisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory\ntext block\nDisclosure of effect of changes in foreign exchange rates [text block]\nThe entire disclosure for the effect of changes in foreign exchange rates.\ndisclosure: IAS 21 Disclosure\nifrs-full\nDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract\nDisclosure of effect of insurance contracts initially recognised [abstract]\nifrs-full\nDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory\ntext block\nDisclosure of effect of insurance contracts initially recognised [text block]\nThe disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]\ndisclosure: IFRS 17 107 - Effective 2021-01-01\nifrs-full\nDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems\nDisclosure of effect of insurance contracts initially recognised [line items]\nLine 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.\nifrs-full\nDisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable\ntable\nDisclosure of effect of insurance contracts initially recognised [table]\nSchedule disclosing information related to the effect of insurance contracts initially recognised in the period.\ndisclosure: IFRS 17 107 - Effective 2021-01-01\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract\nDisclosure of effect of overlay approach reclassification on profit or loss [abstract]\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory\ntext block\nDisclosure of effect of overlay approach reclassification on profit or loss [text block]\nThe disclosure of the effect of the overlay approach reclassification on profit or loss.\ndisclosure: IFRS 4 39L e - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstract\nDisclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory\ntext block\nDisclosure of effect of overlay approach reclassification on profit or loss for associates [text block]\nThe disclosure of the effect of the overlay approach reclassification on profit or loss for associates.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItems\nDisclosure of effect of overlay approach reclassification on profit or loss for associates [line items]\nLine 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.\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable\ntable\nDisclosure of effect of overlay approach reclassification on profit or loss for associates [table]\nSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstract\nDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory\ntext block\nDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]\nThe disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems\nDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]\nLine 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.\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable\ntable\nDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]\nSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItems\nDisclosure of effect of overlay approach reclassification on profit or loss [line items]\nLine 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.\nifrs-full\nDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable\ntable\nDisclosure of effect of overlay approach reclassification on profit or loss [table]\nSchedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.\ndisclosure: IFRS 4 39L e - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory\ntext block\nDisclosure 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]\nThe 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.\ndisclosure: IFRS 12 18\nifrs-full\nDisclosureOfEmployeeBenefitsExplanatory\ntext block\nDisclosure of employee benefits [text block]\nThe entire disclosure for employee benefits.\ndisclosure: IAS 19 Scope\nifrs-full\nDisclosureOfEntitysReportableSegmentsExplanatory\ntext block\nDisclosure of entity's operating segments [text block]\nThe entire disclosure for operating segments.\ndisclosure: IFRS 8 Disclosure\nifrs-full\nDisclosureOfEventsAfterReportingPeriodExplanatory\ntext block\nDisclosure of events after reporting period [text block]\nThe entire disclosure for events after the reporting period.\ndisclosure: IAS 10 Disclosure\nifrs-full\nDisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory\ntext\nDescription 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\nThe 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]\ndisclosure: IAS 12 82\nifrs-full\nDisclosureOfExpensesByNatureExplanatory\ntext block\nDisclosure of expenses by nature [text block]\nThe disclosure of expenses by nature. [Refer: Expenses, by nature]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfExpensesExplanatory\ntext block\nDisclosure of expenses [text block]\nThe disclosure of expenses.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfExplorationAndEvaluationAssetsExplanatory\ntext block\nDisclosure of exploration and evaluation assets [text block]\nThe entire disclosure for exploration and evaluation assets.\ndisclosure: IFRS 6 Disclosure\nifrs-full\nDisclosureOfExternalCreditExposuresAbstract\nDisclosure of external credit grades [abstract]\nifrs-full\nDisclosureOfExternalCreditExposuresExplanatory\ntext block\nDisclosure of external credit grades [text block]\nThe disclosure of external credit grades. [Refer: External credit grades [member]]\nexample: IFRS 7 IG24 - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDisclosureOfExternalCreditExposuresLineItems\nDisclosure of external credit grades [line items]\nLine 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.\nifrs-full\nDisclosureOfExternalCreditExposuresTable\ntable\nDisclosure of external credit grades [table]\nSchedule disclosing information related to external credit grades.\nexample: IFRS 7 IG24 - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable\ntext\nExplanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable\nThe 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]\ndisclosure: IFRS 3 B64 q\nifrs-full\nDisclosureOfFairValueMeasurementExplanatory\ntext block\nDisclosure of fair value measurement [text block]\nThe entire disclosure for fair value measurement.\ndisclosure: IFRS 13 Disclosure\nifrs-full\nDisclosureOfFairValueMeasurementOfAssetsAbstract\nDisclosure of fair value measurement of assets [abstract]\nifrs-full\nDisclosureOfFairValueMeasurementOfAssetsExplanatory\ntext block\nDisclosure of fair value measurement of assets [text block]\nThe disclosure of the fair value measurement of assets.\ndisclosure: IFRS 13 93\nifrs-full\nDisclosureOfFairValueMeasurementOfAssetsLineItems\nDisclosure of fair value measurement of assets [line items]\nLine 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.\nifrs-full\nDisclosureOfFairValueMeasurementOfAssetsTable\ntable\nDisclosure of fair value measurement of assets [table]\nSchedule disclosing information related to the fair value measurement of assets.\ndisclosure: IFRS 13 93\nifrs-full\nDisclosureOfFairValueMeasurementOfEquityAbstract\nDisclosure of fair value measurement of equity [abstract]\nifrs-full\nDisclosureOfFairValueMeasurementOfEquityExplanatory\ntext block\nDisclosure of fair value measurement of equity [text block]\nThe disclosure of the fair value measurement of equity.\ndisclosure: IFRS 13 93\nifrs-full\nDisclosureOfFairValueMeasurementOfEquityLineItems\nDisclosure of fair value measurement of equity [line items]\nLine 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.\nifrs-full\nDisclosureOfFairValueMeasurementOfEquityTable\ntable\nDisclosure of fair value measurement of equity [table]\nSchedule disclosing information related to the fair value measurement of equity.\ndisclosure: IFRS 13 93\nifrs-full\nDisclosureOfFairValueMeasurementOfLiabilitiesAbstract\nDisclosure of fair value measurement of liabilities [abstract]\nifrs-full\nDisclosureOfFairValueMeasurementOfLiabilitiesExplanatory\ntext block\nDisclosure of fair value measurement of liabilities [text block]\nThe disclosure of the fair value measurement of liabilities.\ndisclosure: IFRS 13 93\nifrs-full\nDisclosureOfFairValueMeasurementOfLiabilitiesLineItems\nDisclosure of fair value measurement of liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfFairValueMeasurementOfLiabilitiesTable\ntable\nDisclosure of fair value measurement of liabilities [table]\nSchedule disclosing information related to the fair value measurement of liabilities.\ndisclosure: IFRS 13 93\nifrs-full\nDisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory\ntext block\nDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]\nThe 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]\ndisclosure: IFRS 7 11A c\nifrs-full\nDisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory\ntext block\nDisclosure 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]\nThe 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.\ndisclosure: IFRS 7 30 - Expiry date 2021-01-01\nifrs-full\nDisclosureOfFairValueOfFinancialInstrumentsExplanatory\ntext block\nDisclosure of fair value of financial instruments [text block]\nThe disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract\nDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]\nifrs-full\nDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems\nDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]\nLine 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.\nifrs-full\nDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable\ntable\nDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]\nSchedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.\ndisclosure: IFRS 7 11A c\nifrs-full\nDisclosureOfFairValueOfPlanAssetsAbstract\nDisclosure of fair value of plan assets [abstract]\nifrs-full\nDisclosureOfFairValueOfPlanAssetsExplanatory\ntext block\nDisclosure of fair value of plan assets [text block]\nThe disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]\ndisclosure: IAS 19 142\nifrs-full\nDisclosureOfFairValueOfPlanAssetsLineItems\nDisclosure of fair value of plan assets [line items]\nLine 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.\nifrs-full\nDisclosureOfFairValueOfPlanAssetsTable\ntable\nDisclosure of fair value of plan assets [table]\nSchedule disclosing information related to the fair value of defined benefit plan assets.\ndisclosure: IAS 19 142\nifrs-full\nDisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract\nDisclosure of fair values of items used as deemed cost [abstract]\nifrs-full\nDisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory\ntext block\nDisclosure of fair values of items used as deemed cost [text block]\nThe 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]\ndisclosure: IFRS 1 30\nifrs-full\nDisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems\nDisclosure of fair values of items used as deemed cost [line items]\nLine 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.\nifrs-full\nDisclosureOfFairValuesOfItemsUsedAsDeemedCostTable\ntable\nDisclosure of fair values of items used as deemed cost [table]\nSchedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS financial statements.\ndisclosure: IFRS 1 30\nifrs-full\nDisclosureOfFeeAndCommissionIncomeExpenseExplanatory\ntext block\nDisclosure of fee and commission income (expense) [text block]\nThe disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinanceCostExplanatory\ntext block\nDisclosure of finance cost [text block]\nThe disclosure of finance cost. [Refer: Finance costs]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinanceIncomeExpenseExplanatory\ntext block\nDisclosure of finance income (cost) [text block]\nThe disclosure of finance income (cost). [Refer: Finance income (cost)]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinanceIncomeExplanatory\ntext block\nDisclosure of finance income [text block]\nThe disclosure of finance income. [Refer: Finance income]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinancialAssetsAbstract\nDisclosure of financial assets [abstract]\nifrs-full\nDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract\nDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]\nifrs-full\nDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory\ntext block\nDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]\nThe disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.\ndisclosure: IFRS 9 7.2.34\nifrs-full\nDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems\nDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable\ntable\nDisclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]\nSchedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.\ndisclosure: IFRS 9 7.2.34\nifrs-full\nDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract\nDisclosure of financial assets at date of initial application of IFRS 9 [abstract]\nifrs-full\nDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory\ntext block\nDisclosure of financial assets at date of initial application of IFRS 9 [text block]\nThe disclosure of financial assets at the date of initial application of IFRS 9.\ndisclosure: IFRS 7 42I\nifrs-full\nDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems\nDisclosure of financial assets at date of initial application of IFRS 9 [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table\ntable\nDisclosure of financial assets at date of initial application of IFRS 9 [table]\nSchedule disclosing information related to financial assets at the date of initial application of IFRS 9.\ndisclosure: IFRS 7 42I\nifrs-full\nDisclosureOfFinancialAssetsExplanatory\ntext block\nDisclosure of financial assets [text block]\nThe disclosure of financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 7\nifrs-full\nDisclosureOfFinancialAssetsHeldForTradingExplanatory\ntext block\nDisclosure of financial assets held for trading [text block]\nThe disclosure of financial assets classified as held for trading. [Refer: Financial assets]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinancialAssetsLineItems\nDisclosure of financial assets [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialAssetsTable\ntable\nDisclosure of financial assets [table]\nSchedule disclosing information related to financial assets.\ndisclosure: IFRS 7 7\nifrs-full\nDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract\nDisclosure of financial assets that are either past due or impaired [abstract]\nifrs-full\nDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory\ntext block\nDisclosure of financial assets that are either past due or impaired [text block]\nThe disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]\ndisclosure: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems\nDisclosure of financial assets that are either past due or impaired [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable\ntable\nDisclosure of financial assets that are either past due or impaired [table]\nSchedule disclosing information related to financial assets that are either past due or impaired.\ndisclosure: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstract\nDisclosure of financial assets to which overlay approach is applied [abstract]\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory\ntext block\nDisclosure of financial assets to which overlay approach is applied [text block]\nThe disclosure of financial assets to which the overlay approach is applied.\ndisclosure: IFRS 4 39L b - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract\nDisclosure of financial assets to which overlay approach is applied for associates [abstract]\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory\ntext block\nDisclosure of financial assets to which overlay approach is applied for associates [text block]\nThe disclosure of financial assets to which the overlay approach is applied for associates.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItems\nDisclosure of financial assets to which overlay approach is applied for associates [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable\ntable\nDisclosure of financial assets to which overlay approach is applied for associates [table]\nSchedule disclosing information related to the financial assets to which the overlay approach is applied for associates.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstract\nDisclosure of financial assets to which overlay approach is applied for joint ventures [abstract]\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory\ntext block\nDisclosure of financial assets to which overlay approach is applied for joint ventures [text block]\nThe disclosure of financial assets to which the overlay approach is applied for joint ventures.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems\nDisclosure of financial assets to which overlay approach is applied for joint ventures [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable\ntable\nDisclosure of financial assets to which overlay approach is applied for joint ventures [table]\nSchedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItems\nDisclosure of financial assets to which overlay approach is applied [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable\ntable\nDisclosure of financial assets to which overlay approach is applied [table]\nSchedule disclosing information related to the financial assets to which the overlay approach is applied.\ndisclosure: IFRS 4 39L b - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract\nDisclosure of transferred financial assets that are not derecognised in their entirety [abstract]\nifrs-full\nDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory\ntext block\nDisclosure of transferred financial assets that are not derecognised in their entirety [text block]\nThe disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]\ndisclosure: IFRS 7 42D\nifrs-full\nDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems\nDisclosure of transferred financial assets that are not derecognised in their entirety [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable\ntable\nDisclosure of transferred financial assets that are not derecognised in their entirety [table]\nSchedule disclosing information related to transferred financial assets that are not derecognised in their entirety.\ndisclosure: IFRS 7 42D\nifrs-full\nDisclosureOfFinancialInstrumentsAbstract\nDisclosure of detailed information about financial instruments [abstract]\nifrs-full\nDisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory\ntext block\nDisclosure of financial instruments at fair value through profit or loss [text block]\nThe disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract\nDisclosure of financial instruments by type of interest rate [abstract]\nifrs-full\nDisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory\ntext block\nDisclosure of financial instruments by type of interest rate [text block]\nThe disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]\ncommon practice: IFRS 7 39\nifrs-full\nDisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems\nDisclosure of financial instruments by type of interest rate [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialInstrumentsByTypeOfInterestRateTable\ntable\nDisclosure of financial instruments by type of interest rate [table]\nSchedule disclosing information related to financial instruments, by type of interest rate.\ncommon practice: IFRS 7 39\nifrs-full\nDisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory\ntext block\nDisclosure of financial instruments designated at fair value through profit or loss [text block]\nThe disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinancialInstrumentsExplanatory\ntext block\nDisclosure of financial instruments [text block]\nThe entire disclosure for financial instruments.\ndisclosure: IFRS 7 Scope\nifrs-full\nDisclosureOfFinancialInstrumentsHeldForTradingExplanatory\ntext block\nDisclosure of financial instruments held for trading [text block]\nThe disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinancialInstrumentsLineItems\nDisclosure of detailed information about financial instruments [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialInstrumentsTable\ntable\nDisclosure of detailed information about financial instruments [table]\nSchedule disclosing information related to details of financial instruments.\ndisclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K\nifrs-full\nDisclosureOfFinancialLiabilitiesAbstract\nDisclosure of financial liabilities [abstract]\nifrs-full\nDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract\nDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]\nifrs-full\nDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory\ntext block\nDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]\nThe disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.\ndisclosure: IFRS 9 7.2.34\nifrs-full\nDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems\nDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable\ntable\nDisclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]\nSchedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.\ndisclosure: IFRS 9 7.2.34\nifrs-full\nDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract\nDisclosure of financial liabilities at date of initial application of IFRS 9 [abstract]\nifrs-full\nDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory\ntext block\nDisclosure of financial liabilities at date of initial application of IFRS 9 [text block]\nThe disclosure of financial liabilities at the date of initial application of IFRS 9.\ndisclosure: IFRS 7 42I\nifrs-full\nDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems\nDisclosure of financial liabilities at date of initial application of IFRS 9 [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table\ntable\nDisclosure of financial liabilities at date of initial application of IFRS 9 [table]\nSchedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.\ndisclosure: IFRS 7 42I\nifrs-full\nDisclosureOfFinancialLiabilitiesExplanatory\ntext block\nDisclosure of financial liabilities [text block]\nThe disclosure of financial liabilities. [Refer: Financial liabilities]\ndisclosure: IFRS 7 7\nifrs-full\nDisclosureOfFinancialLiabilitiesHeldForTradingExplanatory\ntext block\nDisclosure of financial liabilities held for trading [text block]\nThe disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFinancialLiabilitiesLineItems\nDisclosure of financial liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfFinancialLiabilitiesTable\ntable\nDisclosure of financial liabilities [table]\nSchedule disclosing information related to financial liabilities.\ndisclosure: IFRS 7 7\nifrs-full\nDisclosureOfFinancialRiskManagementExplanatory\ntext block\nDisclosure of financial risk management [text block]\nThe disclosure of the entity's financial risk management practices and policies.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfFirstTimeAdoptionExplanatory\ntext block\nDisclosure of first-time adoption [text block]\nThe entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.\ndisclosure: IFRS 1 Presentation and Disclosure\nifrs-full\nDisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory\ntext block\nDisclosure of forms of funding of structured entity and their weighted-average life [text block]\nThe disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.\nexample: IFRS 12 B26 g\nifrs-full\nDisclosureOfGeneralAndAdministrativeExpenseExplanatory\ntext block\nDisclosure of general and administrative expense [text block]\nThe disclosure of general and administrative expenses. [Refer: Administrative expenses]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfGeneralHedgeAccountingExplanatory\ntext block\nDisclosure of general hedge accounting [text block]\nThe entire disclosure for general hedge accounting.\ndisclosure: IFRS 7 Hedge accounting\nifrs-full\nDisclosureOfGeneralInformationAboutFinancialStatementsExplanatory\ntext block\nDisclosure of general information about financial statements [text block]\nThe entire disclosure for general information about financial statements.\ndisclosure: IAS 1 51\nifrs-full\nDisclosureOfGeographicalAreasAbstract\nDisclosure of geographical areas [abstract]\nifrs-full\nDisclosureOfGeographicalAreasExplanatory\ntext block\nDisclosure of geographical areas [text block]\nThe disclosure of geographical information.\ndisclosure: IFRS 8 33\nifrs-full\nDisclosureOfGeographicalAreasLineItems\nDisclosure of geographical areas [line items]\nLine 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.\nifrs-full\nDisclosureOfGeographicalAreasTable\ntable\nDisclosure of geographical areas [table]\nSchedule disclosing information related to geographical areas.\ndisclosure: IFRS 8 33\nifrs-full\nDisclosureOfGoingConcernExplanatory\ntext block\nDisclosure of going concern [text block]\nThe disclosure of the entity's ability to continue as a going concern.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfGoodwillExplanatory\ntext block\nDisclosure of goodwill [text block]\nThe disclosure of goodwill. [Refer: Goodwill]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory\ntext\nExplanation of goodwill not allocated to cash-generating unit\nThe 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]]\ndisclosure: IAS 36 133\nifrs-full\nDisclosureOfGovernmentGrantsExplanatory\ntext block\nDisclosure of government grants [text block]\nThe entire disclosure for government grants.\ndisclosure: IAS 20 Disclosure\nifrs-full\nDisclosureOfHedgeAccountingAbstract\nDisclosure of detailed information about hedges [abstract]\nifrs-full\nDisclosureOfHedgeAccountingExplanatory\ntext block\nDisclosure of hedge accounting [text block]\nThe disclosure of hedge accounting.\ndisclosure: IFRS 7 22 - Expiry date 2021-01-01\nifrs-full\nDisclosureOfHedgeAccountingLineItems\nDisclosure of detailed information about hedges [line items]\nLine 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.\nifrs-full\nDisclosureOfHedgeAccountingTable\ntable\nDisclosure of detailed information about hedges [table]\nSchedule disclosing information related to details of hedges.\ndisclosure: IFRS 7 22 - Expiry date 2021-01-01\nifrs-full\nDisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory\ntext block\nDisclosure of how entity aggregated interests in similar entities [text block]\nThe disclosure of how the entity aggregated its interests in similar entities.\ndisclosure: IFRS 12 B3\nifrs-full\nDisclosureOfHyperinflationaryReportingExplanatory\ntext block\nDisclosure of hyperinflationary reporting [text block]\nThe entire disclosure for financial reporting in hyperinflationary economies.\ndisclosure: IAS 29 Disclosures\nifrs-full\nDisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract\nDisclosure of impairment loss and reversal of impairment loss [abstract]\nifrs-full\nDisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory\ntext block\nDisclosure of impairment loss and reversal of impairment loss [text block]\nThe disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]\ndisclosure: IAS 36 126\nifrs-full\nDisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems\nDisclosure of impairment loss and reversal of impairment loss [line items]\nLine 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.\nifrs-full\nDisclosureOfImpairmentLossAndReversalOfImpairmentLossTable\ntable\nDisclosure of impairment loss and reversal of impairment loss [table]\nSchedule disclosing information related to impairment loss and the reversal of impairment loss.\ndisclosure: IAS 36 126\nifrs-full\nDisclosureOfImpairmentLossRecognisedOrReversedAbstract\nDisclosure of impairment loss recognised or reversed for cash-generating unit [abstract]\nifrs-full\nDisclosureOfImpairmentLossRecognisedOrReversedLineItems\nDisclosure of impairment loss recognised or reversed for cash-generating unit [line items]\nLine 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.\nifrs-full\nDisclosureOfImpairmentLossRecognisedOrReversedTable\ntable\nDisclosure of impairment loss recognised or reversed for cash-generating unit [table]\nSchedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.\ndisclosure: IAS 36 130 d ii\nifrs-full\nDisclosureOfImpairmentOfAssetsExplanatory\ntext block\nDisclosure of impairment of assets [text block]\nThe entire disclosure for the impairment of assets.\ndisclosure: IAS 36 Disclosure\nifrs-full\nDisclosureOfIncomeTaxExplanatory\ntext block\nDisclosure of income tax [text block]\nThe entire disclosure for income taxes.\ndisclosure: IAS 12 Disclosure\nifrs-full\nDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory\ntext block\nDisclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]\nThe 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).\ndisclosure: IFRS 2 47 b\nifrs-full\nDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory\ntext block\nDisclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]\nThe 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.\ndisclosure: IFRS 2 47 c\nifrs-full\nDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory\ntext block\nDisclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]\nThe 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.\ndisclosure: IFRS 2 47 a\nifrs-full\nDisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract\nDisclosure of information about activities subject to rate regulation [abstract]\nifrs-full\nDisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory\ntext block\nDisclosure of information about activities subject to rate regulation [text block]\nThe 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.\ndisclosure: IFRS 14 Explanation of activities subject to rate regulation\nifrs-full\nDisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems\nDisclosure of information about activities subject to rate regulation [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable\ntable\nDisclosure of information about activities subject to rate regulation [table]\nSchedule disclosing information related to activities subject to rate regulation.\ndisclosure: IFRS 14 Explanation of activities subject to rate regulation\nifrs-full\nDisclosureOfInformationAboutAgriculturalProduceAbstract\nDisclosure of information about agricultural produce [abstract]\nifrs-full\nDisclosureOfInformationAboutAgriculturalProduceExplanatory\ntext block\nDisclosure of information about agricultural produce [text block]\nThe disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity's biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 46 b ii\nifrs-full\nDisclosureOfInformationAboutAgriculturalProduceLineItems\nDisclosure of information about agricultural produce [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutAgriculturalProduceTable\ntable\nDisclosure of information about agricultural produce [table]\nSchedule disclosing information related to agricultural produce.\ndisclosure: IAS 41 46 b ii\nifrs-full\nDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract\nDisclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]\nifrs-full\nDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory\ntext block\nDisclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]\nThe disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]\ndisclosure: IFRS 14 Explanation of recognised amounts\nifrs-full\nDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems\nDisclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable\ntable\nDisclosure of information about amounts recognised in relation to regulatory deferral account balances [table]\nSchedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.\ndisclosure: IFRS 14 Explanation of recognised amounts\nifrs-full\nDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract\nDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]\nifrs-full\nDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory\ntext block\nDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]\nThe disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.\ndisclosure: IFRS 7 24C\nifrs-full\nDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems\nDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable\ntable\nDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]\nSchedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.\ndisclosure: IFRS 7 24C\nifrs-full\nDisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract\nDisclosure of information about consolidated structured entities [abstract]\nifrs-full\nDisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory\ntext block\nDisclosure of information about consolidated structured entities [text block]\nThe disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]\ndisclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities\nifrs-full\nDisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems\nDisclosure of information about consolidated structured entities [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutConsolidatedStructuredEntitiesTable\ntable\nDisclosure of information about consolidated structured entities [table]\nSchedule disclosing information related to consolidated structured entities.\ndisclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities\nifrs-full\nDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract\nDisclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]\nifrs-full\nDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory\ntext block\nDisclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]\nThe disclosure of information about credit exposures designated as measured at fair value through profit or loss.\ndisclosure: IFRS 7 24G\nifrs-full\nDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems\nDisclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable\ntable\nDisclosure of information about credit exposures designated as measured at fair value through profit or loss [table]\nSchedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.\ndisclosure: IFRS 7 24G\nifrs-full\nDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract\nDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]\nifrs-full\nDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory\ntext block\nDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]\nThe disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 131 - Effective 2021-01-01\nifrs-full\nDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems\nDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table\ntable\nDisclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]\nSchedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 131 - Effective 2021-01-01\nifrs-full\nDisclosureOfInformationAboutDefinedBenefitPlansAbstract\nDisclosure of information about defined benefit plans [abstract]\nifrs-full\nDisclosureOfInformationAboutEmployeesExplanatory\ntext block\nDisclosure of information about employees [text block]\nThe disclosure of information about employees.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract\nDisclosure of information about expected recognition of contractual service margin in profit or loss [abstract]\nifrs-full\nDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory\ntext block\nDisclosure of information about expected recognition of contractual service margin in profit or loss [text block]\nThe disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]\ndisclosure: IFRS 17 109 - Effective 2021-01-01\nifrs-full\nDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems\nDisclosure of information about expected recognition of contractual service margin in profit or loss [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable\ntable\nDisclosure of information about expected recognition of contractual service margin in profit or loss [table]\nSchedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.\ndisclosure: IFRS 17 109 - Effective 2021-01-01\nifrs-full\nDisclosureOfInformationAboutInterestsInStructuredEntityExplanatory\ntext block\nDisclosure of information about interests in structured entity [text block]\nThe 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.\ndisclosure: IFRS 12 26\nifrs-full\nDisclosureOfInformationAboutKeyManagementPersonnelExplanatory\ntext block\nDisclosure of information about key management personnel [text block]\nThe disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory\ntext block\nDisclosure 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]\nThe 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]]\nexample: IFRS 12 B26 e\nifrs-full\nDisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory\ntext block\nDisclosure of information about maturity profile of defined benefit obligation [text block]\nThe 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]\ndisclosure: IAS 19 147 c\nifrs-full\nDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory\ntext block\nDisclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]\nThe disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.\ndisclosure: IFRS 15 126 c\nifrs-full\nDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory\ntext block\nDisclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]\nThe disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.\ndisclosure: IFRS 15 126 b\nifrs-full\nDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory\ntext block\nDisclosure of information about methods, inputs and assumptions used for determining transaction price [text block]\nThe disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.\ndisclosure: IFRS 15 126 a\nifrs-full\nDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory\ntext block\nDisclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]\nThe disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.\ndisclosure: IFRS 15 126 d\nifrs-full\nDisclosureOfInformationAboutOverlayApproachForAssociatesAbstract\nDisclosure of information about overlay approach for associates [abstract]\nifrs-full\nDisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory\ntext block\nDisclosure of information about overlay approach for associates [text block]\nThe disclosure of information about the overlay approach for associates.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfInformationAboutOverlayApproachForAssociatesLineItems\nDisclosure of information about overlay approach for associates [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutOverlayApproachForAssociatesTable\ntable\nDisclosure of information about overlay approach for associates [table]\nSchedule disclosing information related to the overlay approach for associates.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract\nDisclosure of information about overlay approach for joint ventures [abstract]\nifrs-full\nDisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory\ntext block\nDisclosure of information about overlay approach for joint ventures [text block]\nThe disclosure of information about the overlay approach for joint ventures.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfInformationAboutOverlayApproachForJointVenturesLineItems\nDisclosure of information about overlay approach for joint ventures [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutOverlayApproachForJointVenturesTable\ntable\nDisclosure of information about overlay approach for joint ventures [table]\nSchedule disclosing information related to the overlay approach for joint ventures.\ndisclosure: IFRS 4 39M - Effective on first application of IFRS 9\nifrs-full\nDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract\nDisclosure of information about temporary exemption from IFRS 9 for associates [abstract]\nifrs-full\nDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory\ntext block\nDisclosure of information about temporary exemption from IFRS 9 for associates [text block]\nThe disclosure information about the temporary exemption from IFRS 9 for associates.\ndisclosure: IFRS 4 39J - Expiry date 2021-01-01\nifrs-full\nDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems\nDisclosure of information about temporary exemption from IFRS 9 for associates [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable\ntable\nDisclosure of information about temporary exemption from IFRS 9 for associates [table]\nSchedule disclosing information related to the temporary exemption from IFRS 9 for associates.\ndisclosure: IFRS 4 39J - Expiry date 2021-01-01\nifrs-full\nDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract\nDisclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]\nifrs-full\nDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory\ntext block\nDisclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]\nThe disclosure of information about the temporary exemption from IFRS 9 for joint ventures.\ndisclosure: IFRS 4 39J - Expiry date 2021-01-01\nifrs-full\nDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems\nDisclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable\ntable\nDisclosure of information about temporary exemption from IFRS 9 for joint ventures [table]\nSchedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.\ndisclosure: IFRS 4 39J - Expiry date 2021-01-01\nifrs-full\nDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract\nDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]\nifrs-full\nDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory\ntext block\nDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]\nThe disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 23A\nifrs-full\nDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems\nDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable\ntable\nDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]\nSchedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.\ndisclosure: IFRS 7 23A\nifrs-full\nDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract\nDisclosure of information about unconsolidated structured entities controlled by investment entity [abstract]\nifrs-full\nDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory\ntext block\nDisclosure of information about unconsolidated structured entities controlled by investment entity [text block]\nThe disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]\ndisclosure: IFRS 12 19F\nifrs-full\nDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems\nDisclosure of information about unconsolidated structured entities controlled by investment entity [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable\ntable\nDisclosure of information about unconsolidated structured entities controlled by investment entity [table]\nSchedule disclosing information related to unconsolidated structured entities controlled by the investment entity.\ndisclosure: IFRS 12 19F\nifrs-full\nDisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract\nDisclosure of information about unconsolidated subsidiaries [abstract]\nifrs-full\nDisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory\ntext block\nDisclosure of information about unconsolidated subsidiaries [text block]\nThe disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]\ndisclosure: IFRS 12 19B\nifrs-full\nDisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems\nDisclosure of information about unconsolidated subsidiaries [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationAboutUnconsolidatedSubsidiariesTable\ntable\nDisclosure of information about unconsolidated subsidiaries [table]\nSchedule disclosing information related to unconsolidated subsidiaries.\ndisclosure: IFRS 12 19B\nifrs-full\nDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract\nDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]\nifrs-full\nDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory\ntext block\nDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]\nThe 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]]\ndisclosure: IAS 36 130\nifrs-full\nDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems\nDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable\ntable\nDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]\nSchedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.\ndisclosure: IAS 36 130\nifrs-full\nDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract\nDisclosure of information for cash-generating units [abstract]\nifrs-full\nDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory\ntext block\nDisclosure of information for cash-generating units [text block]\nThe disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]\ndisclosure: IAS 36 134\nifrs-full\nDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems\nDisclosure of information for cash-generating units [line items]\nLine 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.\nifrs-full\nDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable\ntable\nDisclosure of information for cash-generating units [table]\nSchedule disclosing information related to cash-generating units.\ndisclosure: IAS 36 134\nifrs-full\nDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory\ntext block\nDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]\nThe 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.\ndisclosure: IFRS 13 94\nifrs-full\nDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory\ntext block\nDisclosure 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]\nThe 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.\ndisclosure: IFRS 13 94\nifrs-full\nDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory\ntext block\nDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]\nThe 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.\ndisclosure: IFRS 13 94\nifrs-full\nDisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory\ntext block\nDisclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]\nThe 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]\ndisclosure: IAS 7 44A\nifrs-full\nDisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract\nDisclosure of initial application of standards or interpretations [abstract]\nifrs-full\nDisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems\nDisclosure of initial application of standards or interpretations [line items]\nLine 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.\nifrs-full\nDisclosureOfInitialApplicationOfStandardsOrInterpretationsTable\ntable\nDisclosure of initial application of standards or interpretations [table]\nSchedule disclosing information related to the initial application of standards or interpretations.\ndisclosure: IAS 8 28\nifrs-full\nDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract\nDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]\nifrs-full\nDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory\ntext block\nDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]\nThe disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 117 a - Effective 2021-01-01\nifrs-full\nDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems\nDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]\nLine 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.\nifrs-full\nDisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table\ntable\nDisclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]\nSchedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 117 a - Effective 2021-01-01\nifrs-full\nDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory\ntext\nDescription of instruments with potential future dilutive effect not included in calculation of diluted earnings per share\nThe 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.\ndisclosure: IAS 33 70 c\nifrs-full\nDisclosureOfInsuranceContractsExplanatory\ntext block\nDisclosure of insurance contracts [text block]\nThe entire disclosure for insurance contracts.\ndisclosure: IFRS 17 Disclosure - Effective 2021-01-01 , disclosure: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nDisclosureOfInsurancePremiumRevenueExplanatory\ntext block\nDisclosure of insurance premium revenue [text block]\nThe disclosure of insurance premium revenue. [Refer: Revenue]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfInsuranceRiskExplanatory\ntext block\nDisclosure of insurance risk [text block]\nThe disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.\ndisclosure: IFRS 4 39 c - Expiry date 2021-01-01\nifrs-full\nDisclosureOfIntangibleAssetsAbstract\nDisclosure of detailed information about intangible assets [abstract]\nifrs-full\nDisclosureOfIntangibleAssetsAndGoodwillExplanatory\ntext block\nDisclosure of intangible assets and goodwill [text block]\nThe disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfIntangibleAssetsExplanatory\ntext block\nDisclosure of intangible assets [text block]\nThe entire disclosure for intangible assets.\ndisclosure: IAS 38 Disclosure\nifrs-full\nDisclosureOfIntangibleAssetsLineItems\nDisclosure of detailed information about intangible assets [line items]\nLine 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.\nifrs-full\nDisclosureOfIntangibleAssetsMaterialToEntityAbstract\nDisclosure of intangible assets material to entity [abstract]\nifrs-full\nDisclosureOfIntangibleAssetsMaterialToEntityExplanatory\ntext block\nDisclosure of intangible assets material to entity [text block]\nThe disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]\ndisclosure: IAS 38 122 b\nifrs-full\nDisclosureOfIntangibleAssetsMaterialToEntityLineItems\nDisclosure of intangible assets material to entity [line items]\nLine 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.\nifrs-full\nDisclosureOfIntangibleAssetsMaterialToEntityTable\ntable\nDisclosure of intangible assets material to entity [table]\nSchedule disclosing information related to intangible assets that are material to the entity.\ndisclosure: IAS 38 122 b\nifrs-full\nDisclosureOfIntangibleAssetsTable\ntable\nDisclosure of detailed information about intangible assets [table]\nSchedule disclosing information related to details of intangible assets.\ndisclosure: IAS 38 118\nifrs-full\nDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract\nDisclosure of intangible assets with indefinite useful life [abstract]\nifrs-full\nDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory\ntext block\nDisclosure of intangible assets with indefinite useful life [text block]\nThe disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]\ndisclosure: IAS 38 122 a\nifrs-full\nDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems\nDisclosure of intangible assets with indefinite useful life [line items]\nLine 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.\nifrs-full\nDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable\ntable\nDisclosure of intangible assets with indefinite useful life [table]\nSchedule disclosing information related to intangible assets with an indefinite useful life.\ndisclosure: IAS 38 122 a\nifrs-full\nDisclosureOfInterestExpenseExplanatory\ntext block\nDisclosure of interest expense [text block]\nThe disclosure of interest expense. [Refer: Interest expense]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfInterestIncomeExpenseExplanatory\ntext block\nDisclosure of interest income (expense) [text block]\nThe disclosure of interest income and expense. [Refer: Interest income (expense)]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfInterestIncomeExplanatory\ntext block\nDisclosure of interest income [text block]\nThe disclosure of interest income. [Refer: Interest income]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfInterestInFundsExplanatory\ntext block\nDisclosure of interest in funds [text block]\nThe entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds.\ndisclosure: IFRIC 5 Consensus\nifrs-full\nDisclosureOfInterestsInAssociatesExplanatory\ntext block\nDisclosure of interests in associates [text block]\nThe disclosure of interests in associates. [Refer: Associates [member]]\ndisclosure: IFRS 12 2 b ii\nifrs-full\nDisclosureOfInterestsInJointArrangementsExplanatory\ntext block\nDisclosure of interests in joint arrangements [text block]\nThe disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.\ndisclosure: IFRS 12 2 b ii\nifrs-full\nDisclosureOfInterestsInOtherEntitiesExplanatory\ntext block\nDisclosure of interests in other entities [text block]\nThe entire disclosure for interests in other entities.\ndisclosure: IFRS 12 1\nifrs-full\nDisclosureOfInterestsInSubsidiariesExplanatory\ntext block\nDisclosure of interests in subsidiaries [text block]\nThe disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]\ndisclosure: IFRS 12 2 b i\nifrs-full\nDisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory\ntext block\nDisclosure of interests in unconsolidated structured entities [text block]\nThe disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]\ndisclosure: IFRS 12 2 b iii\nifrs-full\nDisclosureOfInterimFinancialReportingExplanatory\ntext block\nDisclosure of interim financial reporting [text block]\nThe entire disclosure for interim financial reporting.\ndisclosure: IAS 34 Content of an interim financial report\nifrs-full\nDisclosureOfInternalCreditExposuresAbstract\nDisclosure of internal credit grades [abstract]\nifrs-full\nDisclosureOfInternalCreditExposuresExplanatory\ntext block\nDisclosure of internal credit grades [text block]\nThe disclosure of internal credit grades. [Refer: Internal credit grades [member]]\nexample: IFRS 7 IG25 - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDisclosureOfInternalCreditExposuresLineItems\nDisclosure of internal credit grades [line items]\nLine 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.\nifrs-full\nDisclosureOfInternalCreditExposuresTable\ntable\nDisclosure of internal credit grades [table]\nSchedule disclosing information related to internal credit grades.\nexample: IFRS 7 IG25 - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nDisclosureOfInventoriesExplanatory\ntext block\nDisclosure of inventories [text block]\nThe entire disclosure for inventories.\ndisclosure: IAS 2 Disclosure\nifrs-full\nDisclosureOfInvestmentContractsLiabilitiesExplanatory\ntext block\nDisclosure of investment contracts liabilities [text block]\nThe disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfInvestmentEntitiesExplanatory\ntext block\nDisclosure of investment entities [text block]\nThe 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.\ndisclosure: IFRS 12 Investment entity status\nifrs-full\nDisclosureOfInvestmentPropertyAbstract\nDisclosure of detailed information about investment property [abstract]\nifrs-full\nDisclosureOfInvestmentPropertyExplanatory\ntext block\nDisclosure of investment property [text block]\nThe entire disclosure for investment property.\ndisclosure: IAS 40 Disclosure\nifrs-full\nDisclosureOfInvestmentPropertyLineItems\nDisclosure of detailed information about investment property [line items]\nLine 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.\nifrs-full\nDisclosureOfInvestmentPropertyTable\ntable\nDisclosure of detailed information about investment property [table]\nSchedule disclosing information related to details of investment property.\ndisclosure: IAS 40 32A\nifrs-full\nDisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory\ntext block\nDisclosure of investments accounted for using equity method [text block]\nThe disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory\ntext block\nDisclosure of investments other than investments accounted for using equity method [text block]\nThe disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfIssuedCapitalExplanatory\ntext block\nDisclosure of issued capital [text block]\nThe disclosure of issued capital. [Refer: Issued capital]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfJointOperationsAbstract\nDisclosure of joint operations [abstract]\nifrs-full\nDisclosureOfJointOperationsExplanatory\ntext block\nDisclosure of joint operations [text block]\nThe disclosure of joint operations. [Refer: Joint operations [member]]\ndisclosure: IFRS 12 B4 c\nifrs-full\nDisclosureOfJointOperationsLineItems\nDisclosure of joint operations [line items]\nLine 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.\nifrs-full\nDisclosureOfJointOperationsTable\ntable\nDisclosure of joint operations [table]\nSchedule disclosing information related to joint operations.\ndisclosure: IFRS 12 B4 c\nifrs-full\nDisclosureOfJointVenturesAbstract\nDisclosure of joint ventures [abstract]\nifrs-full\nDisclosureOfJointVenturesExplanatory\ntext block\nDisclosure of joint ventures [text block]\nThe disclosure of joint ventures. [Refer: Joint ventures [member]]\ndisclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b\nifrs-full\nDisclosureOfJointVenturesLineItems\nDisclosure of joint ventures [line items]\nLine 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.\nifrs-full\nDisclosureOfJointVenturesTable\ntable\nDisclosure of joint ventures [table]\nSchedule disclosing information related to joint ventures.\ndisclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b\nifrs-full\nDisclosureOfLeasePrepaymentsExplanatory\ntext block\nDisclosure of lease prepayments [text block]\nThe disclosure of lease prepayments. [Refer: Prepayments]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfLeasesExplanatory\ntext block\nDisclosure of leases [text block]\nThe entire disclosure for leases.\ndisclosure: IFRS 16 Presentation, disclosure: IFRS 16 Disclosure\nifrs-full\nDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract\nDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]\nifrs-full\nDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory\ntext block\nDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]\nThe 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]]\ndisclosure: IFRS 13 98\nifrs-full\nDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems\nDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]\nLine 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.\nifrs-full\nDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable\ntable\nDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]\nSchedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.\ndisclosure: IFRS 13 98\nifrs-full\nDisclosureOfLiquidityRiskExplanatory\ntext block\nDisclosure of liquidity risk [text block]\nThe disclosure of liquidity risk. [Refer: Liquidity risk [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfLiquidityRiskOfInsuranceContractsExplanatory\ntext block\nDisclosure of liquidity risk of insurance contracts [text block]\nThe disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]\ndisclosure: IFRS 4 39 d - Expiry date 2021-01-01\nifrs-full\nDisclosureOfLoansAndAdvancesToBanksExplanatory\ntext block\nDisclosure of loans and advances to banks [text block]\nThe disclosure of loans and advances to banks. [Refer: Loans and advances to banks]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfLoansAndAdvancesToCustomersExplanatory\ntext block\nDisclosure of loans and advances to customers [text block]\nThe disclosure of loans and advances to customers. [Refer: Loans and advances to customers]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfMajorCustomersAbstract\nDisclosure of major customers [abstract]\nifrs-full\nDisclosureOfMajorCustomersLineItems\nDisclosure of major customers [line items]\nLine 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.\nifrs-full\nDisclosureOfMajorCustomersTable\ntable\nDisclosure of major customers [table]\nSchedule disclosing information related to the entity's major customers.\ndisclosure: IFRS 8 34\nifrs-full\nDisclosureOfMarketRiskExplanatory\ntext block\nDisclosure of market risk [text block]\nThe disclosure of market risk. [Refer: Market risk [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfMarketRiskOfInsuranceContractsExplanatory\ntext block\nDisclosure of market risk of insurance contracts [text block]\nThe disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]\ndisclosure: IFRS 4 39 d - Expiry date 2021-01-01\nifrs-full\nDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract\nDisclosure of maturity analysis for derivative financial liabilities [abstract]\nifrs-full\nDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems\nDisclosure of maturity analysis for derivative financial liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable\ntable\nDisclosure of maturity analysis for derivative financial liabilities [table]\nSchedule disclosing information related to the maturity analysis for derivative financial liabilities.\ndisclosure: IFRS 7 39 b\nifrs-full\nDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract\nDisclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]\nifrs-full\nDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory\ntext block\nDisclosure of maturity analysis for financial assets held for managing liquidity risk [text block]\nThe disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]\ndisclosure: IFRS 7 B11E\nifrs-full\nDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems\nDisclosure of maturity analysis for financial assets held for managing liquidity risk [line items]\nLine 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.\nifrs-full\nDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable\ntable\nDisclosure of maturity analysis for financial assets held for managing liquidity risk [table]\nSchedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.\ndisclosure: IFRS 7 B11E\nifrs-full\nDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract\nDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]\nifrs-full\nDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory\ntext block\nDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]\nThe disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 132 b - Effective 2021-01-01\nifrs-full\nDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems\nDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]\nLine 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.\nifrs-full\nDisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table\ntable\nDisclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]\nSchedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 132 b - Effective 2021-01-01\nifrs-full\nDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract\nDisclosure of maturity analysis for non-derivative financial liabilities [abstract]\nifrs-full\nDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems\nDisclosure of maturity analysis for non-derivative financial liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable\ntable\nDisclosure of maturity analysis for non-derivative financial liabilities [table]\nSchedule disclosing information related to the maturity analysis for non-derivative financial liabilities.\ndisclosure: IFRS 7 39 a\nifrs-full\nDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract\nDisclosure of maturity analysis of finance lease payments receivable [abstract]\nifrs-full\nDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory\ntext block\nDisclosure of maturity analysis of finance lease payments receivable [text block]\nThe 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.\ndisclosure: IFRS 16 94\nifrs-full\nDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems\nDisclosure of maturity analysis of finance lease payments receivable [line items]\nLine 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.\nifrs-full\nDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable\ntable\nDisclosure of maturity analysis of finance lease payments receivable [table]\nSchedule disclosing information related to the maturity analysis of finance lease payments receivable.\ndisclosure: IFRS 16 94\nifrs-full\nDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract\nDisclosure of maturity analysis of operating lease payments [abstract]\nifrs-full\nDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory\ntext block\nDisclosure of maturity analysis of operating lease payments [text block]\nThe 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.\ndisclosure: IFRS 16 97\nifrs-full\nDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems\nDisclosure of maturity analysis of operating lease payments [line items]\nLine 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.\nifrs-full\nDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable\ntable\nDisclosure of maturity analysis of operating lease payments [table]\nSchedule disclosing information related to the maturity analysis of operating lease payments.\ndisclosure: IFRS 16 97\nifrs-full\nDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory\ntext block\nDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]\nThe 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]\ndisclosure: IFRS 7 42E e\nifrs-full\nDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract\nDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]\nifrs-full\nDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems\nDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]\nLine 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.\nifrs-full\nDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable\ntable\nDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]\nSchedule 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.\ndisclosure: IFRS 7 42E e\nifrs-full\nDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract\nDisclosure of nature and extent of risks arising from financial instruments [abstract]\nifrs-full\nDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory\ntext block\nDisclosure of nature and extent of risks arising from financial instruments [text block]\nThe 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]]\ndisclosure: IFRS 7 31\nifrs-full\nDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems\nDisclosure of nature and extent of risks arising from financial instruments [line items]\nLine 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.\nifrs-full\nDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable\ntable\nDisclosure of nature and extent of risks arising from financial instruments [table]\nSchedule disclosing information related to the nature and extent of risks arising from financial instruments.\ndisclosure: IFRS 7 33, disclosure: IFRS 7 34\nifrs-full\nDisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory\ntext block\nDisclosure of nature and extent of risks arising from insurance contracts [text block]\nThe disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]\ndisclosure: IFRS 4 38 - Expiry date 2021-01-01\nifrs-full\nDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract\nDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]\nifrs-full\nDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory\ntext block\nDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]\nThe disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 124 - Effective 2021-01-01 , disclosure: IFRS 17 125 - Effective 2021-01-01\nifrs-full\nDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems\nDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]\nLine 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.\nifrs-full\nDisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table\ntable\nDisclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]\nSchedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 124 - Effective 2021-01-01 , disclosure: IFRS 17 125 - Effective 2021-01-01\nifrs-full\nDisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory\ntext\nDescription of nature of potential income tax consequences that would result from payment of dividend\nThe 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]\ndisclosure: IAS 12 82A\nifrs-full\nDisclosureOfNetAssetValueAttributableToUnitholdersExplanatory\ntext block\nDisclosure of net asset value attributable to unit-holders [text block]\nThe disclosure of the net asset value attributable to unit-holders.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfNetDefinedBenefitLiabilityAssetAbstract\nDisclosure of net defined benefit liability (asset) [abstract]\nifrs-full\nDisclosureOfNetDefinedBenefitLiabilityAssetExplanatory\ntext block\nDisclosure of net defined benefit liability (asset) [text block]\nThe disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]\ndisclosure: IAS 19 140 a\nifrs-full\nDisclosureOfNetDefinedBenefitLiabilityAssetLineItems\nDisclosure of net defined benefit liability (asset) [line items]\nLine 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.\nifrs-full\nDisclosureOfNetDefinedBenefitLiabilityAssetTable\ntable\nDisclosure of net defined benefit liability (asset) [table]\nSchedule disclosing information related to the net defined benefit liability (asset).\ndisclosure: IAS 19 140 a\nifrs-full\nDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstract\nDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]\nifrs-full\nDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory\ntext block\nDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]\nThe disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItems\nDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]\nLine 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.\nifrs-full\nDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable\ntable\nDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table]\nSchedule disclosing information related to the net and gross amounts and to the reinsurer's share for amounts arising from insurance contracts.\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nDisclosureOfNonadjustingEventsAfterReportingPeriodAbstract\nDisclosure of non-adjusting events after reporting period [abstract]\nifrs-full\nDisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory\ntext block\nDisclosure of non-adjusting events after reporting period [text block]\nThe disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]\ndisclosure: IAS 10 21\nifrs-full\nDisclosureOfNonadjustingEventsAfterReportingPeriodLineItems\nDisclosure of non-adjusting events after reporting period [line items]\nLine 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.\nifrs-full\nDisclosureOfNonadjustingEventsAfterReportingPeriodTable\ntable\nDisclosure of non-adjusting events after reporting period [table]\nSchedule disclosing information related to non-adjusting events after the reporting period.\ndisclosure: IAS 10 21\nifrs-full\nDisclosureOfNoncontrollingInterestsExplanatory\ntext block\nDisclosure of non-controlling interests [text block]\nThe disclosure of non-controlling interests. [Refer: Non-controlling interests]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory\ntext block\nDisclosure of non-current assets held for sale and discontinued operations [text block]\nThe entire disclosure for non-current assets held for sale and discontinued operations.\ndisclosure: IFRS 5 Presentation and Disclosure\nifrs-full\nDisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory\ntext block\nDisclosure of non-current assets or disposal groups classified as held for sale [text block]\nThe 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]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfNotesAndOtherExplanatoryInformationExplanatory\ntext block\nDisclosure of notes and other explanatory information [text block]\nThe disclosure of notes and other explanatory information as part of a complete set of financial statements.\ndisclosure: IAS 1 10 e\nifrs-full\nDisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory\ntext block\nDisclosure of number and weighted average exercise prices of other equity instruments [text block]\nThe disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).\ncommon practice: IFRS 2 45\nifrs-full\nDisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory\ntext block\nDisclosure of number and weighted average exercise prices of share options [text block]\nThe disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 b\nifrs-full\nDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract\nDisclosure of number and weighted average remaining contractual life of outstanding share options [abstract]\nifrs-full\nDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory\ntext block\nDisclosure of number and weighted average remaining contractual life of outstanding share options [text block]\nThe disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 d\nifrs-full\nDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems\nDisclosure of number and weighted average remaining contractual life of outstanding share options [line items]\nLine 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.\nifrs-full\nDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable\ntable\nDisclosure of number and weighted average remaining contractual life of outstanding share options [table]\nSchedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.\ndisclosure: IFRS 2 45 d\nifrs-full\nDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract\nDisclosure of objectives, policies and processes for managing capital [abstract]\nifrs-full\nDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory\ntext block\nDisclosure of objectives, policies and processes for managing capital [text block]\nThe disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.\ndisclosure: IAS 1 134\nifrs-full\nDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems\nDisclosure of objectives, policies and processes for managing capital [line items]\nLine 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.\nifrs-full\nDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable\ntable\nDisclosure of objectives, policies and processes for managing capital [table]\nSchedule disclosing information related to the objectives, policies and processes for managing capital.\ndisclosure: IAS 1 136\nifrs-full\nDisclosureOfOffsettingOfFinancialAssetsAbstract\nDisclosure of offsetting of financial assets [abstract]\nifrs-full\nDisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory\ntext block\nDisclosure of offsetting of financial assets and financial liabilities [text block]\nThe disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]\ndisclosure: IFRS 7 Offsetting financial assets and financial liabilities\nifrs-full\nDisclosureOfOffsettingOfFinancialAssetsExplanatory\ntext block\nDisclosure of offsetting of financial assets [text block]\nThe disclosure of the offsetting of financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 13C\nifrs-full\nDisclosureOfOffsettingOfFinancialAssetsLineItems\nDisclosure of offsetting of financial assets [line items]\nLine 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.\nifrs-full\nDisclosureOfOffsettingOfFinancialAssetsTable\ntable\nDisclosure of offsetting of financial assets [table]\nSchedule disclosing information related to the offsetting of financial assets.\ndisclosure: IFRS 7 13C\nifrs-full\nDisclosureOfOffsettingOfFinancialLiabilitiesAbstract\nDisclosure of offsetting of financial liabilities [abstract]\nifrs-full\nDisclosureOfOffsettingOfFinancialLiabilitiesExplanatory\ntext block\nDisclosure of offsetting of financial liabilities [text block]\nThe disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]\ndisclosure: IFRS 7 13C\nifrs-full\nDisclosureOfOffsettingOfFinancialLiabilitiesLineItems\nDisclosure of offsetting of financial liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfOffsettingOfFinancialLiabilitiesTable\ntable\nDisclosure of offsetting of financial liabilities [table]\nSchedule disclosing information related to the offsetting of financial liabilities.\ndisclosure: IFRS 7 13C\nifrs-full\nDisclosureOfOperatingSegmentsAbstract\nDisclosure of operating segments [abstract]\nifrs-full\nDisclosureOfOperatingSegmentsExplanatory\ntext block\nDisclosure of operating segments [text block]\nThe disclosure of operating segments. [Refer: Operating segments [member]]\ndisclosure: IFRS 8 23\nifrs-full\nDisclosureOfOperatingSegmentsLineItems\nDisclosure of operating segments [line items]\nLine 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.\nifrs-full\nDisclosureOfOperatingSegmentsTable\ntable\nDisclosure of operating segments [table]\nSchedule disclosing information related to operating segments.\ndisclosure: IFRS 8 23\nifrs-full\nDisclosureOfOtherAssetsExplanatory\ntext block\nDisclosure of other assets [text block]\nThe disclosure of other assets. [Refer: Other assets]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherCurrentAssetsExplanatory\ntext block\nDisclosure of other current assets [text block]\nThe disclosure of other current assets. [Refer: Other current assets]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherCurrentLiabilitiesExplanatory\ntext block\nDisclosure of other current liabilities [text block]\nThe disclosure of other current liabilities. [Refer: Other current liabilities]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherLiabilitiesExplanatory\ntext block\nDisclosure of other liabilities [text block]\nThe disclosure of other liabilities. [Refer: Other liabilities]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherNoncurrentAssetsExplanatory\ntext block\nDisclosure of other non-current assets [text block]\nThe disclosure of other non-current assets. [Refer: Other non-current assets]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherNoncurrentLiabilitiesExplanatory\ntext block\nDisclosure of other non-current liabilities [text block]\nThe disclosure of other non-current liabilities. [Refer: Other non-current liabilities]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherOperatingExpenseExplanatory\ntext block\nDisclosure of other operating expense [text block]\nThe disclosure of other operating expense. [Refer: Other operating income (expense)]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherOperatingIncomeExpenseExplanatory\ntext block\nDisclosure of other operating income (expense) [text block]\nThe disclosure of other operating income or expense. [Refer: Other operating income (expense)]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherOperatingIncomeExplanatory\ntext block\nDisclosure of other operating income [text block]\nThe disclosure of other operating income. [Refer: Other operating income (expense)]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfOtherProvisionsAbstract\nDisclosure of other provisions [abstract]\nifrs-full\nDisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory\ntext block\nDisclosure of other provisions, contingent liabilities and contingent assets [text block]\nThe entire disclosure for other provisions, contingent liabilities and contingent assets.\ndisclosure: IAS 37 Disclosure\nifrs-full\nDisclosureOfOtherProvisionsExplanatory\ntext block\nDisclosure of other provisions [text block]\nThe disclosure of other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 84\nifrs-full\nDisclosureOfOtherProvisionsLineItems\nDisclosure of other provisions [line items]\nLine 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.\nifrs-full\nDisclosureOfOtherProvisionsTable\ntable\nDisclosure of other provisions [table]\nSchedule disclosing information related to other provisions.\ndisclosure: IAS 37 84\nifrs-full\nDisclosureOfPerformanceObligationsAbstract\nDisclosure of performance obligations [abstract]\nifrs-full\nDisclosureOfPerformanceObligationsExplanatory\ntext block\nDisclosure of performance obligations [text block]\nThe disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]\ndisclosure: IFRS 15 119\nifrs-full\nDisclosureOfPerformanceObligationsLineItems\nDisclosure of performance obligations [line items]\nLine 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.\nifrs-full\nDisclosureOfPerformanceObligationsTable\ntable\nDisclosure of performance obligations [table]\nSchedule disclosing information related to performance obligations in contracts with customers.\ndisclosure: IFRS 15 119\nifrs-full\nDisclosureOfPrepaymentsAndOtherAssetsExplanatory\ntext block\nDisclosure of prepayments and other assets [text block]\nThe disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfProductsAndServicesAbstract\nDisclosure of products and services [abstract]\nifrs-full\nDisclosureOfProductsAndServicesExplanatory\ntext block\nDisclosure of products and services [text block]\nThe disclosure of the entity's products and services. [Refer: Products and services [member]]\ndisclosure: IFRS 8 32\nifrs-full\nDisclosureOfProductsAndServicesLineItems\nDisclosure of products and services [line items]\nLine 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.\nifrs-full\nDisclosureOfProductsAndServicesTable\ntable\nDisclosure of products and services [table]\nSchedule disclosing information related to the entity's products and services.\ndisclosure: IFRS 8 32\nifrs-full\nDisclosureOfProfitLossFromOperatingActivitiesExplanatory\ntext block\nDisclosure of profit (loss) from operating activities [text block]\nThe disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfPropertyPlantAndEquipmentAbstract\nDisclosure of detailed information about property, plant and equipment [abstract]\nifrs-full\nDisclosureOfPropertyPlantAndEquipmentExplanatory\ntext block\nDisclosure of property, plant and equipment [text block]\nThe entire disclosure for property, plant and equipment.\ndisclosure: IAS 16 Disclosure\nifrs-full\nDisclosureOfPropertyPlantAndEquipmentLineItems\nDisclosure of detailed information about property, plant and equipment [line items]\nLine 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.\nifrs-full\nDisclosureOfPropertyPlantAndEquipmentTable\ntable\nDisclosure of detailed information about property, plant and equipment [table]\nSchedule disclosing information related to details of property, plant and equipment.\ndisclosure: IAS 16 73\nifrs-full\nDisclosureOfProvisionMatrixAbstract\nDisclosure of provision matrix [abstract]\nifrs-full\nDisclosureOfProvisionMatrixExplanatory\ntext block\nDisclosure of provision matrix [text block]\nThe disclosure of the provision matrix.\nexample: IFRS 7 35N\nifrs-full\nDisclosureOfProvisionMatrixLineItems\nDisclosure of provision matrix [line items]\nLine 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.\nifrs-full\nDisclosureOfProvisionMatrixTable\ntable\nDisclosure of provision matrix [table]\nSchedule disclosing information related to the provision matrix.\nexample: IFRS 7 35N\nifrs-full\nDisclosureOfProvisionsExplanatory\ntext block\nDisclosure of provisions [text block]\nThe disclosure of provisions. [Refer: Provisions]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract\nDisclosure of quantitative information about leases for lessee [abstract]\nifrs-full\nDisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract\nDisclosure of quantitative information about leases for lessor [abstract]\nifrs-full\nDisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract\nDisclosure of quantitative information about right-of-use assets [abstract]\nifrs-full\nDisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory\ntext block\nDisclosure of quantitative information about right-of-use assets [text block]\nThe disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]\ndisclosure: IFRS 16 53\nifrs-full\nDisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems\nDisclosure of quantitative information about right-of-use assets [line items]\nLine 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.\nifrs-full\nDisclosureOfQuantitativeInformationAboutRightofuseAssetsTable\ntable\nDisclosure of quantitative information about right-of-use assets [table]\nSchedule disclosing information related to right-of-use assets.\ndisclosure: IFRS 16 53\nifrs-full\nDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract\nDisclosure of range of exercise prices of outstanding share options [abstract]\nifrs-full\nDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory\ntext block\nDisclosure of range of exercise prices of outstanding share options [text block]\nThe disclosure of the range of exercise prices for outstanding share options.\ndisclosure: IFRS 2 45 d\nifrs-full\nDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems\nDisclosure of range of exercise prices of outstanding share options [line items]\nLine 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.\nifrs-full\nDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable\ntable\nDisclosure of range of exercise prices of outstanding share options [table]\nSchedule disclosing information related to the range of exercise prices of outstanding share options.\ndisclosure: IFRS 2 45 d\nifrs-full\nDisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory\ntext block\nDisclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block]\nThe 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.\nexample: IFRS 12 B26 d\nifrs-full\nDisclosureOfReclassificationOfFinancialAssetsAbstract\nDisclosure of reclassification of financial assets [abstract]\nifrs-full\nDisclosureOfReclassificationOfFinancialAssetsExplanatory\ntext block\nDisclosure of reclassification of financial assets [text block]\nThe disclosure of information about the reclassification of financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 12B\nifrs-full\nDisclosureOfReclassificationOfFinancialAssetsLineItems\nDisclosure of reclassification of financial assets [line items]\nLine 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.\nifrs-full\nDisclosureOfReclassificationOfFinancialAssetsTable\ntable\nDisclosure of reclassification of financial assets [table]\nSchedule disclosing information related to the reclassification of financial assets.\ndisclosure: IFRS 7 12B\nifrs-full\nDisclosureOfReclassificationOfFinancialInstrumentsExplanatory\ntext block\nDisclosure of reclassification of financial instruments [text block]\nThe disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfReclassificationsOrChangesInPresentationAbstract\nDisclosure of reclassifications or changes in presentation [abstract]\nifrs-full\nDisclosureOfReclassificationsOrChangesInPresentationExplanatory\ntext block\nDisclosure of reclassifications or changes in presentation [text block]\nThe disclosure of reclassifications or changes in the presentation of items in the financial statements.\ndisclosure: IAS 1 41\nifrs-full\nDisclosureOfReclassificationsOrChangesInPresentationLineItems\nDisclosure of reclassifications or changes in presentation [line items]\nLine 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.\nifrs-full\nDisclosureOfReclassificationsOrChangesInPresentationTable\ntable\nDisclosure of reclassifications or changes in presentation [table]\nSchedule disclosing information related to reclassifications or changes in presentation.\ndisclosure: IAS 1 41\nifrs-full\nDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory\ntext block\nDisclosure 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]\nThe 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.\ndisclosure: IFRS 11 C12 b\nifrs-full\nDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory\ntext block\nDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]\nThe 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.\ndisclosure: IFRS 11 C10\nifrs-full\nDisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract\nDisclosure of reconciliation of changes in biological assets [abstract]\nifrs-full\nDisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory\ntext block\nDisclosure of reconciliation of changes in biological assets [text block]\nThe disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 50\nifrs-full\nDisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems\nDisclosure of reconciliation of changes in biological assets [line items]\nLine 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.\nifrs-full\nDisclosureOfReconciliationOfChangesInBiologicalAssetsTable\ntable\nDisclosure of reconciliation of changes in biological assets [table]\nSchedule disclosing information related to the reconciliation of changes in biological assets.\ndisclosure: IAS 41 50\nifrs-full\nDisclosureOfReconciliationOfChangesInGoodwillAbstract\nDisclosure of reconciliation of changes in goodwill [abstract]\nifrs-full\nDisclosureOfReconciliationOfChangesInGoodwillExplanatory\ntext block\nDisclosure of reconciliation of changes in goodwill [text block]\nThe disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]\ndisclosure: IFRS 3 B67 d\nifrs-full\nDisclosureOfReconciliationOfChangesInGoodwillLineItems\nDisclosure of reconciliation of changes in goodwill [line items]\nLine 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.\nifrs-full\nDisclosureOfReconciliationOfChangesInGoodwillTable\ntable\nDisclosure of reconciliation of changes in goodwill [table]\nSchedule disclosing information related to the reconciliation of changes in goodwill.\ndisclosure: IFRS 3 B67 d\nifrs-full\nDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract\nDisclosure of reconciliation of changes in insurance contracts by components [abstract]\nifrs-full\nDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory\ntext block\nDisclosure of reconciliation of changes in insurance contracts by components [text block]\nThe 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]]\ndisclosure: IFRS 17 101 - Effective 2021-01-01\nifrs-full\nDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems\nDisclosure of reconciliation of changes in insurance contracts by components [line items]\nLine 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.\nifrs-full\nDisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable\ntable\nDisclosure of reconciliation of changes in insurance contracts by components [table]\nSchedule disclosing information related to the reconciliation of changes in insurance contracts by components.\ndisclosure: IFRS 17 101 - Effective 2021-01-01\nifrs-full\nDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract\nDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]\nifrs-full\nDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory\ntext block\nDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]\nThe disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]\ndisclosure: IFRS 17 100 - Effective 2021-01-01\nifrs-full\nDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems\nDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]\nLine 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.\nifrs-full\nDisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable\ntable\nDisclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]\nSchedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.\ndisclosure: IFRS 17 100 - Effective 2021-01-01\nifrs-full\nDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract\nDisclosure of reconciliation of changes in intangible assets and goodwill [abstract]\nifrs-full\nDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory\ntext block\nDisclosure of reconciliation of changes in intangible assets and goodwill [text block]\nThe disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 38 118\nifrs-full\nDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems\nDisclosure of reconciliation of changes in intangible assets and goodwill [line items]\nLine 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.\nifrs-full\nDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable\ntable\nDisclosure of reconciliation of changes in intangible assets and goodwill [table]\nSchedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.\ncommon practice: IAS 38 118\nifrs-full\nDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract\nDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]\nifrs-full\nDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory\ntext block\nDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]\nThe disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35I\nifrs-full\nDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems\nDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]\nLine 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.\nifrs-full\nDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable\ntable\nDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]\nSchedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35I\nifrs-full\nDisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory\ntext block\nDisclosure 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]\nThe 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]\ndisclosure: IFRS 7 B46\nifrs-full\nDisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory\ntext block\nDisclosure 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]\nThe 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]\ndisclosure: IFRS 7 B46\nifrs-full\nDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract\nDisclosure of reconciliation of liabilities arising from financing activities [abstract]\nifrs-full\nDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory\ntext block\nDisclosure of reconciliation of liabilities arising from financing activities [text block]\nThe disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]\nexample: IAS 7 44D\nifrs-full\nDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems\nDisclosure of reconciliation of liabilities arising from financing activities [line items]\nLine 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.\nifrs-full\nDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable\ntable\nDisclosure of reconciliation of liabilities arising from financing activities [table]\nSchedule disclosing information related to the reconciliation of liabilities arising from financing activities.\nexample: IAS 7 44D\nifrs-full\nDisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory\ntext block\nDisclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]\nThe 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]]\ndisclosure: IFRS 12 B14 b\nifrs-full\nDisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory\ntext block\nDisclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]\nThe 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]]\ndisclosure: IFRS 12 B14 b\nifrs-full\nDisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory\ntext block\nDisclosure of redemption prohibition, transfer between financial liabilities and equity [text block]\nThe entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.\ndisclosure: IFRIC 2 Disclosure\nifrs-full\nDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract\nDisclosure of redesignated financial assets and liabilities [abstract]\nifrs-full\nDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory\ntext block\nDisclosure of redesignated financial assets and liabilities [text block]\nThe disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]\ndisclosure: IFRS 1 29\nifrs-full\nDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems\nDisclosure of redesignated financial assets and liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable\ntable\nDisclosure of redesignated financial assets and liabilities [table]\nSchedule disclosing information related to redesignated financial assets and liabilities.\ndisclosure: IFRS 1 29\nifrs-full\nDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract\nDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]\nifrs-full\nDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory\ntext block\nDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]\nThe disclosure of redesignation of financial assets at the date of initial application of IFRS 17.\ndisclosure: IFRS 17 C32 - Effective 2021-01-01\nifrs-full\nDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems\nDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]\nLine 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.\nifrs-full\nDisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table\ntable\nDisclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]\nSchedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.\ndisclosure: IFRS 17 C32 - Effective 2021-01-01\nifrs-full\nDisclosureOfRegulatoryDeferralAccountsExplanatory\ntext block\nDisclosure of regulatory deferral accounts [text block]\nThe entire disclosure for regulatory deferral accounts.\ndisclosure: IFRS 14 Presentation, disclosure: IFRS 14 Disclosure\nifrs-full\nDisclosureOfReimbursementRightsAbstract\nDisclosure of reimbursement rights [abstract]\nifrs-full\nDisclosureOfReimbursementRightsExplanatory\ntext block\nDisclosure of reimbursement rights [text block]\nThe disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value]\ndisclosure: IAS 19 140 b\nifrs-full\nDisclosureOfReimbursementRightsLineItems\nDisclosure of reimbursement rights [line items]\nLine 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.\nifrs-full\nDisclosureOfReimbursementRightsTable\ntable\nDisclosure of reimbursement rights [table]\nSchedule disclosing information related to reimbursement rights.\ndisclosure: IAS 19 140 b\nifrs-full\nDisclosureOfReinsuranceExplanatory\ntext block\nDisclosure of reinsurance [text block]\nThe disclosure of reinsurance.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfRelatedPartyExplanatory\ntext block\nDisclosure of related party [text block]\nThe entire disclosure for related parties.\ndisclosure: IAS 24 Disclosures\nifrs-full\nDisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory\ntext block\nDisclosure of repurchase and reverse repurchase agreements [text block]\nThe disclosure of repurchase and reverse repurchase agreements.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfResearchAndDevelopmentExpenseExplanatory\ntext block\nDisclosure of research and development expense [text block]\nThe disclosure of research and development expense. [Refer: Research and development expense]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfReservesAndOtherEquityInterestExplanatory\ntext block\nDisclosure of reserves within equity [text block]\nThe disclosure of reserves within equity. [Refer: Other reserves [member]]\ndisclosure: IAS 1 79 b\nifrs-full\nDisclosureOfReservesWithinEquityAbstract\nDisclosure of reserves within equity [abstract]\nifrs-full\nDisclosureOfReservesWithinEquityLineItems\nDisclosure of reserves within equity [line items]\nLine 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.\nifrs-full\nDisclosureOfReservesWithinEquityTable\ntable\nDisclosure of reserves within equity [table]\nSchedule disclosing information related to reserves within equity.\ndisclosure: IAS 1 79 b\nifrs-full\nDisclosureOfRestrictedCashAndCashEquivalentsExplanatory\ntext block\nDisclosure of restricted cash and cash equivalents [text block]\nThe disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfRevenueExplanatory\ntext block\nDisclosure of revenue [text block]\nThe entire disclosure for revenue.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfRevenueFromContractsWithCustomersExplanatory\ntext block\nDisclosure of revenue from contracts with customers [text block]\nThe entire disclosure for revenue from contracts with customers.\ndisclosure: IFRS 15 Presentation, disclosure: IFRS 15 Disclosure\nifrs-full\nDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract\nDisclosure of risk management strategy related to hedge accounting [abstract]\nifrs-full\nDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory\ntext block\nDisclosure of risk management strategy related to hedge accounting [text block]\nThe disclosure of risk management strategy related to hedge accounting.\ndisclosure: IFRS 7 22A\nifrs-full\nDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems\nDisclosure of risk management strategy related to hedge accounting [line items]\nLine 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.\nifrs-full\nDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable\ntable\nDisclosure of risk management strategy related to hedge accounting [table]\nSchedule disclosing information related to the risk management strategy in relation to hedge accounting.\ndisclosure: IFRS 7 22A\nifrs-full\nDisclosureOfSegmentsMajorCustomersExplanatory\ntext block\nDisclosure of major customers [text block]\nThe disclosure of major customers.\ndisclosure: IFRS 8 34\nifrs-full\nDisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract\nDisclosure of sensitivity analysis for actuarial assumptions [abstract]\nifrs-full\nDisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory\ntext block\nDisclosure of sensitivity analysis for actuarial assumptions [text block]\nThe 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]\ndisclosure: IAS 19 145\nifrs-full\nDisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems\nDisclosure of sensitivity analysis for actuarial assumptions [line items]\nLine 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.\nifrs-full\nDisclosureOfSensitivityAnalysisForActuarialAssumptionsTable\ntable\nDisclosure of sensitivity analysis for actuarial assumptions [table]\nSchedule disclosing information related to the sensitivity analysis for actuarial assumptions.\ndisclosure: IAS 19 145\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory\ntext block\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]\nThe disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.\ndisclosure: IFRS 13 93 h\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]\nLine 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.\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable\ntable\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]\nSchedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.\ndisclosure: IFRS 13 93 h\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [abstract]\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory\ntext block\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [text block]\nThe disclosure of the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs.\ndisclosure: IFRS 13 93 h\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [line items]\nLine 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.\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable\ntable\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments [table]\nSchedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs.\ndisclosure: IFRS 13 93 h\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory\ntext block\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]\nThe disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.\ndisclosure: IFRS 13 93 h\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable\ntable\nDisclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]\nSchedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.\ndisclosure: IFRS 13 93 h\nifrs-full\nDisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory\ntext block\nDisclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]\nThe disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.\ndisclosure: IFRS 17 129 - Effective 2021-01-01\nifrs-full\nDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract\nDisclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [abstract]\nifrs-full\nDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory\ntext block\nDisclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [text block]\nThe disclosure of the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 128 a - Effective 2021-01-01\nifrs-full\nDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems\nDisclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [line items]\nLine 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.\nifrs-full\nDisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table\ntable\nDisclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [table]\nSchedule disclosing information related to the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 128 a - Effective 2021-01-01\nifrs-full\nDisclosureOfSensitivityToInsuranceRiskExplanatory\ntext block\nDisclosure of sensitivity to insurance risk [text block]\nThe disclosure of the entity's sensitivity to insurance risk.\ndisclosure: IFRS 4 39 c i - Expiry date 2021-01-01\nifrs-full\nDisclosureOfServiceConcessionArrangementsAbstract\nDisclosure of detailed information about service concession arrangements [abstract]\nifrs-full\nDisclosureOfServiceConcessionArrangementsExplanatory\ntext block\nDisclosure of service concession arrangements [text block]\nThe entire disclosure for service concession arrangements.\ndisclosure: SIC 29 Consensus\nifrs-full\nDisclosureOfServiceConcessionArrangementsLineItems\nDisclosure of detailed information about service concession arrangements [line items]\nLine 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.\nifrs-full\nDisclosureOfServiceConcessionArrangementsTable\ntable\nDisclosure of detailed information about service concession arrangements [table]\nSchedule disclosing information related to details of service concession arrangements.\ndisclosure: SIC 29 6\nifrs-full\nDisclosureOfSharebasedPaymentArrangementsExplanatory\ntext block\nDisclosure of share-based payment arrangements [text block]\nThe entire disclosure for share-based payment arrangements.\ndisclosure: IFRS 2 44\nifrs-full\nDisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory\ntext block\nDisclosure of share capital, reserves and other equity interest [text block]\nThe entire disclosure for share capital, reserves and other equity interest.\ndisclosure: IAS 1 79\nifrs-full\nDisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory\ntext block\nDisclosure of significant adjustments to valuation obtained [text block]\nThe 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]\ndisclosure: IAS 40 77\nifrs-full\nDisclosureOfSignificantInvestmentsInAssociatesAbstract\nDisclosure of associates [abstract]\nifrs-full\nDisclosureOfSignificantInvestmentsInAssociatesExplanatory\ntext block\nDisclosure of associates [text block]\nThe disclosure of associates. [Refer: Associates [member]]\ndisclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d\nifrs-full\nDisclosureOfSignificantInvestmentsInAssociatesLineItems\nDisclosure of associates [line items]\nLine 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.\nifrs-full\nDisclosureOfSignificantInvestmentsInAssociatesTable\ntable\nDisclosure of associates [table]\nSchedule disclosing information related to associates.\ndisclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d\nifrs-full\nDisclosureOfSignificantInvestmentsInSubsidiariesAbstract\nDisclosure of subsidiaries [abstract]\nifrs-full\nDisclosureOfSignificantInvestmentsInSubsidiariesExplanatory\ntext block\nDisclosure of subsidiaries [text block]\nThe disclosure of subsidiaries. [Refer: Subsidiaries [member]]\ndisclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a\nifrs-full\nDisclosureOfSignificantInvestmentsInSubsidiariesLineItems\nDisclosure of subsidiaries [line items]\nLine 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.\nifrs-full\nDisclosureOfSignificantInvestmentsInSubsidiariesTable\ntable\nDisclosure of subsidiaries [table]\nSchedule disclosing information related to subsidiaries.\ndisclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a\nifrs-full\nDisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory\ntext block\nDisclosure of significant judgements and assumptions made in relation to interests in other entities [text block]\nThe disclosure of significant judgements and assumptions made in relation to interests in other entities.\ndisclosure: IFRS 12 7\nifrs-full\nDisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory\ntext block\nDisclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]\nThe 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.\ndisclosure: IFRS 17 117 - Effective 2021-01-01\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract\nDisclosure of significant unobservable inputs used in fair value measurement of assets [abstract]\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory\ntext block\nDisclosure of significant unobservable inputs used in fair value measurement of assets [text block]\nThe 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.\ndisclosure: IFRS 13 93 d\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems\nDisclosure of significant unobservable inputs used in fair value measurement of assets [line items]\nLine 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.\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable\ntable\nDisclosure of significant unobservable inputs used in fair value measurement of assets [table]\nSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.\ndisclosure: IFRS 13 93 d\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract\nDisclosure of significant unobservable inputs used in fair value measurement of equity [abstract]\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory\ntext block\nDisclosure of significant unobservable inputs used in fair value measurement of equity [text block]\nThe 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems\nDisclosure of significant unobservable inputs used in fair value measurement of equity [line items]\nLine 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.\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable\ntable\nDisclosure of significant unobservable inputs used in fair value measurement of equity [table]\nSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.\ndisclosure: IFRS 13 93 d\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract\nDisclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory\ntext block\nDisclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]\nThe 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.\ndisclosure: IFRS 13 93 d\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems\nDisclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]\nLine 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.\nifrs-full\nDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable\ntable\nDisclosure of significant unobservable inputs used in fair value measurement of liabilities [table]\nSchedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.\ndisclosure: IFRS 13 93 d\nifrs-full\nDisclosureOfSubordinatedLiabilitiesExplanatory\ntext block\nDisclosure of subordinated liabilities [text block]\nThe disclosure of subordinated liabilities. [Refer: Subordinated liabilities]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory\ntext block\nDisclosure of significant accounting policies [text block]\nThe entire disclosure for significant accounting policies applied by the entity.\ndisclosure: IAS 1 117\nifrs-full\nDisclosureOfTaxReceivablesAndPayablesExplanatory\ntext block\nDisclosure of tax receivables and payables [text block]\nThe disclosure of tax receivables and payables.\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract\nDisclosure of temporary difference, unused tax losses and unused tax credits [abstract]\nifrs-full\nDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory\ntext block\nDisclosure of temporary difference, unused tax losses and unused tax credits [text block]\nThe 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]]\ndisclosure: IAS 12 81 g\nifrs-full\nDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems\nDisclosure of temporary difference, unused tax losses and unused tax credits [line items]\nLine 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.\nifrs-full\nDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable\ntable\nDisclosure of temporary difference, unused tax losses and unused tax credits [table]\nSchedule disclosing information related to temporary differences, unused tax losses and unused tax credits.\ndisclosure: IAS 12 81 g\nifrs-full\nDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract\nDisclosure of terms and conditions of share-based payment arrangement [abstract]\nifrs-full\nDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory\ntext block\nDisclosure of terms and conditions of share-based payment arrangement [text block]\nThe disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]\ndisclosure: IFRS 2 45\nifrs-full\nDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems\nDisclosure of terms and conditions of share-based payment arrangement [line items]\nLine 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.\nifrs-full\nDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable\ntable\nDisclosure of terms and conditions of share-based payment arrangement [table]\nSchedule disclosing information related to terms and conditions of share-based payment arrangements.\ndisclosure: IFRS 2 45\nifrs-full\nDisclosureOfTradeAndOtherPayablesExplanatory\ntext block\nDisclosure of trade and other payables [text block]\nThe disclosure of trade and other payables. [Refer: Trade and other payables]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfTradeAndOtherReceivablesExplanatory\ntext block\nDisclosure of trade and other receivables [text block]\nThe disclosure of trade and other receivables. [Refer: Trade and other receivables]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfTradingIncomeExpenseExplanatory\ntext block\nDisclosure of trading income (expense) [text block]\nThe disclosure of trading income (expense). [Refer: Trading income (expense)]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract\nDisclosure of transaction price allocated to remaining performance obligations [abstract]\nifrs-full\nDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory\ntext block\nDisclosure of transaction price allocated to remaining performance obligations [text block]\nThe disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.\ndisclosure: IFRS 15 120 b i\nifrs-full\nDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems\nDisclosure of transaction price allocated to remaining performance obligations [line items]\nLine 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.\nifrs-full\nDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable\ntable\nDisclosure of transaction price allocated to remaining performance obligations [table]\nSchedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.\ndisclosure: IFRS 15 120 b i\nifrs-full\nDisclosureOfTransactionsBetweenRelatedPartiesAbstract\nDisclosure of transactions between related parties [abstract]\nifrs-full\nDisclosureOfTransactionsBetweenRelatedPartiesExplanatory\ntext block\nDisclosure of transactions between related parties [text block]\nThe disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]\ndisclosure: IAS 24 18\nifrs-full\nDisclosureOfTransactionsBetweenRelatedPartiesLineItems\nDisclosure of transactions between related parties [line items]\nLine 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.\nifrs-full\nDisclosureOfTransactionsBetweenRelatedPartiesTable\ntable\nDisclosure of transactions between related parties [table]\nSchedule disclosing information related to transactions between related parties.\ndisclosure: IAS 24 19\nifrs-full\nDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract\nDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]\nifrs-full\nDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory\ntext block\nDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]\nThe disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 l\nifrs-full\nDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems\nDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]\nLine 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.\nifrs-full\nDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable\ntable\nDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]\nSchedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.\ndisclosure: IFRS 3 B64 l\nifrs-full\nDisclosureOfTransfersOfFinancialAssetsExplanatory\ntext block\nDisclosure of transfers of financial assets [text block]\nThe disclosure of transfers of financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 Transfers of financial assets\nifrs-full\nDisclosureOfTreasurySharesExplanatory\ntext block\nDisclosure of treasury shares [text block]\nThe disclosure of treasury shares. [Refer: Treasury shares]\ncommon practice: IAS 1 10 e\nifrs-full\nDisclosureOfTypesOfInsuranceContractsAbstract\nDisclosure of types of insurance contracts [abstract]\nifrs-full\nDisclosureOfTypesOfInsuranceContractsExplanatory\ntext block\nDisclosure of types of insurance contracts [text block]\nThe disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nDisclosureOfTypesOfInsuranceContractsLineItems\nDisclosure of types of insurance contracts [line items]\nLine 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.\nifrs-full\nDisclosureOfTypesOfInsuranceContractsTable\ntable\nDisclosure of types of insurance contracts [table]\nSchedule disclosing information related to types of insurance contracts.\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nDisclosureOfUnconsolidatedStructuredEntitiesAbstract\nDisclosure of unconsolidated structured entities [abstract]\nifrs-full\nDisclosureOfUnconsolidatedStructuredEntitiesExplanatory\ntext block\nDisclosure of unconsolidated structured entities [text block]\nThe disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]\ndisclosure: IFRS 12 B4 e\nifrs-full\nDisclosureOfUnconsolidatedStructuredEntitiesLineItems\nDisclosure of unconsolidated structured entities [line items]\nLine 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.\nifrs-full\nDisclosureOfUnconsolidatedStructuredEntitiesTable\ntable\nDisclosure of unconsolidated structured entities [table]\nSchedule disclosing information related to unconsolidated structured entities.\ndisclosure: IFRS 12 B4 e\nifrs-full\nDisclosureOfVoluntaryChangeInAccountingPolicyAbstract\nDisclosure of voluntary change in accounting policy [abstract]\nifrs-full\nDisclosureOfVoluntaryChangeInAccountingPolicyLineItems\nDisclosure of voluntary change in accounting policy [line items]\nLine 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.\nifrs-full\nDisclosureOfVoluntaryChangeInAccountingPolicyTable\ntable\nDisclosure of voluntary change in accounting policy [table]\nSchedule disclosing information related to a voluntary change in accounting policy.\ndisclosure: IAS 8 29\nifrs-full\nDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract\nDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]\nifrs-full\nDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory\ntext block\nDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]\nThe 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.\ndisclosure: IFRS 17 120 - Effective 2021-01-01\nifrs-full\nDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems\nDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]\nLine 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.\nifrs-full\nDisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable\ntable\nDisclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]\nSchedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.\ndisclosure: IFRS 17 120 - Effective 2021-01-01\nifrs-full\nDisclosuresAboutOverlayApproachAbstract\nDisclosures about overlay approach [abstract]\nifrs-full\nDisclosuresAboutTemporaryExemptionFromIFRS9Abstract\nDisclosures about temporary exemption from IFRS 9 [abstract]\nifrs-full\nDisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions\ntext\nDisclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions\nThe 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.\ndisclosure: IAS 24 23\nifrs-full\nDisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements\ntext\nExplanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue\nThe 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.\ndisclosure: IFRS 7 18 c\nifrs-full\nDiscontinuedOperationsMember\nmember\nDiscontinued operations [member]\nThis member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]\ndisclosure: IFRS 5 Presentation and Disclosure\nifrs-full\nDiscountedCashFlowMember\nmember\nDiscounted cash flow [member]\nThis 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]]\nexample: IFRS 13 B11 a, example: IFRS 13 IE63\nifrs-full\nDiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease\nX instant, debit\nDiscounted unguaranteed residual value of assets subject to finance lease\nThe 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.\ndisclosure: IFRS 16 94\nifrs-full\nDiscountRateMeasurementInputMember\nmember\nDiscount rate, measurement input [member]\nThis member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.\ncommon practice: IFRS 13 93 d\nifrs-full\nDiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal\nX.XX instant\nDiscount rate used in current measurement of fair value less costs of disposal\nThe discount rate used in the current measurement of fair value less costs of disposal.\ndisclosure: IAS 36 130 f iii\nifrs-full\nDiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal\nX.XX instant\nDiscount rate used in previous measurement of fair value less costs of disposal\nThe discount rate used in the previous measurement of fair value less costs of disposal.\ndisclosure: IAS 36 130 f iii\nifrs-full\nDiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances\nX.XX instant\nDiscount rate used to reflect time value of money, regulatory deferral account balances\nThe discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]\ndisclosure: IFRS 14 33 b\nifrs-full\nDiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements\ntext\nDiscussion of impact that initial application of new IFRS is expected to have on financial statements\nThe discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.\nexample: IAS 8 31 e i\nifrs-full\nDisposalGroupsClassifiedAsHeldForSaleMember\nmember\nDisposal groups classified as held for sale [member]\nThis 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.\ndisclosure: IFRS 5 Presentation and Disclosure, common practice: IFRS 5 38\nifrs-full\nDisposalOfMajorSubsidiaryMember\nmember\nDisposal of major subsidiary [member]\nThis member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]\nexample: IAS 10 22 a\nifrs-full\nDisposalsAndRetirementsIntangibleAssetsAndGoodwill\nX duration, credit\nDisposals and retirements, intangible assets and goodwill\nThe decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nDisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract\nDisposals and retirements, intangible assets and goodwill [abstract]\nifrs-full\nDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill\nX duration, credit\nDisposals and retirements, intangible assets other than goodwill\nThe decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract\nDisposals and retirements, intangible assets other than goodwill [abstract]\nifrs-full\nDisposalsAndRetirementsPropertyPlantAndEquipment\nX duration, credit\nDisposals and retirements, property, plant and equipment\nThe decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 73 e\nifrs-full\nDisposalsAndRetirementsPropertyPlantAndEquipmentAbstract\nDisposals and retirements, property, plant and equipment [abstract]\nifrs-full\nDisposalsBiologicalAssets\nX duration, credit\nDisposals, biological assets\nThe decrease in biological assets resulting from disposals. [Refer: Biological assets]\ndisclosure: IAS 41 50 c\nifrs-full\nDisposalsIntangibleAssetsAndGoodwill\nX duration, credit\nDisposals, intangible assets and goodwill\nThe decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 38 118 e ii\nifrs-full\nDisposalsIntangibleAssetsOtherThanGoodwill\nX duration, credit\nDisposals, intangible assets other than goodwill\nThe decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 118 e ii\nifrs-full\nDisposalsInvestmentProperty\nX duration, credit\nDisposals, investment property\nThe decrease in investment property resulting from disposals. [Refer: Investment property]\ndisclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii\nifrs-full\nDisposalsPropertyPlantAndEquipment\nX duration, credit\nDisposals, property, plant and equipment\nThe decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 73 e ii\nifrs-full\nDistributionAndAdministrativeExpense\nX duration, debit\nDistribution and administrative expense\nThe amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]\ncommon practice: IAS 1 85\nifrs-full\nDistributionCosts\nX duration, debit\nDistribution costs\nThe amount of costs relating to the distribution of goods and services.\nexample: IAS 1 103, disclosure: IAS 1 99\nifrs-full\nDividendPayables\nX instant, credit\nDividend payables\nThe amount of dividends that the company has declared but not yet paid.\ncommon practice: IAS 1 55\nifrs-full\nDividendsClassifiedAsExpense\nX duration, debit\nDividends classified as expense\nThe amount of dividends classified as an expense.\nexample: IAS 32 40\nifrs-full\nDividendsPaid\nX duration, debit\nDividends recognised as distributions to owners\nThe amount of dividends recognised as distributions to owners.\ndisclosure: IAS 1 107\nifrs-full\nDividendsPaidClassifiedAsFinancingActivities\nX duration, credit\nDividends paid, classified as financing activities\nThe cash outflow for dividends paid by the entity, classified as financing activities.\ndisclosure: IAS 7 31\nifrs-full\nDividendsPaidClassifiedAsOperatingActivities\nX duration, credit\nDividends paid, classified as operating activities\nThe cash outflow for dividends paid by the entity, classified as operating activities.\ndisclosure: IAS 7 31\nifrs-full\nDividendsPaidOrdinaryShares\nX duration, debit\nDividends paid, ordinary shares\nThe amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]\ndisclosure: IAS 34 16A f\nifrs-full\nDividendsPaidOrdinarySharesPerShare\nX.XX duration\nDividends paid, ordinary shares per share\nThe amount of dividends paid per ordinary share.\ndisclosure: IAS 34 16A f\nifrs-full\nDividendsPaidOtherShares\nX duration, debit\nDividends paid, other shares\nThe amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]\ndisclosure: IAS 34 16A f\nifrs-full\nDividendsPaidOtherSharesPerShare\nX.XX duration\nDividends paid, other shares per share\nThe amount of dividends paid per other share.\ndisclosure: IAS 34 16A f\nifrs-full\nDividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities\nX duration, credit\nDividends paid to equity holders of parent, classified as financing activities\nThe cash outflow for dividends paid to equity holders of the parent, classified as financing activities.\ncommon practice: IAS 7 17\nifrs-full\nDividendsPaidToNoncontrollingInterests\nX duration, credit\nDividends paid to non-controlling interests\nThe amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]\ndisclosure: IFRS 12 B10 a\nifrs-full\nDividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities\nX duration, credit\nDividends paid to non-controlling interests, classified as financing activities\nThe cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]\ncommon practice: IAS 7 17\nifrs-full\nDividendsPayable\nX instant, credit\nDividends payable, non-cash assets distributions\nThe amount of dividends payable by means of the distribution of non-cash assets to owners.\ndisclosure: IFRIC 17 16 a\nifrs-full\nDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners\nX duration\nDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners\nThe 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.\ndisclosure: IAS 1 137 a, disclosure: IAS 10 13\nifrs-full\nDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare\nX.XX duration\nDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share\nThe amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.\ndisclosure: IAS 1 137 a\nifrs-full\nDividendsReceived\nX duration, debit\nDividends received\nThe amount of dividends received.\ndisclosure: IFRS 12 B12 a\nifrs-full\nDividendsReceivedClassifiedAsInvestingActivities\nX duration, debit\nDividends received, classified as investing activities\nThe cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]\ndisclosure: IAS 7 31\nifrs-full\nDividendsReceivedClassifiedAsOperatingActivities\nX duration, debit\nDividends received, classified as operating activities\nThe cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]\ndisclosure: IAS 7 31\nifrs-full\nDividendsReceivedFromAssociatesClassifiedAsInvestingActivities\nX duration, debit\nDividends received from associates, classified as investing activities\nThe cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]\ncommon practice: IAS 7 16\nifrs-full\nDividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities\nX duration, debit\nDividends received from investments accounted for using equity method, classified as investing activities\nThe 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]\ncommon practice: IAS 7 16\nifrs-full\nDividendsReceivedFromJointVenturesClassifiedAsInvestingActivities\nX duration, debit\nDividends received from joint ventures, classified as investing activities\nThe cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]\ncommon practice: IAS 7 16\nifrs-full\nDividendsRecognisedAsDistributionsToNoncontrollingInterests\nX duration, debit\nDividends recognised as distributions to non-controlling interests\nThe amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]\ncommon practice: IAS 1 106 d\nifrs-full\nDividendsRecognisedAsDistributionsToOwnersOfParent\nX duration, debit\nDividends recognised as distributions to owners of parent\nThe amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]\ncommon practice: IAS 1 106 d\nifrs-full\nDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear\nX duration, debit\nDividends recognised as distributions to owners of parent, relating to current year\nThe amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]\ncommon practice: IAS 1 106 d\nifrs-full\nDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears\nX duration, debit\nDividends recognised as distributions to owners of parent, relating to prior years\nThe amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]\ncommon practice: IAS 1 106 d\nifrs-full\nDividendsRecognisedAsDistributionsToOwnersPerShare\nX.XX duration\nDividends recognised as distributions to owners per share\nThe amount, per share, of dividends recognised as distributions to owners.\ndisclosure: IAS 1 107\nifrs-full\nDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod\nX duration, credit\nDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period\nThe 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]]\ndisclosure: IFRS 7 11A d\nifrs-full\nDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod\nX duration, credit\nDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period\nThe 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]]\ndisclosure: IFRS 7 11A d\nifrs-full\nDomicileOfEntity\ntext\nDomicile of entity\nThe country of domicile of the entity. [Refer: Country of domicile [member]]\ndisclosure: IAS 1 138 a\nifrs-full\nDonationsAndSubsidiesExpense\nX duration, debit\nDonations and subsidies expense\nThe amount of expense arising from donations and subsidies.\ncommon practice: IAS 1 112 c\nifrs-full\nEarningsPerShareAbstract\nEarnings per share [abstract]\nifrs-full\nEarningsPerShareExplanatory\ntext block\nEarnings per share [text block]\nThe disclosure of earnings per share.\ndisclosure: IAS 33 66\nifrs-full\nEarningsPerShareLineItems\nEarnings per share [line items]\nLine 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.\nifrs-full\nEarningsPerShareTable\ntable\nEarnings per share [table]\nSchedule disclosing information related to earnings per share.\ndisclosure: IAS 33 66\nifrs-full\nEffectiveDateOfRevaluationRightofuseAssets\ntext\nEffective date of revaluation, right-of-use assets\nThe effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]\ndisclosure: IFRS 16 57\nifrs-full\nEffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill\ntext\nEffective dates of revaluation, intangible assets other than goodwill\nThe effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 124 a i\nifrs-full\nEffectiveDatesOfRevaluationPropertyPlantAndEquipment\ntext\nEffective dates of revaluation, property, plant and equipment\nThe effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 77 a\nifrs-full\nEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9\nX.XX instant\nEffective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42N a\nifrs-full\nEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9\nX.XX instant\nEffective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42N a\nifrs-full\nEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets\nX.XX instant\nEffective interest rate of financial assets reclassified out of available-for-sale financial assets\nThe effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]\ndisclosure: IFRS 7 12A f - Expiry date 2021-01-01\nifrs-full\nEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss\nX.XX instant\nEffective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 12A f - Expiry date 2021-01-01\nifrs-full\nEffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis\naxis\nEffect 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]\nThe 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.\ndisclosure: IFRS 17 113 b - Effective 2021-01-01\nifrs-full\nEffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember\nmember\nEffect 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]\nThis 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)]\ndisclosure: IFRS 17 113 b - Effective 2021-01-01\nifrs-full\nEffectOfAssetCeilingMember\nmember\nEffect of asset ceiling [member]\nThis 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]]\ndisclosure: IAS 19 140 a iii\nifrs-full\nEffectOfExchangeRateChangesOnCashAndCashEquivalents\nX duration, debit\nEffect of exchange rate changes on cash and cash equivalents\nThe effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]\ndisclosure: IAS 7 25, disclosure: IAS 7 28\nifrs-full\nEffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract\nEffect of exchange rate changes on cash and cash equivalents [abstract]\nifrs-full\nEffectOfOverlayApproachReclassificationAxis\naxis\nEffect of overlay approach reclassification [axis]\nThe 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.\ndisclosure: IFRS 4 39L e - Effective on first application of IFRS 9\nifrs-full\nEffectOfOverlayApproachReclassificationMember\nmember\nEffect of overlay approach reclassification [member]\nThis member stands for the effect of the overlay approach reclassification.\ndisclosure: IFRS 4 39L e - Effective on first application of IFRS 9\nifrs-full\nEffectOfTransitionToIFRSsMember\nmember\nEffect of transition to IFRSs [member]\nThis member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]\ndisclosure: IFRS 1 24\nifrs-full\nEffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures\nX duration, credit\nEffect 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\nThe 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]\ndisclosure: IFRS 17 112 - Effective 2021-01-01\nifrs-full\nEightYearsBeforeReportingYearMember\nmember\nEight years before reporting year [member]\nThis member stands for a year that ended eight years before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nElectricityDistributionMember\nmember\nElectricity distribution [member]\nThis member stands for an entity’s activity related to distribution of electricity.\nexample: IFRS 14 IE2, example: IFRS 14 33\nifrs-full\nEliminationOfIntersegmentAmountsMember\nmember\nElimination of intersegment amounts [member]\nThis member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity's financial statements.\nexample: IFRS 8 IG4, example: IFRS 8 28\nifrs-full\nEmployeeBenefitsExpense\nX duration, debit\nEmployee benefits expense\nThe expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.\nexample: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104\nifrs-full\nEmployeeContributions\nX duration, credit\nEmployee contributions\nThe amount of employee contributions to retirement benefit plans.\ndisclosure: IAS 26 35 b ii\nifrs-full\nEmployerContributions\nX duration, credit\nEmployer contributions\nThe amount of employer contributions to retirement benefit plans.\ndisclosure: IAS 26 35 b i\nifrs-full\nEnergyExpense\nX duration, debit\nEnergy expense\nThe amount of expense arising from the consumption of energy.\ncommon practice: IAS 1 112 c\nifrs-full\nEnergyTransmissionCharges\nX duration, debit\nEnergy transmission charges\nThe amount of charges related to transmission of energy.\ncommon practice: IAS 1 112 c\nifrs-full\nEnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember\nmember\nEntering into significant commitments or contingent liabilities [member]\nThis member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]\nexample: IAS 10 22 i\nifrs-full\nEntitysOwnEquityInstrumentsMember\nmember\nEntity's own equity instruments [member]\nThis 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.\ndisclosure: IFRS 13 93\nifrs-full\nEntitysTotalForAssociatesMember\nmember\nEntity's total for associates [member]\nThis member stands for the standard value for the ‘ Associates ’ axis if no other member is used.\ndisclosure: 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\nifrs-full\nEntitysTotalForBusinessCombinationsMember\nmember\nEntity's total for business combinations [member]\nThis member stands for the standard value for the ‘ Business combinations ’ axis if no other member is used.\ndisclosure: IFRS 3 B64, disclosure: IFRS 3 B67\nifrs-full\nEntitysTotalForCashgeneratingUnitsMember\nmember\nEntity's total for cash-generating units [member]\nThis member stands for the standard value for the ‘ Cash-generating units ’ axis if no other member is used.\ndisclosure: IAS 36 134, disclosure: IAS 36 135\nifrs-full\nEntitysTotalForConsolidatedStructuredEntitiesMember\nmember\nEntity's total for consolidated structured entities [member]\nThis member stands for the standard value for the ‘ Consolidated structured entities ’ axis if no other member is used.\ndisclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities\nifrs-full\nEntitysTotalForExternalCreditGradesMember\nmember\nEntity's total for external credit grades [member]\nThis member stands for the standard value for the ‘ External credit grades ’ axis if no other member is used.\ndisclosure: 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\nifrs-full\nEntitysTotalForImpairmentOfFinancialAssetsMember\nmember\nEntity's total for impairment of financial assets [member]\nThis member stands for the standard value for the ‘ Impairment of financial assets ’ axis if no other member is used.\ndisclosure: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nEntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember\nmember\nEntity's total for individual assets or cash-generating units [member]\nThis member stands for the standard value for the ‘ Individual assets or cash-generating units ’ axis if no other member is used.\ndisclosure: IAS 36 130\nifrs-full\nEntitysTotalForInternalCreditGradesMember\nmember\nEntity's total for internal credit grades [member]\nThis member stands for the standard value for the ‘ Internal credit grades ’ axis if no other member is used.\ndisclosure: 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\nifrs-full\nEntitysTotalForJointOperationsMember\nmember\nEntity's total for joint operations [member]\nThis member stands for the standard value for the ‘ Joint operations ’ axis if no other member is used.\ndisclosure: IFRS 12 B4 c\nifrs-full\nEntitysTotalForJointVenturesMember\nmember\nEntity's total for joint ventures [member]\nThis member stands for the standard value for the ‘ Joint ventures ’ axis if no other member is used.\ndisclosure: 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\nifrs-full\nEntitysTotalForProbabilityOfDefaultMember\nmember\nEntity's total for probability of default [member]\nThis member stands for the standard value for the ‘ Probability of default ’ axis if no other member is used.\nexample: IFRS 7 IG20C, example: IFRS 7 35M\nifrs-full\nEntitysTotalForRelatedPartiesMember\nmember\nEntity's total for related parties [member]\nThis member stands for the standard value for the ‘ Categories of related parties ’ axis if no other member is used.\ndisclosure: IAS 24 19\nifrs-full\nEntitysTotalForSegmentConsolidationItemsMember\nmember\nEntity's total for segment consolidation items [member]\nThis member stands for the standard value for the ‘ Segment consolidation items ’ axis if no other member is used.\ndisclosure: IFRS 8 28\nifrs-full\nEntitysTotalForSubsidiariesMember\nmember\nEntity's total for subsidiaries [member]\nThis member stands for the standard value for the ‘ Subsidiaries ’ axis if no other member is used.\ndisclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a\nifrs-full\nEntitysTotalForUnconsolidatedStructuredEntitiesMember\nmember\nEntity's total for unconsolidated structured entities [member]\nThis member stands for the standard value for the ‘ Unconsolidated structured entities ’ axis if no other member is used.\ndisclosure: IFRS 12 B4 e\nifrs-full\nEntitysTotalForUnconsolidatedSubsidiariesMember\nmember\nEntity's total for unconsolidated subsidiaries [member]\nThis member stands for the standard value for the ‘ Unconsolidated subsidiaries ’ axis if no other member is used.\ndisclosure: IFRS 12 19B\nifrs-full\nEquity\nX instant, credit\nEquity\nThe amount of residual interest in the assets of the entity after deducting all its liabilities.\ndisclosure: 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\nifrs-full\nEquityAbstract\nEquity [abstract]\nifrs-full\nEquityAndLiabilities\nX instant, credit\nEquity and liabilities\nThe amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]\ndisclosure: IAS 1 55\nifrs-full\nEquityAndLiabilitiesAbstract\nEquity and liabilities [abstract]\nifrs-full\nEquityAttributableToOwnersOfParent\nX instant, credit\nEquity attributable to owners of parent\nThe amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.\ndisclosure: IAS 1 54 r\nifrs-full\nEquityAttributableToOwnersOfParentMember\nmember\nEquity attributable to owners of parent [member]\nThis member stands for equity attributable to the owners of the parent.\ndisclosure: IAS 1 106\nifrs-full\nEquityInstrumentsAmountContributedToFairValueOfPlanAssets\nX instant, debit\nEquity instruments, amount contributed to fair value of plan assets\nThe 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]]\nexample: IAS 19 142 b\nifrs-full\nEquityInstrumentsHeld\nX instant, debit\nEquity instruments held\nThe 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.\ncommon practice: IAS 1 55\nifrs-full\nEquityInterestsOfAcquirer\nX instant, credit\nEquity interests of acquirer\nThe fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 f iv\nifrs-full\nEquityInvestmentsMember\nmember\nEquity investments [member]\nThis member stands for investments in equity instruments.\nexample: IFRS 7 IG40B, example: IFRS 7 6\nifrs-full\nEquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances\nX instant, credit\nEquity, liabilities and regulatory deferral account credit balances\nThe amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]\ndisclosure: IFRS 14 21\nifrs-full\nEquityMember\nmember\nEquity [member]\nThis 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.\ndisclosure: IAS 1 106\nifrs-full\nEquityPriceRiskMember\nmember\nEquity price risk [member]\nThis 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]]\nexample: IFRS 7 IG32, example: IFRS 7 40 a\nifrs-full\nEquityReclassifiedIntoFinancialLiabilities\nX duration\nEquity reclassified into financial liabilities\nThe amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]\ndisclosure: IAS 1 80A\nifrs-full\nEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets\nX duration, debit\nEstimated cash flows of financial assets reclassified out of available-for-sale financial assets\nThe estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]\ndisclosure: IFRS 7 12A f - Expiry date 2021-01-01\nifrs-full\nEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss\nX duration, debit\nEstimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 12A f - Expiry date 2021-01-01\nifrs-full\nEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination\nX instant, credit\nEstimated financial effect, contingent liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B64 j i\nifrs-full\nEstimatedFinancialEffectOfContingentAssets\nX instant, debit\nEstimated financial effect of contingent assets\nThe 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.\ndisclosure: IAS 37 89\nifrs-full\nEstimatedFinancialEffectOfContingentLiabilities\nX instant, credit\nEstimated financial effect of contingent liabilities\nThe amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]\ndisclosure: IAS 37 86 a\nifrs-full\nEstimateOfContributionsExpectedToBePaidToPlan\nX duration, credit\nEstimate of contributions expected to be paid to plan for next annual reporting period\nThe estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]\ndisclosure: IAS 19 147 b, disclosure: IAS 19 148 d iii\nifrs-full\nEstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17\nX instant, credit\nEstimate of undiscounted claims that arise from contracts within scope of IFRS 17\nThe estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nEstimatesOfPresentValueOfFutureCashFlowsMember\nmember\nEstimates of present value of future cash flows [member]\nThis member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]\ndisclosure: IFRS 17 100 c i - Effective 2021-01-01 , disclosure: IFRS 17 101 a - Effective 2021-01-01\nifrs-full\nEstimatesOfPresentValueOfFutureCashInflowsMember\nmember\nEstimates of present value of future cash inflows [member]\nThis member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]\ndisclosure: IFRS 17 107 b - Effective 2021-01-01\nifrs-full\nEstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities\nX instant, credit\nEstimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities\nThe 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.\ndisclosure: IFRS 17 132 b ii - Effective 2021-01-01\nifrs-full\nEstimatesOfPresentValueOfFutureCashOutflowsMember\nmember\nEstimates of present value of future cash outflows [member]\nThis member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]\ndisclosure: IFRS 17 107 a - Effective 2021-01-01\nifrs-full\nEstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember\nmember\nEstimates of present value of future cash outflows other than insurance acquisition cash flows [member]\nThis 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]]\ndisclosure: IFRS 17 107 a - Effective 2021-01-01\nifrs-full\nEstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember\nmember\nEstimates of present value of insurance acquisition cash flows [member]\nThis 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.\ndisclosure: IFRS 17 107 a - Effective 2021-01-01\nifrs-full\nEventsOfReclassificationOfFinancialAssetsAxis\naxis\nEvents of reclassification of financial assets [axis]\nThe 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.\ndisclosure: IFRS 7 12B\nifrs-full\nEventsOfReclassificationOfFinancialAssetsMember\nmember\nEvents of reclassification of financial assets [member]\nThis 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]\ndisclosure: IFRS 7 12B\nifrs-full\nExchangeDifferencesOnTranslationAbstract\nExchange differences on translation [abstract]\nifrs-full\nExciseTaxPayables\nX instant, credit\nExcise tax payables\nThe amount of payables related to excise tax.\ncommon practice: IAS 1 78\nifrs-full\nExercisePriceOfOutstandingShareOptions2019\nX.XX instant\nExercise price of outstanding share options\nThe exercise price of outstanding share options.\ndisclosure: IFRS 2 45 d\nifrs-full\nExercisePriceShareOptionsGranted2019\nX.XX duration\nExercise price, share options granted\nThe exercise price of share options granted.\ndisclosure: IFRS 2 47 a i\nifrs-full\nExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments\nX duration, credit\nExpected cash outflow on redemption or repurchase of puttable financial instruments\nThe expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]\ndisclosure: IAS 1 136A c\nifrs-full\nExpectedCreditLossesCollectivelyAssessedMember\nmember\nExpected credit losses collectively assessed [member]\nThis member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]\nexample: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I\nifrs-full\nExpectedCreditLossesIndividuallyAssessedMember\nmember\nExpected credit losses individually assessed [member]\nThis member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]\nexample: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I\nifrs-full\nExpectedCreditLossRate\nX.XX instant\nExpected credit loss rate\nThe 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.\nexample: IFRS 7 IG20D, example: IFRS 7 35N\nifrs-full\nExpectedDividendAsPercentageShareOptionsGranted\nX.XX duration\nExpected dividend as percentage, share options granted\nThe percentage of an expected dividend used to calculate the fair value of share options granted.\ndisclosure: IFRS 2 47 a i\nifrs-full\nExpectedDividendShareOptionsGranted\nX duration\nExpected dividend, share options granted\nThe amount of an expected dividend used to calculate the fair value of share options granted.\ndisclosure: IFRS 2 47 a i\nifrs-full\nExpectedReimbursementContingentLiabilitiesInBusinessCombination\nX instant, debit\nExpected reimbursement, contingent liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j\nifrs-full\nExpectedReimbursementOtherProvisions\nX instant, debit\nExpected reimbursement, other provisions\nThe amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 85 c\nifrs-full\nExpenseArisingFromExplorationForAndEvaluationOfMineralResources\nX duration, debit\nExpense arising from exploration for and evaluation of mineral resources\nThe 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.\ndisclosure: IFRS 6 24 b\nifrs-full\nExpenseArisingFromInsuranceContracts\nX duration, debit\nExpense arising from insurance contracts\nThe amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]\ndisclosure: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nExpenseByNature\nX duration, debit\nExpenses, by nature\nThe 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.\ndisclosure: IAS 1 99\nifrs-full\nExpenseByNatureAbstract\nExpenses by nature [abstract]\nifrs-full\nExpenseDueToUnwindingOfDiscountOnProvisions\nX duration, debit\nExpense due to unwinding of discount on provisions\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld\nX duration, debit\nExpense for policyholder claims and benefits, without reduction for reinsurance held\nThe amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.\nexample: 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\nifrs-full\nExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets\nX duration, debit\nExpense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nExpenseFromContinuingInvolvementInDerecognisedFinancialAssets\nX duration, debit\nExpense from continuing involvement in derecognised financial assets\nThe 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]]\ndisclosure: IFRS 7 42G b\nifrs-full\nExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised\nX instant, debit\nExpense from continuing involvement in derecognised financial assets cumulatively recognised\nThe 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]]\ndisclosure: IFRS 7 42G b\nifrs-full\nExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets\nX duration, debit\nExpense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets\nThe 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]\ndisclosure: IFRS 2 51 a\nifrs-full\nExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets\nX duration, debit\nExpense from share-based payment transactions in which goods or services received did not qualify for recognition as assets\nThe amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.\ndisclosure: IFRS 2 51 a\nifrs-full\nExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract\nExpense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract]\nifrs-full\nExpenseFromSharebasedPaymentTransactionsWithEmployees\nX duration, debit\nExpense from share-based payment transactions with employees\nThe amount of expense from share-based payment transactions with employees.\ncommon practice: IAS 1 112 c\nifrs-full\nExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, credit\nExpense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued\nThe 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]\nexample: IFRS 4 IG37 d - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nExpenseOfRestructuringActivities\nX duration, debit\nExpense of restructuring activities\nThe 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.\ndisclosure: IAS 1 98 b\nifrs-full\nExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction\nX duration, debit\nExpense recognised during period for bad and doubtful debts for related party transaction\nThe amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]\ndisclosure: IAS 24 18 d\nifrs-full\nExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed\nX duration, debit\nExpense relating to leases of low-value assets for which recognition exemption has been used\nThe 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.\ndisclosure: IFRS 16 53 d\nifrs-full\nExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed\nX duration, debit\nExpense relating to short-term leases for which recognition exemption has been used\nThe 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.\ndisclosure: IFRS 16 53 c\nifrs-full\nExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities\nX duration, debit\nExpense relating to variable lease payments not included in measurement of lease liabilities\nThe 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]\ndisclosure: IFRS 16 53 e\nifrs-full\nExpensesArisingFromReinsuranceHeld\nX duration, debit\nExpenses arising from reinsurance held\nThe amount of expenses relating to reinsurance contracts held.\nexample: 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\nifrs-full\nExpensesFromAllocationOfPremiumsPaidToReinsurer\nX duration, debit\nExpenses from allocation of premiums paid to reinsurer\nThe amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]\ndisclosure: IFRS 17 86 - Effective 2021-01-01\nifrs-full\nExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome\nX duration, debit\nExpenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss\nThe 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]\ndisclosure: IFRS 7 12A e - Expiry date 2021-01-01\nifrs-full\nExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss\nX duration, debit\nExpenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss\nThe 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]\ndisclosure: IFRS 7 12A e - Expiry date 2021-01-01\nifrs-full\nExplanationHowServiceConcessionArrangementHasBeenClassified\ntext\nExplanation of how service concession arrangement has been classified\nThe explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]\ndisclosure: SIC 29 6 e\nifrs-full\nExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements\ntext block\nDescription of accounting policies and methods of computation followed in interim financial statements [text block]\nThe 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.\ndisclosure: IAS 34 16A a\nifrs-full\nExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerShare\ntext\nExplanation of adjustments between denominators used to calculate basic and diluted earnings per share\nThe reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.\ndisclosure: IAS 33 70 b\nifrs-full\nExplanationOfAdjustmentsOfNumeratorToCalculateBasicEarningsPerShare\ntext\nExplanation of adjustments of numerator to calculate basic earnings per share\nThe explanation of the adjustments made to the numerator in the calculation of the basic earnings per share.\ndisclosure: IAS 33 70 a\nifrs-full\nExplanationOfAdjustmentsOfNumeratorToCalculateDilutedEarningsPerShare\ntext\nExplanation of adjustments of numerator to calculate diluted earnings per share\nThe explanation of the adjustments made to the numerator in the calculation of diluted earnings per share.\ndisclosure: IAS 33 70 a\nifrs-full\nExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation\ntext\nExplanation of adjustments that would be necessary to achieve fair presentation\nThe 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.\ndisclosure: IAS 1 23 b\nifrs-full\nExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase\ntext\nDescription of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised\nThe 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]\ndisclosure: IFRS 3 B64 n i\nifrs-full\nExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach\ntext\nExplanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach\nThe 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.\ndisclosure: IFRS 4 39L d - Effective on first application of IFRS 9\nifrs-full\nExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration\ntext\nExplanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration\nThe 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]]\ndisclosure: IFRS 3 B67 b ii\nifrs-full\nExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration\ntext\nExplanation of any changes in recognised amounts of contingent consideration\nThe explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B67 b i\nifrs-full\nExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue\ntext\nExplanation of assets acquired by way of government grant and initially recognised at fair value\nThe 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]\ndisclosure: IAS 38 122 c iii\nifrs-full\nExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments\ntext\nExplanation of sources of estimation uncertainty with significant risk of causing material adjustment\nThe explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.\ndisclosure: IAS 1 125, disclosure: IFRIC 14 10\nifrs-full\nExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities\ntext\nExplanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts\nThe 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.\ndisclosure: IFRS 4 37 c - Expiry date 2021-01-01\nifrs-full\nExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation\ntext\nExplanation of basis of preparation of unadjusted comparative information\nThe explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.\ndisclosure: 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\nifrs-full\nExplanationOfBodyOfAuthorisation\ntext\nExplanation of body of authorisation\nThe explanation of who authorised the financial statements for issue.\ndisclosure: IAS 10 17\nifrs-full\nExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance\ntext\nExplanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance\nThe detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.\ndisclosure: IFRS 4 39C c iii - Expiry date 2021-01-01\nifrs-full\nExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9\ntext\nExplanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9\nThe detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.\ndisclosure: IFRS 4 39D c - Expiry date 2021-01-01\nifrs-full\nExplanationOfChangeInBusinessModelForManagingFinancialAssets\ntext\nExplanation of change in business model for managing financial assets\nThe explanation of the change in the entity's business model for managing financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 12B b\nifrs-full\nExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod\ntext\nExplanation of change in name of reporting entity or other means of identification from end of preceding reporting period\nThe 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.\ndisclosure: IAS 1 51 a\nifrs-full\nExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod\ntext\nExplanation of changes in applicable tax rates to previous accounting period\nThe explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.\ndisclosure: IAS 12 81 d\nifrs-full\nExplanationOfChangesInDescriptionOfRetirementBenefitPlan\ntext\nExplanation of changes in description of retirement benefit plan\nThe explanation of the changes in the description of the retirement benefit plan during the period covered by the report.\ndisclosure: IAS 26 36 g\nifrs-full\nExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements\ntext\nExplanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements\nThe explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]\ndisclosure: IAS 40 75 h\nifrs-full\nExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory\ntext block\nExplanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]\nThe explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.\ndisclosure: IFRS 7 35F\nifrs-full\nExplanationOfDepartureFromIFRS\ntext\nExplanation of departure from IFRS\nThe 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]]\ndisclosure: IAS 1 20 b, disclosure: IAS 1 20 c\nifrs-full\nExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4\ntext\nExplanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4\nThe explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.\ndisclosure: IFRS 4 39L c - Effective on first application of IFRS 9\nifrs-full\nExplanationOfDetailsOfAnyInvestmentInEmployer\ntext\nExplanation of details of any investment in employer\nThe explanation of the details of any investment in the employer that a retirement benefit plan has.\ndisclosure: IAS 26 35 a iv\nifrs-full\nExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction\ntext\nExplanation of details of guarantees given or received of outstanding balances for related party transaction\nThe explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]\ndisclosure: IAS 24 18 b ii\nifrs-full\nExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity\ntext\nExplanation 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\nThe 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.\ndisclosure: IAS 26 35 a iii\nifrs-full\nExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory\ntext block\nExplanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]\nThe 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.\ndisclosure: IFRS 16 C12 b\nifrs-full\nExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived\ntext\nExplanation of direct measurement of fair value of goods or services received\nThe 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).\ndisclosure: IFRS 2 48\nifrs-full\nExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel\ntext\nExplanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model\nThe 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]\ndisclosure: IAS 40 78 d i\nifrs-full\nExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable\ntext\nExplanation of effect of change for biological asset for which fair value becomes reliably measurable\nThe 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]\ndisclosure: IAS 41 56 c\nifrs-full\nExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities\ntext\nExplanation of effect of changes in assumptions to measure insurance assets and insurance liabilities\nThe 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.\ndisclosure: IFRS 4 37 d - Expiry date 2021-01-01\nifrs-full\nExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod\ntext\nExplanation of effect of changes in composition of entity during interim period\nThe 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]]\ndisclosure: IAS 34 16A i\nifrs-full\nExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod\ntext\nExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period\nThe 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]]\ndisclosure: IFRS 5 42\nifrs-full\nExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod\ntext\nExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period\nThe 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]\ndisclosure: IFRS 5 42\nifrs-full\nExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions\ntext block\nExplanation of effect of share-based payments on entity's financial position [text block]\nThe explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.\ndisclosure: IFRS 2 50\nifrs-full\nExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss\ntext block\nExplanation of effect of share-based payments on entity's profit or loss [text block]\nThe explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss).\ndisclosure: IFRS 2 50\nifrs-full\nExplanationOfEffectOfTransitionOnReportedCashFlows\ntext\nExplanation of effect of transition on reported cash flows\nThe 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]]\ndisclosure: IFRS 1 25, disclosure: IFRS 1 23\nifrs-full\nExplanationOfEffectOfTransitionOnReportedFinancialPerformance\ntext\nExplanation of effect of transition on reported financial performance\nThe explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]\ndisclosure: IFRS 1 23\nifrs-full\nExplanationOfEffectOfTransitionOnReportedFinancialPosition\ntext\nExplanation of effect of transition on reported financial position\nThe explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]\ndisclosure: IFRS 1 23\nifrs-full\nExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory\ntext block\nExplanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]\nThe 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]\ndisclosure: IFRS 15 117\nifrs-full\nExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination\ntext\nExplanation of estimated financial effect, contingent liabilities in business combination\nThe explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]\ndisclosure: IFRS 3 B64 j i\nifrs-full\nExplanationOfEstimatedFinancialEffectOfContingentAssets\ntext\nExplanation of estimated financial effect of contingent assets\nThe 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.\ndisclosure: IAS 37 89\nifrs-full\nExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis\ntext\nExplanation of fact and basis for preparation of financial statements when not going concern basis\nThe 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.\ndisclosure: IAS 1 25\nifrs-full\nExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl\ntext\nExplanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control\nThe 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]]\ndisclosure: IFRS 12 16\nifrs-full\nExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss\ntext\nExplanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 12A c - Expiry date 2021-01-01\nifrs-full\nExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming\ntext\nExplanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing\nThe 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.\ndisclosure: IFRS 5 41 b\nifrs-full\nExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant\ntext\nExplanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant\nThe 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]\ndisclosure: IAS 36 135\nifrs-full\nExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant\ntext\nExplanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant\nThe 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]\ndisclosure: IAS 36 135\nifrs-full\nExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue\ntext\nExplanation of fact that entity's owners or others have power to amend financial statements after issue\nThe explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.\ndisclosure: IAS 10 17\nifrs-full\nExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised\ntext\nExplanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised\nThe explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 30 e - Expiry date 2021-01-01\nifrs-full\nExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency\ntext\nExplanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency\nThe 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.\ndisclosure: IAS 29 39 a\nifrs-full\nExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented\ntext\nExplanation of fact that financial statements for previous periods not presented\nThe explanation, in the entity's first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.\ndisclosure: IFRS 1 28\nifrs-full\nExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited\ntext\nExplanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited\nThe explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.\ndisclosure: IFRS 3 B64 g iii\nifrs-full\nExplanationOfFactThatSharesHaveNoParValue\ntext\nExplanation of fact that shares have no par value\nThe explanation of the fact that shares have no par value. [Refer: Par value per share]\ndisclosure: IAS 1 79 a iii\nifrs-full\nExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations\ntext\nExplanation of financial effect of adjustments related to business combinations\nThe 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]]\ndisclosure: IFRS 3 61\nifrs-full\nExplanationOfFinancialEffectOfContingentLiabilities\ntext\nExplanation of estimated financial effect of contingent liabilities\nThe explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]\ndisclosure: IAS 37 86 a\nifrs-full\nExplanationOfFinancialEffectOfDepartureFromIFRS\ntext\nExplanation of financial effect of departure from IFRS\nThe 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.\ndisclosure: IAS 1 20 d\nifrs-full\nExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod\ntext block\nExplanation of financial effect of non-adjusting event after reporting period [text block]\nThe 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.\ndisclosure: IAS 10 21 b\nifrs-full\nExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination\ntext\nExplanation 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\nThe 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]]\ndisclosure: IFRS 3 B67 e\nifrs-full\nExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost\ntext\nDescription of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost\nThe 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]]\ndisclosure: IFRS 12 19 b\nifrs-full\nExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship\ntext\nExplanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship\nThe explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]\ndisclosure: IFRS 7 23E\nifrs-full\nExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists\ntext\nExplanation 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\nThe 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.\ndisclosure: IFRS 1 31C\nifrs-full\nExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate\ntext\nExplanation of how entity determined measurement of insurance contracts at transition date\nThe explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]\ndisclosure: IFRS 17 115 - Effective 2021-01-01\nifrs-full\nExplanationOfHowRateRegulatorIsRelated\ntext\nExplanation of how rate regulator is related\nThe explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]\ndisclosure: IFRS 14 30 b\nifrs-full\nExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance\ntext\nExplanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance\nThe explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.\ndisclosure: IFRS 7 35I\nifrs-full\nExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment\ntext\nExplanation of how timing of satisfaction of performance obligations relates to typical timing of payment\nThe explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]\ndisclosure: IFRS 15 117\nifrs-full\nExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment\ntext block\nDisclosure of impairment loss recognised or reversed for cash-generating unit [text block]\nThe disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]\ndisclosure: IAS 36 130 d ii\nifrs-full\nExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment\ntext\nExplanation of involvement of independent valuer in revaluation, property, plant and equipment\nThe explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 77 b\nifrs-full\nExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory\ntext block\nExplanation of initial application of impairment requirements for financial instruments [text block]\nThe explanation of the initial application of the impairment requirements for financial instruments.\ndisclosure: IFRS 7 42P\nifrs-full\nExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory\ntext block\nExplanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]\nThe explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.\ndisclosure: IFRS 7 35G\nifrs-full\nExplanationOfInsuranceFinanceIncomeExpenses\ntext\nExplanation of insurance finance income (expenses)\nThe explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]\ndisclosure: IFRS 17 110 - Effective 2021-01-01\nifrs-full\nExplanationOfInterestRevenueReportedNetOfInterestExpense\ntext\nExplanation of interest income reported net of interest expense\nThe explanation that the entity has reported a segment's interest revenue net of its interest expense. [Refer: Interest expense]\ndisclosure: IFRS 8 23\nifrs-full\nExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents\ntext\nExplanation of investing and financing transactions not requiring use of cash or cash equivalents\nThe explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.\ndisclosure: IAS 7 43\nifrs-full\nExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets\ntext\nExplanation of involvement of independent valuer in revaluation, right-of-use assets\nThe explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]\ndisclosure: IFRS 16 57\nifrs-full\nExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities\ntext\nExplanation of issues, repurchases and repayments of debt and equity securities\nThe explanation of the issues, repurchases and repayments of debt and equity securities.\ndisclosure: IAS 34 16A e\nifrs-full\nExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses\ntext\nExplanation of main classes of assets affected by impairment losses or reversals of impairment losses\nThe explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]\ndisclosure: IAS 36 131 a\nifrs-full\nExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses\ntext\nExplanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses\nThe explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]\ndisclosure: IAS 36 131 b, disclosure: IAS 36 130 a\nifrs-full\nExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts\ntext\nExplanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts\nThe 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.\ndisclosure: IAS 1 122\nifrs-full\nExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected\ntext\nExplanation of events after interim period that have not been reflected\nThe explanation of events after the interim period that have not been reflected in the financial statements for the interim period.\ndisclosure: IAS 34 16A h\nifrs-full\nExplanationOfMeasurementBasesUsedInPreparingFinancialStatements\ntext block\nExplanation of measurement bases used in preparing financial statements [text block]\nThe explanation of the measurement basis (or bases) used in preparing the financial statements.\ndisclosure: IAS 1 117 a\nifrs-full\nExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory\ntext block\nExplanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]\nThe 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.\ndisclosure: IFRS 17 129 a - Effective 2021-01-01\nifrs-full\nExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss\ntext\nExplanation of methods used to determine insurance finance income (expenses) recognised in profit or loss\nThe explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]\ndisclosure: IFRS 17 118 - Effective 2021-01-01\nifrs-full\nExplanationOfModificationsModifiedSharebasedPaymentArrangements\ntext\nExplanation of modifications, modified share-based payment arrangements\nThe explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]\ndisclosure: IFRS 2 47 c i\nifrs-full\nExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations\ntext\nExplanation of nature and adjustments to amounts previously presented in discontinued operations\nThe 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]]\ndisclosure: IFRS 5 35\nifrs-full\nExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears\ntext\nExplanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years\nThe 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.\ndisclosure: IAS 34 16A d\nifrs-full\nExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence\ntext\nExplanation 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\nThe 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.\ndisclosure: IAS 34 16A c\nifrs-full\nExplanationOfNatureAndAmountOfSignificantTransactions\ntext\nExplanation of nature and amount of significant transactions\nThe 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.\ndisclosure: IAS 24 26 b i\nifrs-full\nExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment\ntext\nExplanation of nature and extent of obligations to acquire or build items of property, plant and equipment\nThe 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]\ndisclosure: SIC 29 6 c iii\nifrs-full\nExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod\ntext\nExplanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period\nThe 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]]\ndisclosure: SIC 29 6 c iv\nifrs-full\nExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices\ntext\nExplanation of nature and extent of obligations to provide or rights to expect provision of services\nThe 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]]\ndisclosure: SIC 29 6 c ii\nifrs-full\nExplanationOfNatureAndExtentOfOtherRightsAndObligations\ntext\nExplanation of nature and extent of other rights and obligations\nThe 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]]\ndisclosure: SIC 29 6 c vi\nifrs-full\nExplanationOfNatureAndExtentOfRenewalAndTerminationOptions\ntext\nExplanation of nature and extent of renewal and termination options\nThe 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]]\ndisclosure: SIC 29 6 c v\nifrs-full\nExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets\ntext\nExplanation of nature and extent of rights to use specified assets\nThe 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]]\ndisclosure: SIC 29 6 c i\nifrs-full\nExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation\ntext\nExplanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework\nThe 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.\ndisclosure: IAS 1 23 a\nifrs-full\nExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive\ntext\nExplanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported\nThe 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]\ndisclosure: IFRS 8 32, disclosure: IFRS 8 33\nifrs-full\nExplanationOfNotAppliedNewStandardsOrInterpretations\ntext\nExplanation of new standards or interpretations not applied\nThe explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.\ndisclosure: IAS 8 30 a\nifrs-full\nExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17\ntext\nExplanation 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\nThe 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.\ndisclosure: IFRS 17 129 b - Effective 2021-01-01\nifrs-full\nExplanationOfPeriodOverWhichManagementHasProjectedCashFlows\ntext\nExplanation of period over which management has projected cash flows\nThe 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]]\ndisclosure: IAS 36 134 d iii, disclosure: IAS 36 134 e iii\nifrs-full\nExplanationOfPossibilityOfReimbursementContingentLiabilities\ntext\nExplanation of possibility of reimbursement, contingent liabilities\nThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]\ndisclosure: IAS 37 86 c\nifrs-full\nExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination\ntext\nExplanation of possibility of reimbursement, contingent liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B64 j i\nifrs-full\nExplanationOfReasonForNonDisclosureOfInformationRegardingContingentAsset\ntext\nExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset\nThe 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.\ndisclosure: IAS 37 92\nifrs-full\nExplanationOfReasonForNonDisclosureOfInformationRegardingContingentLiability\ntext\nExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability\nThe 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]]\ndisclosure: IAS 37 92\nifrs-full\nExplanationOfReasonForNonDisclosureOfInformationRegardingProvision\ntext\nExplanation of general nature of dispute and of reason for non-disclosure of information regarding provision\nThe 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]\ndisclosure: IAS 37 92\nifrs-full\nExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments\ntext\nExplanation of reasons for changes in loss allowance for financial instruments\nThe 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.\nexample: IFRS 7 B8D\nifrs-full\nExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15\ntext\nExplanation of reasons for significant changes in financial statement line items due to application of IFRS 15\nThe explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.\ndisclosure: IFRS 15 C8 b\nifrs-full\nExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs\ntext\nExplanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs\nThe 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.\ndisclosure: IFRS 1 23B\nifrs-full\nExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors\ntext\nExplanation of reason why it is impracticable to determine amounts for correction related to prior period errors\nThe explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.\ndisclosure: IAS 8 49 d\nifrs-full\nExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy\ntext\nExplanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy\nThe explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.\ndisclosure: IAS 8 28 h, disclosure: IAS 8 29 e\nifrs-full\nExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts\ntext\nExplanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related groups of contracts\nThe 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.\ndisclosure: IFRS 17 132 c - Effective 2021-01-01\nifrs-full\nExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets\ntext\nExplanation of relationship between insurance finance income (expenses) and investment return on assets\nThe 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)]\ndisclosure: IFRS 17 110 - Effective 2021-01-01\nifrs-full\nExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld\ntext\nExplanation of relationship between sensitivities to changes in risk exposures arising from insurance contracts and from financial assets held\nThe 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]\ndisclosure: IFRS 17 128 a ii - Effective 2021-01-01\nifrs-full\nExplanationOfRelationshipsBetweenParentsAndEntity\ntext\nExplanation of relationships between parent and subsidiaries\nThe explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]\ndisclosure: IAS 24 13\nifrs-full\nExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity\ntext\nExplanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity\nThe 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]]\ndisclosure: IFRS 12 19G\nifrs-full\nExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets\ntext\nExplanation of restrictions on distribution of revaluation surplus for intangible assets\nThe explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]\ndisclosure: IAS 38 124 b\nifrs-full\nExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty\ntext\nExplanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property\nThe 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]\ndisclosure: IAS 40 75 g\nifrs-full\nExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory\ntext block\nExplanation of risk management strategy related to hedge accounting [text block]\nThe explanation of the risk management strategy related to hedge accounting.\ndisclosure: IFRS 7 22A\nifrs-full\nExplanationOfSeasonalityOrCyclicalityOfInterimOperations\ntext\nExplanation of seasonality or cyclicality of interim operations\nThe explanatory comments about the seasonality or cyclicality of interim operations.\ndisclosure: IAS 34 16A b\nifrs-full\nExplanationOfShareOptionsInSharebasedPaymentArrangement\ntext\nDescription of share-based payment arrangement\nThe description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]\ndisclosure: IFRS 2 45 a\nifrs-full\nExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory\ntext block\nExplanation of significant changes in contract assets and contract liabilities [text block]\nThe explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]\ndisclosure: IFRS 15 118\nifrs-full\nExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory\ntext block\nExplanation of significant changes in net investment in finance lease [text block]\nThe explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]\ndisclosure: IFRS 16 93\nifrs-full\nExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity\ntext\nExplanation of significant decrease in level of government grants for agricultural activity\nThe explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]\ndisclosure: IAS 41 57 c\nifrs-full\nExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows\ntext\nExplanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows\nThe 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]]\ndisclosure: SIC 29 6 b\nifrs-full\nExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction\ntext\nExplanation of terms and conditions of outstanding balances for related party transaction\nThe explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]\ndisclosure: IAS 24 18 b i\nifrs-full\nExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\ntext\nDescription of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination\nThe description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 l, disclosure: IFRS 3 B64 m, disclosure: IFRS 3 B64 l i\nifrs-full\nExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome\ntext\nExplanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 11A e\nifrs-full\nExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance\ntext\nExplanation of unfulfilled conditions and other contingencies attaching to government assistance\nThe explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]\ndisclosure: IAS 20 39 c\nifrs-full\nExplanationOfValueAssignedToKeyAssumption\ntext\nExplanation of value assigned to key assumption\nThe 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]]\ndisclosure: IAS 36 134 f ii, disclosure: IAS 36 135 e ii\nifrs-full\nExplanationOfWhenEntityExpectsToRecogniseRemainingContractualServiceMarginInProfitOrLoss\ntext\nExplanation of when entity expects to recognise remaining contractual service margin in profit or loss\nThe 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]]\ndisclosure: IFRS 17 109 - Effective 2021-01-01\nifrs-full\nExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue\ntext\nExplanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue\nThe 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]\ndisclosure: IFRS 15 120 b ii\nifrs-full\nExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations\ntext\nExplanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations\nThe 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]\ndisclosure: IFRS 15 122\nifrs-full\nExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue\ntext\nExplanation 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\nThe 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.\ndisclosure: IFRS 7 19\nifrs-full\nExplanationOfWhetherEntityAppliesExemptionInIAS2425\ntext\nExplanation of whether entity applies exemption in IAS 24.25\nThe explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.\ndisclosure: IAS 24 26\nifrs-full\nExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged\ntext\nExplanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral\nThe explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.\ndisclosure: IFRS 7 15 b\nifrs-full\nExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan\ntext\nExplanation of whether participants contribute to retirement benefit plan\nThe explanation of whether participants contribute to retirement benefit plans.\ndisclosure: IAS 26 36 d\nifrs-full\nExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations\ntext\nExplanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations\nThe 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]\ndisclosure: IFRS 15 122\nifrs-full\nExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17\ntext\nExplanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17\nThe explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17.\ndisclosure: IFRS 17 C33 c - Effective 2021-01-01\nifrs-full\nExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel\ntext\nExplanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model\nThe 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]\ndisclosure: IAS 40 78 b\nifrs-full\nExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices\ntext\nExplanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services\nThe 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]\ndisclosure: IFRS 15 124 b\nifrs-full\nExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter\ntext\nExplanation of cross-reference to interim financial statement disclosures for first-time adopter\nThe 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.\ndisclosure: IFRS 1 33\nifrs-full\nExplanationWhenGreatestTransferActivityTookPlace\ntext\nExplanation when greatest transfer activity took place\nThe 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).\ndisclosure: IFRS 7 42G c i\nifrs-full\nExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete\ntext\nExplanation 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\nThe 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]]\ndisclosure: IFRS 3 B66\nifrs-full\nExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost\ntext\nExplanation of why fair value becomes reliable for biological assets previously measured at cost\nThe 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]\ndisclosure: IAS 41 56 b\nifrs-full\nExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost\ntext\nExplanation of why fair value cannot be reliably measured for biological assets, at cost\nThe 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]\ndisclosure: IAS 41 54 b\nifrs-full\nExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel\ntext\nExplanation of why fair value cannot be reliably measured for investment property, cost model\nThe explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]\ndisclosure: IAS 40 79 e ii\nifrs-full\nExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis\ntext\nExplanation of why entity not regarded as going concern\nThe explanation of the reason why the entity is not regarded as a going concern.\ndisclosure: IAS 1 25\nifrs-full\nExplorationAndEvaluationAssetsMember\nmember\nExploration and evaluation assets [member]\nThis 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.\ncommon practice: IAS 36 127\nifrs-full\nExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX instant, credit\nExposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]]\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M\nifrs-full\nExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17\nX instant\nExposure to risk that arises from contracts within scope of IFRS 17\nThe amount of the exposure to risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 125 a - Effective 2021-01-01\nifrs-full\nExpropriationOfMajorAssetsByGovernmentMember\nmember\nExpropriation of major assets by government [member]\nThis member stands for expropriation of major assets by government. [Refer: Government [member]]\nexample: IAS 10 22 c\nifrs-full\nExternalCreditGradesAxis\naxis\nExternal credit grades [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nExternalCreditGradesMember\nmember\nExternal credit grades [member]\nThis member stands for credit grades that have been provided by external rating agencies.\ndisclosure: 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\nifrs-full\nFactoringOfReceivablesMember\nmember\nFactoring of receivables [member]\nThis member stands for transactions in which an entity transfers its receivables to another party (the factor).\nexample: IFRS 7 B33\nifrs-full\nFactorsUsedToIdentifyEntitysReportableSegments\ntext\nDescription of factors used to identify entity's reportable segments\nThe 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]]\ndisclosure: IFRS 8 22 a\nifrs-full\nFairValueAsDeemedCostAxis\naxis\nFair value as deemed cost [axis]\nThe 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.\ndisclosure: IFRS 1 30\nifrs-full\nFairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified\nX duration, credit\nFair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified\nThe fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]\ndisclosure: IFRS 7 12D b\nifrs-full\nFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9\nX duration, credit\nFair 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\nThe 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]\ndisclosure: IFRS 7 42M b\nifrs-full\nFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9\nX duration, credit\nFair 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\nThe 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]\ndisclosure: IFRS 7 42M b\nifrs-full\nFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9\nX duration, credit\nFair 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\nThe 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]\ndisclosure: IFRS 7 42M b\nifrs-full\nFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome\nX duration, credit\nFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income\nThe 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]\ndisclosure: IFRS 7 12A e - Expiry date 2021-01-01\nifrs-full\nFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome\nX duration, credit\nFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income\nThe 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]\ndisclosure: IFRS 7 12A d - Expiry date 2021-01-01\nifrs-full\nFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss\nX duration, credit\nFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss\nThe 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]\ndisclosure: IFRS 7 12A e - Expiry date 2021-01-01\nifrs-full\nFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss\nX duration, credit\nFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss\nThe 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]\ndisclosure: IFRS 7 12A d - Expiry date 2021-01-01\nifrs-full\nFairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified\nX duration, credit\nFair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified\nThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]\ndisclosure: IFRS 7 12D b\nifrs-full\nFairValueHedgesMember\nmember\nFair value hedges [member]\nThis 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]]\ndisclosure: IAS 39 86 a, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C\nifrs-full\nFairValueModelMember\nmember\nFair value model [member]\nThis 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.\ndisclosure: IAS 40 32A\nifrs-full\nFairValueOfAcquiredReceivables\nX instant, debit\nFair value of acquired receivables\nThe fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 h i\nifrs-full\nFairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets\nX instant, debit\nFair value of assets representing continuing involvement in derecognised financial assets\nThe fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 42E b\nifrs-full\nFairValueOfAssociatedFinancialLiabilities\nX instant, credit\nFair value of associated financial liabilities\nThe fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]\ndisclosure: IFRS 7 42D d\nifrs-full\nFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost\nX instant, debit\nFair 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\nThe 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]\ndisclosure: IFRS 7 12D a\nifrs-full\nFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9\nX instant, debit\nFair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42M a\nifrs-full\nFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory\nX instant, debit\nFair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category\nThe 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]\ndisclosure: IFRS 7 12D a\nifrs-full\nFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9\nX instant, debit\nFair 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\nThe 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]\ndisclosure: IFRS 7 42M a\nifrs-full\nFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets\nX instant, debit\nFair 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\nThe 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]]\ndisclosure: IFRS 7 24G c\nifrs-full\nFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities\nX instant, credit\nFair 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\nThe 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]]\ndisclosure: IFRS 7 24G c\nifrs-full\nFairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9\nX instant, credit\nFair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42M a\nifrs-full\nFairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished\nX instant, debit\nFair value of investments in joint ventures for which there are quoted market prices\nThe fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures]\ndisclosure: IFRS 12 21 b iii\nifrs-full\nFairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished\nX instant, debit\nFair value of investments in associates for which there are quoted market prices\nThe fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates]\ndisclosure: IFRS 12 21 b iii\nifrs-full\nFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nInvestments in equity instruments designated at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h\nifrs-full\nFairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition\nX instant, debit\nFair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition\nThe 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]]\ndisclosure: IFRS 7 11B b\nifrs-full\nFairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets\nX instant, credit\nFair value of liabilities representing continuing involvement in derecognised financial assets\nThe fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 42E b\nifrs-full\nFairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount\nX instant, debit\nFair value of property, plant and equipment materially different from carrying amount\nThe 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]\nexample: IAS 16 79 d\nifrs-full\nFairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus\nX instant, debit\nFair value of subsidiaries that cease to be consolidated as of date of change of investment entity status\nThe 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]]\ndisclosure: IFRS 12 9B a\nifrs-full\nFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety\nX instant, debit\nFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety\nThe difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]\ndisclosure: IFRS 7 42D d\nifrs-full\nFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract\nFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]\nifrs-full\nFairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety\nX instant, debit\nFair value of transferred financial assets that are not derecognised in their entirety\nThe fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]\ndisclosure: IFRS 7 42D d\nifrs-full\nFairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures\nX instant, debit\nFair value of underlying items for contracts with direct participation features\nThe 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]\ndisclosure: IFRS 17 111 - Effective 2021-01-01\nifrs-full\nFeeAndCommissionExpense\nX duration, debit\nFee and commission expense\nThe amount of expense relating to fees and commissions.\ncommon practice: IAS 1 85\nifrs-full\nFeeAndCommissionExpenseAbstract\nFee and commission expense [abstract]\nifrs-full\nFeeAndCommissionIncome\nX duration, credit\nFee and commission income\nThe amount of income relating to fees and commissions.\ncommon practice: IAS 1 85\nifrs-full\nFeeAndCommissionIncomeAbstract\nFee and commission income [abstract]\nifrs-full\nFeeAndCommissionIncomeExpense\nX duration, credit\nFee and commission income (expense)\nThe amount of income or expense relating to fees and commissions.\ncommon practice: IAS 1 85\nifrs-full\nFeeAndCommissionIncomeExpenseAbstract\nFee and commission income (expense) [abstract]\nifrs-full\nFeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss\nX duration, debit\nFee expense arising from financial liabilities not at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 20 c i\nifrs-full\nFeeIncomeAndExpenseAbstract\nFee income and expense [abstract]\nifrs-full\nFeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost\nX duration, credit\nFee income arising from financial assets not at fair value through profit or loss\nThe 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.\ndisclosure: IFRS 7 20 c i\nifrs-full\nFeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss\nX duration, credit\nFee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 20 c i - Expiry date 2021-01-01\nifrs-full\nFeeIncomeExpenseArisingFromTrustAndFiduciaryActivities\nX duration, credit\nFee income (expense) arising from trust and fiduciary activities\nThe 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.\ndisclosure: IFRS 7 20 c ii\nifrs-full\nFinalSalaryPensionDefinedBenefitPlansMember\nmember\nFinal salary pension defined benefit plans [member]\nThis member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]\nexample: IAS 19 138 b\nifrs-full\nFinanceCosts\nX duration, debit\nFinance costs\nThe amount of costs associated with financing activities of the entity.\ndisclosure: IAS 1 82 b\nifrs-full\nFinanceCostsPaidClassifiedAsOperatingActivities\nX duration, credit\nFinance costs paid, classified as operating activities\nThe cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]\ncommon practice: IAS 7 31\nifrs-full\nFinanceIncome\nX duration, credit\nFinance income\nThe amount of income associated with interest and other financing activities of the entity.\ncommon practice: IAS 1 85\nifrs-full\nFinanceIncomeCost\nX duration, credit\nFinance income (cost)\nThe amount of income or cost associated with interest and other financing activities of the entity.\ncommon practice: IAS 1 85\nifrs-full\nFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract\nFinance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]\nifrs-full\nFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax\nX duration, credit\nFinance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax\nThe 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]]\ndisclosure: IAS 1 91 b - Effective 2021-01-01 , disclosure: IFRS 17 82 - Effective 2021-01-01 , disclosure: IFRS 17 90 - Effective 2021-01-01\nifrs-full\nFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax\nX duration, credit\nFinance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax\nThe 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]]\ndisclosure: IAS 1 91 a - Effective 2021-01-01 , disclosure: IFRS 17 82 - Effective 2021-01-01 , disclosure: IFRS 17 90 - Effective 2021-01-01\nifrs-full\nFinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss\nX duration, credit\nFinance income (expenses) from reinsurance contracts held recognised in profit or loss\nThe 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]]\ndisclosure: IAS 1 82 bc - Effective 2021-01-01 , disclosure: IFRS 17 82 - Effective 2021-01-01\nifrs-full\nFinanceIncomeOnNetInvestmentInFinanceLease\nX duration, credit\nFinance income on net investment in finance lease\nThe amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]\ndisclosure: IFRS 16 90 a ii\nifrs-full\nFinanceIncomeReceivedClassifiedAsOperatingActivities\nX duration, debit\nFinance income received, classified as operating activities\nThe cash inflow from finance income received, classified as operating activities. [Refer: Finance income]\ncommon practice: IAS 7 31\nifrs-full\nFinanceLeaseReceivables\nX instant, debit\nFinance lease receivables\nThe amount of receivables related to finance leases.\ncommon practice: IAS 1 55\nifrs-full\nFinancialAssets\nX instant, debit\nFinancial assets\nThe 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]\ndisclosure: IFRS 7 25, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N\nifrs-full\nFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments\nX instant, debit\nFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments\nThe carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.\ndisclosure: IFRS 9 7.2.34 b\nifrs-full\nFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments\nX instant, debit\nFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments\nThe carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.\ndisclosure: IFRS 9 7.2.34 a\nifrs-full\nFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments\ntext\nFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments\nThe measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.\ndisclosure: IFRS 9 7.2.34 b\nifrs-full\nFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments\ntext\nFinancial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments\nThe measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.\ndisclosure: IFRS 9 7.2.34 a\nifrs-full\nFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation\nX instant, debit\nFinancial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation\nThe carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.\ndisclosure: IFRS 17 C32 b ii - Effective 2021-01-01\nifrs-full\nFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation\nX instant, debit\nFinancial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation\nThe carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.\ndisclosure: IFRS 17 C32 b i - Effective 2021-01-01\nifrs-full\nFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation\ntext\nFinancial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation\nThe measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.\ndisclosure: IFRS 17 C32 b ii - Effective 2021-01-01\nifrs-full\nFinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation\ntext\nFinancial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation\nThe measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.\ndisclosure: IFRS 17 C32 b i - Effective 2021-01-01\nifrs-full\nFinancialAssetsAtAmortisedCost\nX instant, debit\nFinancial assets at amortised cost\nThe 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]\ndisclosure: IFRS 7 8 f\nifrs-full\nFinancialAssetsAtAmortisedCostCategoryMember\nmember\nFinancial assets at amortised cost, category [member]\nThis member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]\ndisclosure: IFRS 7 8 f\nifrs-full\nFinancialAssetsAtAmortisedCostMember\nmember\nFinancial assets at amortised cost, class [member]\nThis member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]\ndisclosure: IFRS 7 B2 a\nifrs-full\nFinancialAssetsAtFairValue\nX instant, debit\nFinancial assets, at fair value\nThe fair value of financial assets. [Refer: At fair value [member]; Financial assets]\ndisclosure: IFRS 7 25\nifrs-full\nFinancialAssetsAtFairValueMember\nmember\nFinancial assets at fair value, class [member]\nThis member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]\ndisclosure: IFRS 7 B2 a\nifrs-full\nFinancialAssetsAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nFinancial assets at fair value through other comprehensive income\nThe amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]\ndisclosure: IFRS 7 8 h\nifrs-full\nFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract\nFinancial assets at fair value through other comprehensive income [abstract]\nifrs-full\nFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember\nmember\nFinancial assets at fair value through other comprehensive income, category [member]\nThis member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]\ndisclosure: IFRS 7 8 h\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLoss\nX instant, debit\nFinancial assets at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossAbstract\nFinancial assets at fair value through profit or loss [abstract]\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossCategoryMember\nmember\nFinancial assets at fair value through profit or loss, category [member]\nThis member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]\ndisclosure: IFRS 7 8 a\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading\nX instant, debit\nFinancial assets at fair value through profit or loss, classified as held for trading\nThe 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]\ncommon practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember\nmember\nFinancial assets at fair value through profit or loss, classified as held for trading, category [member]\nThis 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]\ndisclosure: IFRS 7 8 a - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition\nX instant, debit\nFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember\nmember\nFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]\nThis 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue\nX instant, debit\nFinancial assets at fair value through profit or loss, mandatorily measured at fair value\nThe 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember\nmember\nFinancial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]\nThis 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments\nX instant, debit\nFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments\nThe 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]\ndisclosure: IFRS 7 8 a - Effective 2021-01-01\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember\nmember\nFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]\nThis 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]\ndisclosure: IFRS 7 8 a - Effective 2021-01-01\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities\nX instant, debit\nFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities\nThe 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]\ndisclosure: IFRS 7 8 a - Effective 2021-01-01\nifrs-full\nFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember\nmember\nFinancial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]\nThis 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]\ndisclosure: IFRS 7 8 a - Effective 2021-01-01\nifrs-full\nFinancialAssetsAvailableforsale\nX instant, debit\nFinancial assets available-for-sale\nThe 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]\ndisclosure: IFRS 7 8 d - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsAvailableforsaleCategoryMember\nmember\nFinancial assets available-for-sale, category [member]\nThis member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]\ndisclosure: IFRS 7 8 d - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9\nX instant, debit\nFinancial assets, carrying amount immediately after initial application of IFRS 9\nThe carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]\ndisclosure: IFRS 7 42I b\nifrs-full\nFinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9\nX instant, debit\nFinancial assets, carrying amount immediately before initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I a\nifrs-full\nFinancialAssetsCategoryMember\nmember\nFinancial assets, category [member]\nThis 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]\ndisclosure: IFRS 7 8\nifrs-full\nFinancialAssetsCollectivelyAssessedForCreditLossesMember\nmember\nFinancial assets collectively assessed for credit losses [member]\nThis member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]\ncommon practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39\nX instant, debit\nFinancial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39\nThe 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]\ndisclosure: IFRS 4 39G a - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue\nX instant, debit\nFinancial assets described in paragraph 39E(a) of IFRS 4, fair value\nThe fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]\ndisclosure: IFRS 4 39E a - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39\nX instant, debit\nFinancial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39\nThe 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]\ndisclosure: IFRS 4 39G b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue\nX instant, debit\nFinancial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value\nThe 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]\ndisclosure: IFRS 4 39G b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsDesignatedAsMeasuredAtFairValueAbstract\nFinancial assets designated as measured at fair value through profit or loss [abstract]\nifrs-full\nFinancialAssetsHeldForManagingLiquidityRisk\nX instant, debit\nFinancial assets held for managing liquidity risk\nThe 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]\ndisclosure: IFRS 7 B11E\nifrs-full\nFinancialAssetsImpairedMember\nmember\nFinancial assets impaired [member]\nThis member stands for financial assets that have been impaired. [Refer: Financial assets]\ncommon practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsIndividuallyAssessedForCreditLossesMember\nmember\nFinancial assets individually assessed for credit losses [member]\nThis member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]\ndisclosure: IFRS 7 37 b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nFinancial assets measured at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 8 h\nifrs-full\nFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract\nFinancial assets measured at fair value through other comprehensive income [abstract]\nifrs-full\nFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember\nmember\nFinancial assets measured at fair value through other comprehensive income, category [member]\nThis 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]\ndisclosure: IFRS 7 8 h\nifrs-full\nFinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9\ntext\nFinancial assets, measurement category immediately after initial application of IFRS 9\nThe measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]\ndisclosure: IFRS 7 42I b\nifrs-full\nFinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9\ntext\nFinancial assets, measurement category immediately before initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I a\nifrs-full\nFinancialAssetsMember\nmember\nFinancial assets, class [member]\nThis 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]\ndisclosure: 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\nifrs-full\nFinancialAssetsNeitherPastDueNorImpairedMember\nmember\nFinancial assets neither past due nor impaired [member]\nThis 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]\ncommon practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue\nX instant, debit\nFinancial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value\nThe 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]\ndisclosure: IFRS 4 39E b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsOutsideScopeOfIFRS7Member\nmember\nFinancial assets outside scope of IFRS 7, class [member]\nThis member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]\ndisclosure: IFRS 7 B2 b\nifrs-full\nFinancialAssetsPastDueButNotImpairedMember\nmember\nFinancial assets past due but not impaired [member]\nThis 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]\ndisclosure: IFRS 7 37 a - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities\nX instant, debit\nFinancial assets pledged as collateral for liabilities or contingent liabilities\nThe 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]\ndisclosure: IFRS 7 14 a\nifrs-full\nFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9\nX instant, debit\nFinancial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I c\nifrs-full\nFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9\nX instant, debit\nFinancial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I c\nifrs-full\nFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9\nX instant, debit\nFinancial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I c\nifrs-full\nFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue\nX instant, debit\nFinancial assets reclassified out of available-for-sale financial assets, at fair value\nThe 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]\ndisclosure: IFRS 7 12A b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount\nX instant, debit\nFinancial assets reclassified out of available-for-sale financial assets, carrying amount\nThe carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]\ndisclosure: IFRS 7 12A b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue\nX instant, debit\nFinancial assets reclassified out of financial assets at fair value through profit or loss, at fair value\nThe 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]\ndisclosure: IFRS 7 12A b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount\nX instant, debit\nFinancial assets reclassified out of financial assets at fair value through profit or loss, carrying amount\nThe 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]\ndisclosure: IFRS 7 12A b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsRecognisedAsOfAcquisitionDate\nX instant, debit\nFinancial assets recognised as of acquisition date\nThe amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]\nexample: IFRS 3 B64 i, example: IFRS 3 IE72\nifrs-full\nFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements\nX instant, debit\nFinancial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements\nThe 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]\nexample: IFRS 7 IG29 c - Expiry date 2021-01-01 , example: IFRS 7 37 b - Expiry date 2021-01-01\nifrs-full\nFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated\nX instant, debit\nFinancial 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\nThe 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]\ndisclosure: IFRS 9 7.2.34 c\nifrs-full\nFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated\nX instant, debit\nFinancial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated\nThe 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.\ndisclosure: IFRS 17 C32 c - Effective 2021-01-01\nifrs-full\nFinancialAssetsToWhichOverlayApproachIsApplied\nX instant, debit\nFinancial assets to which overlay approach is applied\nThe amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]\ndisclosure: IFRS 4 39L b - Effective on first application of IFRS 9\nifrs-full\nFinancialAssetsTypeMember\nmember\nFinancial assets, type [member]\nThis 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]\ndisclosure: IFRS 7 B52, disclosure: IFRS 7 B51\nifrs-full\nFinancialAssetsWhichDoNotQualifyForDerecognitionAxis\naxis\nTransferred financial assets that are not derecognised in their entirety [axis]\nThe 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.\ndisclosure: IFRS 7 42D\nifrs-full\nFinancialAssetsWhichDoNotQualifyForDerecognitionMember\nmember\nTransferred financial assets that are not derecognised in their entirety [member]\nThis 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]\ndisclosure: IFRS 7 42D\nifrs-full\nFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures\nX instant, debit\nFinancial 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\nThe 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]\ndisclosure: IFRS 7 42S\nifrs-full\nFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement\nX instant, debit\nFinancial 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\nThe 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]\ndisclosure: IFRS 7 42R\nifrs-full\nFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification\nX duration, debit\nFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification\nThe 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]\ndisclosure: IFRS 7 35J a\nifrs-full\nFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss\nX duration, credit\nFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)\nThe 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]\ndisclosure: IFRS 7 35J a\nifrs-full\nFinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount\nX instant, debit\nFinancial 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\nThe 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]\ndisclosure: IFRS 7 35J b\nifrs-full\nFinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding\nX instant, debit\nFinancial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding\nThe contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]\ndisclosure: IFRS 7 35L\nifrs-full\nFinancialEffectOfChangesInAccountingPolicyMember\nmember\nIncrease (decrease) due to changes in accounting policy [member]\nThis member stands for the financial effect of changes in accounting policy.\ndisclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i\nifrs-full\nFinancialEffectOfCorrectionsOfAccountingErrorsMember\nmember\nIncrease (decrease) due to corrections of prior period errors [member]\nThis member stands for the financial effect of corrections of prior period errors.\ndisclosure: IAS 8 49 b i, disclosure: IAS 8 49 c\nifrs-full\nFinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis\naxis\nFinancial effect of transition from previous GAAP to IFRSs [axis]\nThe 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.\ndisclosure: IFRS 1 24\nifrs-full\nFinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember\nmember\nFinancial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]\nThis member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.\nexample: IFRS 13 B36 e\nifrs-full\nFinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember\nmember\nFinancial forecast of profit (loss) for cash-generating unit, measurement input [member]\nThis member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.\nexample: IFRS 13 B36 e\nifrs-full\nFinancialGuaranteeContractsMember\nmember\nFinancial guarantee contracts [member]\nThis 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.\ndisclosure: IFRS 7 B8E, disclosure: IFRS 7 35M\nifrs-full\nFinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember\nmember\nFinancial instruments credit-impaired after purchase or origination [member]\nThis member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]\ndisclosure: IFRS 7 35H b ii, disclosure: IFRS 7 35M b ii\nifrs-full\nFinancialInstrumentsCreditimpairedMember\nmember\nFinancial instruments credit-impaired [member]\nThis member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35M\nifrs-full\nFinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue\nX instant\nFinancial instruments designated as hedging instruments, at fair value\nThe 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]\ndisclosure: IFRS 7 22 b - Expiry date 2021-01-01\nifrs-full\nFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis\naxis\nFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]\nThe 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.\ndisclosure: IFRS 7 24G\nifrs-full\nFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember\nmember\nFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]\nThis 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]]\ndisclosure: IFRS 7 24G\nifrs-full\nFinancialInstrumentsNotCreditimpairedMember\nmember\nFinancial instruments not credit-impaired [member]\nThis member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35M\nifrs-full\nFinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember\nmember\nFinancial instruments purchased or originated credit-impaired [member]\nThis member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]\ndisclosure: IFRS 7 35H c, disclosure: IFRS 7 35M c\nifrs-full\nFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets\nX instant, credit\nFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets\nThe 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]\nexample: IFRS 7 IG40D, example: IFRS 7 13C d i\nifrs-full\nFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities\nX instant, debit\nFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities\nThe 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]\nexample: IFRS 7 IG40D, example: IFRS 7 13C d i\nifrs-full\nFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition\nX instant\nFinancial instruments whose fair value previously could not be reliably measured at time of derecognition\nThe amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 30 e - Expiry date 2021-01-01\nifrs-full\nFinancialLiabilities\nX instant, credit\nFinancial liabilities\nThe 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]]\ndisclosure: IFRS 7 25\nifrs-full\nFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments\nX instant, credit\nFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments\nThe carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.\ndisclosure: IFRS 9 7.2.34 b\nifrs-full\nFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments\nX instant, credit\nFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments\nThe carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.\ndisclosure: IFRS 9 7.2.34 a\nifrs-full\nFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments\ntext\nFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments\nThe measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.\ndisclosure: IFRS 9 7.2.34 b\nifrs-full\nFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments\ntext\nFinancial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments\nThe measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.\ndisclosure: IFRS 9 7.2.34 a\nifrs-full\nFinancialLiabilitiesAtAmortisedCost\nX instant, credit\nFinancial liabilities at amortised cost\nThe 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]\ndisclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f - Expiry date 2021-01-01\nifrs-full\nFinancialLiabilitiesAtAmortisedCostCategoryMember\nmember\nFinancial liabilities at amortised cost, category [member]\nThis member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]\ndisclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f - Expiry date 2021-01-01\nifrs-full\nFinancialLiabilitiesAtAmortisedCostMember\nmember\nFinancial liabilities at amortised cost, class [member]\nThis member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]\ndisclosure: IFRS 7 B2 a\nifrs-full\nFinancialLiabilitiesAtFairValue\nX instant, credit\nFinancial liabilities, at fair value\nThe fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]\ndisclosure: IFRS 7 25\nifrs-full\nFinancialLiabilitiesAtFairValueMember\nmember\nFinancial liabilities at fair value, class [member]\nThis member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]\ndisclosure: IFRS 7 B2 a\nifrs-full\nFinancialLiabilitiesAtFairValueThroughProfitOrLoss\nX instant, credit\nFinancial liabilities at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract\nFinancial liabilities at fair value through profit or loss [abstract]\nifrs-full\nFinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember\nmember\nFinancial liabilities at fair value through profit or loss, category [member]\nThis member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]\ndisclosure: IFRS 7 8 e\nifrs-full\nFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading\nX instant, credit\nFinancial liabilities at fair value through profit or loss that meet definition of held for trading\nThe 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition\nX instant, credit\nFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember\nmember\nFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]\nThis 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nFinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember\nmember\nFinancial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]\nThis 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nFinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9\nX instant, credit\nFinancial liabilities, carrying amount immediately after initial application of IFRS 9\nThe carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]\ndisclosure: IFRS 7 42I b\nifrs-full\nFinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9\nX instant, credit\nFinancial liabilities, carrying amount immediately before initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I a\nifrs-full\nFinancialLiabilitiesCategoryMember\nmember\nFinancial liabilities, category [member]\nThis 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]\ndisclosure: IFRS 7 8\nifrs-full\nFinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9\ntext\nFinancial liabilities, measurement category immediately after initial application of IFRS 9\nThe measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]\ndisclosure: IFRS 7 42I b\nifrs-full\nFinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9\ntext\nFinancial liabilities, measurement category immediately before initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I a\nifrs-full\nFinancialLiabilitiesMember\nmember\nFinancial liabilities, class [member]\nThis 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]\ndisclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I\nifrs-full\nFinancialLiabilitiesOutsideScopeOfIFRS7Member\nmember\nFinancial liabilities outside scope of IFRS 7, class [member]\nThis member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]\ndisclosure: IFRS 7 B2 b\nifrs-full\nFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9\nX instant, credit\nFinancial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I c\nifrs-full\nFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9\nX instant, credit\nFinancial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I c\nifrs-full\nFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9\nX instant, credit\nFinancial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42I c\nifrs-full\nFinancialLiabilitiesReclassifiedIntoEquity\nX duration\nFinancial liabilities reclassified into equity\nThe amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]\ndisclosure: IAS 1 80A\nifrs-full\nFinancialLiabilitiesRecognisedAsOfAcquisitionDate\nX instant, credit\nFinancial liabilities recognised as of acquisition date\nThe amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]\nexample: IFRS 3 B64 i, example: IFRS 3 IE72\nifrs-full\nFinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated\nX instant, credit\nFinancial 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\nThe 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]\ndisclosure: IFRS 9 7.2.34 c\nifrs-full\nFinancialLiabilitiesTypeMember\nmember\nFinancial liabilities, type [member]\nThis 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]\ndisclosure: IFRS 7 B52, disclosure: IFRS 7 B51\nifrs-full\nFinancialRiskMember\nmember\nFinancial risk [member]\nThis 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.\ndisclosure: IFRS 17 124 - Effective 2021-01-01 , disclosure: IFRS 17 125 - Effective 2021-01-01 , disclosure: IFRS 17 127 - Effective 2021-01-01\nifrs-full\nFinishedGoods\nX instant, debit\nCurrent finished goods\nA 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]\nexample: IAS 1 78 c, common practice: IAS 2 37\nifrs-full\nFiveYearsBeforeReportingYearMember\nmember\nFive years before reporting year [member]\nThis member stands for a year that ended five years before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nFixedInterestRateMember\nmember\nFixed interest rate [member]\nThis member stands for a fixed interest rate. [Refer: Interest rate risk [member]]\ncommon practice: IFRS 7 39\nifrs-full\nFixedpriceContractsMember\nmember\nFixed-price contracts [member]\nThis member stands for fixed-price contracts with customers.\nexample: IFRS 15 B89 d\nifrs-full\nFixturesAndFittings\nX instant, debit\nFixtures and fittings\nThe amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.\nexample: IAS 16 37 g\nifrs-full\nFixturesAndFittingsMember\nmember\nFixtures and fittings [member]\nThis 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]\nexample: IAS 16 37 g\nifrs-full\nFlatSalaryPensionDefinedBenefitPlansMember\nmember\nFlat salary pension defined benefit plans [member]\nThis member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]\nexample: IAS 19 138 b\nifrs-full\nFloatingInterestRateMember\nmember\nFloating interest rate [member]\nThis member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]\ncommon practice: IFRS 7 39\nifrs-full\nForeignCountriesMember\nmember\nForeign countries [member]\nThis member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]\ndisclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a\nifrs-full\nForeignExchangeRatesAbstract\nForeign exchange rates [abstract]\nifrs-full\nForwardContractMember\nmember\nForward contract [member]\nThis 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.\ncommon practice: IAS 1 112 c\nifrs-full\nFourYearsBeforeReportingYearMember\nmember\nFour years before reporting year [member]\nThis member stands for a year that ended four years before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nFranchiseFeeIncome\nX duration, credit\nFranchise fee income\nThe amount of income arising from franchise fees.\ncommon practice: IAS 1 112 c\nifrs-full\nFranchisesMember\nmember\nFranchises [member]\nThis 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]\ncommon practice: IAS 38 119\nifrs-full\nFuelAndEnergyExpense\nX duration, debit\nFuel and energy expense\nThe amount of expense arising from the consumption of fuel and energy.\ncommon practice: IAS 1 112 c\nifrs-full\nFuelAndEnergyExpenseAbstract\nFuel and energy expense [abstract]\nifrs-full\nFuelExpense\nX duration, debit\nFuel expense\nThe amount of expense arising from the consumption of fuel.\ncommon practice: IAS 1 112 c\nifrs-full\nFundingArrangementsOfDefinedBenefitPlansAxis\naxis\nFunding arrangements of defined benefit plans [axis]\nThe 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.\nexample: IAS 19 138 e\nifrs-full\nFundingArrangementsOfDefinedBenefitPlansMember\nmember\nFunding arrangements of defined benefit plans [member]\nThis 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.\nexample: IAS 19 138 e\nifrs-full\nFuturesContractMember\nmember\nFutures contract [member]\nThis 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.\ncommon practice: IAS 1 112 c\nifrs-full\nGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost\nX duration, credit\nGain (loss) arising from derecognition of financial assets measured at amortised cost\nThe gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]\ndisclosure: IAS 1 82 aa\nifrs-full\nGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract\nGain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]\nifrs-full\nGainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid\nX duration, credit\nGain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid\nThe 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]]\ndisclosure: IFRIC 19 11\nifrs-full\nGainLossOfDerecognisedFinancialAssetsAtDateOfTransfer\nX duration, credit\nGain (loss) of derecognised financial assets at date of transfer\nThe gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]\ndisclosure: IFRS 7 42G a\nifrs-full\nGainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity\nX duration, credit\nGain (loss) from transfer activity during period representing greatest transfer activity\nThe 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]\ndisclosure: IFRS 7 42G c ii\nifrs-full\nGainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus\nX duration, credit\nGain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status\nThe 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]]\ndisclosure: IFRS 12 9B b\nifrs-full\nGainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness\nX duration, credit\nGain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness\nThe 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.\ndisclosure: IFRS 7 24B a iv, disclosure: IFRS 7 24B b i\nifrs-full\nGainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness\nX duration, credit\nGain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness\nThe 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.\ndisclosure: IFRS 7 24A c\nifrs-full\nGainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling\nX duration, debit\nGain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net defined benefit liability (asset)\nThe 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)]\ndisclosure: IAS 19 141 c iv\nifrs-full\nGainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling\nX duration, debit\nGain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense, reimbursement rights\nThe 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]\ndisclosure: IAS 19 141 c iv\nifrs-full\nGainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk\nX duration, credit\nGain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk\nThe 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]]\ndisclosure: IFRS 7 24G b\nifrs-full\nGainLossOnHedgeIneffectiveness\nX duration, credit\nGain (loss) on hedge ineffectiveness\nThe 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.\ndisclosure: IFRS 7 24C a i\nifrs-full\nGainLossOnHedgeIneffectivenessAbstract\nGain (loss) on hedge ineffectiveness [abstract]\nifrs-full\nGainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome\nX duration, credit\nGain (loss) on hedge ineffectiveness recognised in other comprehensive income\nThe gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]\ndisclosure: IFRS 7 24C a i\nifrs-full\nGainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss\nX duration, credit\nGain (loss) on hedge ineffectiveness recognised in profit or loss\nThe gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]\ndisclosure: IFRS 7 24C a i, disclosure: IFRS 7 24C b ii\nifrs-full\nGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset\nX duration, debit\nGain (loss) on remeasurement, net defined benefit liability (asset)\nThe 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)]\ndisclosure: IAS 19 141 c\nifrs-full\nGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract\nGain (loss) on remeasurement, net defined benefit liability (asset) [abstract]\nifrs-full\nGainLossOnRemeasurementOfReimbursementRights\nX duration, debit\nGain (loss) on remeasurement, reimbursement rights\nThe increase (decrease) in reimbursement rights resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights, at fair value]\ndisclosure: IAS 19 141 c\nifrs-full\nGainLossOnRemeasurementOfReimbursementRightsAbstract\nGain (loss) on remeasurement, reimbursement rights [abstract]\nifrs-full\nGainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination\nX duration, credit\nGain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination\nThe 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]]\ndisclosure: IFRS 3 B64 p ii\nifrs-full\nGainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured\nX duration, credit\nGain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured\nThe gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 30 e - Expiry date 2021-01-01\nifrs-full\nGainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation\nX duration, credit\nGain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation\nThe 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]]\ndisclosure: IFRS 5 33 b iii\nifrs-full\nGainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination\nX duration, credit\nGain (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\nThe 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]]\ndisclosure: IFRS 3 B67 e\nifrs-full\nGainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff\nX duration, credit\nGain on recovery of loans and advances previously written off\nThe gain on the recovery of loans and advances previously written off.\ncommon practice: IAS 1 85\nifrs-full\nGainRecognisedInBargainPurchaseTransaction\nX duration, credit\nGain recognised in bargain purchase transaction\nThe 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]]\ndisclosure: IFRS 3 B64 n i\nifrs-full\nGainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost\nX duration, credit\nGains arising from derecognition of financial assets measured at amortised cost\nThe 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]\ndisclosure: IFRS 7 20A\nifrs-full\nGainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue\nX duration, credit\nGains (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\nThe 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]\ndisclosure: IAS 1 82 ca\nifrs-full\nGainsLossesArisingFromSaleAndLeasebackTransactions\nX duration, credit\nGains (losses) arising from sale and leaseback transactions\nThe gains (losses) arising from sale and leaseback transactions.\ndisclosure: IFRS 16 53 i\nifrs-full\nGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset\nX duration, debit\nGains (losses) arising from settlements, net defined benefit liability (asset)\nThe 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]]\ndisclosure: IAS 19 141 d\nifrs-full\nGainsLossesOnAvailableforsaleFinancialAssets\nX duration, credit\nGains (losses) on available-for-sale financial assets\nThe gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]\ndisclosure: IFRS 7 20 a ii - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnCashFlowHedgesBeforeTax\nX duration, credit\nGains (losses) on cash flow hedges, before tax\nThe gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]]\ndisclosure: IAS 1 91 b, disclosure: IFRS 7 23 c - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnCashFlowHedgesNetOfTax\nX duration, credit\nGains (losses) on cash flow hedges, net of tax\nThe gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]\ndisclosure: 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\nifrs-full\nGainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod\nX duration, credit\nGains (losses) on change in fair value less costs to sell of biological assets for current period\nThe gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 40\nifrs-full\nGainsLossesOnChangeInFairValueOfDerivatives\nX duration, credit\nGains (losses) on change in fair value of derivatives\nThe gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]\ncommon practice: IAS 1 85\nifrs-full\nGainsLossesOnChangeInFairValueOfDerivativesAbstract\nGains (losses) on change in fair value of derivatives [abstract]\nifrs-full\nGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax\nX duration, credit\nGains (losses) on change in value of foreign currency basis spreads, before tax\nThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income]\ndisclosure: IAS 1 91 b\nifrs-full\nGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax\nX duration, credit\nGains (losses) on change in value of foreign currency basis spreads, net of tax\nThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income]\ndisclosure: IAS 1 91 a\nifrs-full\nGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax\nX duration, credit\nGains (losses) on change in value of forward elements of forward contracts, before tax\nThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income]\ndisclosure: IAS 1 91 b\nifrs-full\nGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax\nX duration, credit\nGains (losses) on change in value of forward elements of forward contracts, net of tax\nThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income]\ndisclosure: IAS 1 91 a\nifrs-full\nGainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax\nX duration, credit\nGains (losses) on change in value of time value of options, before tax\nThe gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income]\ndisclosure: IAS 1 91 b\nifrs-full\nGainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax\nX duration, credit\nGains (losses) on change in value of time value of options, net of tax\nThe gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income]\ndisclosure: IAS 1 91 a\nifrs-full\nGainsLossesOnDisposalsOfInvestmentProperties\nX duration, credit\nGains (losses) on disposals of investment properties\nThe gains (losses) on disposals of investment properties. [Refer: Investment property]\ncommon practice: IAS 1 112 c\nifrs-full\nGainsLossesOnDisposalsOfInvestmentPropertiesAbstract\nGains (losses) on disposals of investment properties [abstract]\nifrs-full\nGainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel\nX duration, credit\nGains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model\nThe 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]\ndisclosure: IAS 40 78 d iii\nifrs-full\nGainsLossesOnDisposalsOfInvestments\nX duration, credit\nGains (losses) on disposals of investments\nThe gains (losses) on disposals of investments.\ndisclosure: IAS 1 98 d\nifrs-full\nGainsLossesOnDisposalsOfInvestmentsAbstract\nGains (losses) on disposals of investments [abstract]\nifrs-full\nGainsLossesOnDisposalsOfNoncurrentAssets\nX duration, credit\nGains (losses) on disposals of non-current assets\nThe gains (losses) on disposals of non-current assets. [Refer: Non-current assets]\ncommon practice: IAS 1 112 c\nifrs-full\nGainsLossesOnDisposalsOfNoncurrentAssetsAbstract\nGains (losses) on disposals of non-current assets [abstract]\nifrs-full\nGainsLossesOnDisposalsOfOtherNoncurrentAssets\nX duration, credit\nGains (losses) on disposals of other non-current assets\nThe gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]\ndisclosure: IAS 1 98\nifrs-full\nGainsLossesOnDisposalsOfPropertyPlantAndEquipment\nX duration, credit\nGains (losses) on disposals of property, plant and equipment\nThe gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 1 98 c\nifrs-full\nGainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract\nGains (losses) on disposals of property, plant and equipment [abstract]\nifrs-full\nGainsLossesOnExchangeDifferencesOnTranslationBeforeTax\nX duration, credit\nGains (losses) on exchange differences on translation, before tax\nThe 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]\ndisclosure: IAS 1 91 b\nifrs-full\nGainsLossesOnExchangeDifferencesOnTranslationNetOfTax\nX duration, credit\nGains (losses) on exchange differences on translation, net of tax\nThe 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]\ndisclosure: IAS 1 91 a\nifrs-full\nGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss\nX duration, credit\nForeign exchange gain (loss)\nThe 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]]\ndisclosure: IAS 21 52 a, example: IAS 7 A Statement of cash flows for an entity other than a financial institution\nifrs-full\nGainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets\nX duration\nGains (losses) on fair value adjustment attributable to physical changes, biological assets\nThe gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]\nexample: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd\nifrs-full\nGainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets\nX duration\nGains (losses) on fair value adjustment attributable to price changes, biological assets\nThe 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]\nexample: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd\nifrs-full\nGainsLossesOnFairValueAdjustmentBiologicalAssets\nX duration\nGains (losses) on fair value adjustment, biological assets\nThe 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]\ndisclosure: IAS 41 50 a\nifrs-full\nGainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract\nGains (losses) on fair value adjustment, biological assets [abstract]\nifrs-full\nGainsLossesOnFairValueAdjustmentInvestmentProperty\nX duration\nGains (losses) on fair value adjustment, investment property\nThe gains (losses) from changes in the fair value of investment property. [Refer: Investment property]\ndisclosure: IAS 40 76 d\nifrs-full\nGainsLossesOnFinancialAssetsAtAmortisedCost\nX duration, credit\nGains (losses) on financial assets at amortised cost\nThe gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]\ndisclosure: IFRS 7 20 a vi\nifrs-full\nGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss\nX duration, credit\nGains (losses) on financial assets at fair value through profit or loss\nThe gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]\ndisclosure: IFRS 7 20 a i\nifrs-full\nGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading\nX duration, credit\nGains (losses) on financial assets at fair value through profit or loss, classified as held for trading\nThe 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]\ndisclosure: IFRS 7 20 a i - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition\nX duration, credit\nGains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 20 a i\nifrs-full\nGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue\nX duration, credit\nGains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value\nThe 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]\ndisclosure: IFRS 7 20 a i\nifrs-full\nGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax\nX duration, credit\nGains (losses) on financial assets measured at fair value through other comprehensive income, before tax\nThe 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]\ndisclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii\nifrs-full\nGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax\nX duration, credit\nGains (losses) on financial assets measured at fair value through other comprehensive income, net of tax\nThe 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]\ndisclosure: IAS 1 91 a\nifrs-full\nGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome\nX duration, credit\nGains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss\nThe 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]\ndisclosure: IFRS 7 12A e - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss\nX duration, credit\nGains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss\nThe 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]\ndisclosure: IFRS 7 12A e - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnFinancialInstrumentsAbstract\nGains (losses) on financial instruments [abstract]\nifrs-full\nGainsLossesOnFinancialLiabilitiesAtAmortisedCost\nX duration, credit\nGains (losses) on financial liabilities at amortised cost\nThe gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]\ndisclosure: IFRS 7 20 a v\nifrs-full\nGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss\nX duration, credit\nGains (losses) on financial liabilities at fair value through profit or loss\nThe gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]\ndisclosure: IFRS 7 20 a i\nifrs-full\nGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading\nX duration, credit\nGains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading\nThe 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]\ndisclosure: IFRS 7 20 a i\nifrs-full\nGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition\nX duration, credit\nGains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 20 a i\nifrs-full\nGainsLossesOnHedgedItemAttributableToHedgedRisk\nX duration, credit\nGains (losses) on hedged item attributable to hedged risk, fair value hedges\nThe gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]\ndisclosure: IFRS 7 24 a ii - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax\nX duration, credit\nGains (losses) on hedges of net investments in foreign operations, before tax\nThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income]\ndisclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a\nifrs-full\nGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax\nX duration, credit\nGains (losses) on hedges of net investments in foreign operations, net of tax\nThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]\ndisclosure: 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\nifrs-full\nGainsLossesOnHedgingInstrument\nX duration, credit\nGains (losses) on hedging instrument, fair value hedges\nThe gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]\ndisclosure: IFRS 7 24 a i - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnHeldtomaturityInvestments\nX duration, credit\nGains (losses) on held-to-maturity investments\nThe gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]\ndisclosure: IFRS 7 20 a iii - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss\nX duration, credit\nGains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss\nThe gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]\ndisclosure: IFRS 7 24 b - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations\nX duration, credit\nGains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss\nThe 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]]\ndisclosure: IFRS 7 24 c - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod\nX duration, credit\nGains (losses) on initial recognition of biological assets and agricultural produce for current period\nThe aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]\ndisclosure: IAS 41 40\nifrs-full\nGainsLossesOnLitigationSettlements\nX duration, credit\nGains (losses) on litigation settlements\nThe gains (losses) on settlements of litigation.\ndisclosure: IAS 1 98 f\nifrs-full\nGainsLossesOnLitigationSettlementsAbstract\nGains (losses) on litigation settlements [abstract]\nifrs-full\nGainsLossesOnLoansAndReceivables\nX duration, credit\nGains (losses) on loans and receivables\nThe gains (losses) on loans and receivables. [Refer: Loans and receivables]\ndisclosure: IFRS 7 20 a iv - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnNetMonetaryPosition\nX duration, credit\nGains (losses) on net monetary position\nThe 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.\ndisclosure: IAS 29 9\nifrs-full\nGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax\nX duration, credit\nGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax\nThe 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]\ndisclosure: IFRS 14 22 b\nifrs-full\nGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax\nX duration, credit\nGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax\nThe 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]\ndisclosure: IFRS 14 22 b\nifrs-full\nGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax\nX duration, credit\nGains (losses) on remeasuring available-for-sale financial assets, before tax\nThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale]\ndisclosure: IAS 1 91 b - Expiry date 2021-01-01 , disclosure: IFRS 7 20 a ii - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax\nX duration, credit\nGains (losses) on remeasuring available-for-sale financial assets, net of tax\nThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale]\ndisclosure: IAS 1 91 a - Expiry date 2021-01-01 , disclosure: IFRS 7 20 a ii - Expiry date 2021-01-01\nifrs-full\nGainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss\nX duration, credit\nGains (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\nThe 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.\ndisclosure: IFRS 5 41 c\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets\nX duration\nGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets\nThe 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]\ncommon practice: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments\nX duration\nGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments\nThe 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]\ncommon practice: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities\nX duration\nGains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities\nThe 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]\ncommon practice: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets\nX duration\nGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets\nThe 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]\ndisclosure: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract\nGains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments\nX duration\nGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments\nThe 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]\ndisclosure: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract\nGains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract]\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities\nX duration\nGains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities\nThe 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]\ndisclosure: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract\nGains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets\nX duration\nGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets\nThe 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]\ncommon practice: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments\nX duration\nGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments\nThe 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]\ncommon practice: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities\nX duration\nGains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities\nThe 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]\ncommon practice: IFRS 13 93 e ii\nifrs-full\nGainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently\nX duration, credit\nGains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 20 a i\nifrs-full\nGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement\nX duration, credit\nGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement\nThe 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]]\ndisclosure: IFRS 13 93 f\nifrs-full\nGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement\nX duration, credit\nGains (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\nThe 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]]\ndisclosure: IFRS 13 93 f\nifrs-full\nGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement\nX duration, credit\nGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement\nThe 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]]\ndisclosure: IFRS 13 93 f\nifrs-full\nGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets\nX duration\nGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets\nThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]\ncommon practice: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments\nX duration\nGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments\nThe 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]]\ncommon practice: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities\nX duration\nGains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities\nThe gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]\ncommon practice: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets\nX duration\nGains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets\nThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract\nGains (losses) recognised in profit or loss, fair value measurement, assets [abstract]\nifrs-full\nGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments\nX duration\nGains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract\nGains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract]\nifrs-full\nGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities\nX duration\nGains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities\nThe gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract\nGains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]\nifrs-full\nGainsLossesRecognisedInProfitOrLossOnBuyingReinsurance\nX duration, credit\nGains (losses) recognised in profit or loss on buying reinsurance\nThe gains (losses) recognised in profit or loss on the entity's purchase of reinsurance.\ndisclosure: IFRS 4 37 b i - Expiry date 2021-01-01\nifrs-full\nGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets\nX duration\nGains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets\nThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]\ncommon practice: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments\nX duration\nGains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments\nThe 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]]\ncommon practice: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities\nX duration\nGains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities\nThe gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]\ncommon practice: IFRS 13 93 e i\nifrs-full\nGainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently\nX duration, credit\nGains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 20 a i\nifrs-full\nGainsLossesRecognisedWhenControlInSubsidiaryIsLost\nX duration, credit\nGains (losses) recognised when control of subsidiary is lost\nThe gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.\ndisclosure: IFRS 12 19\nifrs-full\nGainsOnChangeInFairValueOfDerivatives\nX duration, credit\nGains on change in fair value of derivatives\nThe gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]\ncommon practice: IAS 1 85\nifrs-full\nGainsOnDisposalsOfInvestmentProperties\nX duration, credit\nGains on disposals of investment properties\nThe gain on disposals of investment properties. [Refer: Investment property]\ncommon practice: IAS 1 112 c\nifrs-full\nGainsOnDisposalsOfInvestments\nX duration, credit\nGains on disposals of investments\nThe gain on the disposal of investments.\ndisclosure: IAS 1 98 d\nifrs-full\nGainsOnDisposalsOfNoncurrentAssets\nX duration, credit\nGains on disposals of non-current assets\nThe gain on disposals of non-current assets. [Refer: Non-current assets]\ncommon practice: IAS 1 112 c\nifrs-full\nGainsOnDisposalsOfPropertyPlantAndEquipment\nX duration, credit\nGains on disposals of property, plant and equipment\nThe gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 1 98 c\nifrs-full\nGainsOnLitigationSettlements\nX duration, credit\nGains on litigation settlements\nThe gain on settlements of litigation.\ndisclosure: IAS 1 98 f\nifrs-full\nGamingLicencesMember\nmember\nGaming licences [member]\nThis member stands for licences related to gaming. [Refer: Licences [member]]\ncommon practice: IAS 38 119\nifrs-full\nGasDistributionMember\nmember\nGas distribution [member]\nThis member stands for an entity’s activity related to distribution of gas.\nexample: IFRS 14 IE2, example: IFRS 14 33\nifrs-full\nGeneralAndAdministrativeExpense\nX duration, debit\nGeneral and administrative expense\nThe amount of expense relating to general and administrative activities of the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nGeographicalAreasAxis\naxis\nGeographical areas [axis]\nThe 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.\nexample: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b - Effective 2021-01-01 , disclosure: IFRS 8 33\nifrs-full\nGeographicalAreasMember\nmember\nGeographical areas [member]\nThis member stands for aggregated geographical areas. It also represents the standard value for the ‘ Geographical areas ’ axis if no other member is used.\nexample: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b - Effective 2021-01-01 , disclosure: IFRS 8 33\nifrs-full\nGoodsOrServicesTransferredAtPointInTimeMember\nmember\nGoods or services transferred at point in time [member]\nThis member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]\nexample: IFRS 15 B89 f\nifrs-full\nGoodsOrServicesTransferredOverTimeMember\nmember\nGoods or services transferred over time [member]\nThis member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]\nexample: IFRS 15 B89 f\nifrs-full\nGoodsSoldDirectlyToConsumersMember\nmember\nGoods sold directly to consumers [member]\nThis member stands for goods sold directly to consumers.\nexample: IFRS 15 B89 g\nifrs-full\nGoodsSoldThroughIntermediariesMember\nmember\nGoods sold through intermediaries [member]\nThis member stands for goods sold through intermediaries.\nexample: IFRS 15 B89 g\nifrs-full\nGoodwill\nX instant, debit\nGoodwill\nThe 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]]\ndisclosure: IAS 1 54 c, disclosure: IAS 36 134 a, disclosure: IAS 36 135 a, disclosure: IFRS 3 B67 d\nifrs-full\nGoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale\nX duration, credit\nGoodwill derecognised without having previously been included in disposal group classified as held for sale\nThe 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]]\ndisclosure: IFRS 3 B67 d iv\nifrs-full\nGoodwillExpectedDeductibleForTaxPurposes\nX instant, debit\nGoodwill expected to be deductible for tax purposes\nThe amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]\ndisclosure: IFRS 3 B64 k\nifrs-full\nGoodwillMember\nmember\nGoodwill [member]\nThis member stands for goodwill. [Refer: Goodwill]\nexample: IAS 36 127\nifrs-full\nGoodwillRecognisedAsOfAcquisitionDate\nX instant, debit\nGoodwill recognised as of acquisition date\nThe amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]\nexample: IFRS 3 B64, example: IFRS 3 IE72\nifrs-full\nGovernmentCustomersMember\nmember\nGovernment customers [member]\nThis member stands for government customers. [Refer: Government [member]]\nexample: IFRS 15 B89 c\nifrs-full\nGovernmentDebtInstrumentsHeld\nX instant, debit\nGovernment debt instruments held\nThe amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]\ncommon practice: IAS 1 112 c\nifrs-full\nGovernmentGrants\nX instant, credit\nGovernment grants\nThe 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]]\ncommon practice: IAS 1 55\nifrs-full\nGovernmentMember\nmember\nGovernment [member]\nThis member stands for a government, government agencies and similar bodies whether local, national or international.\ndisclosure: IFRS 8 34\nifrs-full\nGrossAmountArisingFromInsuranceContractsMember\nmember\nGross amount arising from insurance contracts [member]\nThis member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nGrossCarryingAmountMember\nmember\nGross carrying amount [member]\nThis 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]\ndisclosure: 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\nifrs-full\nGrossContractualAmountsReceivableForAcquiredReceivables\nX instant, debit\nGross contractual amounts receivable for acquired receivables\nThe gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 h ii\nifrs-full\nGrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements\nX instant, debit\nGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements\nThe 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]\ndisclosure: IFRS 7 13C b\nifrs-full\nGrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements\nX instant, debit\nGross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements\nThe 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]\ndisclosure: IFRS 7 13C a\nifrs-full\nGrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements\nX instant, credit\nGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements\nThe 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]\ndisclosure: IFRS 7 13C b\nifrs-full\nGrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements\nX instant, credit\nGross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements\nThe 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]\ndisclosure: IFRS 7 13C a\nifrs-full\nGrossLeaseLiabilities\nX instant, credit\nGross lease liabilities\nThe amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]\ndisclosure: IFRS 16 58, example: IFRS 7 B11D a\nifrs-full\nGrossLoanCommitments\nX instant, credit\nGross loan commitments\nThe amount of contractual undiscounted cash flows for gross commitments to receive a loan.\nexample: IFRS 7 B11D e\nifrs-full\nGrossProfit\nX duration, credit\nGross profit\nThe amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]\nexample: IAS 1 103\nifrs-full\nGSMLicencesMember\nmember\nGSM licences [member]\nThis member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]\ncommon practice: IAS 38 119\nifrs-full\nGuaranteesMember\nmember\nGuarantees [member]\nThis 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.\nexample: IFRS 7 B33\nifrs-full\nHedgedItemAssets\nX instant, debit\nHedged item, assets\nThe amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]\ndisclosure: IFRS 7 24B a i\nifrs-full\nHedgedItemLiabilities\nX instant, credit\nHedged item, liabilities\nThe amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]\ndisclosure: IFRS 7 24B a i\nifrs-full\nHedgedItemsAxis\naxis\nHedged items [axis]\nThe 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.\ndisclosure: IFRS 7 24B\nifrs-full\nHedgedItemsMember\nmember\nHedged items [member]\nThis 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.\ndisclosure: IFRS 7 24B\nifrs-full\nHedgeFundInvestmentsMember\nmember\nHedge fund investments [member]\nThis member stands for investments in hedge funds.\nexample: IFRS 13 IE60, example: IFRS 13 94\nifrs-full\nHedgesOfNetInvestmentInForeignOperationsMember\nmember\nHedges of net investment in foreign operations [member]\nThis 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.\ndisclosure: IAS 39 86 c, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C\nifrs-full\nHedgesOfNetInvestmentsInForeignOperationsAbstract\nHedges of net investment in foreign operations [abstract]\nifrs-full\nHedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions\nX duration, credit\nHedging gains (losses) for hedge of group of items with offsetting risk positions\nThe hedging gains (losses) for hedge of group of items with offsetting risk positions.\ndisclosure: IFRS 9 6.6.4, disclosure: IFRS 7 24C b vi\nifrs-full\nHedgingInstrumentAssets\nX instant, debit\nHedging instrument, assets\nThe amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 24A a\nifrs-full\nHedgingInstrumentLiabilities\nX instant, credit\nHedging instrument, liabilities\nThe amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 24A a\nifrs-full\nHedgingInstrumentsAxis\naxis\nHedging instruments [axis]\nThe 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.\ndisclosure: IFRS 7 23A, disclosure: IFRS 7 24A\nifrs-full\nHedgingInstrumentsMember\nmember\nHedging instruments [member]\nThis 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.\ndisclosure: IFRS 7 23A, disclosure: IFRS 7 24A\nifrs-full\nHeldtomaturityInvestments\nX instant, debit\nHeld-to-maturity investments\nThe 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]\ndisclosure: IFRS 7 8 b - Expiry date 2021-01-01\nifrs-full\nHeldtomaturityInvestmentsCategoryMember\nmember\nHeld-to-maturity investments, category [member]\nThis member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]\ndisclosure: IFRS 7 8 b - Expiry date 2021-01-01\nifrs-full\nHistoricalVolatilityForSharesMeasurementInputMember\nmember\nHistorical volatility for shares, measurement input [member]\nThis member stands for the historical volatility for shares used as a measurement input.\nexample: IFRS 13 B36 b\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/esef_role-000000\nrole\n[000000] Tags that must be applied if corresponding information is present in a report\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000\nrole\n[110000] General information about financial statements\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000\nrole\n[210000] Statement of financial position, current/non-current\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000\nrole\n[220000] Statement of financial position, order of liquidity\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000\nrole\n[310000] Statement of comprehensive income, profit or loss, by function of expense\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000\nrole\n[320000] Statement of comprehensive income, profit or loss, by nature of expense\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000\nrole\n[410000] Statement of comprehensive income, OCI components presented net of tax\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000\nrole\n[420000] Statement of comprehensive income, OCI components presented before tax\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000\nrole\n[610000] Statement of changes in equity\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100\nrole\n[800100] Subclassifications of assets, liabilities and equities\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200\nrole\n[800200] Analysis of income and expense\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400\nrole\n[800400] Statement of changes in equity, additional disclosures\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500\nrole\n[800500] List of notes\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600\nrole\n[800600] List of accounting policies\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000\nrole\n[810000] Notes - Corporate information and statement of IFRS compliance\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000\nrole\n[861000] Notes - Analysis of other comprehensive income by item\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200\nrole\n[861200] Notes - Share capital, reserves and other equity interest\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000\nrole\n[880000] Notes - Additional information\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000\nrole\n[815000] Notes - Events after reporting period\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_11_role-831710\nrole\n[831710] Notes - Construction contracts\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110\nrole\n[835110] Notes - Income taxes\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100\nrole\n[822100] Notes - Property, plant and equipment\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_18_role-831110\nrole\n[831110] Notes - Revenue\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480\nrole\n[834480] Notes - Employee benefits\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380\nrole\n[826380] Notes - Inventories\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400\nrole\n[831400] Notes - Government grants\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000\nrole\n[842000] Notes - Effects of changes in foreign exchange rates\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200\nrole\n[836200] Notes - Borrowing costs\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000\nrole\n[818000] Notes - Related party\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000\nrole\n[710000] Statement of changes in net assets available for benefits\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480\nrole\n[825480] Notes - Separate financial statements\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000\nrole\n[816000] Notes - Hyperinflationary reporting\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000\nrole\n[838000] Notes - Earnings per share\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000\nrole\n[813000] Notes - Interim financial reporting\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410\nrole\n[832410] Notes - Impairment of assets\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570\nrole\n[827570] Notes - Other provisions, contingent liabilities and contingent assets\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180\nrole\n[823180] Notes - Intangible assets\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100\nrole\n[825100] Notes - Investment property\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180\nrole\n[824180] Notes - Agriculture\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000\nrole\n[510000] Statement of cash flows, direct method\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000\nrole\n[520000] Statement of cash flows, indirect method\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300\nrole\n[800300] Statement of cash flows, additional disclosures\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100\nrole\n[851100] Notes - Cash flow statement\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000\nrole\n[811000] Notes - Accounting policies, changes in accounting estimates and errors\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500\nrole\n[868500] Notes - Members' shares in co-operative entities and similar instruments\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200\nrole\n[868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100\nrole\n[819100] Notes - First time adoption\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700\nrole\n[825700] Notes - Interests in other entities\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000\nrole\n[823000] Notes - Fair value measurement\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500\nrole\n[824500] Notes - Regulatory deferral accounts\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150\nrole\n[831150] Notes - Revenue from contracts with customers\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610\nrole\n[832610] Notes - Leases\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120\nrole\n[834120] Notes - Share-based payment arrangements\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000\nrole\n[817000] Notes - Business combinations\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500\nrole\n[836500] Notes - Insurance contracts\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900\nrole\n[825900] Notes - Non-current asset held for sale and discontinued operations\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200\nrole\n[822200] Notes - Exploration for and evaluation of mineral resources\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390\nrole\n[822390] Notes - Financial instruments\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100\nrole\n[871100] Notes - Operating segments\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role\nrole\nAxis aggregation validations\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role\nrole\nCross period validations\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role\nrole\nEarnings per share validations\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000\nrole\n[901000] Axis - Retrospective application and retrospective restatement\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100\nrole\n[901100] Axis - Departure from requirement of IFRS\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500\nrole\n[901500] Axis - Creation date\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000\nrole\n[903000] Axis - Continuing and discontinued operations\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000\nrole\n[904000] Axis - Assets and liabilities classified as held for sale\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000\nrole\n[913000] Axis - Consolidated and separate financial statements\nesef_all\nhttp://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900\nrole\n[832900] Notes - Service concession arrangements\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/esef_con_role\nrole\nContext validations\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/esef_fac_role\nrole\nFact and footnotes validations\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/esef_man_role\nrole\nMandatory mark-up validations\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/esef_role-999999\nrole\n[999999] Line items not dimensionally qualified\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role\nrole\nFact equivalence validations\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role\nrole\nNegative fact validations 1\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role\nrole\nNegative fact validations 2\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role\nrole\nPercentage warnings\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role\nrole\nPositive fact validations\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role\nrole\nTechnical validations\nesef_cor\nhttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000\nrole\n[990000] Axis - Defaults\nesma_technical\nhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario\nrole\nPrevents default use of line items (i.e. when not explicitly allowed) for scenario\nesma_technical\nhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment\nrole\nPrevents default use of line items (i.e. when not explicitly allowed) for segment\nifrs-full\nIdentifiableAssetsAcquiredLiabilitiesAssumed\nX instant, debit\nIdentifiable assets acquired (liabilities assumed)\nThe amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]\nexample: IFRS 3 B64 i, example: IFRS 3 IE72\nifrs-full\nIdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate\nX instant, debit\nIdentifiable intangible assets recognised as of acquisition date\nThe 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]]\nexample: IFRS 3 B64 i, example: IFRS 3 IE72\nifrs-full\nIdentificationOfUnadjustedComparativeInformation\ntext\nIdentification of unadjusted comparative information\nThe identification of unadjusted comparative information in the financial statements.\ndisclosure: 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\nifrs-full\nIdentityOfPriceIndex\ntext\nDescription of identity of price index\nThe 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.\ndisclosure: IAS 29 39 c\nifrs-full\nIFRSsMember\nmember\nIFRSs [member]\nThis 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.\ndisclosure: IFRS 1 24\nifrs-full\nImmatureBiologicalAssetsMember\nmember\nImmature biological assets [member]\nThis 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]\nexample: IAS 41 43\nifrs-full\nImpairmentLoss\nX duration, debit\nImpairment loss\nThe amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]\ndisclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii\nifrs-full\nImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers\nX duration, debit\nImpairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers\nThe 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]\ndisclosure: IFRS 15 128 b\nifrs-full\nImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9\nX duration, debit\nImpairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9\nThe 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.\ndisclosure: IAS 1 82 ba\nifrs-full\nImpairmentLossOnFinancialAssets\nX duration, debit\nImpairment loss on financial assets\nThe amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]\ndisclosure: IFRS 7 20 e - Expiry date 2021-01-01\nifrs-full\nImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers\nX duration, debit\nImpairment loss on receivables or contract assets arising from contracts with customers\nThe amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]\ndisclosure: IFRS 15 113 b\nifrs-full\nImpairmentLossRecognisedInOtherComprehensiveIncome\nX duration, debit\nImpairment loss recognised in other comprehensive income\nThe 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]\ndisclosure: IAS 36 126 c, disclosure: IAS 36 129 a\nifrs-full\nImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill\nX duration\nImpairment loss recognised in other comprehensive income, intangible assets other than goodwill\nThe 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]\ndisclosure: IAS 38 118 e iii\nifrs-full\nImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment\nX duration\nImpairment loss recognised in other comprehensive income, property, plant and equipment\nThe 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]\ndisclosure: IAS 16 73 e iv\nifrs-full\nImpairmentLossRecognisedInProfitOrLoss\nX duration, debit\nImpairment loss recognised in profit or loss\nThe amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]\ndisclosure: IAS 36 126 a, disclosure: IAS 36 129 a\nifrs-full\nImpairmentLossRecognisedInProfitOrLossBiologicalAssets\nX duration\nImpairment loss recognised in profit or loss, biological assets\nThe amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]\ndisclosure: IAS 41 55 a\nifrs-full\nImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts\nX duration, credit\nImpairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts\nThe 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]]\nexample: IFRS 4 IG39 d - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nImpairmentLossRecognisedInProfitOrLossGoodwill\nX duration\nImpairment loss recognised in profit or loss, goodwill\nThe amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]\ndisclosure: IFRS 3 B67 d v\nifrs-full\nImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill\nX duration\nImpairment loss recognised in profit or loss, intangible assets and goodwill\nThe 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]\ncommon practice: IAS 38 118 e iv\nifrs-full\nImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill\nX duration\nImpairment loss recognised in profit or loss, intangible assets other than goodwill\nThe 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]\ndisclosure: IAS 38 118 e iv\nifrs-full\nImpairmentLossRecognisedInProfitOrLossInvestmentProperty\nX duration\nImpairment loss recognised in profit or loss, investment property\nThe amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]\ndisclosure: IAS 40 76 g, disclosure: IAS 40 79 d v\nifrs-full\nImpairmentLossRecognisedInProfitOrLossLoansAndAdvances\nX duration\nImpairment loss recognised in profit or loss, loans and advances\nThe amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]\ncommon practice: IAS 1 85\nifrs-full\nImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment\nX duration\nImpairment loss recognised in profit or loss, property, plant and equipment\nThe 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]\ndisclosure: IAS 1 98 a, disclosure: IAS 16 73 e v\nifrs-full\nImpairmentLossRecognisedInProfitOrLossTradeReceivables\nX duration, debit\nImpairment loss recognised in profit or loss, trade receivables\nThe amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]\ncommon practice: IAS 1 112 c\nifrs-full\nImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract\nImpairment loss (reversal of impairment loss) on trade receivables [abstract]\nifrs-full\nImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss\nX duration, debit\nImpairment loss (reversal of impairment loss) recognised in profit or loss\nThe 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]\ndisclosure: IAS 1 99\nifrs-full\nImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances\nX duration, debit\nImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances\nThe 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]\ncommon practice: IAS 1 85\nifrs-full\nImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract\nImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]\nifrs-full\nImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables\nX duration, debit\nImpairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nImpairmentOfFinancialAssetsAxis\naxis\nImpairment of financial assets [axis]\nThe 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.\ndisclosure: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity\ntext\nDescription of implications of surplus or deficit on multi-employer or state plan for entity\nThe 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]]\ndisclosure: IAS 19 148 d iv\nifrs-full\nInAccordanceWithIFRS9Member\nmember\nIn accordance with IFRS 9 [member]\nThis member stands for the information reported in accordance with IFRS 9.\ndisclosure: IFRS 4 39L e - Effective on first application of IFRS 9\nifrs-full\nIncomeApproachMember\nmember\nIncome approach [member]\nThis 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.\nexample: IFRS 13 62\nifrs-full\nIncomeArisingFromExplorationForAndEvaluationOfMineralResources\nX duration, credit\nIncome arising from exploration for and evaluation of mineral resources\nThe 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.\ndisclosure: IFRS 6 24 b\nifrs-full\nIncomeArisingFromInsuranceContracts\nX duration, credit\nIncome arising from insurance contracts\nThe amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]\ndisclosure: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nIncomeCapitalisationMember\nmember\nIncome capitalisation [member]\nThis 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.\ncommon practice: IFRS 13 93 d\nifrs-full\nIncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract\nIncome, expense, gains or losses of financial instruments [abstract]\nifrs-full\nIncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses\nX duration, credit\nIncome (expenses) from reinsurance contracts held, other than finance income (expenses)\nThe amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]\ndisclosure: IAS 1 82 ac - Effective 2021-01-01 , disclosure: IFRS 17 86 - Effective 2021-01-01\nifrs-full\nIncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract\nIncome (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]\nifrs-full\nIncomeFromAmountsRecoveredFromReinsurer\nX duration, credit\nIncome from amounts recovered from reinsurer\nThe amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]\ndisclosure: IFRS 17 86 - Effective 2021-01-01\nifrs-full\nIncomeFromContinuingInvolvementInDerecognisedFinancialAssets\nX duration, credit\nIncome from continuing involvement in derecognised financial assets\nThe 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]]\ndisclosure: IFRS 7 42G b\nifrs-full\nIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised\nX instant, credit\nIncome from continuing involvement in derecognised financial assets cumulatively recognised\nThe 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]]\ndisclosure: IFRS 7 42G b\nifrs-full\nIncomeFromContinuingOperationsAttributableToOwnersOfParent\nX duration, credit\nIncome from continuing operations attributable to owners of parent\nThe amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]\ndisclosure: IFRS 5 33 d\nifrs-full\nIncomeFromContractsWithReinsurers\nX duration, credit\nIncome from contracts with reinsurers\nThe amount of income from contracts with reinsurers.\nexample: 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\nifrs-full\nIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent\nX duration, credit\nIncome from discontinued operations attributable to owners of parent\nThe amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]\ndisclosure: IFRS 5 33 d\nifrs-full\nIncomeFromFinesAndPenalties\nX duration, credit\nIncome from fines and penalties\nThe amount of income arising from fines and penalties.\ncommon practice: IAS 1 112 c\nifrs-full\nIncomeFromGovernmentGrantsRelatedToAgriculturalActivity\nX duration, credit\nIncome from government grants related to agricultural activity\nThe amount of income from government grants related to agricultural activities. [Refer: Government grants]\ncommon practice: IAS 41 57 a\nifrs-full\nIncomeFromReimbursementsUnderInsurancePolicies\nX duration, credit\nIncome from reimbursements under insurance policies\nThe 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]]\ncommon practice: IAS 1 112 c\nifrs-full\nIncomeFromStructuredEntities\nX duration, credit\nIncome from structured entities\nThe 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]]\ndisclosure: IFRS 12 27 b\nifrs-full\nIncomeFromSubleasingRightofuseAssets\nX duration, credit\nIncome from subleasing right-of-use assets\nThe 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]\ndisclosure: IFRS 16 53 f\nifrs-full\nIncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome\nX duration, credit\nIncome on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss\nThe 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]\ndisclosure: IFRS 7 12A e - Expiry date 2021-01-01\nifrs-full\nIncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss\nX duration, credit\nIncome on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss\nThe 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]\ndisclosure: IFRS 7 12A e - Expiry date 2021-01-01\nifrs-full\nIncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate\nX duration, credit\nIncome relating to variable lease payments for operating leases that do not depend on index or rate\nThe 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.\ndisclosure: IFRS 16 90 b\nifrs-full\nIncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease\nX duration, credit\nIncome relating to variable lease payments not included in measurement of net investment in finance lease\nThe 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]\ndisclosure: IFRS 16 90 a iii\nifrs-full\nIncomeStatementAbstract\nProfit or loss [abstract]\nifrs-full\nIncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability\nX duration\nIncome tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability\nThe 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.\ndisclosure: IAS 12 81 i\nifrs-full\nIncomeTaxesPaidClassifiedAsOperatingActivities\nX duration, credit\nIncome taxes paid, classified as operating activities\nThe cash outflow for income taxes paid, classified as operating activities.\ncommon practice: IAS 7 35\nifrs-full\nIncomeTaxesPaidRefund\nX duration, credit\nIncome taxes paid (refund)\nThe cash flows from income taxes paid or refunded.\ndisclosure: IAS 7 35\nifrs-full\nIncomeTaxesPaidRefundAbstract\nIncome taxes paid (refund) [abstract]\nifrs-full\nIncomeTaxesPaidRefundClassifiedAsFinancingActivities\nX duration, credit\nIncome taxes paid (refund), classified as financing activities\nThe cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]\ndisclosure: IAS 7 35, example: IAS 7 14 f\nifrs-full\nIncomeTaxesPaidRefundClassifiedAsInvestingActivities\nX duration, credit\nIncome taxes paid (refund), classified as investing activities\nThe cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]\ndisclosure: IAS 7 35, example: IAS 7 14 f\nifrs-full\nIncomeTaxesPaidRefundClassifiedAsOperatingActivities\nX duration, credit\nIncome taxes paid (refund), classified as operating activities\nThe cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]\ndisclosure: IAS 7 35, example: IAS 7 14 f\nifrs-full\nIncomeTaxesRefundClassifiedAsOperatingActivities\nX duration, debit\nIncome taxes refund, classified as operating activities\nThe cash inflow from income taxes refunded, classified as operating activities.\ncommon practice: IAS 7 35\nifrs-full\nIncomeTaxExpenseContinuingOperations\nX duration, debit\nTax expense (income)\nThe 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)]\ndisclosure: 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\nifrs-full\nIncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to application of overlay approach in other comprehensive income\nThe 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]\ndisclosure: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nIncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to available-for-sale financial assets included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90 - Expiry date 2021-01-01 , disclosure: IAS 12 81 ab - Expiry date 2021-01-01\nifrs-full\nIncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to cash flow hedges included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to change in value of foreign currency basis spreads included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to change in value of forward elements of forward contracts included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to change in value of time value of options included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to changes in revaluation surplus included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToComponentsOfOtherComprehensiveIncome\nX duration\nIncome tax relating to components of other comprehensive income\nThe amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract\nIncome tax relating to components of other comprehensive income [abstract]\nifrs-full\nIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss\nX duration, debit\nIncome tax relating to components of other comprehensive income that will be reclassified to profit or loss\nThe 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]\ndisclosure: IAS 1 91\nifrs-full\nIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract\nIncome tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]\nifrs-full\nIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss\nX duration, debit\nIncome tax relating to components of other comprehensive income that will not be reclassified to profit or loss\nThe 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]\ndisclosure: IAS 1 91\nifrs-full\nIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract\nIncome tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]\nifrs-full\nIncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to exchange differences on translation included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income\nThe 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]]\ndisclosure: 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\nifrs-full\nIncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to hedges of investments in equity instruments included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to hedges of net investments in foreign operations included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss\nX duration, debit\nIncome tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss\nThe 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]]\ndisclosure: IAS 1 90 - Effective 2021-01-01 , disclosure: IAS 12 81 ab - Effective 2021-01-01 , disclosure: IFRS 17 90 - Effective 2021-01-01\nifrs-full\nIncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss\nX duration, debit\nIncome 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\nThe 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]]\ndisclosure: IAS 1 90 - Effective 2021-01-01 , disclosure: IAS 12 81 ab - Effective 2021-01-01 , disclosure: IFRS 17 90 - Effective 2021-01-01\nifrs-full\nIncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to investments in equity instruments included in other comprehensive income\nThe 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]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss\nX duration, debit\nIncome tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss\nThe 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]\ndisclosure: IFRS 14 22 b\nifrs-full\nIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss\nX duration, debit\nIncome tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss\nThe 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]\ndisclosure: IFRS 14 22 a\nifrs-full\nIncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to other individually immaterial components of other comprehensive income\nThe amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]\ncommon practice: IAS 1 85\nifrs-full\nIncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome\nX duration, debit\nIncome tax relating to remeasurements of defined benefit plans included in other comprehensive income\nThe 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]]\ndisclosure: IAS 1 90, disclosure: IAS 12 81 ab\nifrs-full\nIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod\nX duration, debit\nIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method\nThe 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]\ndisclosure: IAS 1 90\nifrs-full\nIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract\nIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]\nifrs-full\nIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss\nX duration, debit\nIncome 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\nThe 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]\ndisclosure: IAS 1 91\nifrs-full\nIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss\nX duration, debit\nIncome 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\nThe 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]\ndisclosure: IAS 1 91\nifrs-full\nIncreaseDecreaseDueToApplicationOfIFRS15Member\nmember\nIncrease (decrease) due to application of IFRS 15 [member]\nThis member stands for the financial effect of application of IFRS 15.\ndisclosure: IFRS 15 C8 a\nifrs-full\nIncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember\nmember\nIncrease (decrease) due to changes in accounting policy and corrections of prior period errors [member]\nThis member stands for the financial effect of changes in accounting policy and corrections of prior period errors.\ndisclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i\nifrs-full\nIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember\nmember\nIncrease (decrease) due to changes in accounting policy required by IFRSs [member]\nThis member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]\ndisclosure: IAS 8 28 f i, disclosure: IAS 8 28 g\nifrs-full\nIncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember\nmember\nIncrease (decrease) due to departure from requirement of IFRS [member]\nThis member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]\ndisclosure: IAS 1 20 d\nifrs-full\nIncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember\nmember\nIncrease (decrease) due to voluntary changes in accounting policy [member]\nThis member stands for the financial effect of voluntary changes in accounting policy.\ndisclosure: IAS 8 29 c i, disclosure: IAS 8 29 d\nifrs-full\nIncreaseDecreaseInAccountingEstimate\nX duration\nIncrease (decrease) in accounting estimate\nThe increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.\ndisclosure: IAS 8 39\nifrs-full\nIncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate\nX duration, debit\nIncrease (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate\nThe increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]\ncommon practice: IAS 1 85\nifrs-full\nIncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised\nX duration\nIncrease (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss\nThe 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]\nexample: IFRS 7 28 b\nifrs-full\nIncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets\nX duration, credit\nIncrease (decrease) in allowance account for credit losses of financial assets\nThe 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]\ndisclosure: IFRS 7 16 - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseInCashAndCashEquivalents\nX duration, debit\nIncrease (decrease) in cash and cash equivalents\nThe increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]\ndisclosure: IAS 7 45\nifrs-full\nIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges\nX duration, debit\nIncrease (decrease) in cash and cash equivalents before effect of exchange rate changes\nThe 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]\ndisclosure: IAS 7 45\nifrs-full\nIncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations\nX duration, debit\nIncrease (decrease) in cash and cash equivalents, discontinued operations\nThe increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]\ncommon practice: IFRS 5 33 c\nifrs-full\nIncreaseDecreaseInContingentConsiderationAssetLiability\nX duration, debit\nIncrease (decrease) in contingent consideration asset (liability)\nThe increase (decrease) in a contingent consideration asset (liability) relating to a business combination.\ndisclosure: IFRS 3 B67 b i\nifrs-full\nIncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination\nX duration, credit\nIncrease (decrease) in contingent liabilities recognised in business combination\nThe increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]\ndisclosure: IFRS 3 B67 c\nifrs-full\nIncreaseDecreaseInCreditDerivativeFairValue\nX duration, debit\nIncrease (decrease) in credit derivative, fair value\nThe increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]\ndisclosure: IFRS 7 24G a\nifrs-full\nIncreaseDecreaseInCreditDerivativeNominalAmount\nX duration\nIncrease (decrease) in credit derivative, nominal amount\nThe increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]\ndisclosure: IFRS 7 24G a\nifrs-full\nIncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation\nX duration, debit\nIncrease (decrease) in current tax expense (income) due to rate regulation\nThe 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)]\ndisclosure: IFRS 14 34\nifrs-full\nIncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts\nX duration, debit\nIncrease (decrease) in deferred acquisition costs arising from insurance contracts\nThe increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]\nexample: IFRS 4 IG39 - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation\nX duration, debit\nIncrease (decrease) in deferred tax expense (income) due to rate regulation\nThe 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)]\ndisclosure: IFRS 14 34\nifrs-full\nIncreaseDecreaseInDeferredTaxLiabilityAsset\nX duration, credit\nIncrease (decrease) in deferred tax liability (asset)\nThe increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]\ncommon practice: IAS 12 81\nifrs-full\nIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption\nX instant, credit\nIncrease (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption\nThe 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]]\ndisclosure: IAS 19 145 a\nifrs-full\nIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption\nX instant, credit\nIncrease (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption\nThe 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]]\ndisclosure: IAS 19 145 a\nifrs-full\nIncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners\nX duration, credit\nIncrease (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners\nThe increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.\ndisclosure: IFRIC 17 16 b\nifrs-full\nIncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17\nX instant, credit\nIncrease (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17\nThe 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.\ndisclosure: IFRS 17 128 a i - Effective 2021-01-01 , disclosure: IFRS 17 128 a ii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld\nX instant, credit\nIncrease (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\nThe 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.\ndisclosure: IFRS 17 128 a i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17\nX instant, credit\nIncrease (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17\nThe 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.\ndisclosure: IFRS 17 128 a i - Effective 2021-01-01 , disclosure: IFRS 17 128 a ii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld\nX instant, credit\nIncrease (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\nThe 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.\ndisclosure: IFRS 17 128 a i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination\nX duration, credit\nIncrease in existing liabilities, contingent liabilities recognised in business combination\nThe increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]\ndisclosure: IFRS 3 B67 c\nifrs-full\nIncreaseDecreaseInExistingProvisionsOtherProvisions\nX duration, credit\nIncrease in existing provisions, other provisions\nThe increase in existing other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 84 b\nifrs-full\nIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, credit\nIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35I\nifrs-full\nIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract\nIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]\nifrs-full\nIncreaseDecreaseInFairValueMeasurementAssets\nX duration, debit\nIncrease (decrease) in fair value measurement, assets\nThe increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets\nX duration, debit\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets\nThe amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments\nX duration, credit\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments\nThe 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.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities\nX duration, credit\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities\nThe amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments\nX duration\nIncrease (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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments\nX duration\nIncrease (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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments\nX duration\nIncrease (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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments\nX duration\nIncrease (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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets\nX duration, debit\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets\nThe amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments\nX duration, credit\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instruments\nThe 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.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities\nX duration, credit\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities\nThe amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments\nX duration\nIncrease (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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments\nX duration\nIncrease (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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments\nX duration\nIncrease (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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments\nX duration\nIncrease (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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities\nX duration\nIncrease (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments\nX duration, credit\nIncrease (decrease) in fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e\nifrs-full\nIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract\nIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]\nifrs-full\nIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract\nIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's own equity instruments [abstract]\nifrs-full\nIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract\nIncrease (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]\nifrs-full\nIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract\nIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]\nifrs-full\nIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract\nIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity's own equity instruments [abstract]\nifrs-full\nIncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract\nIncrease (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]\nifrs-full\nIncreaseDecreaseInFairValueMeasurementLiabilities\nX duration, credit\nIncrease (decrease) in fair value measurement, liabilities\nThe increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e\nifrs-full\nIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4\nX duration, debit\nIncrease (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4\nThe 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]\ndisclosure: IFRS 4 39E a - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4\nX duration, debit\nIncrease (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4\nThe 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]\ndisclosure: IFRS 4 39E b - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseInFinancialAssets\nX duration, debit\nIncrease (decrease) in financial assets\nThe increase (decrease) in financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35I\nifrs-full\nIncreaseDecreaseInFinancialAssetsAbstract\nIncrease (decrease) in financial assets [abstract]\nifrs-full\nIncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9\nX instant, debit\nIncrease (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9\nThe increase (decrease) in financial assets arising from a change in measurement attribute on the entity's transition to IFRS 9. [Refer: Financial assets]\ndisclosure: IFRS 7 42L b\nifrs-full\nIncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9\nX instant, debit\nIncrease (decrease) in financial assets on basis of measurement category, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42L a\nifrs-full\nIncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9\nX instant, credit\nIncrease (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9\nThe increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity's transition to IFRS 9. [Refer: Financial liabilities]\ndisclosure: IFRS 7 42L b\nifrs-full\nIncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9\nX instant, credit\nIncrease (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42L a\nifrs-full\nIncreaseDecreaseInInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) in insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]\ncommon practice: IFRS 17 99 - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInInsuranceLiabilitiesNetOfReinsurance\nX duration, debit\nIncrease (decrease) in insurance liabilities, net of reinsurance\nThe increase (decrease) in insurance liabilities, net of reinsurance.\ncommon practice: IAS 1 85\nifrs-full\nIncreaseDecreaseInIntangibleAssetsAndGoodwill\nX duration, debit\nIncrease (decrease) in intangible assets and goodwill\nThe increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nIncreaseDecreaseInLiabilitiesArisingFromFinancingActivities\nX duration, credit\nIncrease (decrease) in liabilities arising from financing activities\nThe increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]\ndisclosure: IAS 7 44B\nifrs-full\nIncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, credit\nIncrease (decrease) in liabilities under insurance contracts and reinsurance contracts issued\nThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]\nexample: IFRS 4 IG37 - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseInNetAssetsAvailableForBenefits\nX duration, credit\nIncrease (decrease) in net assets available for benefits\nThe 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.\ndisclosure: IAS 26 35 b\nifrs-full\nIncreaseDecreaseInNetDefinedBenefitLiabilityAsset\nX duration, credit\nIncrease (decrease) in net defined benefit liability (asset)\nThe increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]\ndisclosure: IAS 19 141\nifrs-full\nIncreaseDecreaseInNetInvestmentInFinanceLease\nX duration, debit\nIncrease (decrease) in net investment in finance lease\nThe increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]\ndisclosure: IFRS 16 93\nifrs-full\nIncreaseDecreaseInNumberOfOrdinarySharesIssued\nshares\nIncrease (decrease) in number of ordinary shares issued\nThe increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]\ncommon practice: IAS 1 112 c\nifrs-full\nIncreaseDecreaseInNumberOfSharesOutstanding\nshares\nIncrease (decrease) in number of shares outstanding\nThe increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]\ndisclosure: IAS 1 79 a iv\nifrs-full\nIncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17\nX duration, credit\nIncrease (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17\nThe 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.\ndisclosure: IFRS 17 128 a i - Effective 2021-01-01 , disclosure: IFRS 17 128 a ii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld\nX duration, credit\nIncrease (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\nThe 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.\ndisclosure: IFRS 17 128 a i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17\nX duration, credit\nIncrease (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17\nThe 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.\ndisclosure: IFRS 17 128 a i - Effective 2021-01-01 , disclosure: IFRS 17 128 a ii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld\nX duration, credit\nIncrease (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\nThe 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.\ndisclosure: IFRS 17 128 a i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInProvisionForUnearnedPremium\nX duration, debit\nIncrease (decrease) in provision for unearned premium\nThe increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]\ncommon practice: IAS 1 85\nifrs-full\nIncreaseDecreaseInRegulatoryDeferralAccountCreditBalances\nX duration, credit\nIncrease (decrease) in regulatory deferral account credit balances\nThe increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]\ndisclosure: IFRS 14 33 a\nifrs-full\nIncreaseDecreaseInRegulatoryDeferralAccountDebitBalances\nX duration, debit\nIncrease (decrease) in regulatory deferral account debit balances\nThe increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]\ndisclosure: IFRS 14 33 a\nifrs-full\nIncreaseDecreaseInReinsuranceAssets\nX duration, debit\nIncrease (decrease) in reinsurance assets\nThe increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]\nexample: IFRS 4 IG37 - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied\nX duration, credit\nIncrease (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\nThe 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]\ncommon practice: IFRS 17 116 - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseInWorkingCapital\nX duration, credit\nIncrease (decrease) in working capital\nThe increase (decrease) in working capital.\ncommon practice: IAS 7 20\nifrs-full\nIncreaseDecreaseThroughAcquisitionOfSubsidiary\nX duration, credit\nIncrease (decrease) through acquisition of subsidiary, equity\nThe increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through additional items necessary to understand change, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 105 d - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets\nX duration, credit\nIncrease (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets\nThe 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]\ncommon practice: IFRS 7 16 - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, credit\nIncrease (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued\nThe 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]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets\nX duration, debit\nIncrease (decrease) through adjustments arising from passage of time, reinsurance assets\nThe increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 103 b ii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised\nX duration\nIncrease (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\nThe 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]]\nexample: IFRS 7 IG14, example: IFRS 7 28 b\nifrs-full\nIncreaseDecreaseThroughAppropriationOfRetainedEarnings\nX duration, credit\nIncrease (decrease) through appropriation of retained earnings, equity\nThe increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances\nX duration, credit\nIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances\nThe 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]\nexample: IFRS 14 33 a i\nifrs-full\nIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances\nX duration, debit\nIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances\nThe 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]\nexample: IFRS 14 33 a i\nifrs-full\nIncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset\nX duration, credit\nIncrease (decrease) through business combinations and disposals, net defined benefit liability (asset)\nThe increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]\ndisclosure: IAS 19 141 h\nifrs-full\nIncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights\nX duration, debit\nIncrease (decrease) through business combinations and disposals, reimbursement rights\nThe increase (decrease) in reimbursement rights resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights, at fair value]\ndisclosure: IAS 19 141 h\nifrs-full\nIncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset\nX duration, credit\nIncrease (decrease) through business combinations, deferred tax liability (asset)\nThe increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]\ncommon practice: IAS 12 81\nifrs-full\nIncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through cash flows, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]\ndisclosure: IFRS 17 105 a - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract\nIncrease (decrease) through cash flows, insurance contracts liability (asset) [abstract]\nifrs-full\nIncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination\nX duration, credit\nIncrease (decrease) through change in discount rate, contingent liabilities recognised in business combination\nThe 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]]\ndisclosure: IFRS 3 B67 c\nifrs-full\nIncreaseDecreaseThroughChangeInDiscountRateOtherProvisions\nX duration, credit\nIncrease (decrease) through change in discount rate, other provisions\nThe increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]\ndisclosure: IAS 37 84 e\nifrs-full\nIncreaseDecreaseThroughChangeInEquityOfSubsidiaries\nX duration, credit\nIncrease (decrease) through change in equity of subsidiaries, equity\nThe increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)\nThe 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]]\ndisclosure: IFRS 17 104 b ii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances\nX duration, credit\nIncrease (decrease) through changes in discount rates, regulatory deferral account credit balances\nThe increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances\nX duration, debit\nIncrease (decrease) through changes in discount rates, regulatory deferral account debit balances\nThe increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nIncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)\nThe 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]]\ndisclosure: IFRS 17 104 a i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)\nThe 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]]\ndisclosure: IFRS 17 104 a ii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities\nX duration, credit\nIncrease (decrease) through changes in fair values, liabilities arising from financing activities\nThe increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]\ndisclosure: IAS 7 44B d\nifrs-full\nIncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset\nX duration, credit\nIncrease (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)\nThe increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]\ndisclosure: IAS 19 141 e\nifrs-full\nIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances\nX duration, credit\nIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances\nThe increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances\nX duration, debit\nIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances\nThe increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nIncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, credit\nIncrease (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\nexample: IFRS 7 IG20B, example: IFRS 7 35H\nifrs-full\nIncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets\nX duration, debit\nIncrease (decrease) through changes in models or risk parameters, financial assets\nThe increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]\nexample: IFRS 7 IG20B, example: IFRS 7 35H\nifrs-full\nIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl\nX duration, credit\nIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity\nThe increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]\ndisclosure: IAS 1 106 d iii\nifrs-full\nIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent\nX duration, credit\nIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent\nThe 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]\ndisclosure: IFRS 12 18\nifrs-full\nIncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through changes that relate to current service, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]\ndisclosure: IFRS 17 104 b - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract\nIncrease (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]\nifrs-full\nIncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through changes that relate to future service, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]\ndisclosure: IFRS 17 103 b iv - Effective 2021-01-01 , disclosure: IFRS 17 104 a - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract\nIncrease (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]\nifrs-full\nIncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through changes that relate to past service, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 103 b iii - Effective 2021-01-01 , disclosure: IFRS 17 104 c - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughConversionOfConvertibleInstruments\nX duration, credit\nIncrease (decrease) through conversion of convertible instruments, equity\nThe increase (decrease) in equity resulting from the conversion of convertible instruments.\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets\nX duration, debit\nIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets\nThe 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]\nexample: IFRS 15 118 b\nifrs-full\nIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities\nX duration, credit\nIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities\nThe 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]\nexample: IFRS 15 118 b\nifrs-full\nIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets\nX duration, debit\nIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets\nThe 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]\nexample: IFRS 15 118 b\nifrs-full\nIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities\nX duration, credit\nIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities\nThe 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]\nexample: IFRS 15 118 b\nifrs-full\nIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets\nX duration, debit\nIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets\nThe 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]\nexample: IFRS 15 118 b\nifrs-full\nIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities\nX duration, credit\nIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities\nThe 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]\nexample: IFRS 15 118 b\nifrs-full\nIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets\nX duration, debit\nIncrease (decrease) through cumulative catch-up adjustments to revenue, contract assets\nThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]\nexample: IFRS 15 118 b\nifrs-full\nIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities\nX duration, credit\nIncrease (decrease) through cumulative catch-up adjustments to revenue, contract liabilities\nThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]\nexample: IFRS 15 118 b\nifrs-full\nIncreaseDecreaseThroughDisposalOfSubsidiary\nX duration, credit\nIncrease (decrease) through disposal of subsidiary, equity\nThe increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities\nX duration, credit\nIncrease (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities\nThe increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]\ndisclosure: IAS 7 44B c\nifrs-full\nIncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)\nThe 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]]\ndisclosure: IFRS 17 105 b - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 108 a - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]\ndisclosure: IFRS 17 104 a iii - Effective 2021-01-01 , disclosure: IFRS 17 107 - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 108 b - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughExerciseOfOptions\nX duration, credit\nIncrease (decrease) through exercise of options, equity\nThe increase (decrease) in equity resulting from the exercise of options.\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughExerciseOfWarrantsEquity\nX duration, credit\nIncrease (decrease) through exercise of warrants, equity\nThe increase (decrease) in equity resulting from the exercise of warrants.\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through experience adjustments, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 104 b iii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities\nX duration, credit\nIncrease (decrease) through financing cash flows, liabilities arising from financing activities\nThe 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]\ndisclosure: IAS 7 44B a\nifrs-full\nIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, credit\nIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\nexample: IFRS 7 IG20B, example: IFRS 7 35H\nifrs-full\nIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract\nIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]\nifrs-full\nIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets\nX duration, debit\nIncrease (decrease) through foreign exchange and other movements, financial assets\nThe increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]\nexample: IFRS 7 IG20B, example: IFRS 7 35H\nifrs-full\nIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract\nIncrease (decrease) through foreign exchange and other movements, financial assets [abstract]\nifrs-full\nIncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, credit\nIncrease (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\nexample: IFRS 7 IG20B, example: IFRS 7 35H\nifrs-full\nIncreaseDecreaseThroughForeignExchangeFinancialAssets\nX duration, debit\nIncrease (decrease) through foreign exchange, financial assets\nThe increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]\nexample: IFRS 7 IG20B, example: IFRS 7 35H\nifrs-full\nIncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied\nX duration, credit\nIncrease (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\nThe 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]\nexample: IFRS 17 116 - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]\ndisclosure: IFRS 17 103 b i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 105 a iii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)\nThe 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]]\ndisclosure: IFRS 17 105 a iii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 105 a ii - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through insurance finance income or expenses, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]\ndisclosure: IFRS 17 105 c - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through insurance revenue, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]\ndisclosure: IFRS 17 103 a - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract\nIncrease (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]\nifrs-full\nIncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (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)\nThe 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]\ndisclosure: IFRS 17 114 c - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)\nThe 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]\ndisclosure: IFRS 17 114 b - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)\nThe 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]\ndisclosure: IFRS 17 114 a - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through insurance service expenses, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]\ndisclosure: IFRS 17 103 b - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract\nIncrease (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]\nifrs-full\nIncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract\nIncrease (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]\nifrs-full\nIncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract\nIncrease (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]\nifrs-full\nIncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through insurance service result, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]\ndisclosure: IFRS 17 103 - Effective 2021-01-01 , disclosure: IFRS 17 104 - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)\nThe 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)]\ndisclosure: IFRS 17 103 c - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset\nX duration, credit\nIncrease (decrease) through loss of control of subsidiary, deferred tax liability (asset)\nThe decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]\ncommon practice: IAS 12 81\nifrs-full\nIncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, credit\nIncrease (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\nexample: IFRS 7 35I b\nifrs-full\nIncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets\nX duration, debit\nIncrease (decrease) through modification of contractual cash flows, financial assets\nThe increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]\nexample: IFRS 7 35I b\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets\nX duration, credit\nIncrease (decrease) through net exchange differences, allowance account for credit losses of financial assets\nThe 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]\ncommon practice: IFRS 7 16 - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets\nX duration, debit\nIncrease (decrease) through net exchange differences, biological assets\nThe 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]\ndisclosure: IAS 41 50 f\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts\nX duration, debit\nIncrease (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts\nThe 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]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset\nX duration, credit\nIncrease (decrease) through net exchange differences, deferred tax liability (asset)\nThe 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)]\ncommon practice: IAS 12 81\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesGoodwill\nX duration, debit\nIncrease (decrease) through net exchange differences, goodwill\nThe 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]\ndisclosure: IFRS 3 B67 d vi\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill\nX duration, debit\nIncrease (decrease) through net exchange differences, intangible assets and goodwill\nThe 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]\ncommon practice: IAS 38 118 e vii\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill\nX duration, debit\nIncrease (decrease) through net exchange differences, intangible assets other than goodwill\nThe 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]\ndisclosure: IAS 38 118 e vii\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty\nX duration, debit\nIncrease (decrease) through net exchange differences, investment property\nThe 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]\ndisclosure: IAS 40 76 e, disclosure: IAS 40 79 d vi\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, credit\nIncrease (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued\nThe 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]\nexample: IFRS 4 IG37 f - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions\nX duration, credit\nIncrease (decrease) through net exchange differences, other provisions\nThe 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]\ncommon practice: IAS 37 84\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment\nX duration, debit\nIncrease (decrease) through net exchange differences, property, plant and equipment\nThe 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]\ndisclosure: IAS 16 73 e viii\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue\nX duration, debit\nIncrease (decrease) through net exchange differences, reimbursement rights, at fair value\nThe 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]\ndisclosure: IAS 19 141 e\nifrs-full\nIncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets\nX duration, debit\nIncrease (decrease) through net exchange differences, reinsurance assets\nThe 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]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised\nX duration\nIncrease (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss\nThe 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]]\nexample: IFRS 7 IG14, example: IFRS 7 28 b\nifrs-full\nIncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities\nX duration, credit\nIncrease (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities\nThe 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]]\ndisclosure: IAS 7 44B b\nifrs-full\nIncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets\nX duration, credit\nIncrease (decrease) through other changes, allowance account for credit losses of financial assets\nThe 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]\ncommon practice: IFRS 7 16 - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts\nX duration, debit\nIncrease (decrease) through other changes, deferred acquisition costs arising from insurance contracts\nThe 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]\nexample: IFRS 4 IG39 e - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill\nX duration, debit\nIncrease (decrease) through other changes, intangible assets and goodwill\nThe 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]\ncommon practice: IAS 38 118 e viii\nifrs-full\nIncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill\nX duration, debit\nIncrease (decrease) through other changes, intangible assets other than goodwill\nThe 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]\ndisclosure: IAS 38 118 e viii\nifrs-full\nIncreaseDecreaseThroughOtherChangesInvestmentProperty\nX duration, debit\nIncrease (decrease) through other changes, investment property\nThe increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]\ndisclosure: IAS 40 79 d viii, disclosure: IAS 40 76 g\nifrs-full\nIncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities\nX duration, credit\nIncrease (decrease) through other changes, liabilities arising from financing activities\nThe 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]\ndisclosure: IAS 7 44B e\nifrs-full\nIncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, credit\nIncrease (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued\nThe 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]\nexample: IFRS 4 IG37 - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset\nX duration, credit\nIncrease (decrease) through other changes, net defined benefit liability (asset)\nThe 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)]\ncommon practice: IAS 19 141\nifrs-full\nIncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment\nX duration, debit\nIncrease (decrease) through other changes, property, plant and equipment\nThe 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]\ndisclosure: IAS 16 73 e ix\nifrs-full\nIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances\nX duration, credit\nIncrease (decrease) through other changes, regulatory deferral account credit balances\nThe 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]\nexample: IFRS 14 33 a iii\nifrs-full\nIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract\nIncrease (decrease) through other changes, regulatory deferral account credit balances [abstract]\nifrs-full\nIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances\nX duration, debit\nIncrease (decrease) through other changes, regulatory deferral account debit balances\nThe 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]\nexample: IFRS 14 33 a iii\nifrs-full\nIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract\nIncrease (decrease) through other changes, regulatory deferral account debit balances [abstract]\nifrs-full\nIncreaseDecreaseThroughOtherChangesReinsuranceAssets\nX duration, debit\nIncrease (decrease) through other changes, reinsurance assets\nThe increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughOtherContributionsByOwners\nX duration, credit\nIncrease through other contributions by owners, equity\nThe increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.\ndisclosure: IAS 1 106 d iii\nifrs-full\nIncreaseDecreaseThroughOtherDistributionsToOwners\nX duration, debit\nDecrease through other distributions to owners, equity\nThe decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.\ndisclosure: IAS 1 106 d iii\nifrs-full\nIncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, credit\nIncrease (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\nexample: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I\nifrs-full\nIncreaseDecreaseThroughOtherMovementsFinancialAssets\nX duration, debit\nIncrease (decrease) through other movements, financial assets\nThe increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]\nexample: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I\nifrs-full\nIncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]\ndisclosure: IFRS 17 105 a i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)\nThe increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]\ndisclosure: IFRS 17 105 a i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied\nX duration, credit\nIncrease (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\nThe 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]\nexample: IFRS 17 116 - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset\nX duration, credit\nIncrease (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)\nThe 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]]\ndisclosure: IFRS 17 104 b i - Effective 2021-01-01\nifrs-full\nIncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts\nX duration, debit\nIncrease (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts\nThe 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]\ncommon practice: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughSharebasedPaymentTransactions\nX duration, credit\nIncrease (decrease) through share-based payment transactions, equity\nThe increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]\ndisclosure: IAS 1 106 d iii\nifrs-full\nIncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions\nX duration, credit\nIncrease through adjustments arising from passage of time, other provisions\nThe increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]\ndisclosure: IAS 37 84 e\nifrs-full\nIncreaseDecreaseThroughTransactionsWithOwners\nX duration, credit\nIncrease (decrease) through transactions with owners, equity\nThe increase (decrease) in equity resulting from transactions with owners.\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings\nX duration, credit\nIncrease (decrease) through transfer between revaluation surplus and retained earnings, equity\nThe increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets\nX duration, debit\nIncrease (decrease) through other changes, biological assets\nThe increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]\ndisclosure: IAS 41 50 g\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesEquity\nX duration, credit\nIncrease (decrease) through other changes, equity\nThe increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]\ndisclosure: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesGoodwill\nX duration, debit\nIncrease (decrease) through other changes, goodwill\nThe increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]\ndisclosure: IFRS 3 B67 d vii\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill\nX duration, debit\nIncrease (decrease) through transfers and other changes, intangible assets and goodwill\nThe 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]\ncommon practice: IAS 38 118 e\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract\nIncrease (decrease) through transfers and other changes, intangible assets and goodwill [abstract]\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill\nX duration, debit\nIncrease (decrease) through transfers and other changes, intangible assets other than goodwill\nThe 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]\ncommon practice: IAS 38 118 e\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract\nIncrease (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions\nX duration, credit\nIncrease (decrease) through transfers and other changes, other provisions\nThe 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]\ncommon practice: IAS 37 84\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment\nX duration, debit\nIncrease (decrease) through transfers and other changes, property, plant and equipment\nThe 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]\ncommon practice: IAS 16 73 e\nifrs-full\nIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract\nIncrease (decrease) through transfers and other changes, property, plant and equipment [abstract]\nifrs-full\nIncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, credit\nIncrease (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\nexample: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H\nifrs-full\nIncreaseDecreaseThroughTransfersFinancialAssets\nX duration, debit\nIncrease (decrease) through transfers, financial assets\nThe increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]\nexample: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H\nifrs-full\nIncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment\nX duration, debit\nIncrease (decrease) through transfers from construction in progress, property, plant and equipment\nThe increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]\ncommon practice: IAS 16 73 e\nifrs-full\nIncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment\nX duration, debit\nIncrease (decrease) through transfers from (to) investment property, property, plant and equipment\nThe increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]\ncommon practice: IAS 16 73 e\nifrs-full\nIncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill\nX duration, debit\nIncrease (decrease) through transfers, intangible assets and goodwill\nThe increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nIncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill\nX duration, debit\nIncrease (decrease) through transfers, intangible assets other than goodwill\nThe increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nIncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX duration, credit\nIncrease (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued\nThe 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]\nexample: IFRS 4 IG37 e - Expiry date 2021-01-01 , example: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nIncreaseDecreaseThroughTransfersPropertyPlantAndEquipment\nX duration, debit\nIncrease (decrease) through transfers, property, plant and equipment\nThe increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 73 e\nifrs-full\nIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances\nX duration, credit\nIncrease (decrease) through transfers to disposal groups, regulatory deferral account credit balances\nThe 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]\nexample: IFRS 14 IE5, example: IFRS 14 33 a iii\nifrs-full\nIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances\nX duration, debit\nIncrease (decrease) through transfers to disposal groups, regulatory deferral account debit balances\nThe 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]\nexample: IFRS 14 IE5, example: IFRS 14 33 a iii\nifrs-full\nIncreaseDecreaseThroughTransferToStatutoryReserve\nX duration, credit\nIncrease (decrease) through transfer to statutory reserve, equity\nThe increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]\ncommon practice: IAS 1 106 d\nifrs-full\nIncreaseDecreaseThroughTreasuryShareTransactions\nX duration, credit\nIncrease (decrease) through treasury share transactions, equity\nThe increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]\ndisclosure: IAS 1 106 d\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets\nX duration, debit\nIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets\nThe amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments\nX duration, credit\nIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments\nThe 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.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities\nX duration, credit\nIncrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities\nThe amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.\ndisclosure: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities\nX duration\nIncrease 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\nThe 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)]\ncommon practice: IFRS 13 93 h ii\nifrs-full\nIncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination\nX duration, credit\nIncrease through adjustments arising from passage of time, contingent liabilities recognised in business combination\nThe 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]]\ndisclosure: IFRS 3 B67 c\nifrs-full\nIncreaseThroughBusinessCombinationsContractAssets\nX duration, debit\nIncrease through business combinations, contract assets\nThe increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]\nexample: IFRS 15 118 a\nifrs-full\nIncreaseThroughBusinessCombinationsContractLiabilities\nX duration, credit\nIncrease through business combinations, contract liabilities\nThe increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]\nexample: IFRS 15 118 a\nifrs-full\nIncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances\nX duration, debit\nIncrease through items acquired in business combination, regulatory deferral account debit balances\nThe increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nIncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances\nX duration, credit\nIncrease through items assumed in business combination, regulatory deferral account credit balances\nThe increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]\nexample: IFRS 14 33 a iii\nifrs-full\nIncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities\nX duration, credit\nIncrease through new leases, liabilities arising from financing activities\nThe increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]\nexample: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 44B\nifrs-full\nIncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts\nX duration, credit\nIncrease through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts\nThe 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]\nexample: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H\nifrs-full\nIncreaseThroughOriginationOrPurchaseFinancialAssets\nX duration, debit\nIncrease through origination or purchase, financial assets\nThe increase in financial assets resulting from origination or purchase. [Refer: Financial assets]\nexample: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H\nifrs-full\nIncrementalFairValueGrantedModifiedSharebasedPaymentArrangements\nX duration\nIncremental fair value granted, modified share-based payment arrangements\nThe 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]]\ndisclosure: IFRS 2 47 c ii\nifrs-full\nIndemnificationAssetsRecognisedAsOfAcquisitionDate\nX instant, debit\nIndemnification assets recognised as of acquisition date\nThe amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 g i\nifrs-full\nIndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted\ntext\nIndication of how frequently hedging relationships are discontinued and restarted\nThe description of an indication of how frequently the hedging relationships are discontinued and restarted.\ndisclosure: IFRS 7 23C b iii\nifrs-full\nIndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity\ntext\nIndication of other forms of government assistance with direct benefits for entity\nThe 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]\ndisclosure: IAS 20 39 b\nifrs-full\nIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities\ntext\nIndication of uncertainties of amount or timing of outflows, contingent liabilities\nThe 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]]\ndisclosure: IAS 37 86 b\nifrs-full\nIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination\ntext\nIndication of uncertainties of amount or timing of outflows, contingent liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i\nifrs-full\nIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions\ntext\nIndication of uncertainties of amount or timing of outflows, other provisions\nThe description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 85 b\nifrs-full\nIndividualAssetsOrCashgeneratingUnitsAxis\naxis\nIndividual assets or cash-generating units [axis]\nThe 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.\ndisclosure: IAS 36 130\nifrs-full\nIndividualAssetsOrCashgeneratingUnitsMember\nmember\nIndividual assets or cash-generating units [member]\nThis member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]\ndisclosure: IAS 36 130\nifrs-full\nIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis\naxis\nCash-generating units [axis]\nThe 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.\ndisclosure: IAS 36 134\nifrs-full\nIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember\nmember\nCash-generating units [member]\nThis 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.\ndisclosure: IAS 36 134\nifrs-full\nIndividuallyInsignificantCounterpartiesMember\nmember\nIndividually insignificant counterparties [member]\nThis member stands for individually insignificant parties to the transaction other than the entity.\ndisclosure: IFRS 7 B52\nifrs-full\nInflowsOfCashFromInvestingActivities\nX duration, debit\nInflows of cash from investing activities\nThe cash inflow from investing activities.\ncommon practice: IAS 7 16\nifrs-full\nInformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory\ntext block\nInformation about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]\nThe 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.\ndisclosure: IFRS 7 35K c\nifrs-full\nInformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements\ntext\nInformation about consequences of non-compliance with externally imposed capital requirements\nInformation about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]\ndisclosure: IAS 1 135 e\nifrs-full\nInformationAboutContingentAssetsThatDisclosureIsNotPracticable\ntext\nInformation about contingent assets that disclosure is not practicable\nInformation 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.\ndisclosure: IAS 37 91\nifrs-full\nInformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable\ntext\nInformation about contingent liabilities that disclosure is not practicable\nInformation about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]\ndisclosure: IAS 37 91\nifrs-full\nInformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets\ntext block\nInformation about credit quality of neither past due nor impaired financial assets [text block]\nThe 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]\ndisclosure: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nInformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets\ntext\nInformation about credit quality of reinsurance contracts held that are assets\nInformation about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]\ndisclosure: IFRS 17 131 b - Effective 2021-01-01\nifrs-full\nInformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4\ntext\nInformation about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4\nInformation 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]\ndisclosure: IFRS 4 39G - Expiry date 2021-01-01\nifrs-full\nInformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates\ntext\nInformation about effect of regulatory frameworks in which entity operates\nInformation about the effect of the regulatory frameworks in which the entity operates.\ndisclosure: IFRS 17 126 - Effective 2021-01-01\nifrs-full\nInformationAboutEntitysDefinitionsOfDefault\ntext\nInformation about entity's definitions of default\nInformation about an entity's definitions of default, including the reasons for selecting those definitions.\ndisclosure: IFRS 7 35F b\nifrs-full\nInformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted\ntext\nInformation about exposure arising from leases not yet commenced to which lessee is committed\nInformation about the lessee's exposure arising from leases not yet commenced to which the lessee is committed.\nexample: IFRS 16 59 b iv\nifrs-full\nInformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract\ntext\nInformation about exposures to market risk arising from embedded derivatives contained in host insurance contract\nInformation 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]]\ndisclosure: IFRS 4 39 e - Expiry date 2021-01-01\nifrs-full\nInformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup\ntext\nInformation about groups or portfolios of financial instruments with particular features that could affect large portion of that group\nInformation 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.\ndisclosure: IFRS 7 B8H\nifrs-full\nInformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory\ntext block\nInformation about how designated risk component relates to hedged item in its entirety [text block]\nThe disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]\ndisclosure: IFRS 7 22C b\nifrs-full\nInformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory\ntext block\nInformation about how entity determined risk component designated as hedged item [text block]\nThe 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]]\ndisclosure: IFRS 7 22C a\nifrs-full\nInformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined\ntext\nInformation about how expected cash outflow on redemption or repurchase was determined\nInformation 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]\ndisclosure: IAS 1 136A d\nifrs-full\nInformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted\ntext\nInformation about how expected volatility was determined, share options granted\nInformation 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.\ndisclosure: IFRS 2 47 a ii\nifrs-full\nInformationAboutHowFairValueWasMeasuredShareOptionsGranted\ntext\nInformation about how fair value was measured, share options granted\nInformation on how the fair value of share options granted was measured.\ndisclosure: IFRS 2 47 a\nifrs-full\nInformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted\ntext\nInformation about how fair was determined if not on basis of observable market, other equity instruments granted\nInformation 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.\ndisclosure: IFRS 2 47 b i\nifrs-full\nInformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets\ntext\nInformation about how lessor manages risk associated with rights it retains in underlying assets\nInformation about how the lessor manages the risk associated with the rights it retains in underlying assets.\ndisclosure: IFRS 16 92 b\nifrs-full\nInformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined\ntext\nInformation about how maximum exposure to loss from interests in structured entities is determined\nInformation 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]\ndisclosure: IFRS 12 29 c\nifrs-full\nInformationAboutHowMaximumExposureToLossIsDetermined\ntext\nInformation about how maximum exposure to loss from continuing involvement is determined\nInformation 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]\ndisclosure: IFRS 7 42E c\nifrs-full\nInformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions\ntext\nInformation about lessee's exposure arising from extension options and termination options\nInformation about the lessee's exposure arising from extension options and termination options.\nexample: IFRS 16 59 b ii\nifrs-full\nInformationAboutLesseesExposureArisingFromResidualValueGuarantees\ntext\nInformation about lessee's exposure arising from residual value guarantees\nInformation 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.\nexample: IFRS 16 59 b iii\nifrs-full\nInformationAboutLesseesExposureArisingFromVariableLeasePayments\ntext\nInformation about lessee's exposure arising from variable lease payments\nInformation 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.\nexample: IFRS 16 59 b i\nifrs-full\nInformationAboutMajorCustomers\ntext\nInformation about major customers\nInformation about the entity's major customers and the extent of the entity's reliance on them.\ndisclosure: IFRS 8 34\nifrs-full\nInformationAboutMarketForFinancialInstruments\ntext\nInformation about market for financial instruments\nInformation about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 30 c - Expiry date 2021-01-01\nifrs-full\nInformationAboutNatureOfLesseesLeasingActivities\ntext\nInformation about nature of lessee's leasing activities\nInformation about the nature of the lessee's leasing activities.\nexample: IFRS 16 59 a\nifrs-full\nInformationAboutNatureOfLessorsLeasingActivities\ntext\nInformation about nature of lessor's leasing activities\nInformation about the nature of the lessor's leasing activities.\ndisclosure: IFRS 16 92 a\nifrs-full\nInformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments\ntext\nInformation about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments\nInformation 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]]\ndisclosure: IAS 1 136A b\nifrs-full\nInformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability\ntext\nInformation about potential exposure to future cash outflows not reflected in measurement of lease liability\nInformation about the lessee's potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]\nexample: IFRS 16 59 b\nifrs-full\nInformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory\ntext block\nInformation about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]\nThe 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]\ndisclosure: IFRS 15 115\nifrs-full\nInformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee\ntext\nInformation about restrictions or covenants imposed by leases on lessee\nInformation about the restrictions or covenants imposed by leases on the lessee.\nexample: IFRS 16 59 c\nifrs-full\nInformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets\ntext\nInformation about risk management strategy for rights that lessor retains in underlying assets\nInformation 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.\ndisclosure: IFRS 16 92 b\nifrs-full\nInformationAboutSaleAndLeasebackTransactions\ntext\nInformation about sale and leaseback transactions\nInformation about the sale and leaseback transactions.\nexample: IFRS 16 59 d\nifrs-full\nInformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity\ntext\nInformation about significant judgements and assumptions made in determining that entity is investment entity\nInformation about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]\ndisclosure: IFRS 12 9A\nifrs-full\nInformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets\ntext\nInformation about ultimate risk management strategy in relation to hedging relationships that entity frequently resets\nInformation about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.\ndisclosure: IFRS 7 23C b i\nifrs-full\nInformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements\ntext\nInformation about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements\nInformation 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.\ndisclosure: IFRS 4 39H - Expiry date 2021-01-01\nifrs-full\nInformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments\ntext\nInformation about whether and how entity intends to dispose of financial instruments\nInformation 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]]\ndisclosure: IFRS 7 30 d - Expiry date 2021-01-01\nifrs-full\nInformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted\ntext\nInformation how fair value was measured, other equity instruments granted\nInformation about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.\ndisclosure: IFRS 2 47 b\nifrs-full\nInformationOnEntitysWriteoffPolicy\ntext\nInformation on entity's write-off policy\nInformation 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.\ndisclosure: IFRS 7 35F e\nifrs-full\nInformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9\ntext\nInformation on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9\nInformation on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9.\ndisclosure: IFRS 7 42J a\nifrs-full\nInformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets\ntext\nInformation on how entity determined that financial assets are credit-impaired financial assets\nInformation on how an entity determined that financial assets are credit-impaired financial assets.\ndisclosure: IFRS 7 35F d\nifrs-full\nInformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition\ntext\nInformation on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition\nInformation 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]]\ndisclosure: IFRS 7 35F a\nifrs-full\nInformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17\ntext\nInformation on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17\nInformation on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.\ndisclosure: IFRS 17 C33 a - Effective 2021-01-01\nifrs-full\nInformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements\ntext\nInformation on how incremental fair value granted was measured, modified share-based payment arrangements\nInformation 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]]\ndisclosure: IFRS 2 47 c iii\nifrs-full\nInformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis\ntext\nInformation on how instruments were grouped if expected credit losses were measured on collective basis\nInformation on how the instruments were grouped if expected credit losses were measured on a collective basis.\ndisclosure: IFRS 7 35F c\nifrs-full\nInformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied\ntext\nInformation on how requirements for modification of contractual cash flows of financial assets have been applied\nInformation 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.\ndisclosure: IFRS 7 35F f\nifrs-full\nInformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted\ntext\nInformation whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted\nInformation about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).\ndisclosure: IFRS 2 47 b ii\nifrs-full\nInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted\ntext\nInformation whether and how other features were incorporated into measurement of fair value, other equity instruments granted\nInformation 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.\ndisclosure: IFRS 2 47 b iii\nifrs-full\nInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted\ntext\nInformation whether and how other features were incorporated into measurement of fair value, share options granted\nInformation 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.\ndisclosure: IFRS 2 47 a iii\nifrs-full\nInformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements\ntext\nInformation whether entity complied with any externally imposed capital requirements\nInformation about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]\ndisclosure: IAS 1 135 d\nifrs-full\nInformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse\ntext\nInformation whether recoverable amount of asset is fair value less costs of disposal or value in use\nInformation 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]]\ndisclosure: IAS 36 130 e\nifrs-full\nInitiallyAppliedIFRSsAxis\naxis\nInitially applied IFRSs [axis]\nThe 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.\ndisclosure: IAS 8 28\nifrs-full\nInitiallyAppliedIFRSsMember\nmember\nInitially applied IFRSs [member]\nThis 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]]\ndisclosure: IAS 8 28\nifrs-full\nInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis\naxis\nInputs to methods used to measure contracts within scope of IFRS 17 [axis]\nThe 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.\ndisclosure: IFRS 17 117 a - Effective 2021-01-01\nifrs-full\nInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Member\nmember\nInputs to methods used to measure contracts within scope of IFRS 17 [member]\nThis 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.\ndisclosure: IFRS 17 117 a - Effective 2021-01-01\nifrs-full\nInputToMethodUsedToMeasureContractsWithinScopeOfIFRS17\nX.XX instant\nInput to method used to measure contracts within scope of IFRS 17\nThe value of an input to a method used to measure contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 117 a - Effective 2021-01-01\nifrs-full\nInsuranceContractsAxis\naxis\nInsurance contracts [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nInsuranceContractsByComponentsAxis\naxis\nInsurance contracts by components [axis]\nThe 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.\ndisclosure: IFRS 17 100 c - Effective 2021-01-01 , disclosure: IFRS 17 101 - Effective 2021-01-01 , disclosure: IFRS 17 107 - Effective 2021-01-01\nifrs-full\nInsuranceContractsByComponentsMember\nmember\nInsurance contracts by components [member]\nThis 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]]\ndisclosure: IFRS 17 100 c - Effective 2021-01-01 , disclosure: IFRS 17 101 - Effective 2021-01-01 , disclosure: IFRS 17 107 - Effective 2021-01-01\nifrs-full\nInsuranceContractsByRemainingCoverageAndIncurredClaimsAxis\naxis\nInsurance contracts by remaining coverage and incurred claims [axis]\nThe 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.\ndisclosure: IFRS 17 100 - Effective 2021-01-01\nifrs-full\nInsuranceContractsByRemainingCoverageAndIncurredClaimsMember\nmember\nInsurance contracts by remaining coverage and incurred claims [member]\nThis 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]]\ndisclosure: IFRS 17 100 - Effective 2021-01-01\nifrs-full\nInsuranceContractsIssuedMember\nmember\nInsurance contracts issued [member]\nThis member stands for insurance contracts issued. [Refer: Insurance contracts [member]]\ndisclosure: 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\nifrs-full\nInsuranceContractsIssuedThatAreAssets\nX instant, debit\nInsurance contracts issued that are assets\nThe amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]\ndisclosure: IAS 1 54 da - Effective 2021-01-01 , disclosure: IFRS 17 78 a - Effective 2021-01-01\nifrs-full\nInsuranceContractsIssuedThatAreLiabilities\nX instant, credit\nInsurance contracts issued that are liabilities\nThe amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]\ndisclosure: IAS 1 54 ma - Effective 2021-01-01 , disclosure: IFRS 17 78 b - Effective 2021-01-01\nifrs-full\nInsuranceContractsLiabilityAsset\nX instant, credit\nInsurance contracts liability (asset)\nThe amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]\ndisclosure: IFRS 17 99 b - Effective 2021-01-01\nifrs-full\nInsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome\nX instant, credit\nInsurance 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\nThe 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)]\ndisclosure: IFRS 17 113 c - Effective 2021-01-01\nifrs-full\nInsuranceContractsMember\nmember\nTypes of insurance contracts [member]\nThis 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.\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nInsuranceContractsMember2017\nmember\nInsurance contracts [member]\nThis 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.\ndisclosure: 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\nifrs-full\nInsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember\nmember\nInsurance contracts other than those to which premium allocation approach has been applied [member]\nThis 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.\ndisclosure: 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\nifrs-full\nInsuranceContractsThatAreAssets\nX instant, debit\nInsurance contracts that are assets\nThe amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]\ndisclosure: IFRS 17 99 b - Effective 2021-01-01\nifrs-full\nInsuranceContractsThatAreLiabilities\nX instant, credit\nInsurance contracts that are liabilities\nThe amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]\ndisclosure: IFRS 17 99 b - Effective 2021-01-01\nifrs-full\nInsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember\nmember\nInsurance contracts to which premium allocation approach has been applied [member]\nThis 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.\ndisclosure: IFRS 17 100 c - Effective 2021-01-01\nifrs-full\nInsuranceExpense\nX duration, debit\nInsurance expense\nThe amount of expense arising from purchased insurance.\ncommon practice: IAS 1 112 c\nifrs-full\nInsuranceFinanceIncomeExpenses\nX duration, credit\nInsurance finance income (expenses)\nThe 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.\ndisclosure: IFRS 17 110 - Effective 2021-01-01\nifrs-full\nInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract\nInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]\nifrs-full\nInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax\nX duration, credit\nInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax\nThe 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]]\ndisclosure: 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\nifrs-full\nInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax\nX duration, credit\nInsurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax\nThe 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]]\ndisclosure: 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\nifrs-full\nInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss\nX duration, credit\nInsurance finance income (expenses) from insurance contracts issued recognised in profit or loss\nThe 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]]\ndisclosure: IAS 1 82 bb - Effective 2021-01-01 , disclosure: IFRS 17 80 b - Effective 2021-01-01\nifrs-full\nInsuranceRevenue\nX duration, credit\nInsurance revenue\nThe 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]\ndisclosure: 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\nifrs-full\nInsuranceRevenueAbstract\nInsurance revenue [abstract]\nifrs-full\nInsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows\nX duration, credit\nInsurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows\nThe 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)]\ndisclosure: IFRS 17 106 b - Effective 2021-01-01\nifrs-full\nInsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage\nX duration, credit\nInsurance revenue, amounts relating to changes in liability for remaining coverage\nThe 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]]\ndisclosure: IFRS 17 106 a - Effective 2021-01-01\nifrs-full\nInsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract\nInsurance revenue, amounts relating to changes in liability for remaining coverage [abstract]\nifrs-full\nInsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk\nX duration, credit\nInsurance revenue, change in risk adjustment for non-financial risk\nThe 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]]\ndisclosure: IFRS 17 106 a ii - Effective 2021-01-01\nifrs-full\nInsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices\nX duration, credit\nInsurance revenue, contractual service margin recognised in profit or loss because of transfer of services\nThe 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]]\ndisclosure: IFRS 17 106 a iii - Effective 2021-01-01\nifrs-full\nInsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod\nX duration, credit\nInsurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period\nThe 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]\ndisclosure: IFRS 17 106 a i - Effective 2021-01-01\nifrs-full\nInsuranceRiskMember\nmember\nInsurance risk [member]\nThis member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]\ndisclosure: 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\nifrs-full\nInsuranceServiceExpensesFromInsuranceContractsIssued\nX duration, debit\nInsurance service expenses from insurance contracts issued\nThe 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]]\ndisclosure: IAS 1 82 ab - Effective 2021-01-01 , disclosure: IFRS 17 80 a - Effective 2021-01-01\nifrs-full\nInsuranceServiceResult\nX duration, credit\nInsurance service result\nThe 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)]\ndisclosure: IFRS 17 80 a - Effective 2021-01-01\nifrs-full\nInsuranceServiceResultAbstract\nInsurance service result [abstract]\nifrs-full\nIntangibleAssetFairValueUsedAsDeemedCost\nX instant, debit\nIntangible asset fair value used as deemed cost\nThe 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]\ndisclosure: IFRS 1 30\nifrs-full\nIntangibleAssetsAcquiredByWayOfGovernmentGrant\nX instant, debit\nIntangible assets acquired by way of government grant\nThe amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]\ndisclosure: IAS 38 122 c ii\nifrs-full\nIntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue\nX instant, debit\nIntangible assets acquired by way of government grant, fair value initially recognised\nThe initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]\ndisclosure: IAS 38 122 c i\nifrs-full\nIntangibleAssetsAndGoodwill\nX instant, debit\nIntangible assets and goodwill\nThe amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]\ncommon practice: IAS 1 55\nifrs-full\nIntangibleAssetsAndGoodwillAbstract\nIntangible assets and goodwill [abstract]\nifrs-full\nIntangibleAssetsAndGoodwillMember\nmember\nIntangible assets and goodwill [member]\nThis 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]\ncommon practice: IAS 38 118\nifrs-full\nIntangibleAssetsMaterialToEntity\nX instant, debit\nIntangible assets material to entity\nThe amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 122 b\nifrs-full\nIntangibleAssetsMaterialToEntityAxis\naxis\nIntangible assets material to entity [axis]\nThe 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.\ndisclosure: IAS 38 122 b\nifrs-full\nIntangibleAssetsMaterialToEntityMember\nmember\nIntangible assets material to entity [member]\nThis 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]\ndisclosure: IAS 38 122 b\nifrs-full\nIntangibleAssetsOtherThanGoodwill\nX instant, debit\nIntangible assets other than goodwill\nThe amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]\ndisclosure: IAS 1 54 c, disclosure: IAS 38 118 e\nifrs-full\nIntangibleAssetsOtherThanGoodwillAbstract\nIntangible assets other than goodwill [abstract]\nifrs-full\nIntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets\nX instant, debit\nIntangible assets other than goodwill, revalued assets, at cost\nThe 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]\ndisclosure: IAS 38 124 a iii\nifrs-full\nIntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets\nX instant, debit\nIntangible assets other than goodwill, revalued assets\nThe amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 124 a ii\nifrs-full\nIntangibleAssetsOtherThanGoodwillMember\nmember\nIntangible assets other than goodwill [member]\nThis 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]\nexample: IAS 36 127, disclosure: IAS 38 118, example: IFRS 16 53\nifrs-full\nIntangibleAssetsOtherThanGoodwillRevaluationSurplus\nX instant, credit\nIntangible assets other than goodwill, revaluation surplus\nThe amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]\ndisclosure: IAS 38 124 b\nifrs-full\nIntangibleAssetsPledgedAsSecurityForLiabilities\nX instant, debit\nIntangible assets pledged as security for liabilities\nThe amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 122 d\nifrs-full\nIntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers\nX instant, debit\nIntangible assets relating to insurance contracts acquired in business combinations or portfolio transfers\nThe 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]]\nexample: IFRS 4 IG23 b - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nIntangibleAssetsUnderDevelopment\nX instant, debit\nIntangible assets under development\nThe amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 119 g\nifrs-full\nIntangibleAssetsUnderDevelopmentMember\nmember\nIntangible assets under development [member]\nThis member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 119 g\nifrs-full\nIntangibleAssetsWhoseTitleIsRestricted\nX instant, debit\nIntangible assets whose title is restricted\nThe amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 122 d\nifrs-full\nIntangibleAssetsWithIndefiniteUsefulLife\nX instant, debit\nIntangible assets with indefinite useful life\nThe amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 36 134 b, disclosure: IAS 36 135 b, disclosure: IAS 38 122 a\nifrs-full\nIntangibleAssetsWithIndefiniteUsefulLifeAxis\naxis\nIntangible assets with indefinite useful life [axis]\nThe 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.\ndisclosure: IAS 38 122 a\nifrs-full\nIntangibleAssetsWithIndefiniteUsefulLifeMember\nmember\nIntangible assets with indefinite useful life [member]\nThis 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]\ndisclosure: IAS 38 122 a\nifrs-full\nIntangibleExplorationAndEvaluationAssets\nX instant, debit\nIntangible exploration and evaluation assets\nThe amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]\ncommon practice: IAS 38 119, disclosure: IFRS 6 25\nifrs-full\nIntangibleExplorationAndEvaluationAssetsMember\nmember\nIntangible exploration and evaluation assets [member]\nThis member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]\ndisclosure: IFRS 6 25\nifrs-full\nInterestCostsAbstract\nInterest costs [abstract]\nifrs-full\nInterestCostsCapitalised\nX duration\nInterest costs capitalised\nThe 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.\ncommon practice: IAS 1 112 c\nifrs-full\nInterestCostsIncurred\nX duration\nInterest costs incurred\nThe amount of interest costs that an entity incurs.\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpense\nX duration, debit\nInterest expense\nThe amount of expense arising from interest.\ndisclosure: IFRS 12 B13 f, disclosure: IFRS 8 23 d, disclosure: IFRS 8 28 e\nifrs-full\nInterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss\nX duration, debit\nInterest expense for financial liabilities not at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 20 b\nifrs-full\nInterestExpenseIncomeNetDefinedBenefitLiabilityAsset\nX duration, credit\nInterest expense (income), net defined benefit liability (asset)\nThe increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]\ndisclosure: IAS 19 141 b\nifrs-full\nInterestExpenseOnBankLoansAndOverdrafts\nX duration, debit\nInterest expense on bank loans and overdrafts\nThe amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnBonds\nX duration, debit\nInterest expense on bonds\nThe amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnBorrowings\nX duration, debit\nInterest expense on borrowings\nThe amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnDebtInstrumentsIssued\nX duration, debit\nInterest expense on debt instruments issued\nThe amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnDepositsFromBanks\nX duration, debit\nInterest expense on deposits from banks\nThe amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnDepositsFromCustomers\nX duration, debit\nInterest expense on deposits from customers\nThe amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss\nX duration, debit\nInterest expense on financial liabilities designated at fair value through profit or loss\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnFinancialLiabilitiesHeldForTrading\nX duration, debit\nInterest expense on financial liabilities held for trading\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnLeaseLiabilities\nX duration, debit\nInterest expense on lease liabilities\nThe amount of interest expense on lease liabilities. [Refer: Lease liabilities]\ndisclosure: IFRS 16 53 b\nifrs-full\nInterestExpenseOnLiabilitiesDueToCentralBanks\nX duration, debit\nInterest expense on liabilities due to central banks\nThe amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnOtherFinancialLiabilities\nX duration, debit\nInterest expense on other financial liabilities\nThe amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent\nX duration, debit\nInterest expense on repurchase agreements and cash collateral on securities lent\nThe amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract\nInterest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]\nifrs-full\nInterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost\nX duration, credit\nInterest 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\nThe 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]\ndisclosure: IFRS 7 12C b\nifrs-full\nInterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9\nX duration, credit\nInterest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42N b\nifrs-full\nInterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9\nX duration, credit\nInterest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9\nThe 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]\ndisclosure: IFRS 7 42N b\nifrs-full\nInterestIncomeForFinancialAssetsMeasuredAtAmortisedCost\nX duration, credit\nInterest revenue for financial assets measured at amortised cost\nThe amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]\ndisclosure: IFRS 7 20 b\nifrs-full\nInterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss\nX duration, credit\nInterest income for financial assets not at fair value through profit or loss\nThe amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]\ndisclosure: IFRS 7 20 b - Expiry date 2021-01-01\nifrs-full\nInterestIncomeOnAvailableforsaleFinancialAssets\nX duration, credit\nInterest income on available-for-sale financial assets\nThe amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]\ncommon practice: IAS 1 112 c - Expiry date 2021-01-01\nifrs-full\nInterestIncomeOnCashAndBankBalancesAtCentralBanks\nX duration, credit\nInterest income on cash and bank balances at central banks\nThe amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnCashAndCashEquivalents\nX duration, credit\nInterest income on cash and cash equivalents\nThe amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnDebtInstrumentsHeld\nX duration, credit\nInterest income on debt instruments held\nThe amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnDeposits\nX duration, credit\nInterest income on deposits\nThe amount of interest income on deposits. [Refer: Interest income]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss\nX duration, credit\nInterest income on financial assets designated at fair value through profit or loss\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnFinancialAssetsHeldForTrading\nX duration, credit\nInterest income on financial assets held for trading\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnHeldtomaturityInvestments\nX duration, credit\nInterest income on held-to-maturity investments\nThe amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]\ncommon practice: IAS 1 112 c - Expiry date 2021-01-01\nifrs-full\nInterestIncomeOnImpairedFinancialAssetsAccrued\nX duration, credit\nInterest income on impaired financial assets accrued\nThe 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]\ndisclosure: IFRS 7 20 d - Expiry date 2021-01-01\nifrs-full\nInterestIncomeOnImpairedFinancialAssetsAccruedAbstract\nInterest income on impaired financial assets accrued [abstract]\nifrs-full\nInterestIncomeOnLoansAndAdvancesToBanks\nX duration, credit\nInterest income on loans and advances to banks\nThe amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnLoansAndAdvancesToCustomers\nX duration, credit\nInterest income on loans and advances to customers\nThe amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnLoansAndReceivables\nX duration, credit\nInterest income on loans and receivables\nThe amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]\ncommon practice: IAS 1 112 c - Expiry date 2021-01-01\nifrs-full\nInterestIncomeOnOtherFinancialAssets\nX duration, credit\nInterest income on other financial assets\nThe amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed\nX duration, credit\nInterest income on reverse repurchase agreements and cash collateral on securities borrowed\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestIncomeReimbursementRights\nX duration, debit\nInterest income, reimbursement rights\nThe increase (decrease) in reimbursement rights resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights, at fair value]\ndisclosure: IAS 19 141 b\nifrs-full\nInterestPaidClassifiedAsFinancingActivities\nX duration, credit\nInterest paid, classified as financing activities\nThe cash outflow for interest paid, classified as financing activities.\ndisclosure: IAS 7 31\nifrs-full\nInterestPaidClassifiedAsInvestingActivities\nX duration, credit\nInterest paid, classified as investing activities\nThe cash outflow for interest paid, classified as investing activities.\ndisclosure: IAS 7 31\nifrs-full\nInterestPaidClassifiedAsOperatingActivities\nX duration, credit\nInterest paid, classified as operating activities\nThe cash outflow for interest paid, classified as operating activities.\ndisclosure: IAS 7 31\nifrs-full\nInterestPayable\nX instant, credit\nInterest payable\nThe amount of interest recognised as a liability.\ncommon practice: IAS 1 112 c\nifrs-full\nInterestRateMeasurementInputMember\nmember\nInterest rate, measurement input [member]\nThis member stands for an interest rate used as a measurement input.\nexample: IFRS 13 B36 a\nifrs-full\nInterestRateRiskMember\nmember\nInterest rate risk [member]\nThis 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]]\ndisclosure: 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\nifrs-full\nInterestRateSwapContractMember\nmember\nInterest rate swap contract [member]\nThis member stands for an interest rate swap contract. [Refer: Swap contract [member]]\ncommon practice: IAS 1 112 c\nifrs-full\nInterestRateTypesMember\nmember\nInterest rate types [member]\nThis 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]]\ncommon practice: IFRS 7 39\nifrs-full\nInterestReceivable\nX instant, debit\nInterest receivable\nThe amount of interest recognised as a receivable.\ncommon practice: IAS 1 112 c\nifrs-full\nInterestReceivedClassifiedAsInvestingActivities\nX duration, debit\nInterest received, classified as investing activities\nThe cash inflow from interest received, classified as investing activities.\ndisclosure: IAS 7 31\nifrs-full\nInterestReceivedClassifiedAsOperatingActivities\nX duration, debit\nInterest received, classified as operating activities\nThe cash inflow from interest received, classified as operating activities.\ndisclosure: IAS 7 31\nifrs-full\nInterestRevenueCalculatedUsingEffectiveInterestMethod\nX duration, credit\nInterest revenue calculated using effective interest method\nThe 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]\ndisclosure: IAS 1 82 a i - Effective 2021-01-01 , disclosure: IAS 1 82 a\nifrs-full\nInterestRevenueExpense\nX duration, credit\nInterest income (expense)\nThe amount of income or expense arising from interest. [Refer: Interest expense; Interest income]\ncommon practice: IAS 1 85, disclosure: IFRS 8 28 e, disclosure: IFRS 8 23\nifrs-full\nInterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX duration, credit\nInterest revenue for financial assets measured at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 20 b\nifrs-full\nInternalCreditGradesAxis\naxis\nInternal credit grades [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nInternalCreditGradesMember\nmember\nInternal credit grades [member]\nThis member stands for credit grades that have been developed by the entity itself.\ndisclosure: 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\nifrs-full\nInternallyGeneratedMember\nmember\nInternally generated [member]\nThis member stands for items that have been internally generated by the entity.\ndisclosure: IAS 38 118\nifrs-full\nIntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011\nX instant, credit\nIntrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested\nThe 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).\ndisclosure: IFRS 2 51 b ii\nifrs-full\nInventories\nX instant, debit\nCurrent inventories\nThe amount of current inventories. [Refer: Inventories]\ndisclosure: IAS 1 54 g, example: IAS 1 68, disclosure: IAS 2 36 b\nifrs-full\nInventoriesAtFairValueLessCostsToSell\nX instant, debit\nInventories, at fair value less costs to sell\nThe amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]\ndisclosure: IAS 2 36 c\nifrs-full\nInventoriesAtNetRealisableValue\nX instant, debit\nInventories, at net realisable value\nThe amount of inventories carried at net realisable value. [Refer: Inventories]\ncommon practice: IAS 2 36\nifrs-full\nInventoriesPledgedAsSecurityForLiabilities\nX instant, debit\nInventories pledged as security for liabilities\nThe amount of inventories pledged as security for liabilities. [Refer: Inventories]\ndisclosure: IAS 2 36 h\nifrs-full\nInventoriesTotal\nX instant, debit\nInventories\nThe 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]\ndisclosure: IAS 1 54 g\nifrs-full\nInventoryCostFormulas\ntext\nDescription of inventory cost formulas\nThe description of the cost formulas used to measure inventory. [Refer: Inventories]\ndisclosure: IAS 2 36 a\nifrs-full\nInventoryRecognisedAsOfAcquisitionDate\nX instant, debit\nInventory recognised as of acquisition date\nThe amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]\nexample: IFRS 3 B64 i, example: IFRS 3 IE72\nifrs-full\nInventoryWritedown2011\nX duration\nInventory write-down\nThe amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]\ndisclosure: IAS 1 98 a, disclosure: IAS 2 36 e\nifrs-full\nInvestmentAccountedForUsingEquityMethod\nX instant, debit\nInvestments accounted for using equity method\nThe 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]]\ndisclosure: IAS 1 54 e, disclosure: IFRS 12 B16, disclosure: IFRS 8 24 a\nifrs-full\nInvestmentContractsLiabilities\nX instant, credit\nInvestment contracts liabilities\nThe amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.\ncommon practice: IAS 1 55\nifrs-full\nInvestmentFundsAmountContributedToFairValueOfPlanAssets\nX instant, debit\nInvestment funds, amount contributed to fair value of plan assets\nThe 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]]\nexample: IAS 19 142 f\nifrs-full\nInvestmentFundsMember\nmember\nInvestment funds [member]\nThis member stands for investment funds.\nexample: IFRS 12 B23 c\nifrs-full\nInvestmentIncome\nX duration, credit\nInvestment income\nThe amount of investment income, such as interest and dividends.\ncommon practice: IAS 1 85, disclosure: IAS 26 35 b iii\nifrs-full\nInvestmentProperty\nX instant, debit\nInvestment property\nThe 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.\ndisclosure: IAS 1 54 b, disclosure: IAS 40 76, disclosure: IAS 40 79 d\nifrs-full\nInvestmentPropertyAbstract\nInvestment property [abstract]\nifrs-full\nInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale\nX instant, debit\nInvestment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale\nThe 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]\ndisclosure: IAS 40 78 d ii\nifrs-full\nInvestmentPropertyCompleted\nX instant, debit\nInvestment property completed\nThe amount of investment property whose construction or development is complete. [Refer: Investment property]\ncommon practice: IAS 1 112 c\nifrs-full\nInvestmentPropertyCompletedMember\nmember\nInvestment property completed [member]\nThis member stands for completed investment property. [Refer: Investment property completed]\ncommon practice: IAS 1 112 c\nifrs-full\nInvestmentPropertyFairValueUsedAsDeemedCost\nX instant, debit\nInvestment property fair value used as deemed cost\nThe amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]\ndisclosure: IFRS 1 30\nifrs-full\nInvestmentPropertyMember\nmember\nInvestment property [member]\nThis 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]\ncommon practice: IAS 1 112 c, example: IFRS 13 IE60, example: IFRS 13 94\nifrs-full\nInvestmentPropertyUnderConstructionOrDevelopment\nX instant, debit\nInvestment property under construction or development\nThe amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]\ncommon practice: IAS 1 112 c\nifrs-full\nInvestmentPropertyUnderConstructionOrDevelopmentMember\nmember\nInvestment property under construction or development [member]\nThis member stands for investment property under construction or development. [Refer: Investment property under construction or development]\ncommon practice: IAS 1 112 c\nifrs-full\nInvestmentsAccountedForUsingEquityMethodAbstract\nInvestments accounted for using equity method [abstract]\nifrs-full\nInvestmentsAccountedForUsingEquityMethodMember\nmember\nInvestments accounted for using equity method [member]\nThis member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]\ncommon practice: IAS 36 127\nifrs-full\nInvestmentsForRiskOfPolicyholders\nX instant, debit\nInvestments for risk of policyholders\nThe amount of investments against insurance liabilities where all risk is borne by the policyholders.\ncommon practice: IAS 1 55\nifrs-full\nInvestmentsInAssociates\nX instant, debit\nInvestments in associates\nThe amount of investments in associates in an entity's separate financial statements. [Refer: Associates [member]]\ndisclosure: IAS 27 10\nifrs-full\nInvestmentsInAssociatesAccountedForUsingEquityMethod\nX instant, debit\nInvestments in associates accounted for using equity method\nThe amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]\ncommon practice: IAS 1 55\nifrs-full\nInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis\naxis\nInvestments in equity instruments designated at fair value through other comprehensive income [axis]\nThe 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.\ndisclosure: IFRS 7 11A c\nifrs-full\nInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember\nmember\nInvestments in equity instruments designated at fair value through other comprehensive income [member]\nThis 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]\ndisclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h\nifrs-full\nInvestmentsInJointVentures\nX instant, debit\nInvestments in joint ventures\nThe amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]]\ndisclosure: IAS 27 10\nifrs-full\nInvestmentsInJointVenturesAccountedForUsingEquityMethod\nX instant, debit\nInvestments in joint ventures accounted for using equity method\nThe amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]\ncommon practice: IAS 1 55\nifrs-full\nInvestmentsInSubsidiaries\nX instant, debit\nInvestments in subsidiaries\nThe amount of investments in subsidiaries in an entity's separate financial statements. [Refer: Subsidiaries [member]]\ndisclosure: IAS 27 10\nifrs-full\nInvestmentsInSubsidiariesJointVenturesAndAssociates\nX instant, debit\nInvestments in subsidiaries, joint ventures and associates\nThe 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]\ndisclosure: IAS 27 10\nifrs-full\nInvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract\nInvestments in subsidiaries, joint ventures and associates [abstract]\nifrs-full\nInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod\nX instant, debit\nInvestments other than investments accounted for using equity method\nThe amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]\ncommon practice: IAS 1 55\nifrs-full\nIssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\nX duration, debit\nIssue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B64 m\nifrs-full\nIssuedCapital\nX instant, credit\nIssued capital\nThe nominal value of capital issued.\nexample: IAS 1 78 e\nifrs-full\nIssuedCapitalMember\nmember\nIssued capital [member]\nThis member stands for a component of equity representing issued capital.\ndisclosure: IAS 1 106\nifrs-full\nIssueOfConvertibleInstruments\nX duration, credit\nIssue of convertible instruments\nThe change in equity resulting from the issuing of convertible instruments.\ncommon practice: IAS 1 106 d\nifrs-full\nIssueOfEquity\nX duration, credit\nIssue of equity\nThe increase in equity through the issue of equity instruments.\ndisclosure: IAS 1 106 d iii\nifrs-full\nIssuesFairValueMeasurementAssets\nX duration, debit\nIssues, fair value measurement, assets\nThe increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nIssuesFairValueMeasurementEntitysOwnEquityInstruments\nX duration, credit\nIssues, fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nIssuesFairValueMeasurementLiabilities\nX duration, credit\nIssues, fair value measurement, liabilities\nThe increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e iii\nesef_cor\nItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquities\nguidance\nItems are further detailed in section [800100] Subclassifications of assets, liabilities and equities\nesef_cor\nItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpense\nguidance\nItems are further detailed in section [800200] Analysis of income and expense\nesef_cor\nItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosures\nguidance\nItems are further detailed in section [800300] Statement of cash flows, additional disclosures\nesef_cor\nItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosures\nguidance\nItems are further detailed in section [800400] Statement of changes in equity, additional disclosures\nifrs-full\nItemsForPresentationOfRegulatoryDeferralAccountsAbstract\nItems for presentation of regulatory deferral accounts [abstract]\nifrs-full\nItemsInCourseOfCollectionFromOtherBanks\nX instant, debit\nItems in course of collection from other banks\nThe amount of items that have been transmitted from other banks but not yet been received and processed by the entity.\ncommon practice: IAS 1 55\nifrs-full\nItemsInCourseOfTransmissionToOtherBanks\nX instant, credit\nItems in course of transmission to other banks\nThe amount of items that have been transmitted to but not yet received and processed by other banks.\ncommon practice: IAS 1 55\nifrs-full\nItemsOfContingentLiabilitiesAxis\naxis\nItems of contingent liabilities [axis]\nThe 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.\ndisclosure: IFRS 3 B64 j\nifrs-full\nItemsOfContingentLiabilitiesMember\nmember\nItems of contingent liabilities [member]\nThis 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]]\ndisclosure: IFRS 3 B64 j\nifrs-full\nJointControlOrSignificantInfluenceMember\nmember\nEntities with joint control or significant influence over entity [member]\nThis 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.\ndisclosure: IAS 24 19 b\nifrs-full\nJointOperationsAxis\naxis\nJoint operations [axis]\nThe 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.\ndisclosure: IFRS 12 B4 c\nifrs-full\nJointOperationsMember\nmember\nJoint operations [member]\nThis 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.\ndisclosure: IFRS 12 B4 c\nifrs-full\nJointVenturesAxis\naxis\nJoint ventures [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nJointVenturesMember\nmember\nJoint ventures [member]\nThis member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.\ndisclosure: 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\nifrs-full\nJointVenturesWhereEntityIsVenturerMember\nmember\nJoint ventures where entity is venturer [member]\nThis 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]]\ndisclosure: IAS 24 19 e\nifrs-full\nKeyManagementPersonnelCompensation\nX duration, debit\nKey management personnel compensation\nThe amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]\ndisclosure: IAS 24 17\nifrs-full\nKeyManagementPersonnelCompensationOtherLongtermBenefits\nX duration, debit\nKey management personnel compensation, other long-term employee benefits\nThe 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]]\ndisclosure: IAS 24 17 c\nifrs-full\nKeyManagementPersonnelCompensationPostemploymentBenefits\nX duration, debit\nKey management personnel compensation, post-employment benefits\nThe amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]\ndisclosure: IAS 24 17 b\nifrs-full\nKeyManagementPersonnelCompensationSharebasedPayment\nX duration, debit\nKey management personnel compensation, share-based payment\nThe amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]\ndisclosure: IAS 24 17 e\nifrs-full\nKeyManagementPersonnelCompensationShorttermEmployeeBenefits\nX duration, debit\nKey management personnel compensation, short-term employee benefits\nThe amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]\ndisclosure: IAS 24 17 a\nifrs-full\nKeyManagementPersonnelCompensationTerminationBenefits\nX duration, debit\nKey management personnel compensation, termination benefits\nThe 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]]\ndisclosure: IAS 24 17 d\nifrs-full\nKeyManagementPersonnelOfEntityOrParentMember\nmember\nKey management personnel of entity or parent [member]\nThis 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.\ndisclosure: IAS 24 19 f\nifrs-full\nLand\nX instant, debit\nLand\nThe amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]\nexample: IAS 16 37 a\nifrs-full\nLandAndBuildings\nX instant, debit\nLand and buildings\nThe 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]\nexample: IAS 16 37 b\nifrs-full\nLandAndBuildingsAbstract\nLand and buildings [abstract]\nifrs-full\nLandAndBuildingsMember\nmember\nLand and buildings [member]\nThis 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]\nexample: IAS 16 37 b\nifrs-full\nLandMember\nmember\nLand [member]\nThis 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]\nexample: IAS 16 37 a\nifrs-full\nLaterThanFifteenYearsAndNotLaterThanTwentyYearsMember\nmember\nLater than fifteen years and not later than twenty years [member]\nThis member stands for a time band of later than fifteen years and not later than twenty years.\nexample: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanFiveYearsAndNotLaterThanSevenYearsMember\nmember\nLater than five years and not later than seven years [member]\nThis member stands for a time band of later than five years and not later than seven years.\nexample: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanFiveYearsAndNotLaterThanTenYearsMember\nmember\nLater than five years and not later than ten years [member]\nThis member stands for a time band of later than five years and not later than ten years.\ncommon practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanFiveYearsMember\nmember\nLater than five years [member]\nThis member stands for a time band of later than five years.\ndisclosure: 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\nifrs-full\nLaterThanFourMonthsMember\nmember\nLater than four months [member]\nThis member stands for a time band of later than four months.\ncommon practice: IAS 1 112 c\nifrs-full\nLaterThanFourYearsAndNotLaterThanFiveYearsMember\nmember\nLater than four years and not later than five years [member]\nThis member stands for a time band of later than four years and not later than five years.\ncommon 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\nifrs-full\nLaterThanOneMonthAndNotLaterThanSixMonthsMember\nmember\nLater than one month and not later than six months [member]\nThis member stands for a time band of later than one month and not later than six months.\nexample: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanOneMonthAndNotLaterThanThreeMonthsMember\nmember\nLater than one month and not later than three months [member]\nThis member stands for a time band of later than one month and not later than three months.\nexample: IFRS 7 B11 b, example: IFRS 7 B35 b, example: IFRS 7 IG31A\nifrs-full\nLaterThanOneMonthAndNotLaterThanTwoMonthsMember\nmember\nLater than one month and not later than two months [member]\nThis member stands for a time band of later than one month and not later than two months.\ncommon practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nLaterThanOneYearAndNotLaterThanFiveYearsMember\nmember\nLater than one year and not later than five years [member]\nThis member stands for a time band of later than one year and not later than five years.\nexample: IFRS 7 B11 d, example: IFRS 7 IG31A\nifrs-full\nLaterThanOneYearAndNotLaterThanThreeYearsMember\nmember\nLater than one year and not later than three years [member]\nThis member stands for a time band of later than one year and not later than three years.\nexample: IFRS 7 B35 e, example: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanOneYearAndNotLaterThanTwoYearsMember\nmember\nLater than one year and not later than two years [member]\nThis member stands for a time band of later than one year and not later than two years.\ncommon 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\nifrs-full\nLaterThanOneYearMember\nmember\nLater than one year [member]\nThis member stands for a time band of later than one year.\ndisclosure: IAS 1 61 b, example: IFRS 7 IG28 d - Expiry date 2021-01-01 , example: IFRS 7 37 a - Expiry date 2021-01-01\nifrs-full\nLaterThanSevenYearsAndNotLaterThanTenYearsMember\nmember\nLater than seven years and not later than ten years [member]\nThis member stands for a time band of later than seven years and not later than ten years.\nexample: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanSixMonthsAndNotLaterThanOneYearMember\nmember\nLater than six months and not later than one year [member]\nThis member stands for a time band of later than six months and not later than one year.\nexample: 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\nifrs-full\nLaterThanSixMonthsMember\nmember\nLater than six months [member]\nThis member stands for a time band of later than six months.\ncommon practice: IAS 1 112 c\nifrs-full\nLaterThanTenYearsAndNotLaterThanFifteenYearsMember\nmember\nLater than ten years and not later than fifteen years [member]\nThis member stands for a time band of later than ten years and not later than fifteen years.\nexample: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanTenYearsMember\nmember\nLater than ten years [member]\nThis member stands for a time band of later than ten years.\ncommon practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanThreeMonthsAndNotLaterThanFourMonthsMember\nmember\nLater than three months and not later than four months [member]\nThis member stands for a time band of later than three months and not later than four months.\ncommon practice: IAS 1 112 c\nifrs-full\nLaterThanThreeMonthsAndNotLaterThanOneYearMember\nmember\nLater than three months and not later than one year [member]\nThis member stands for a time band of later than three months and not later than one year.\nexample: IFRS 7 B11 c\nifrs-full\nLaterThanThreeMonthsAndNotLaterThanSixMonthsMember\nmember\nLater than three months and not later than six months [member]\nThis member stands for a time band of later than three months and not later than six months.\nexample: 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\nifrs-full\nLaterThanThreeMonthsMember\nmember\nLater than three months [member]\nThis member stands for a time band of later than three months.\nexample: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nLaterThanThreeYearsAndNotLaterThanFiveYearsMember\nmember\nLater than three years and not later than five years [member]\nThis member stands for a time band of later than three years and not later than five years.\nexample: IFRS 7 B35 f, example: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanThreeYearsAndNotLaterThanFourYearsMember\nmember\nLater than three years and not later than four years [member]\nThis member stands for a time band of later than three years and not later than four years.\ncommon 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\nifrs-full\nLaterThanThreeYearsMember\nmember\nLater than three years [member]\nThis member stands for a time band of later than three years.\nexample: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember\nmember\nLater than twenty years and not later than twenty-five years [member]\nThis member stands for a time band of later than twenty years and not later than twenty-five years.\nexample: IFRS 7 B11, example: IFRS 7 IG31A\nifrs-full\nLaterThanTwoMonthsAndNotLaterThanThreeMonthsMember\nmember\nLater than two months and not later than three months [member]\nThis member stands for a time band of later than two months and not later than three months.\ncommon practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nLaterThanTwoYearsAndNotLaterThanFiveYearsMember\nmember\nLater than two years and not later than five years [member]\nThis member stands for a time band of later than two years and not later than five years.\ncommon practice: IAS 1 112 c\nifrs-full\nLaterThanTwoYearsAndNotLaterThanThreeYearsMember\nmember\nLater than two years and not later than three years [member]\nThis member stands for a time band of later than two years and not later than three years.\ncommon 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\nifrs-full\nLeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed\nX instant, credit\nLease commitments for short-term leases for which recognition exemption has been used\nThe 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.\ndisclosure: IFRS 16 55\nifrs-full\nLeaseholdImprovementsMember\nmember\nLeasehold improvements [member]\nThis member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.\ncommon practice: IAS 16 37\nifrs-full\nLeaseLiabilities\nX instant, credit\nLease liabilities\nThe 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.\ndisclosure: IFRS 16 47 b\nifrs-full\nLeaseLiabilitiesAbstract\nLease liabilities [abstract]\nifrs-full\nLeaseLiabilitiesMember\nmember\nLease liabilities [member]\nThis member stands for lease liabilities. [Refer: Lease liabilities]\nexample: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C\nifrs-full\nLeaseReceivablesMember\nmember\nLease receivables [member]\nThis member stands for receivables related to leases.\ndisclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N\nifrs-full\nLeasesAsLesseeRelatedPartyTransactions\nX duration\nLeases as lessee, related party transactions\nThe amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 d\nifrs-full\nLeasesAsLessorRelatedPartyTransactions\nX duration\nLeases as lessor, related party transactions\nThe amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 d\nifrs-full\nLegalFormOfEntity\ntext\nLegal form of entity\nInformation about the legal structure under which the entity operates.\ndisclosure: IAS 1 138 a\nifrs-full\nLegalProceedingsContingentLiabilityMember\nmember\nLegal proceedings contingent liability [member]\nThis member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]\nexample: IAS 37 88\nifrs-full\nLegalProceedingsProvision\nX instant, credit\nLegal proceedings provision\nThe amount of provision for legal proceedings. [Refer: Other provisions]\nexample: IAS 37 Example 10 A court case, example: IAS 37 87\nifrs-full\nLegalProceedingsProvisionAbstract\nLegal proceedings provision [abstract]\nifrs-full\nLegalProceedingsProvisionMember\nmember\nLegal proceedings provision [member]\nThis member stands for a provision for legal proceedings. [Refer: Other provisions [member]]\nexample: IAS 37 Example 10 A court case, example: IAS 37 87\nifrs-full\nLengthOfLifeOfLimitedLifeEntity\ntext\nLength of life of limited life entity\nInformation about the length of the entity's life if it is a limited life entity.\ndisclosure: IAS 1 138 d\nifrs-full\nLevel1OfFairValueHierarchyMember\nmember\nLevel 1 of fair value hierarchy [member]\nThis 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.\ndisclosure: IAS 19 142, disclosure: IFRS 13 93 b\nifrs-full\nLevel2And3OfFairValueHierarchyMember\nmember\nLevel 2 and 3 of fair value hierarchy [member]\nThis 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]]\ndisclosure: IAS 19 142\nifrs-full\nLevel2OfFairValueHierarchyMember\nmember\nLevel 2 of fair value hierarchy [member]\nThis 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.\ndisclosure: IFRS 13 93 b\nifrs-full\nLevel3OfFairValueHierarchyMember\nmember\nLevel 3 of fair value hierarchy [member]\nThis 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.\ndisclosure: IFRS 13 93 b\nifrs-full\nLevelOfParticipationOfEntityComparedWithOtherParticipatingEntities\nX.XX instant\nLevel of participation of entity compared with other participating entities\nThe 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]]\ndisclosure: IAS 19 148 d v\nifrs-full\nLevelOfPriceIndex\nX.XX instant\nLevel of price index\nThe 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.\ndisclosure: IAS 29 39 c\nifrs-full\nLevelOfRoundingUsedInFinancialStatements\ntext\nLevel of rounding used in financial statements\nInformation about the level of rounding used in the presentation of amounts in the financial statements.\ndisclosure: IAS 1 51 e\nifrs-full\nLevelsOfFairValueHierarchyAxis\naxis\nLevels of fair value hierarchy [axis]\nThe 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.\ndisclosure: IAS 19 142, disclosure: IFRS 13 93 b\nifrs-full\nLiabilities\nX instant, credit\nLiabilities\nExpiry date 2020-01-01 : The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.\nEffective 2020-01-01 : 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.\ndisclosure: 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\nifrs-full\nLiabilitiesAbstract\nLiabilities [abstract]\nifrs-full\nLiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources\nX instant, credit\nLiabilities arising from exploration for and evaluation of mineral resources\nThe 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.\ndisclosure: IFRS 6 24 b\nifrs-full\nLiabilitiesArisingFromFinancingActivities\nX instant, credit\nLiabilities arising from financing activities\nThe 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]\nexample: IAS 7 44D\nifrs-full\nLiabilitiesArisingFromFinancingActivitiesAxis\naxis\nLiabilities arising from financing activities [axis]\nThe 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.\nexample: IAS 7 44D\nifrs-full\nLiabilitiesArisingFromFinancingActivitiesMember\nmember\nLiabilities arising from financing activities [member]\nThis 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]\nexample: IAS 7 44D\nifrs-full\nLiabilitiesArisingFromInsuranceContracts\nX instant, credit\nLiabilities under insurance contracts and reinsurance contracts issued\nThe amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]\nexample: 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\nifrs-full\nLiabilitiesDueToCentralBanks\nX instant, credit\nLiabilities due to central banks\nThe amount of liabilities due to central banks.\ncommon practice: IAS 1 55\nifrs-full\nLiabilitiesForIncurredClaimsMember\nmember\nLiabilities for incurred claims [member]\nThis 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.\ndisclosure: IFRS 17 100 c - Effective 2021-01-01\nifrs-full\nLiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17\nX instant, credit\nLiabilities for incurred claims that arise from contracts within scope of IFRS 17\nThe amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]]\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nLiabilitiesFromSharebasedPaymentTransactions2011\nX instant, credit\nLiabilities from share-based payment transactions\nThe 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]]\ndisclosure: IFRS 2 51 b i\nifrs-full\nLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale\nX instant, credit\nLiabilities included in disposal groups classified as held for sale\nThe amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]\ndisclosure: IAS 1 54 p, disclosure: IFRS 5 38\nifrs-full\nLiabilitiesIncurred\nX instant, credit\nLiabilities incurred\nThe 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]]\ndisclosure: IFRS 3 B64 f iii\nifrs-full\nLiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013\nX duration, credit\nLiabilities in subsidiary or businesses acquired or disposed\nThe amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]\ndisclosure: IAS 7 40 d\nifrs-full\nLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis\naxis\nLiabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]\nThe 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.\ndisclosure: IFRS 13 98\nifrs-full\nLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember\nmember\nLiabilities measured at fair value and issued with inseparable third-party credit enhancement [member]\nThis 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]]\ndisclosure: IFRS 13 98\nifrs-full\nLiabilitiesMember\nmember\nLiabilities [member]\nExpiry date 2020-01-01 : This member stands for present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. It also represents the standard value for the ‘ Classes of liabilities ’ axis if no other member is used. [Refer: Liabilities]\nEffective 2020-01-01 : 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]\ndisclosure: IFRS 13 93\nifrs-full\nLiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures\nX instant, credit\nLiabilities or components of equity relating to discretionary participation features\nThe 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.\nexample: IFRS 4 IG22 f - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nLiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits\nX instant, credit\nLiabilities other than actuarial present value of promised retirement benefits\nThe 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]\ndisclosure: IAS 26 35 a v\nifrs-full\nLiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities\nX instant, credit\nLiabilities recognised in entity's financial statements in relation to structured entities\nThe amount of liabilities recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]\ndisclosure: IFRS 12 29 a\nifrs-full\nLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts\nX instant, credit\nLiabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts\nThe 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.\ndisclosure: IFRS 4 39C a - Expiry date 2021-01-01\nifrs-full\nLiabilitiesToWhichSignificantRestrictionsApply\nX instant, credit\nLiabilities to which significant restrictions apply\nThe 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.\ndisclosure: IFRS 12 13 c\nifrs-full\nLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract\nLiabilities under insurance contracts and reinsurance contracts issued [abstract]\nifrs-full\nLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear\nX instant, credit\nLiabilities with significant risk of material adjustments within next financial year\nThe 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.\ndisclosure: IAS 1 125 b\nifrs-full\nLiabilityAssetOfDefinedBenefitPlans\nX instant, credit\nNet defined benefit liability (asset)\nThe 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]]\ndisclosure: IAS 19 140 a\nifrs-full\nLicenceFeeIncome\nX duration, credit\nLicence fee income\nThe amount of income arising from licence fees.\ncommon practice: IAS 1 112 c\nifrs-full\nLicencesAndFranchises\nX instant, debit\nLicences and franchises\nThe 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]\nexample: IAS 38 119 d\nifrs-full\nLicencesAndFranchisesMember\nmember\nLicences and franchises [member]\nThis 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]\nexample: IAS 38 119 d\nifrs-full\nLicencesMember\nmember\nLicences [member]\nThis 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]\ncommon practice: IAS 38 119\nifrs-full\nLifeInsuranceContractsMember\nmember\nLife insurance contracts [member]\nThis member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nLifetimeExpectedCreditLossesMember\nmember\nLifetime expected credit losses [member]\nThis 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]]\ndisclosure: IFRS 7 35H b, disclosure: IFRS 7 35M b\nifrs-full\nLimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved\ntext\nDescription of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved\nThe 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.\ndisclosure: IFRS 7 41 b\nifrs-full\nLineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill\ntext\nDescription of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included\nThe 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]\ndisclosure: IAS 38 118 d\nesef_cor\nLineItemsNotDimensionallyQualified\ntable\nLine items not dimensionally qualified\nifrs-full\nLineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets\ntext\nDescription of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets\nThe 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]\ndisclosure: IFRS 7 42E a\nifrs-full\nLiquidityRiskMember\nmember\nLiquidity risk [member]\nThis 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]\ndisclosure: 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\nifrs-full\nLivingAnimalsMember\nmember\nLiving animals [member]\nThis member stands for living animals.\ncommon practice: IAS 41 41\nifrs-full\nLoanCommitmentsMember\nmember\nLoan commitments [member]\nThis member stands for firm commitments to provide credit under pre-specified terms and conditions.\ndisclosure: IFRS 7 B8E, disclosure: IFRS 7 35M\nifrs-full\nLoansAcquiredInBusinessCombinationMember\nmember\nLoans acquired in business combination [member]\nThis member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]\nexample: IFRS 3 B64 h\nifrs-full\nLoansAndAdvancesToBanks\nX instant, debit\nLoans and advances to banks\nThe amount of loans and advances the entity has made to banks.\ncommon practice: IAS 1 55\nifrs-full\nLoansAndAdvancesToCustomers\nX instant, debit\nLoans and advances to customers\nThe amount of loans and advances the entity has made to customers.\ncommon practice: IAS 1 55\nifrs-full\nLoansAndReceivables\nX instant, debit\nLoans and receivables\nThe 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]\ndisclosure: IFRS 7 8 c - Expiry date 2021-01-01\nifrs-full\nLoansAndReceivablesCategoryMember\nmember\nLoans and receivables, category [member]\nThis member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]\ndisclosure: IFRS 7 8 c - Expiry date 2021-01-01\nifrs-full\nLoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment\nX instant, credit\nLoans payable in breach which permitted lender to demand accelerated repayment\nThe amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.\ndisclosure: IFRS 7 19\nifrs-full\nLoansPayableInDefault\nX instant, credit\nLoans payable in default\nThe amount of loans payable in default.\ndisclosure: IFRS 7 18 b\nifrs-full\nLoansReceived\nX instant, credit\nLoans received\nThe amount of loans received.\ncommon practice: IAS 1 112 c\nifrs-full\nLoansToGovernment\nX instant, debit\nLoans to government\nThe amount of loans to government made by the entity.\ncommon practice: IAS 1 55\nifrs-full\nLoansToGovernmentMember\nmember\nLoans to government [member]\nThis member stands for loans made to government.\ncommon practice: IAS 1 112 c\nifrs-full\nLongtermBorrowings\nX instant, credit\nNon-current portion of non-current borrowings\nThe non-current portion of non-current borrowings. [Refer: Borrowings]\ncommon practice: IAS 1 55\nifrs-full\nLongtermBorrowingsMember\nmember\nLong-term borrowings [member]\nThis member stands for long-term borrowings. [Refer: Borrowings]\nexample: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C\nifrs-full\nLongtermContractsMember\nmember\nLong-term contracts [member]\nThis member stands for long-term contracts with customers.\nexample: IFRS 15 B89 e\nifrs-full\nLongtermDeposits\nX instant, debit\nLong-term deposits\nThe amount of long-term deposits held by the entity.\ncommon practice: IAS 1 55\nifrs-full\nLongtermLegalProceedingsProvision\nX instant, credit\nNon-current legal proceedings provision\nThe amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]\nexample: IAS 37 Example 10 A court case, example: IAS 37 87\nifrs-full\nLongtermMiscellaneousOtherProvisions\nX instant, credit\nNon-current miscellaneous other provisions\nThe amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]\ncommon practice: IAS 1 78 d\nifrs-full\nLongtermOnerousContractsProvision\nX instant, credit\nNon-current onerous contracts provision\nThe amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]\nexample: IAS 37 66\nifrs-full\nLongtermProvisionForDecommissioningRestorationAndRehabilitationCosts\nX instant, credit\nNon-current provision for decommissioning, restoration and rehabilitation costs\nThe amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]\nexample: IAS 37 D Examples: Disclosures, example: IAS 37 87\nifrs-full\nLongtermRestructuringProvision\nX instant, credit\nNon-current restructuring provision\nThe amount of non-current provision for restructuring. [Refer: Restructuring provision]\nexample: IAS 37 70\nifrs-full\nLongtermWarrantyProvision\nX instant, credit\nNon-current warranty provision\nThe amount of non-current provision for warranties. [Refer: Warranty provision]\nexample: IAS 37 Example 1 Warranties, example: IAS 37 87\nifrs-full\nLossComponentMember\nmember\nLoss component [member]\nThis 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]]\ndisclosure: IFRS 17 100 b - Effective 2021-01-01\nifrs-full\nLossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost\nX duration, debit\nLosses arising from derecognition of financial assets measured at amortised cost\nThe 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]\ndisclosure: IFRS 7 20A\nifrs-full\nLossesIncurredInRelationToInterestsInStructuredEntities\nX duration, debit\nLosses incurred in relation to interests in structured entities\nThe amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]\nexample: IFRS 12 B26 b\nifrs-full\nLossesOnChangeInFairValueOfDerivatives\nX duration, debit\nLosses on change in fair value of derivatives\nThe losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]\ncommon practice: IAS 1 85\nifrs-full\nLossesOnDisposalsOfInvestmentProperties\nX duration, debit\nLosses on disposals of investment properties\nThe losses on disposals of investment properties. [Refer: Investment property]\ncommon practice: IAS 1 112 c\nifrs-full\nLossesOnDisposalsOfInvestments\nX duration, debit\nLosses on disposals of investments\nThe losses on the disposal of investments.\ndisclosure: IAS 1 98 d\nifrs-full\nLossesOnDisposalsOfNoncurrentAssets\nX duration, debit\nLosses on disposals of non-current assets\nThe losses on disposals of non-current assets. [Refer: Non-current assets]\ncommon practice: IAS 1 112 c\nifrs-full\nLossesOnDisposalsOfPropertyPlantAndEquipment\nX duration, debit\nLosses on disposals of property, plant and equipment\nThe losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 1 98 c\nifrs-full\nLossesOnLitigationSettlements\nX duration, debit\nLosses on litigation settlements\nThe losses on settlements of litigation.\ndisclosure: IAS 1 98 f\nifrs-full\nLTELicencesMember\nmember\nLTE licences [member]\nThis member stands for Long Term Evolution licenses. [Refer: Licences and franchises]\ncommon practice: IAS 38 119\nifrs-full\nMachinery\nX instant, debit\nMachinery\nThe amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]\nexample: IAS 16 37 c\nifrs-full\nMachineryMember\nmember\nMachinery [member]\nThis member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]\nexample: IAS 16 37 c\nifrs-full\nMajorBusinessCombinationMember\nmember\nMajor business combination [member]\nThis member stands for major business combinations. [Refer: Business combinations [member]]\nexample: IAS 10 22 a\nifrs-full\nMajorComponentsOfTaxExpenseIncomeAbstract\nMajor components of tax expense (income) [abstract]\nifrs-full\nMajorCustomersAxis\naxis\nMajor customers [axis]\nThe 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.\ndisclosure: IFRS 8 34\nifrs-full\nMajorCustomersMember\nmember\nCustomers [member]\nThis member stands for customers. It also represents the standard value for the ‘ Major customers ’ axis if no other member is used.\ndisclosure: IFRS 8 34\nifrs-full\nMajorOrdinaryShareTransactionsMember\nmember\nMajor ordinary share transactions [member]\nThis member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]\nexample: IAS 10 22 f\nifrs-full\nMajorPurchasesOfAssetsMember\nmember\nMajor purchases of assets [member]\nThis member stands for major purchases of assets.\nexample: IAS 10 22 c\nifrs-full\nManagementConclusionOnFairPresentationAsConsequenceOfDeparture\ntext\nManagement conclusion on fair presentation as consequence of departure\nThe 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.\ndisclosure: IAS 1 20 a\nifrs-full\nMandatoryReserveDepositsAtCentralBanks\nX instant, debit\nMandatory reserve deposits at central banks\nThe amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.\ncommon practice: IAS 1 112 c\nifrs-full\nMarketApproachMember\nmember\nMarket approach [member]\nThis 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.\nexample: IFRS 13 62\nifrs-full\nMarketComparableCompaniesMember\nmember\nMarket comparable companies [member]\nThis 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]]\nexample: IFRS 13 IE63, example: IFRS 13 B5\nifrs-full\nMarketComparablePricesMember\nmember\nMarket comparable prices [member]\nThis 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]]\nexample: IFRS 13 IE63, example: IFRS 13 B5\nifrs-full\nMarketRiskMember\nmember\nMarket risk [member]\nThis 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]]\ndisclosure: 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\nifrs-full\nMarketsOfCustomersAxis\naxis\nMarkets of customers [axis]\nThe 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.\nexample: IFRS 15 B89 c\nifrs-full\nMarketsOfCustomersMember\nmember\nMarkets of customers [member]\nThis 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.\nexample: IFRS 15 B89 c\nifrs-full\nMastheadsAndPublishingTitles\nX instant, debit\nMastheads and publishing titles\nThe amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 119 b\nifrs-full\nMastheadsAndPublishingTitlesMember\nmember\nMastheads and publishing titles [member]\nThis 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]\nexample: IAS 38 119 b\nifrs-full\nMaterialIncomeAndExpenseAbstract\nMaterial income and expense [abstract]\nifrs-full\nMaterialReconcilingItemsMember\nmember\nMaterial reconciling items [member]\nThis member stands for material adjustments used to reconcile items in the entity's financial statements.\ndisclosure: IFRS 8 28\nifrs-full\nMatrixPricingMember\nmember\nMatrix pricing [member]\nThis 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]]\nexample: IFRS 13 B7\nifrs-full\nMatureBiologicalAssetsMember\nmember\nMature biological assets [member]\nThis 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]\nexample: IAS 41 43\nifrs-full\nMaturityAnalysisForDerivativeFinancialLiabilities\ntext block\nDisclosure of maturity analysis for derivative financial liabilities [text block]\nThe 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]\ndisclosure: IFRS 7 39 b\nifrs-full\nMaturityAnalysisForNonderivativeFinancialLiabilities\ntext block\nDisclosure of maturity analysis for non-derivative financial liabilities [text block]\nThe 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]\ndisclosure: IFRS 7 39 a\nifrs-full\nMaturityAxis\naxis\nMaturity [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nMaximumExposureToCreditRisk\nX instant\nMaximum exposure to credit risk\nThe 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]]\ndisclosure: IFRS 7 35K a, disclosure: IFRS 7 36 a - Expiry date 2021-01-01\nifrs-full\nMaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied\nX instant\nMaximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied\nThe 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]\ndisclosure: IFRS 7 36 a\nifrs-full\nMaximumExposureToCreditRiskOfFinancialAssets\nX instant\nMaximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 9 a\nifrs-full\nMaximumExposureToCreditRiskOfLoansOrReceivables\nX instant\nMaximum exposure to credit risk of loans or receivables\nThe maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]\ndisclosure: IFRS 7 9 a - Expiry date 2021-01-01\nifrs-full\nMaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17\nX instant\nMaximum exposure to credit risk that arises from contracts within scope of IFRS 17\nThe 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]]\ndisclosure: IFRS 17 131 a - Effective 2021-01-01\nifrs-full\nMaximumExposureToLossFromContinuingInvolvement\nX instant\nMaximum exposure to loss from continuing involvement\nThe amount that best represents the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets.\ndisclosure: IFRS 7 42E c\nifrs-full\nMaximumExposureToLossFromInterestsInStructuredEntities\nX instant\nMaximum exposure to loss from interests in structured entities\nThe amount that best represents the entity's maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]\ndisclosure: IFRS 12 29 c\nifrs-full\nMaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties\nX instant, credit\nMaximum limit of losses of structured entities which entity is required to absorb before other parties\nThe maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]\nexample: IFRS 12 B26 d\nifrs-full\nMeasurementAxis\naxis\nMeasurement [axis]\nThe 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.\ndisclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a\nifrs-full\nMeasurementBasesPropertyPlantAndEquipment\ntext\nMeasurement bases, property, plant and equipment\nThe 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]\ndisclosure: IAS 16 73 a\nifrs-full\nMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration\nX duration\nMeasurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration\nThe 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]]\ndisclosure: IFRS 3 B67 a iii\nifrs-full\nMediaProductionExpense\nX duration, debit\nMedia production expense\nThe amount of expense arising from media production.\ncommon practice: IAS 1 112 c\nifrs-full\nMerchandise\nX instant, debit\nCurrent merchandise\nA classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]\nexample: IAS 1 78 c, common practice: IAS 2 37\nifrs-full\nMergerReserve\nX instant, credit\nMerger reserve\nA component of equity that may result in relation to a business combination outside the scope of IFRS 3.\ncommon practice: IAS 1 55\nifrs-full\nMergerReserveMember\nmember\nMerger reserve [member]\nThis member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.\ncommon practice: IAS 1 108\nifrs-full\nMethodOfAssessmentOfExpectedCreditLossesAxis\naxis\nMethod of assessment of expected credit losses [axis]\nThe 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.\nexample: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I\nifrs-full\nMethodOfAssessmentOfExpectedCreditLossesMember\nmember\nMethod of assessment of expected credit losses [member]\nThis 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.\nexample: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I\nifrs-full\nMethodOfDeterminingFairValueOfInstrumentsOrInterests\ntext\nDescription of method of measuring fair value of instruments or interests\nThe 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]]\ndisclosure: IFRS 3 B64 f iv\nifrs-full\nMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis\ntext\nDescription of methods and assumptions used in preparing sensitivity analysis\nThe 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]]\ndisclosure: IFRS 7 40 b\nifrs-full\nMethodsOfGenerationAxis\naxis\nMethods of generation [axis]\nThe 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.\ndisclosure: IAS 38 118\nifrs-full\nMethodsOfGenerationMember\nmember\nMethods of generation [member]\nThis 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.\ndisclosure: IAS 38 118\nifrs-full\nMethodsOfTranslationUsedToDetermineSupplementaryInformation\ntext\nDescription of methods of translation used to determine supplementary information\nThe 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.\ndisclosure: IAS 21 57 c\nifrs-full\nMethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk\ntext\nDescription of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk\nThe 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]\ndisclosure: IFRS 7 11 a\nifrs-full\nMethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables\ntext\nDescription of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables\nThe 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.\ndisclosure: IFRS 7 41 a\nifrs-full\nMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis\naxis\nMethods used to measure contracts within scope of IFRS 17 [axis]\nThe 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.\ndisclosure: IFRS 17 117 a - Effective 2021-01-01\nifrs-full\nMethodsUsedToMeasureContractsWithinScopeOfIFRS17Member\nmember\nMethods used to measure contracts within scope of IFRS 17 [member]\nThis 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.\ndisclosure: IFRS 17 117 a - Effective 2021-01-01\nifrs-full\nMethodsUsedToMeasureRisk\ntext\nMethods used to measure risk\nThe description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 33 b\nifrs-full\nMethodUsedToAccountForInvestmentsInAssociates\ntext\nMethod used to account for investments in associates\nThe description of the method used to account for investments in associates. [Refer: Associates [member]]\ndisclosure: IAS 27 16 c, disclosure: IAS 27 17 c\nifrs-full\nMethodUsedToAccountForInvestmentsInJointVentures\ntext\nMethod used to account for investments in joint ventures\nThe description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]\ndisclosure: IAS 27 16 c, disclosure: IAS 27 17 c\nifrs-full\nMethodUsedToAccountForInvestmentsInSubsidiaries\ntext\nMethod used to account for investments in subsidiaries\nThe description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]\ndisclosure: IAS 27 16 c, disclosure: IAS 27 17 c\nifrs-full\nMethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination\ntext\nMethod used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination\nThe 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]]\ndisclosure: IFRS 3 B64 l iv\nifrs-full\nMiningAssets\nX instant, debit\nMining assets\nThe amount of assets related to mining activities of the entity.\ncommon practice: IAS 16 37\nifrs-full\nMiningAssetsMember\nmember\nMining assets [member]\nThis member stands for mining assets. [Refer: Mining assets]\ncommon practice: IAS 16 37\nifrs-full\nMiningPropertyMember\nmember\nMining property [member]\nThis member stands for property related to mining activities.\ncommon practice: IAS 16 37\nifrs-full\nMiningRightsMember\nmember\nMining rights [member]\nThis member stands for rights related to mining activities.\ncommon practice: IAS 38 119\nifrs-full\nMiscellaneousAssetsAbstract\nMiscellaneous assets [abstract]\nifrs-full\nMiscellaneousComponentsOfEquityAbstract\nMiscellaneous components of equity [abstract]\nifrs-full\nMiscellaneousCurrentAssetsAbstract\nMiscellaneous current assets [abstract]\nifrs-full\nMiscellaneousCurrentLiabilitiesAbstract\nMiscellaneous current liabilities [abstract]\nifrs-full\nMiscellaneousEquityAbstract\nMiscellaneous equity [abstract]\nifrs-full\nMiscellaneousLiabilitiesAbstract\nMiscellaneous liabilities [abstract]\nifrs-full\nMiscellaneousNoncurrentAssetsAbstract\nMiscellaneous non-current assets [abstract]\nifrs-full\nMiscellaneousNoncurrentLiabilitiesAbstract\nMiscellaneous non-current liabilities [abstract]\nifrs-full\nMiscellaneousOtherComprehensiveIncomeAbstract\nMiscellaneous other comprehensive income [abstract]\nifrs-full\nMiscellaneousOtherOperatingExpense\nX duration, debit\nMiscellaneous other operating expense\nThe amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]\ncommon practice: IAS 1 112 c\nifrs-full\nMiscellaneousOtherOperatingIncome\nX duration, credit\nMiscellaneous other operating income\nThe amount of miscellaneous other operating income. [Refer: Other operating income (expense)]\ncommon practice: IAS 1 112 c\nifrs-full\nMiscellaneousOtherProvisions\nX instant, credit\nMiscellaneous other provisions\nThe amount of miscellaneous other provisions. [Refer: Other provisions]\ncommon practice: IAS 1 78 d\nifrs-full\nMiscellaneousOtherProvisionsAbstract\nMiscellaneous other provisions [abstract]\nifrs-full\nMiscellaneousOtherProvisionsMember\nmember\nMiscellaneous other provisions [member]\nThis member stands for miscellaneous other provisions. [Refer: Other provisions [member]]\ndisclosure: IAS 37 84\nifrs-full\nMiscellaneousOtherReservesMember\nmember\nMiscellaneous other reserves [member]\nThis 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]]\ncommon practice: IAS 1 108\nifrs-full\nMiscellaneousTimeBandsAbstract\nMiscellaneous time bands [abstract]\nifrs-full\nModelUsedToMeasureInvestmentProperty\ntext\nExplanation of whether entity applied fair value model or cost model to measure investment property\nThe 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]\ndisclosure: IAS 40 75 a\nifrs-full\nMortgagesMember\nmember\nMortgages [member]\nThis 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.\nexample: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20B\nifrs-full\nMotorVehicles\nX instant, debit\nMotor vehicles\nThe amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]\nexample: IAS 16 37 f\nifrs-full\nMotorVehiclesMember\nmember\nMotor vehicles [member]\nThis 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]\nexample: IAS 16 37 f\nifrs-full\nMultiemployerDefinedBenefitPlansMember\nmember\nMulti-employer defined benefit plans [member]\nThis 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]]\ndisclosure: IAS 19 33 b, disclosure: IAS 19 34 b\nifrs-full\nMultiperiodExcessEarningsMethodMember\nmember\nMulti-period excess earnings method [member]\nThis 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]]\nexample: IFRS 13 B11 c\nifrs-full\nNameOfAcquiree\ntext\nName of acquiree\nThe name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 a\nifrs-full\nNameOfAssociate\ntext\nName of associate\nThe name of an associate. [Refer: Associates [member]]\ndisclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i\nifrs-full\nNameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse\ntext\nName of entity whose consolidated financial statements have been produced for public use\nThe 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]]\ndisclosure: IAS 27 16 a\nifrs-full\nNameOfGovernmentAndNatureOfRelationshipWithGovernment\ntext\nName of government and nature of relationship with government\nThe name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]\ndisclosure: IAS 24 26 a\nifrs-full\nNameOfJointOperation\ntext\nName of joint operation\nThe name of a joint operation. [Refer: Joint operations [member]]\ndisclosure: IFRS 12 21 a i\nifrs-full\nNameOfJointVenture\ntext\nName of joint venture\nThe name of a joint venture. [Refer: Joint ventures [member]]\ndisclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i\nifrs-full\nNameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements\ntext\nName of most senior parent entity producing publicly available financial statements\nThe name of most senior parent entity producing publicly available financial statements.\ndisclosure: IAS 24 13\nifrs-full\nNameOfParentEntity\ntext\nName of parent entity\nThe name of the entity's parent. [Refer: Parent [member]]\ndisclosure: IAS 1 138 c, disclosure: IAS 24 13\nifrs-full\nNameOfReportingEntityOrOtherMeansOfIdentification\ntext\nName of reporting entity or other means of identification\nThe name of the reporting entity or other means of identification.\ndisclosure: IAS 1 51 a\nifrs-full\nNameOfSubsidiary\ntext\nName of subsidiary\nThe name of a subsidiary. [Refer: Subsidiaries [member]]\ndisclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 12 a, disclosure: IFRS 12 19B a\nifrs-full\nNameOfUltimateParentOfGroup\ntext\nName of ultimate parent of group\nThe name of the ultimate controlling party of the group.\ndisclosure: IAS 1 138 c, disclosure: IAS 24 13\nifrs-full\nNamesOfEmployersAndEmployeeGroupsCovered\ntext\nNames of employers and employee groups covered\nThe names of employers and employee groups covered in retirement benefit plans.\ndisclosure: IAS 26 36 a\nifrs-full\nNatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition\ntext\nDescription of nature of transferred financial assets that are not derecognised in their entirety\nThe 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]\ndisclosure: IFRS 7 42D a\nifrs-full\nNatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed\ntext\nDescription of nature of risks and rewards of ownership to which entity is exposed\nThe 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]\ndisclosure: IFRS 7 42D b\nifrs-full\nNetAmountArisingFromInsuranceContractsMember\nmember\nNet amount arising from insurance contracts [member]\nThis 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]]\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nNetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged\nX instant, credit\nNet amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged\nThe 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]]\nexample: IFRS 7 B11D c\nifrs-full\nNetAssetsLiabilities\nX instant, debit\nAssets (liabilities)\nThe amount of assets less the amount of liabilities.\ncommon practice: IAS 1 112 c, example: IFRS 1 IG63\nifrs-full\nNetAssetsLiabilitiesAbstract\nNet assets (liabilities) [abstract]\nifrs-full\nNetAssetValueMember\nmember\nNet asset value [member]\nThis member stands for a valuation technique that compares the value of assets and liabilities.\nexample: IFRS 13 IE63, example: IFRS 13 93 d\nifrs-full\nNetCurrentAssetsLiabilitiesAbstract\nNet current assets (liabilities) [abstract]\nifrs-full\nNetDebt\nX instant, credit\nNet debt\nThe amount of net debt of the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nNetDeferredTaxAssets\nX instant, debit\nNet deferred tax assets\nThe 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]\ncommon practice: IAS 12 81 g i\nifrs-full\nNetDeferredTaxAssetsAndLiabilitiesAbstract\nNet deferred tax assets and liabilities [abstract]\nifrs-full\nNetDeferredTaxLiabilities\nX instant, credit\nNet deferred tax liabilities\nThe 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]\ncommon practice: IAS 12 81 g i\nifrs-full\nNetDefinedBenefitLiabilityAssetAxis\naxis\nNet defined benefit liability (asset) [axis]\nThe 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.\ndisclosure: IAS 19 140 a\nifrs-full\nNetDefinedBenefitLiabilityAssetMember\nmember\nNet defined benefit liability (asset) [member]\nThis 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)]\ndisclosure: IAS 19 140 a\nifrs-full\nNetEarnedPremium\nX duration, credit\nNet earned premium\nThe amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]\ncommon practice: IAS 1 85\nifrs-full\nNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements\nX instant, debit\nNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements\nThe 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.\ndisclosure: IFRS 7 13C e\nifrs-full\nNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract\nNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]\nifrs-full\nNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition\nX instant, debit\nNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position\nThe 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]\ndisclosure: IFRS 7 13C c\nifrs-full\nNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract\nNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]\nifrs-full\nNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements\nX instant, credit\nNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements\nThe 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.\ndisclosure: IFRS 7 13C e\nifrs-full\nNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract\nNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]\nifrs-full\nNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition\nX instant, credit\nNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position\nThe 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]\ndisclosure: IFRS 7 13C c\nifrs-full\nNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract\nNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]\nifrs-full\nNetForeignExchangeGain\nX duration, credit\nNet foreign exchange gain\nThe net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]\ncommon practice: IAS 21 52 a\nifrs-full\nNetForeignExchangeLoss\nX duration, debit\nNet foreign exchange loss\nThe net loss arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]\ncommon practice: IAS 21 52 a\nifrs-full\nNetInvestmentInFinanceLease\nX instant, debit\nNet investment in finance lease\nThe 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.\ndisclosure: IFRS 16 94\nifrs-full\nNetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember\nmember\nNet liabilities or assets for remaining coverage excluding loss component [member]\nThis 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]]\ndisclosure: IFRS 17 100 a - Effective 2021-01-01\nifrs-full\nNetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss\nX duration, credit\nNet movement in deferred tax arising from regulatory deferral account balances related to profit or loss\nThe 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)]\ndisclosure: IFRS 14 24, disclosure: IFRS 14 B12 b\nifrs-full\nNetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss\nX duration, credit\nNet movement in other regulatory deferral account balances related to profit or loss\nThe 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]\ncommon practice: IFRS 14 IE5, common practice: IFRS 14 25\nifrs-full\nNetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract\nNet movement in regulatory deferral account balances related to other comprehensive income [abstract]\nifrs-full\nNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss\nX duration, credit\nNet movement in regulatory deferral account balances related to profit or loss\nThe amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]\ndisclosure: IFRS 14 23, disclosure: IFRS 14 35\nifrs-full\nNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract\nNet movement in regulatory deferral account balances related to profit or loss [abstract]\nifrs-full\nNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax\nX duration, credit\nNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax\nThe 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]\ndisclosure: IFRS 14 24, disclosure: IFRS 14 B12 a\nifrs-full\nNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract\nNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]\nifrs-full\nNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests\nX duration, credit\nNet movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests\nThe 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]\ndisclosure: IFRS 14 B25\nifrs-full\nNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation\nX duration, credit\nNet movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation\nThe 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]]\ndisclosure: IFRS 14 25\nifrs-full\nNetworkInfrastructureMember\nmember\nNetwork infrastructure [member]\nThis member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 37\nifrs-full\nNewIFRSsAxis\naxis\nNew IFRSs [axis]\nThe 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.\ndisclosure: IAS 8 30 b\nifrs-full\nNewIFRSsMember\nmember\nNew IFRSs [member]\nThis 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]]\ndisclosure: IAS 8 30 b\nifrs-full\nNewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination\nX duration, credit\nNew liabilities, contingent liabilities recognised in business combination\nThe amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]\ncommon practice: IFRS 3 B67 c\nifrs-full\nNewProvisionsOtherProvisions\nX duration, credit\nNew provisions, other provisions\nThe amount recognised for new other provisions. [Refer: Other provisions]\ncommon practice: IAS 37 84 b\nifrs-full\nNineYearsBeforeReportingYearMember\nmember\nNine years before reporting year [member]\nThis member stands for a year that ended nine years before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nNominalAmountOfHedgingInstrument\nX.XX instant\nNominal amount of hedging instrument\nThe nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]\ndisclosure: IFRS 7 23B a, disclosure: IFRS 7 24A d\nifrs-full\nNominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk\nX instant\nNominal 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\nThe 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]]\ndisclosure: IFRS 7 24G c\nifrs-full\nNonadjustingEventsAfterReportingPeriodAxis\naxis\nNon-adjusting events after reporting period [axis]\nThe 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.\ndisclosure: IAS 10 21\nifrs-full\nNonadjustingEventsMember\nmember\nNon-adjusting events after reporting period [member]\nThis 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.\ndisclosure: IAS 10 21\nifrs-full\nNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue\nX instant, debit\nNon-cash assets declared for distribution to owners before financial statements authorised for issue\nThe 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.\ndisclosure: IFRIC 17 17 b\nifrs-full\nNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue\nX instant, debit\nNon-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value\nThe 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]\ndisclosure: IFRIC 17 17 c\nifrs-full\nNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral\nX instant, debit\nNon-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral\nThe 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.\ndisclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a - Expiry date 2021-01-01\nifrs-full\nNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate\nX instant, credit\nNon-controlling interest in acquiree recognised at acquisition date\nThe 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]]\ndisclosure: IFRS 3 B64 o i\nifrs-full\nNoncontrollingInterests\nX instant, credit\nNon-controlling interests\nThe amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]\ndisclosure: IAS 1 54 q, disclosure: IFRS 10 22, disclosure: IFRS 12 12 f\nifrs-full\nNoncontrollingInterestsMember\nmember\nNon-controlling interests [member]\nThis member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.\ndisclosure: IAS 1 106\nifrs-full\nNoncurrentAccruedIncome\nX instant, debit\nNon-current accrued income\nThe amount of non-current accrued income. [Refer: Accrued income]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentAdvances\nX instant, credit\nNon-current advances received\nThe non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentAssets\nX instant, debit\nNon-current assets\nThe amount of assets that do not meet the definition of current assets. [Refer: Current assets]\ndisclosure: IAS 1 66, disclosure: IFRS 12 B12 b ii, example: IFRS 12 B10 b\nifrs-full\nNoncurrentAssetsAbstract\nNon-current assets [abstract]\nifrs-full\nNoncurrentAssetsHeldForSaleMember\nmember\nNon-current assets held for sale [member]\nThis 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]\nexample: IFRS 13 IE60, example: IFRS 13 94, common practice: IFRS 5 38\nifrs-full\nNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners\nX instant, debit\nNon-current assets or disposal groups classified as held for distribution to owners\nThe amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]\ndisclosure: IFRS 5 38, disclosure: IFRS 5 5A\nifrs-full\nNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale\nX instant, debit\nNon-current assets or disposal groups classified as held for sale\nThe amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]\ndisclosure: IFRS 5 38\nifrs-full\nNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember\nmember\nNon-current assets or disposal groups classified as held for sale [member]\nThis 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]]\ncommon practice: IAS 36 127\nifrs-full\nNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners\nX instant, debit\nNon-current assets or disposal groups classified as held for sale or as held for distribution to owners\nThe 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]\ndisclosure: IAS 1 54 j\nifrs-full\nNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract\nNon-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]\nifrs-full\nNoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts\nX instant, debit\nNon-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts\nThe 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]]\ndisclosure: IFRS 8 33 b\nifrs-full\nNoncurrentAssetsRecognisedAsOfAcquisitionDate\nX instant, debit\nNon-current assets recognised as of acquisition date\nThe amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Business combinations [member]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nNoncurrentBiologicalAssets\nX instant, debit\nNon-current biological assets\nThe amount of non-current biological assets. [Refer: Biological assets]\ndisclosure: IAS 1 54 f\nifrs-full\nNoncurrentBiologicalAssetsMember\nmember\nNon-current biological assets [member]\nThis member stands for non-current biological assets. [Refer: Biological assets]\ncommon practice: IAS 41 50\nifrs-full\nNoncurrentContractAssets\nX instant, debit\nNon-current contract assets\nThe amount of non-current contract assets. [Refer: Contract assets]\ndisclosure: IFRS 15 105\nifrs-full\nNoncurrentContractLiabilities\nX instant, credit\nNon-current contract liabilities\nThe amount of non-current contract liabilities. [Refer: Contract liabilities]\ndisclosure: IFRS 15 105\nifrs-full\nNoncurrentDebtInstrumentsIssued\nX instant, credit\nNon-current debt instruments issued\nThe amount of non-current debt instruments issued. [Refer: Debt instruments issued]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentDepositsFromCustomers\nX instant, credit\nNon-current deposits from customers\nThe amount of non-current deposits from customers. [Refer: Deposits from customers]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentDerivativeFinancialAssets\nX instant, debit\nNon-current derivative financial assets\nThe amount of non-current derivative financial assets. [Refer: Derivative financial assets]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentDerivativeFinancialLiabilities\nX instant, credit\nNon-current derivative financial liabilities\nThe amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentDividendPayables\nX instant, credit\nNon-current dividend payables\nThe amount of non-current dividend payables. [Refer: Dividend payables]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentExciseTaxPayables\nX instant, credit\nNon-current excise tax payables\nThe amount of non-current excise tax payables. [Refer: Excise tax payables]\ncommon practice: IAS 1 78\nifrs-full\nNoncurrentFinanceLeaseReceivables\nX instant, debit\nNon-current finance lease receivables\nThe amount of non-current finance lease receivables. [Refer: Finance lease receivables]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentFinancialAssets\nX instant, debit\nNon-current financial assets\nThe amount of non-current financial assets. [Refer: Financial assets]\ndisclosure: IFRS 7 25\nifrs-full\nNoncurrentFinancialAssetsAtAmortisedCost\nX instant, debit\nNon-current financial assets at amortised cost\nThe amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]\ndisclosure: IFRS 7 8 f\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nNon-current financial assets at fair value through other comprehensive income\nThe amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]\ndisclosure: IFRS 7 8 h\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract\nNon-current financial assets at fair value through other comprehensive income [abstract]\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss\nX instant, debit\nNon-current financial assets at fair value through profit or loss\nThe amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]\ndisclosure: IFRS 7 8 a\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract\nNon-current financial assets at fair value through profit or loss [abstract]\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading\nX instant, debit\nNon-current financial assets at fair value through profit or loss, classified as held for trading\nThe 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]\ncommon practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2021-01-01\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition\nX instant, debit\nNon-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue\nX instant, debit\nNon-current financial assets at fair value through profit or loss, mandatorily measured at fair value\nThe 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]\ndisclosure: IFRS 7 8 a\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments\nX instant, debit\nNon-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments\nThe 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]\ndisclosure: IFRS 7 8 a - Effective 2021-01-01\nifrs-full\nNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities\nX instant, debit\nNon-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities\nThe 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]\ndisclosure: IFRS 7 8 a - Effective 2021-01-01\nifrs-full\nNoncurrentFinancialAssetsAvailableforsale\nX instant, debit\nNon-current financial assets available-for-sale\nThe amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]\ndisclosure: IFRS 7 8 d - Expiry date 2021-01-01\nifrs-full\nNoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nNon-current financial assets measured at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 8 h\nifrs-full\nNoncurrentFinancialLiabilities\nX instant, credit\nNon-current financial liabilities\nThe amount of non-current financial liabilities. [Refer: Financial liabilities]\ndisclosure: IFRS 7 25\nifrs-full\nNoncurrentFinancialLiabilitiesAtAmortisedCost\nX instant, credit\nNon-current financial liabilities at amortised cost\nThe amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]\ndisclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f - Expiry date 2021-01-01\nifrs-full\nNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss\nX instant, credit\nNon-current financial liabilities at fair value through profit or loss\nThe amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]\ndisclosure: IFRS 7 8 e\nifrs-full\nNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract\nNon-current financial liabilities at fair value through profit or loss [abstract]\nifrs-full\nNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading\nX instant, credit\nNon-current financial liabilities at fair value through profit or loss, classified as held for trading\nThe 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition\nX instant, credit\nNon-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently\nThe 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]\ndisclosure: IFRS 7 8 e\nifrs-full\nNoncurrentGovernmentGrants\nX instant, credit\nNon-current government grants\nThe amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentHeldtomaturityInvestments\nX instant, debit\nNon-current held-to-maturity investments\nThe amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]\ndisclosure: IFRS 7 8 b - Expiry date 2021-01-01\nifrs-full\nNoncurrentInterestPayable\nX instant, credit\nNon-current interest payable\nThe amount of non-current interest payable. [Refer: Interest payable]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentInterestReceivable\nX instant, debit\nNon-current interest receivable\nThe amount of non-current interest receivable. [Refer: Interest receivable]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentInventories\nX instant, debit\nNon-current inventories\nThe amount of non-current inventories. [Refer: Inventories]\ndisclosure: IAS 1 54 g\nifrs-full\nNoncurrentInventoriesArisingFromExtractiveActivitiesAbstract\nNon-current inventories arising from extractive activities [abstract]\nifrs-full\nNoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome\nX instant, debit\nNon-current investments in equity instruments designated at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 8 h\nifrs-full\nNoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod\nX instant, debit\nNon-current investments other than investments accounted for using equity method\nThe 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]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentLeaseLiabilities\nX instant, credit\nNon-current lease liabilities\nThe amount of non-current lease liabilities. [Refer: Lease liabilities]\ndisclosure: IFRS 16 47 b\nifrs-full\nNoncurrentLeasePrepayments\nX instant, debit\nNon-current lease prepayments\nThe amount of non-current prepayments for leases. [Refer: Non-current prepayments]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentLiabilities\nX instant, credit\nNon-current liabilities\nThe amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]\ndisclosure: IAS 1 69, disclosure: IFRS 12 B12 b iv, example: IFRS 12 B10 b\nifrs-full\nNoncurrentLiabilitiesAbstract\nNon-current liabilities [abstract]\nifrs-full\nNoncurrentLiabilitiesRecognisedAsOfAcquisitionDate\nX instant, credit\nNon-current liabilities recognised as of acquisition date\nThe amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Business combinations [member]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nNoncurrentLoansAndReceivables\nX instant, debit\nNon-current loans and receivables\nThe amount of non-current loans and receivables. [Refer: Loans and receivables]\ndisclosure: IFRS 7 8 c - Expiry date 2021-01-01\nifrs-full\nNoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral\nX instant, debit\nNon-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral\nThe 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.\ndisclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a - Expiry date 2021-01-01\nifrs-full\nNoncurrentOreStockpiles\nX instant, debit\nNon-current ore stockpiles\nA classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nNoncurrentPayables\nX instant, credit\nTrade and other non-current payables\nThe amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]\ndisclosure: IAS 1 54 k\nifrs-full\nNoncurrentPayablesAbstract\nTrade and other non-current payables [abstract]\nifrs-full\nNoncurrentPayablesForPurchaseOfEnergy\nX instant, credit\nNon-current payables for purchase of energy\nThe amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]\ncommon practice: IAS 1 78\nifrs-full\nNoncurrentPayablesForPurchaseOfNoncurrentAssets\nX instant, credit\nNon-current payables for purchase of non-current assets\nThe amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]\ncommon practice: IAS 1 78\nifrs-full\nNoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax\nX instant, credit\nNon-current payables on social security and taxes other than income tax\nThe 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]\ncommon practice: IAS 1 78\nifrs-full\nNoncurrentPayablesToRelatedParties\nX instant, credit\nNon-current payables to related parties\nThe amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]\ncommon practice: IAS 1 78\nifrs-full\nNoncurrentPayablesToTradeSuppliers\nX instant, credit\nNon-current trade payables\nThe non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]\ncommon practice: IAS 1 78\nifrs-full\nNoncurrentPortionOfNoncurrentBondsIssued\nX instant, credit\nNon-current portion of non-current bonds issued\nThe non-current portion of non-current bonds issued. [Refer: Bonds issued]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract\nNon-current portion of non-current borrowings, by type [abstract]\nifrs-full\nNoncurrentPortionOfNoncurrentCommercialPapersIssued\nX instant, credit\nNon-current portion of non-current commercial papers issued\nThe non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentPortionOfNoncurrentLoansReceived\nX instant, credit\nNon-current portion of non-current loans received\nThe non-current portion of non-current loans received. [Refer: Loans received]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentPortionOfNoncurrentNotesAndDebenturesIssued\nX instant, credit\nNon-current portion of non-current notes and debentures issued\nThe non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentPortionOfNoncurrentSecuredBankLoansReceived\nX instant, credit\nNon-current portion of non-current secured bank loans received\nThe non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived\nX instant, credit\nNon-current portion of non-current unsecured bank loans received\nThe non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentPortionOfOtherNoncurrentBorrowings\nX instant, credit\nNon-current portion of other non-current borrowings\nThe non-current portion of non-current other borrowings. [Refer: Other borrowings]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentPrepayments\nX instant, debit\nNon-current prepayments\nThe amount of non-current prepayments. [Refer: Prepayments]\nexample: IAS 1 78 b\nifrs-full\nNoncurrentPrepaymentsAndNoncurrentAccruedIncome\nX instant, debit\nNon-current prepayments and non-current accrued income\nThe amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income]\ncommon practice: IAS 1 112 c\nifrs-full\nNoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstract\nNon-current prepayments and non-current accrued income [abstract]\nifrs-full\nNoncurrentProgrammingAssets\nX instant, debit\nNon-current programming assets\nThe amount of non-current programming assets. [Refer: Programming assets]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentProvisions\nX instant, credit\nNon-current provisions\nThe amount of non-current provisions. [Refer: Provisions]\ndisclosure: IAS 1 54 l\nifrs-full\nNoncurrentProvisionsAbstract\nNon-current provisions [abstract]\nifrs-full\nNoncurrentProvisionsForEmployeeBenefits\nX instant, credit\nNon-current provisions for employee benefits\nThe amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]\ndisclosure: IAS 1 78 d\nifrs-full\nNoncurrentReceivables\nX instant, debit\nTrade and other non-current receivables\nThe amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]\ndisclosure: IAS 1 54 h, disclosure: IAS 1 78 b\nifrs-full\nNoncurrentReceivablesAbstract\nTrade and other non-current receivables [abstract]\nifrs-full\nNoncurrentReceivablesDueFromAssociates\nX instant, debit\nNon-current receivables due from associates\nThe amount of non-current receivables due from associates. [Refer: Associates [member]]\ncommon practice: IAS 1 78 b\nifrs-full\nNoncurrentReceivablesDueFromJointVentures\nX instant, debit\nNon-current receivables due from joint ventures\nThe amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]\ncommon practice: IAS 1 78 b\nifrs-full\nNoncurrentReceivablesDueFromRelatedParties\nX instant, debit\nNon-current receivables due from related parties\nThe amount of non-current receivables due from related parties. [Refer: Related parties [member]]\nexample: IAS 1 78 b\nifrs-full\nNoncurrentReceivablesFromContractsWithCustomers\nX instant, debit\nNon-current receivables from contracts with customers\nThe amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]\ndisclosure: IFRS 15 105\nifrs-full\nNoncurrentReceivablesFromRentalOfProperties\nX instant, debit\nNon-current receivables from rental of properties\nThe amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]\ncommon practice: IAS 1 78 b\nifrs-full\nNoncurrentReceivablesFromSaleOfProperties\nX instant, debit\nNon-current receivables from sale of properties\nThe amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]\ncommon practice: IAS 1 78 b\nifrs-full\nNoncurrentReceivablesFromTaxesOtherThanIncomeTax\nX instant, debit\nNon-current receivables from taxes other than income tax\nThe amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]\ncommon practice: IAS 1 78 b\nifrs-full\nNoncurrentRecognisedAssetsDefinedBenefitPlan\nX instant, debit\nNon-current net defined benefit asset\nThe amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentRecognisedLiabilitiesDefinedBenefitPlan\nX instant, credit\nNon-current net defined benefit liability\nThe amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentRefundsProvision\nX instant, credit\nNon-current refunds provision\nThe amount of non-current provision for refunds. [Refer: Refunds provision]\nexample: IAS 37 Example 4 Refunds policy, example: IAS 37 87\nifrs-full\nNoncurrentRestrictedCashAndCashEquivalents\nX instant, debit\nNon-current restricted cash and cash equivalents\nThe amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]\ncommon practice: IAS 1 55\nifrs-full\nNoncurrentRetentionPayables\nX instant, credit\nNon-current retention payables\nThe amount of non-current retention payables. [Refer: Retention payables]\ncommon practice: IAS 1 78\nifrs-full\nNoncurrentTradeReceivables\nX instant, debit\nNon-current trade receivables\nThe amount of non-current trade receivables. [Refer: Trade receivables]\nexample: IAS 1 78 b\nifrs-full\nNoncurrentValueAddedTaxPayables\nX instant, credit\nNon-current value added tax payables\nThe amount of non-current value added tax payables. [Refer: Value added tax payables]\ncommon practice: IAS 1 78\nifrs-full\nNoncurrentValueAddedTaxReceivables\nX instant, debit\nNon-current value added tax receivables\nThe amount of non-current value added tax receivables. [Refer: Value added tax receivables]\ncommon practice: IAS 1 78 b\nifrs-full\nNonderivativeFinancialLiabilitiesUndiscountedCashFlows\nX instant, credit\nNon-derivative financial liabilities, undiscounted cash flows\nThe amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.\ndisclosure: IFRS 7 39 a\nifrs-full\nNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39\nX instant, credit\nNon-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39\nThe amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]\ndisclosure: IFRS 4 39C a - Expiry date 2021-01-01\nifrs-full\nNongovernmentCustomersMember\nmember\nNon-government customers [member]\nThis member stands for non-government customers. [Refer: Government [member]]\nexample: IFRS 15 B89 c\nifrs-full\nNoninsuranceAssetsAcquiredByExercisingRightsToRecoveries\nX instant, credit\nNon-insurance assets acquired by exercising rights to recoveries\nThe amount of non-insurance assets acquired by exercising rights to recoveries.\nexample: IFRS 4 IG22 h - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nNonlifeInsuranceContractsMember\nmember\nNon-life insurance contracts [member]\nThis member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nNonrecurringFairValueMeasurementMember\nmember\nNon-recurring fair value measurement [member]\nThis member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]\ndisclosure: IFRS 13 93 a\nifrs-full\nNonsubscriptionCirculationRevenue\nX duration, credit\nNon-subscription circulation revenue\nThe amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]\ncommon practice: IAS 1 112 c\nesef_cor\nNotesAccountingPoliciesAndMandatoryTags\nNotes, 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\nifrs-full\nNotesAndDebenturesIssued\nX instant, credit\nNotes and debentures issued\nThe amount of notes and debentures issued by the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nNotInternallyGeneratedMember\nmember\nNot internally generated [member]\nThis member stands for items that have not been internally generated by the entity.\ndisclosure: IAS 38 118\nifrs-full\nNotionalAmount\nX instant\nNotional amount\nThe nominal or face amount of a financial instrument, used to calculate payments made on that instrument.\ncommon practice: IAS 1 112 c\nifrs-full\nNotLaterThanOneMonthMember\nmember\nNot later than one month [member]\nThis member stands for a time band of not later than one month.\nexample: IFRS 7 B11 a, example: IFRS 7 B35 a, example: IFRS 7 IG31A\nifrs-full\nNotLaterThanOneYearMember\nmember\nNot later than one year [member]\nThis member stands for a time band of not later than one year.\ndisclosure: 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\nifrs-full\nNotLaterThanThreeMonthsMember\nmember\nNot later than three months [member]\nThis member stands for a time band of not later than three months.\ncommon 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\nifrs-full\nNotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember\nmember\nNot measured at fair value in statement of financial position but for which fair value is disclosed [member]\nThis 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]]\ndisclosure: IFRS 13 97\nifrs-full\nNumberAndAverageNumberOfEmployeesAbstract\nNumber and average number of employees [abstract]\nifrs-full\nNumberOfEmployees\nX.XX instant\nNumber of employees\nThe number of personnel employed by the entity at a date.\ncommon practice: IAS 1 112 c\nifrs-full\nNumberOfInstrumentsGrantedInSharebasedPaymentArrangement\nX.XX duration\nNumber of instruments granted in share-based payment arrangement\nThe number of instruments granted in share-based payment arrangement.\nexample: IFRS 2 IG23, example: IFRS 2 45 a\nifrs-full\nNumberOfInstrumentsOrInterestsIssuedOrIssuable\nX.XX instant\nNumber of instruments or interests issued or issuable\nThe number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.\ndisclosure: IFRS 3 B64 f iv\nifrs-full\nNumberOfInstrumentsOtherEquityInstrumentsGranted\nX.XX duration\nNumber of other equity instruments granted in share-based payment arrangement\nThe number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.\ndisclosure: IFRS 2 47 b, common practice: IFRS 2 45\nifrs-full\nNumberOfLivingAnimals\nX.XX instant\nNumber of living animals\nThe number of entity's living animals.\ncommon practice: IAS 41 46 b i\nifrs-full\nNumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement\nX.XX instant\nNumber of other equity instruments exercisable in share-based payment arrangement\nThe number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.\ncommon practice: IFRS 2 45\nifrs-full\nNumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement\nX.XX duration\nNumber of other equity instruments exercised or vested in share-based payment arrangement\nThe number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.\ncommon practice: IFRS 2 45\nifrs-full\nNumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement\nX.XX duration\nNumber of other equity instruments expired in share-based payment arrangement\nThe number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.\ncommon practice: IFRS 2 45\nifrs-full\nNumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement\nX.XX duration\nNumber of other equity instruments forfeited in share-based payment arrangement\nThe number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.\ncommon practice: IFRS 2 45\nifrs-full\nNumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement\nX.XX instant\nNumber of other equity instruments outstanding in share-based payment arrangement\nThe number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.\ncommon practice: IFRS 2 45\nifrs-full\nNumberOfOtherParticipantsOfRetirementBenefitPlan\nX.XX duration\nNumber of other participants of retirement benefit plan\nThe number of other participants in a retirement benefit plan.\ndisclosure: IAS 26 36 b\nifrs-full\nNumberOfOutstandingShareOptions\nX.XX instant\nNumber of share options outstanding in share-based payment arrangement\nThe number of share options outstanding in a share-based payment arrangement.\ndisclosure: IFRS 2 45 d, disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi\nifrs-full\nNumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits\nX.XX duration\nNumber of participants of retirement benefit plan receiving benefits\nThe number of participants in a retirement benefit plan receiving benefits.\ndisclosure: IAS 26 36 b\nifrs-full\nNumberOfShareOptionsExercisableInSharebasedPaymentArrangement\nX.XX instant\nNumber of share options exercisable in share-based payment arrangement\nThe number of share options exercisable in a share-based payment arrangement.\ndisclosure: IFRS 2 45 b vii\nifrs-full\nNumberOfShareOptionsExercisedInSharebasedPaymentArrangement\nX.XX duration\nNumber of share options exercised in share-based payment arrangement\nThe number of share options exercised in a share-based payment arrangement.\ndisclosure: IFRS 2 45 b iv\nifrs-full\nNumberOfShareOptionsExpiredInSharebasedPaymentArrangement\nX.XX duration\nNumber of share options expired in share-based payment arrangement\nThe number of share options expired in a share-based payment arrangement.\ndisclosure: IFRS 2 45 b v\nifrs-full\nNumberOfShareOptionsForfeitedInSharebasedPaymentArrangement\nX.XX duration\nNumber of share options forfeited in share-based payment arrangement\nThe number of share options forfeited in a share-based payment arrangement.\ndisclosure: IFRS 2 45 b iii\nifrs-full\nNumberOfShareOptionsGrantedInSharebasedPaymentArrangement\nX.XX duration\nNumber of share options granted in share-based payment arrangement\nThe number of share options granted in a share-based payment arrangement.\ndisclosure: IFRS 2 45 b ii\nifrs-full\nNumberOfSharesAuthorised\nshares\nNumber of shares authorised\nThe number of shares authorised.\ndisclosure: IAS 1 79 a i\nifrs-full\nNumberOfSharesIssued\nshares\nNumber of shares issued\nThe number of shares issued by the entity.\ncommon practice: IAS 1 106 d\nifrs-full\nNumberOfSharesIssuedAbstract\nNumber of shares issued [abstract]\nifrs-full\nNumberOfSharesIssuedAndFullyPaid\nshares\nNumber of shares issued and fully paid\nThe number of shares issued by the entity, for which full payment has been received.\ndisclosure: IAS 1 79 a ii\nifrs-full\nNumberOfSharesIssuedButNotFullyPaid\nshares\nNumber of shares issued but not fully paid\nThe number of shares issued by the entity, for which full payment has not been received.\ndisclosure: IAS 1 79 a ii\nifrs-full\nNumberOfSharesOutstanding\nshares\nNumber of shares outstanding\nThe number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]\ndisclosure: IAS 1 79 a iv\nifrs-full\nOccupancyExpense\nX duration, debit\nOccupancy expense\nThe amount of expense arising from occupancy services received by the entity.\ncommon practice: IAS 1 85\nifrs-full\nOfficeEquipment\nX instant, debit\nOffice equipment\nThe 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]\nexample: IAS 16 37 h\nifrs-full\nOfficeEquipmentMember\nmember\nOffice equipment [member]\nThis 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]\nexample: IAS 16 37 h\nifrs-full\nOilAndGasAssets\nX instant, debit\nOil and gas assets\nThe amount of assets related to the exploration, evaluation, development or production of oil and gas.\ncommon practice: IAS 16 37\nifrs-full\nOilAndGasAssetsMember\nmember\nOil and gas assets [member]\nThis member stands for oil and gas assets. [Refer: Oil and gas assets]\ncommon practice: IAS 16 37\nifrs-full\nOnDemandMember\nmember\nOn demand [member]\nThis member stands for an on demand time band.\ncommon practice: IAS 1 112 c\nifrs-full\nOnerousContractsContingentLiabilityMember\nmember\nOnerous contracts contingent liability [member]\nThis 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]]\nexample: IAS 37 88\nifrs-full\nOnerousContractsProvision\nX instant, credit\nOnerous contracts provision\nThe 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]\nexample: IAS 37 66\nifrs-full\nOnerousContractsProvisionAbstract\nOnerous contracts provision [abstract]\nifrs-full\nOnerousContractsProvisionMember\nmember\nOnerous contracts provision [member]\nThis member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]\nexample: IAS 37 66\nifrs-full\nOneYearBeforeReportingYearMember\nmember\nOne year before reporting year [member]\nThis member stands for a year that ended one year before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nOperatingExpense\nX duration, debit\nOperating expense\nThe amount of all operating expenses.\ncommon practice: IAS 1 85\nifrs-full\nOperatingExpenseExcludingCostOfSales\nX duration, debit\nOperating expense excluding cost of sales\nThe amount of operating expense excluding the cost of sales. [Refer: Cost of sales]\ncommon practice: IAS 1 85\nifrs-full\nOperatingLeaseIncome\nX duration, credit\nOperating lease income\nThe 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.\ndisclosure: IFRS 16 90 b\nifrs-full\nOperatingSegmentsMember\nmember\nOperating segments [member]\nThis 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]\ndisclosure: IFRS 8 28\nifrs-full\nOptionContractMember\nmember\nOption contract [member]\nThis 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]]\ncommon practice: IAS 1 112 c\nifrs-full\nOptionPricingModelMember\nmember\nOption pricing model [member]\nThis 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]]\nexample: IFRS 13 B11 b, example: IFRS 13 IE63\nifrs-full\nOrdinarySharesMember\nmember\nOrdinary shares [member]\nThis 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.\ncommon practice: IAS 1 79 a, disclosure: IAS 33 66\nifrs-full\nOriginalAssetsBeforeTransfer\nX instant, debit\nOriginal assets before transfer\nThe amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.\ndisclosure: IFRS 7 42D f\nifrs-full\nOtherAdjustmentsForNoncashItems\nX duration, debit\nOther adjustments for non-cash items\nAdjustments 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)]\ncommon practice: IAS 7 20 b\nifrs-full\nOtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow\nX duration, debit\nOther adjustments for which cash effects are investing or financing cash flow\nAdjustments 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)]\ncommon practice: IAS 7 20 c\nifrs-full\nOtherAdjustmentsToReconcileProfitLoss\nX duration, debit\nOther adjustments to reconcile profit (loss)\nAdjustments 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)]\ndisclosure: IAS 7 20\nifrs-full\nOtherAssets\nX instant, debit\nOther assets\nThe amount of assets that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 1 55\nifrs-full\nOtherAssetsAmountContributedToFairValueOfPlanAssets\nX instant, debit\nOther assets, amount contributed to fair value of plan assets\nThe 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]]\ncommon practice: IAS 19 142\nifrs-full\nOtherAssetsMember\nmember\nOther assets [member]\nThis member stands for assets that the entity does not separately disclose in the same statement or note.\nexample: IFRS 16 53\nifrs-full\nOtherBorrowings\nX instant, credit\nOther borrowings\nThe amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherCashAndCashEquivalents\nX instant, debit\nOther cash and cash equivalents\nThe amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]\ncommon practice: IAS 7 45\nifrs-full\nOtherCashPaymentsFromOperatingActivities\nX duration, credit\nOther cash payments from operating activities\nThe cash outflow for operating activities that the entity does not separately disclose in the same statement or note.\nexample: IAS 7 14\nifrs-full\nOtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities\nX duration, credit\nOther cash payments to acquire equity or debt instruments of other entities, classified as investing activities\nThe 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.\nexample: IAS 7 16 c\nifrs-full\nOtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities\nX duration, credit\nOther cash payments to acquire interests in joint ventures, classified as investing activities\nThe 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]]\nexample: IAS 7 16 c\nifrs-full\nOtherCashReceiptsFromOperatingActivities\nX duration, debit\nOther cash receipts from operating activities\nThe cash inflow from operating activities that the entity does not separately disclose in the same statement or note.\nexample: IAS 7 14\nifrs-full\nOtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities\nX duration, debit\nOther cash receipts from sales of equity or debt instruments of other entities, classified as investing activities\nThe 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.\nexample: IAS 7 16 d\nifrs-full\nOtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities\nX duration, debit\nOther cash receipts from sales of interests in joint ventures, classified as investing activities\nThe 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]]\nexample: IAS 7 16 d\nifrs-full\nOtherComponentsOfDeferredTaxExpenseIncome\nX duration, debit\nOther components of deferred tax expense (income)\nThe 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)]\ncommon practice: IAS 12 80\nifrs-full\nOtherComprehensiveIncome\nX duration, credit\nOther comprehensive income\nThe 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]]\ndisclosure: IAS 1 106 d ii, disclosure: IAS 1 81A b, disclosure: IAS 1 91 a, disclosure: IFRS 12 B12 b viii\nifrs-full\nOtherComprehensiveIncomeAbstract\nOther comprehensive income [abstract]\nifrs-full\nOtherComprehensiveIncomeAttributableToNoncontrollingInterests\nX duration, credit\nOther comprehensive income, attributable to non-controlling interests\nThe amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]\ncommon practice: IAS 1 85\nifrs-full\nOtherComprehensiveIncomeAttributableToOwnersOfParent\nX duration, credit\nOther comprehensive income, attributable to owners of parent\nThe amount of other comprehensive income attributable to owners of the parent.\ncommon practice: IAS 1 85\nifrs-full\nOtherComprehensiveIncomeBeforeTax\nX duration, credit\nOther comprehensive income, before tax\nThe amount of other comprehensive income, before tax. [Refer: Other comprehensive income]\ndisclosure: IAS 1 91 b\nifrs-full\nOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach\nX duration, credit\nOther comprehensive income, before tax, application of overlay approach\nThe amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]\ndisclosure: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstract\nOther comprehensive income, before tax, application of overlay approach [abstract]\nifrs-full\nOtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets\nX duration, credit\nOther comprehensive income, before tax, available-for-sale financial assets\nThe 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]\ndisclosure: IAS 1 91 b - Expiry date 2021-01-01 , disclosure: IAS 1 7 - Expiry date 2021-01-01\nifrs-full\nOtherComprehensiveIncomeBeforeTaxCashFlowHedges\nX duration, credit\nOther comprehensive income, before tax, cash flow hedges\nThe amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]\ndisclosure: IAS 1 91 b, disclosure: IAS 1 7\nifrs-full\nOtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability\nX duration, credit\nOther comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability\nThe 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]]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 b\nifrs-full\nOtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads\nX duration, credit\nOther comprehensive income, before tax, change in value of foreign currency basis spreads\nThe amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 b\nifrs-full\nOtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts\nX duration, credit\nOther comprehensive income, before tax, change in value of forward elements of forward contracts\nThe amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 b\nifrs-full\nOtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions\nX duration, credit\nOther comprehensive income, before tax, change in value of time value of options\nThe amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 b\nifrs-full\nOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation\nX duration, credit\nOther comprehensive income, before tax, exchange differences on translation\nThe 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]\ndisclosure: IAS 1 91 b, disclosure: IAS 1 7\nifrs-full\nOtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss\nX duration, credit\nOther comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss\nThe 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]]\ndisclosure: 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\nifrs-full\nOtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX duration, credit\nOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive income\nThe 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]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii\nifrs-full\nOtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments\nX duration, credit\nOther comprehensive income, before tax, gains (losses) from investments in equity instruments\nThe 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]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a vii\nifrs-full\nOtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments\nX duration, credit\nOther comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments\nThe 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]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 b\nifrs-full\nOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans\nX duration, credit\nOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans\nThe 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)]\ndisclosure: IAS 1 91 b, disclosure: IAS 1 7\nifrs-full\nOtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation\nX duration, credit\nOther comprehensive income, before tax, gains (losses) on revaluation\nThe 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]\ndisclosure: IAS 1 91 b, disclosure: IAS 1 7\nifrs-full\nOtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations\nX duration, credit\nOther comprehensive income, before tax, hedges of net investments in foreign operations\nThe amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]\ndisclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a\nifrs-full\nOtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss\nX duration, credit\nOther 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\nThe 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]]\ndisclosure: IAS 1 7 - Effective 2021-01-01 , disclosure: IAS 1 91 b - Effective 2021-01-01 , disclosure: IFRS 17 90 - Effective 2021-01-01\nifrs-full\nOtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss\nX duration, credit\nOther 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\nThe 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]]\ndisclosure: IAS 1 7 - Effective 2021-01-01 , disclosure: IAS 1 91 b - Effective 2021-01-01 , disclosure: IFRS 17 90 - Effective 2021-01-01\nifrs-full\nOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss\nX duration, credit\nOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss\nThe 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]\ndisclosure: IFRS 14 22 b\nifrs-full\nOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract\nOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]\nifrs-full\nOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss\nX duration, credit\nOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss\nThe 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]\ndisclosure: IFRS 14 22 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach\nX duration, credit\nOther comprehensive income, net of tax, application of overlay approach\nThe amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]\ndisclosure: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstract\nOther comprehensive income, net of tax, application of overlay approach [abstract]\nifrs-full\nOtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets\nX duration, credit\nOther comprehensive income, net of tax, available-for-sale financial assets\nThe amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]\ndisclosure: IAS 1 91 a - Expiry date 2021-01-01 , disclosure: IAS 1 7 - Expiry date 2021-01-01\nifrs-full\nOtherComprehensiveIncomeNetOfTaxCashFlowHedges\nX duration, credit\nOther comprehensive income, net of tax, cash flow hedges\nThe amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]\ndisclosure: IAS 1 91 a, disclosure: IAS 1 7\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability\nX duration, credit\nOther comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability\nThe 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]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads\nX duration, credit\nOther comprehensive income, net of tax, change in value of foreign currency basis spreads\nThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems\nX duration, credit\nOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items\nThe 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]\ndisclosure: IFRS 7 24E c\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems\nX duration, credit\nOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items\nThe 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]\ndisclosure: IFRS 7 24E c\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts\nX duration, credit\nOther comprehensive income, net of tax, change in value of forward elements of forward contracts\nThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems\nX duration, credit\nOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items\nThe 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]\ndisclosure: IFRS 7 24E c\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems\nX duration, credit\nOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items\nThe 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]\ndisclosure: IFRS 7 24E c\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions\nX duration, credit\nOther comprehensive income, net of tax, change in value of time value of options\nThe amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems\nX duration, credit\nOther comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items\nThe 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]\ndisclosure: IFRS 7 24E b\nifrs-full\nOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems\nX duration, credit\nOther comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items\nThe 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]\ndisclosure: IFRS 7 24E b\nifrs-full\nOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation\nX duration, credit\nOther comprehensive income, net of tax, exchange differences on translation\nThe amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]\ndisclosure: IAS 1 91 a, disclosure: IAS 1 7\nifrs-full\nOtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss\nX duration, credit\nOther comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss\nThe 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]]\ndisclosure: 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\nifrs-full\nOtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX duration, credit\nOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income\nThe 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]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments\nX duration, credit\nOther comprehensive income, net of tax, gains (losses) from investments in equity instruments\nThe 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]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments\nX duration, credit\nOther comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments\nThe 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]\ndisclosure: IAS 1 7, disclosure: IAS 1 91 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans\nX duration, credit\nOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans\nThe 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)]\ndisclosure: IAS 1 91 a, disclosure: IAS 1 7\nifrs-full\nOtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation\nX duration, credit\nOther comprehensive income, net of tax, gains (losses) on revaluation\nThe 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]\ndisclosure: IAS 1 91 a, disclosure: IAS 1 7\nifrs-full\nOtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations\nX duration, credit\nOther comprehensive income, net of tax, hedges of net investments in foreign operations\nThe amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]\ndisclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a\nifrs-full\nOtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss\nX duration, credit\nOther 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\nThe 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]]\ndisclosure: IAS 1 7 - Effective 2021-01-01 , disclosure: IAS 1 91 a - Effective 2021-01-01 , disclosure: IFRS 17 90 - Effective 2021-01-01\nifrs-full\nOtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss\nX duration, credit\nOther 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\nThe 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]]\ndisclosure: IAS 1 7 - Effective 2021-01-01 , disclosure: IAS 1 91 a - Effective 2021-01-01 , disclosure: IFRS 17 90 - Effective 2021-01-01\nifrs-full\nOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss\nX duration, credit\nOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss\nThe 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]\ndisclosure: IFRS 14 22 b, disclosure: IFRS 14 35\nifrs-full\nOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract\nOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]\nifrs-full\nOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss\nX duration, credit\nOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss\nThe 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]\ndisclosure: IFRS 14 22 a, disclosure: IFRS 14 35\nifrs-full\nOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax\nX duration, credit\nOther comprehensive income that will be reclassified to profit or loss, before tax\nThe amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]\ncommon practice: IAS 1 IG6, common practice: IAS 1 82A\nifrs-full\nOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax\nX duration, credit\nOther comprehensive income that will be reclassified to profit or loss, net of tax\nThe amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]\nexample: IAS 1 IG6, example: IAS 1 82A\nifrs-full\nOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax\nX duration, credit\nOther comprehensive income that will not be reclassified to profit or loss, before tax\nThe amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]\ncommon practice: IAS 1 IG6, common practice: IAS 1 82A\nifrs-full\nOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax\nX duration, credit\nOther comprehensive income that will not be reclassified to profit or loss, net of tax\nThe amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]\nexample: IAS 1 IG6, example: IAS 1 82A\nifrs-full\nOtherContingentLiabilitiesMember\nmember\nOther contingent liabilities [member]\nThis member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]\nexample: IAS 37 88\nifrs-full\nOtherCurrentAssets\nX instant, debit\nOther current assets\nThe amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]\ncommon practice: IAS 1 55\nifrs-full\nOtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings\nX instant, credit\nOther current borrowings and current portion of other non-current borrowings\nThe amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherCurrentFinancialAssets\nX instant, debit\nOther current financial assets\nThe 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]\ndisclosure: IAS 1 54 d\nifrs-full\nOtherCurrentFinancialLiabilities\nX instant, credit\nOther current financial liabilities\nThe 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]\ndisclosure: IAS 1 54 m, disclosure: IFRS 12 B13 b\nifrs-full\nOtherCurrentLiabilities\nX instant, credit\nOther current liabilities\nThe amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]\ncommon practice: IAS 1 55\nifrs-full\nOtherCurrentNonfinancialAssets\nX instant, debit\nOther current non-financial assets\nThe amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]\ncommon practice: IAS 1 55\nifrs-full\nOtherCurrentNonfinancialLiabilities\nX instant, credit\nOther current non-financial liabilities\nThe amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]\ncommon practice: IAS 1 55\nifrs-full\nOtherCurrentPayables\nX instant, credit\nOther current payables\nThe amount of current payables that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 1 55\nifrs-full\nOtherCurrentReceivables\nX instant, debit\nOther current receivables\nThe amount of current other receivables. [Refer: Other receivables]\nexample: IAS 1 78 b\nifrs-full\nOtherDebtInstrumentsHeld\nX instant, debit\nOther debt instruments held\nThe amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised\nX duration\nOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss\nThe 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]]\nexample: IFRS 7 IG14, example: IFRS 7 28 b\nifrs-full\nOtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows\nX instant, credit\nOther differences to cash and cash equivalents in statement of cash flows\nThe 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]\ncommon practice: IAS 7 45\nifrs-full\nOtherDisposalsOfAssetsMember\nmember\nOther disposals of assets [member]\nThis member stands for disposals of assets that the entity does not separately disclose in the same statement or note.\nexample: IAS 10 22 c\nifrs-full\nOtherEmployeeExpense\nX duration, debit\nOther employee expense\nThe amount of employee expenses that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 19 5\nifrs-full\nOtherEnvironmentRelatedContingentLiabilityMember\nmember\nOther environment related contingent liability [member]\nThis 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]]\ncommon practice: IAS 37 88\nifrs-full\nOtherEnvironmentRelatedProvisionMember\nmember\nOther environment related provision [member]\nThis member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]\ncommon practice: IAS 37 84\nifrs-full\nOtherEquityInterest\nX instant, credit\nOther equity interest\nThe amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.\nexample: IAS 1 78 e\nifrs-full\nOtherEquityInterestMember\nmember\nOther equity interest [member]\nThis member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.\ndisclosure: IAS 1 106\nifrs-full\nOtherEquitySecuritiesMember\nmember\nOther equity securities [member]\nThis member stands for equity instruments that the entity does not separately disclose in the same statement or note.\nexample: IFRS 13 IE60, example: IFRS 13 94\nifrs-full\nOtherExpenseByFunction\nX duration, debit\nOther expense, by function\nThe 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.\nexample: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vii\nifrs-full\nOtherExpenseByNature\nX duration, debit\nOther expenses, by nature\nThe 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]\nexample: IAS 1 102, disclosure: IAS 1 99\nifrs-full\nOtherFeeAndCommissionExpense\nX duration, debit\nOther fee and commission expense\nThe amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherFeeAndCommissionIncome\nX duration, credit\nOther fee and commission income\nThe amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherFinanceCost\nX duration, debit\nOther finance cost\nThe amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherFinanceIncome\nX duration, credit\nOther finance income\nThe amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherFinanceIncomeCost\nX duration, credit\nOther finance income (cost)\nThe amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]\ncommon practice: IAS 1 85\nifrs-full\nOtherFinancialAssets\nX instant, debit\nOther financial assets\nThe amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]\ndisclosure: IAS 1 54 d\nifrs-full\nOtherFinancialLiabilities\nX instant, credit\nOther financial liabilities\nThe amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]\ndisclosure: IAS 1 54 m\nifrs-full\nOtherGainsLosses\nX duration, credit\nOther gains (losses)\nThe gains (losses) that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 1 102, common practice: IAS 1 103\nifrs-full\nOtherImpairedAssetsMember\nmember\nOther impaired assets [member]\nThis member stands for impaired assets that the entity does not separately disclose in the same statement or note.\nexample: IAS 36 127\nifrs-full\nOtherIncome\nX duration, credit\nOther income\nThe amount of operating income that the entity does not separately disclose in the same statement or note.\nexample: IAS 1 103, example: IAS 1 102, disclosure: IAS 26 35 b iv\nifrs-full\nOtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates\nX duration, credit\nOther income (expense) from subsidiaries, jointly controlled entities and associates\nThe 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]]\ncommon practice: IAS 1 85\nifrs-full\nOtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised\nX duration\nOther increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss\nThe 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]]\nexample: IFRS 7 IG14, example: IFRS 7 28 b\nifrs-full\nOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTax\nX duration, credit\nOther individually immaterial components of other comprehensive income, before tax\nThe 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]\ncommon practice: IAS 1 85\nifrs-full\nOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTax\nX duration, credit\nOther individually immaterial components of other comprehensive income, net of tax\nThe 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]\ncommon practice: IAS 1 85\nifrs-full\nOtherInflowsOutflowsOfCashClassifiedAsFinancingActivities\nX duration, credit\nOther inflows (outflows) of cash, classified as financing activities\nInflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.\ndisclosure: IAS 7 21\nifrs-full\nOtherInflowsOutflowsOfCashClassifiedAsInvestingActivities\nX duration, credit\nOther inflows (outflows) of cash, classified as investing activities\nInflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.\ndisclosure: IAS 7 21\nifrs-full\nOtherInflowsOutflowsOfCashClassifiedAsOperatingActivities\nX duration, debit\nOther inflows (outflows) of cash, classified as operating activities\nInflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.\ndisclosure: IAS 7 14\nifrs-full\nOtherIntangibleAssets\nX instant, debit\nOther intangible assets\nThe amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]\ncommon practice: IAS 38 119\nifrs-full\nOtherIntangibleAssetsMember\nmember\nOther intangible assets [member]\nThis 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]\ncommon practice: IAS 38 119\nifrs-full\nOtherInventories\nX instant, debit\nOther current inventories\nThe amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]\ncommon practice: IAS 2 37\nifrs-full\nOtherLiabilities\nX instant, credit\nOther liabilities\nThe amount of liabilities that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 1 55\nifrs-full\nOtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued\nX instant, credit\nOther liabilities under insurance contracts and reinsurance contracts issued\nThe 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]\nexample: IFRS 4 IG22 - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nOtherLongtermBenefits\nX duration, debit\nOther long-term employee benefits\nThe 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]\ncommon practice: IAS 19 158\nifrs-full\nOtherLongtermProvisions\nX instant, credit\nOther non-current provisions\nThe amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]\ndisclosure: IAS 1 78 d\nifrs-full\nOtherMaterialActuarialAssumptions\nX.XX instant\nOther material actuarial assumptions\nAny 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]\ncommon practice: IAS 19 144\nifrs-full\nOtherMaterialActuarialAssumptionsMember\nmember\nOther material actuarial assumptions [member]\nThis member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]\ncommon practice: IAS 19 145\nifrs-full\nOtherMaterialNoncashItems\nX duration, debit\nOther material non-cash items\nThe amount of material non-cash items other than depreciation and amortisation.\ndisclosure: IFRS 8 23 i, disclosure: IFRS 8 28 e\nifrs-full\nOtherNoncurrentAssets\nX instant, debit\nOther non-current assets\nThe amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]\ncommon practice: IAS 1 55\nifrs-full\nOtherNoncurrentFinancialAssets\nX instant, debit\nOther non-current financial assets\nThe amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]\ndisclosure: IAS 1 54 d\nifrs-full\nOtherNoncurrentFinancialLiabilities\nX instant, credit\nOther non-current financial liabilities\nThe amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]\ndisclosure: IAS 1 54 m, disclosure: IFRS 12 B13 c\nifrs-full\nOtherNoncurrentLiabilities\nX instant, credit\nOther non-current liabilities\nThe amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]\ncommon practice: IAS 1 55\nifrs-full\nOtherNoncurrentNonfinancialAssets\nX instant, debit\nOther non-current non-financial assets\nThe amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]\ncommon practice: IAS 1 55\nifrs-full\nOtherNoncurrentNonfinancialLiabilities\nX instant, credit\nOther non-current non-financial liabilities\nThe amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]\ncommon practice: IAS 1 55\nifrs-full\nOtherNoncurrentPayables\nX instant, credit\nOther non-current payables\nThe amount of non-current payables that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 1 55\nifrs-full\nOtherNoncurrentReceivables\nX instant, debit\nOther non-current receivables\nThe amount of non-current other receivables. [Refer: Other receivables]\nexample: IAS 1 78 b\nifrs-full\nOtherNonfinancialAssets\nX instant, debit\nOther non-financial assets\nThe amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]\ncommon practice: IAS 1 55\nifrs-full\nOtherNonfinancialLiabilities\nX instant, credit\nOther non-financial liabilities\nThe amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]\ncommon practice: IAS 1 55\nifrs-full\nOtherOperatingIncomeExpense\nX duration, credit\nOther operating income (expense)\nThe amount of operating income (expense) that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 1 85\nifrs-full\nOtherPayables\nX instant, credit\nOther payables\nAmounts payable that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 1 55\nifrs-full\nOtherPriceRiskMember\nmember\nOther price risk [member]\nThis 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]]\ndisclosure: 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\nifrs-full\nOtherPropertyPlantAndEquipment\nX instant, debit\nOther property, plant and equipment\nThe amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 37\nifrs-full\nOtherPropertyPlantAndEquipmentMember\nmember\nOther property, plant and equipment [member]\nThis 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]\ncommon practice: IAS 16 37\nifrs-full\nOtherProvisions\nX instant, credit\nOther provisions\nThe amount of provisions other than provisions for employee benefits. [Refer: Provisions]\ndisclosure: IAS 1 78 d, disclosure: IAS 37 84 a\nifrs-full\nOtherProvisionsAbstract\nOther provisions [abstract]\nifrs-full\nOtherProvisionsMember\nmember\nOther provisions [member]\nThis 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]\ndisclosure: IAS 37 84\nifrs-full\nOtherReceivables\nX instant, debit\nOther receivables\nThe amount receivable by the entity that it does not separately disclose in the same statement or note.\nexample: IAS 1 78 b\nifrs-full\nOtherRegulatoryDeferralAccountCreditBalances\nX instant, credit\nOther regulatory deferral account credit balances\nThe 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]\nexample: IFRS 14 IE5, example: IFRS 14 25\nifrs-full\nOtherRegulatoryDeferralAccountDebitBalances\nX instant, debit\nOther regulatory deferral account debit balances\nThe 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]\nexample: IFRS 14 IE5, example: IFRS 14 25\nifrs-full\nOtherRelatedPartiesMember\nmember\nOther related parties [member]\nThis member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]\ndisclosure: IAS 24 19 g\nifrs-full\nOtherReserves\nX instant, credit\nOther reserves\nA component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]\nexample: IAS 1 78 e\nifrs-full\nOtherReservesAbstract\nOther reserves [abstract]\nifrs-full\nOtherReservesMember\nmember\nOther reserves [member]\nThis 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]\ndisclosure: IAS 1 106, disclosure: IAS 1 79 b\nifrs-full\nOtherRevenue\nX duration, credit\nOther revenue\nThe amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherReversalsOfProvisions\nX duration, credit\nOther reversals of provisions\nThe amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]\ndisclosure: IAS 1 98 g\nifrs-full\nOtherShorttermEmployeeBenefits\nX duration, debit\nOther short-term employee benefits\nThe amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]\ncommon practice: IAS 19 9\nifrs-full\nOtherShorttermProvisions\nX instant, credit\nOther current provisions\nThe amount of current provisions other than provisions for employee benefits. [Refer: Provisions]\ndisclosure: IAS 1 78 d\nifrs-full\nOtherTangibleOrIntangibleAssetsTransferred\nX instant, credit\nOther tangible or intangible assets transferred\nThe 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]]\ndisclosure: IFRS 3 B64 f ii\nifrs-full\nOtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome\nX duration, debit\nOther tax effects for reconciliation between accounting profit and tax expense (income)\nThe 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]\ndisclosure: IAS 12 81 c i\nifrs-full\nOtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome\nX.XX duration\nOther tax rate effects for reconciliation between accounting profit and tax expense (income)\nTax 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]\ndisclosure: IAS 12 81 c ii\nifrs-full\nOtherTemporaryDifferencesMember\nmember\nOther temporary differences [member]\nThis member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]\ncommon practice: IAS 12 81 g\nifrs-full\nOtherTradingIncomeExpense\nX duration, credit\nOther trading income (expense)\nThe amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]\ncommon practice: IAS 1 112 c\nifrs-full\nOtherWorkPerformedByEntityAndCapitalised\nX duration, credit\nOther work performed by entity and capitalised\nThe 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.\nexample: IAS 1 IG6, common practice: IAS 1 85\nifrs-full\nOutflowsOfCashFromInvestingActivities\nX duration, credit\nOutflows of cash from investing activities\nThe cash outflow for investing activities.\ncommon practice: IAS 7 16\nifrs-full\nOutputOfAgriculturalProduce\nX.XX duration\nOutput of agricultural produce\nThe output of entity's agricultural produce.\ncommon practice: IAS 41 46 b ii\nifrs-full\nOutstandingBalancesForRelatedPartyTransactionsAbstract\nOutstanding balances for related party transactions [abstract]\nifrs-full\nOutstandingCommitmentsMadeByEntityRelatedPartyTransactions\nX instant, credit\nOutstanding commitments made by entity, related party transactions\nThe amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]\ndisclosure: IAS 24 18 b\nifrs-full\nOutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions\nX instant, credit\nOutstanding commitments made on behalf of entity, related party transactions\nThe amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]\ndisclosure: IAS 24 18 b\nifrs-full\nOwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel\nX instant, debit\nOwner-occupied property measured using investment property fair value model\nThe 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]\ndisclosure: IAS 16 29B - Effective 2021-01-01\nifrs-full\nOwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember\nmember\nOwner-occupied property measured using investment property fair value model [member]\nThis 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]\ndisclosure: IAS 16 29B - Effective 2021-01-01\nifrs-full\nParentMember\nmember\nParent [member]\nThis member stands for an entity that controls one or more entities.\ndisclosure: IAS 24 19 a\nifrs-full\nParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions\nX duration\nParticipation in defined benefit plan that shares risks between group entities, related party transactions\nThe 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]]\nexample: IAS 24 22\nifrs-full\nParValuePerShare\nX.XX instant\nPar value per share\nThe nominal value per share.\ndisclosure: IAS 1 79 a iii\nifrs-full\nPastDueStatusAxis\naxis\nPast due status [axis]\nThe 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.\nexample: IFRS 7 35N, common practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nPastDueStatusMember\nmember\nPast due status [member]\nThis 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.\nexample: IFRS 7 35N, common practice: IFRS 7 37 - Expiry date 2021-01-01\nifrs-full\nPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset\nX duration, credit\nPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset)\nThe 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)]\ndisclosure: IAS 19 141 d\nifrs-full\nPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract\nPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]\nifrs-full\nPastServiceCostNetDefinedBenefitLiabilityAsset\nX duration, credit\nPast service cost, net defined benefit liability (asset)\nThe 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]]\ndisclosure: IAS 19 141 d\nifrs-full\nPayablesForPurchaseOfEnergy\nX instant, credit\nPayables for purchase of energy\nThe amount of payables for the purchase of energy.\ncommon practice: IAS 1 78\nifrs-full\nPayablesForPurchaseOfNoncurrentAssets\nX instant, credit\nPayables for purchase of non-current assets\nThe amount of payables for the purchase of non-current assets. [Refer: Non-current assets]\ncommon practice: IAS 1 78\nifrs-full\nPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax\nX instant, credit\nPayables on social security and taxes other than income tax\nThe 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.\ncommon practice: IAS 1 78\nifrs-full\nPaymentsForDebtIssueCosts\nX duration, credit\nPayments for debt issue costs\nThe cash outflow for debt issue costs.\ncommon practice: IAS 7 17\nifrs-full\nPaymentsForDevelopmentProjectExpenditure\nX duration, credit\nPayments for development project expenditure\nThe cash outflow for expenditure related to development projects.\ncommon practice: IAS 7 16\nifrs-full\nPaymentsForExplorationAndEvaluationExpenses\nX duration, credit\nPayments for exploration and evaluation expenses\nThe 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.\ncommon practice: IAS 7 14\nifrs-full\nPaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits\nX duration, credit\nPayments for premiums and claims, annuities and other policy benefits\nThe cash outflow for premiums and claims, annuities and other policy benefits.\nexample: IAS 7 14 e - Expiry date 2021-01-01\nifrs-full\nPaymentsForShareIssueCosts\nX duration, credit\nPayments for share issue costs\nThe cash outflow for share issue costs.\ncommon practice: IAS 7 17\nifrs-full\nPaymentsFromChangesInOwnershipInterestsInSubsidiaries\nX duration, credit\nPayments from changes in ownership interests in subsidiaries that do not result in loss of control\nThe cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]\ndisclosure: IAS 7 42A, disclosure: IAS 7 42B\nifrs-full\nPaymentsFromContractsHeldForDealingOrTradingPurpose\nX duration, credit\nPayments from contracts held for dealing or trading purpose\nThe cash outflow for contracts held for dealing or trading purposes.\nexample: IAS 7 14 g\nifrs-full\nPaymentsFromPlanNetDefinedBenefitLiabilityAsset\nX duration, debit\nPayments from plan, net defined benefit liability (asset)\nThe decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]\ndisclosure: IAS 19 141 g\nifrs-full\nPaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset\nX duration, debit\nPayments in respect of settlements, net defined benefit liability (asset)\nThe 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]]\ndisclosure: IAS 19 141 g\nifrs-full\nPaymentsInRespectOfSettlementsReimbursementRights\nX duration, credit\nPayments in respect of settlements, reimbursement rights\nThe 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]]\ndisclosure: IAS 19 141 g\nifrs-full\nPaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities\nX duration, credit\nPayments of lease liabilities, classified as financing activities\nThe cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]\nexample: IAS 7 17 e\nifrs-full\nPaymentsOfOtherEquityInstruments\nX duration, credit\nPayments of other equity instruments\nThe cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.\ncommon practice: IAS 7 17\nifrs-full\nPaymentsToAcquireOrRedeemEntitysShares\nX duration, credit\nPayments to acquire or redeem entity's shares\nThe cash outflow to acquire or redeem entity's shares.\nexample: IAS 7 17 b\nifrs-full\nPaymentsToAndOnBehalfOfEmployees\nX duration, credit\nPayments to and on behalf of employees\nThe cash outflow to, and on behalf of, employees.\nexample: IAS 7 14 d\nifrs-full\nPaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale\nX duration, credit\nPayments to manufacture or acquire assets held for rental to others and subsequently held for sale\nThe cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.\nexample: IAS 7 14\nifrs-full\nPaymentsToSuppliersForGoodsAndServices\nX duration, credit\nPayments to suppliers for goods and services\nThe cash outflow to suppliers for goods and services.\nexample: IAS 7 14 c\nifrs-full\nPaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees\nX duration, credit\nPayments to suppliers for goods and services and to and on behalf of employees\nThe cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.\ncommon practice: IAS 7 14\nifrs-full\nPensionDefinedBenefitPlansMember\nmember\nPension defined benefit plans [member]\nThis member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]\ncommon practice: IAS 19 138 b\nifrs-full\nPercentageOfEntitysRevenue\nX.XX duration\nPercentage of entity's revenue\nThe percentage of the entity's revenue. [Refer: Revenue]\ncommon practice: IFRS 8 34\nifrs-full\nPercentageOfReasonablyPossibleDecreaseInActuarialAssumption\nX.XX instant\nPercentage of reasonably possible decrease in actuarial assumption\nThe reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]\ndisclosure: IAS 19 145 a\nifrs-full\nPercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17\nX.XX instant\nPercentage of reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17\nThe percentage of the reasonably possible decrease in the risk exposure that arises from contracts within scope of IFRS 17.\ndisclosure: IFRS 17 128 a - Effective 2021-01-01\nifrs-full\nPercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets\nX.XX instant\nPercentage of reasonably possible decrease in unobservable input, assets\nThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.\ncommon practice: IFRS 13 93 h ii\nifrs-full\nPercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments\nX.XX instant\nPercentage of reasonably possible decrease in unobservable input, entity's own equity instruments\nThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity's own equity instruments.\ncommon practice: IFRS 13 93 h ii\nifrs-full\nPercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities\nX.XX instant\nPercentage of reasonably possible decrease in unobservable input, liabilities\nThe percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.\ncommon practice: IFRS 13 93 h ii\nifrs-full\nPercentageOfReasonablyPossibleIncreaseInActuarialAssumption\nX.XX instant\nPercentage of reasonably possible increase in actuarial assumption\nThe reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]\ndisclosure: IAS 19 145 a\nifrs-full\nPercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17\nX.XX instant\nPercentage of reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17\nThe percentage of a reasonably possible increase in the risk exposure that arises from contracts within scope of IFRS 17.\ndisclosure: IFRS 17 128 a - Effective 2021-01-01\nifrs-full\nPercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets\nX.XX instant\nPercentage of reasonably possible increase in unobservable input, assets\nThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.\ncommon practice: IFRS 13 93 h ii\nifrs-full\nPercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments\nX.XX instant\nPercentage of reasonably possible increase in unobservable input, entity's own equity instruments\nThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity's own equity instruments.\ncommon practice: IFRS 13 93 h ii\nifrs-full\nPercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities\nX.XX instant\nPercentage of reasonably possible increase in unobservable input, liabilities\nThe percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.\ncommon practice: IFRS 13 93 h ii\nifrs-full\nPercentageOfVotingEquityInterestsAcquired\nX.XX instant\nPercentage of voting equity interests acquired\nThe percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]\ndisclosure: IFRS 3 B64 c\nifrs-full\nPerformanceObligationsAxis\naxis\nPerformance obligations [axis]\nThe 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.\ndisclosure: IFRS 15 119\nifrs-full\nPerformanceObligationsMember\nmember\nPerformance obligations [member]\nThis 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.\ndisclosure: IFRS 15 119\nifrs-full\nPerformanceObligationsSatisfiedAtPointInTimeMember\nmember\nPerformance obligations satisfied at point in time [member]\nThis 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]]\ndisclosure: IFRS 15 125\nifrs-full\nPerformanceObligationsSatisfiedOverTimeMember\nmember\nPerformance obligations satisfied over time [member]\nThis 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]]\ndisclosure: IFRS 15 124\nifrs-full\nPeriodCoveredByFinancialStatements\ntext\nPeriod covered by financial statements\nThe description of the period covered by the set of financial statements or notes.\ndisclosure: IAS 1 51 c\nifrs-full\nPlanAssetsAtFairValue\nX instant, debit\nPlan assets, at fair value\nThe 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]]\ncommon practice: IAS 19 57 a\nifrs-full\nPlanAssetsMember\nmember\nPlan assets [member]\nThis 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.\ndisclosure: IAS 19 140 a i\nifrs-full\nPlantsMember\nmember\nPlants [member]\nThis member stands for plants.\ncommon practice: IAS 41 41\nifrs-full\nPortfolioAndOtherManagementFeeIncome\nX duration, credit\nPortfolio and other management fee income\nThe amount of income recognised from portfolio and other management fees.\ncommon practice: IAS 1 112 c\nifrs-full\nPortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents\nX duration, credit\nPortion of consideration paid (received) consisting of cash and cash equivalents\nThe 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)]\ndisclosure: IAS 7 40 b\nifrs-full\nPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary\nX duration, credit\nPortion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary\nThe 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]]\ndisclosure: IFRS 14 B28\nifrs-full\nPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary\nX duration, credit\nPortion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary\nThe 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]]\ndisclosure: IFRS 12 19 a\nifrs-full\nPostemploymentBenefitExpenseDefinedBenefitPlans\nX duration, debit\nPost-employment benefit expense, defined benefit plans\nThe amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]\ncommon practice: IAS 19 5\nifrs-full\nPostemploymentBenefitExpenseDefinedContributionPlans\nX duration, debit\nPost-employment benefit expense, defined contribution plans\nThe 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.\ndisclosure: IAS 19 53\nifrs-full\nPostemploymentMedicalDefinedBenefitPlansMember\nmember\nPost-employment medical defined benefit plans [member]\nThis member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]\nexample: IAS 19 138 b\nifrs-full\nPotentialOrdinaryShareTransactionsMember\nmember\nPotential ordinary share transactions [member]\nThis member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]\nexample: IAS 10 22 f\nifrs-full\nPowerGeneratingAssetsMember\nmember\nPower generating assets [member]\nThis member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 37\nifrs-full\nPrecontractCostsMember\nmember\nPre-contract costs [member]\nThis 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]\nexample: IFRS 15 128 a\nifrs-full\nPreferenceSharesMember\nmember\nPreference shares [member]\nThis 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]]\ncommon practice: IAS 1 79 a\nifrs-full\nPremiumsWrittenNetOfReinsurance\nX duration, credit\nPremiums written, net of reinsurance\nThe amount of premiums written, net of amounts reinsured with third parties.\ncommon practice: IAS 1 85\nifrs-full\nPrepaymentRiskMember\nmember\nPrepayment risk [member]\nThis 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]]\nexample: IFRS 7 IG32, example: IFRS 7 40 a\nifrs-full\nPrepayments\nX instant, debit\nPrepayments\nReceivables that represent amounts paid for goods and services before they have been delivered.\nexample: IAS 1 78 b\nifrs-full\nPrepaymentsAndAccruedIncome\nX instant, debit\nPrepayments and accrued income\nThe amount of prepayments and accrued income. [Refer: Prepayments; Accrued income]\ncommon practice: IAS 1 112 c\nifrs-full\nPrepaymentsAndAccruedIncomeAbstract\nPrepayments and accrued income [abstract]\nifrs-full\nPresentationOfLeasesForLesseeAbstract\nPresentation of leases for lessee [abstract]\nifrs-full\nPresentationOfOverlayApproachAbstract\nPresentation of overlay approach [abstract]\nifrs-full\nPresentValueOfDefinedBenefitObligationMember\nmember\nPresent value of defined benefit obligation [member]\nThis 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.\ndisclosure: IAS 19 140 a ii\nifrs-full\nPreviousGAAPMember\nmember\nPrevious GAAP [member]\nThis member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]\ndisclosure: IFRS 1 24, common practice: IFRS 1 30, disclosure: IFRS 1 29\nifrs-full\nPreviouslyStatedMember\nmember\nPreviously stated [member]\nThis member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).\ndisclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i\nifrs-full\nPriceIndexMovements\nX.XX duration\nPrice index movements\nThe 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.\ndisclosure: IAS 29 39 c\nifrs-full\nPricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash\nX instant, credit\nPrices specified in forward agreements to purchase financial assets for cash\nPrices specified in forward agreements to purchase financial assets for cash.\nexample: IFRS 7 B11D b\nifrs-full\nPrincipalPlaceOfBusiness\ntext\nPrincipal place of business\nThe place where an entity principally conducts operations.\ndisclosure: IAS 1 138 a\nifrs-full\nPrincipalPlaceOfBusinessOfAssociate\ntext\nPrincipal place of business of associate\nThe principal place of business of an associate. [Refer: Principal place of business; Associates [member]]\ndisclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii\nifrs-full\nPrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse\ntext\nPrincipal place of business of entity whose consolidated financial statements have been produced for public use\nThe 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]]\ndisclosure: IAS 27 16 a\nifrs-full\nPrincipalPlaceOfBusinessOfJointOperation\ntext\nPrincipal place of business of joint operation\nThe principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]\ndisclosure: IFRS 12 21 a iii\nifrs-full\nPrincipalPlaceOfBusinessOfJointVenture\ntext\nPrincipal place of business of joint venture\nThe principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]\ndisclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii\nifrs-full\nPrincipalPlaceOfBusinessOfSubsidiary\ntext\nPrincipal place of business of subsidiary\nThe principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]\ndisclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b\nifrs-full\nProbabilityOfDefaultAxis\naxis\nProbability of default [axis]\nThe 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.\nexample: IFRS 7 IG20C, example: IFRS 7 35M\nifrs-full\nProbabilityOfDefaultMeasurementInputMember\nmember\nProbability of default, measurement input [member]\nThis member stands for the probability of default used as a measurement input.\nexample: IFRS 13 93 d, example: IFRS 13 IE63\nifrs-full\nProbabilityOfDefaultMember\nmember\nProbability of default [member]\nThis member stands for all probabilities of default.\nexample: IFRS 7 IG20C, example: IFRS 7 35M\nifrs-full\nProceedsFromBorrowingsClassifiedAsFinancingActivities\nX duration, debit\nProceeds from borrowings, classified as financing activities\nThe cash inflow from borrowings obtained. [Refer: Borrowings]\nexample: IAS 7 17 c\nifrs-full\nProceedsFromChangesInOwnershipInterestsInSubsidiaries\nX duration, debit\nProceeds from changes in ownership interests in subsidiaries that do not result in loss of control\nThe cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]\ndisclosure: IAS 7 42A, disclosure: IAS 7 42B\nifrs-full\nProceedsFromContributionsOfNoncontrollingInterests\nX duration, debit\nProceeds from contributions of non-controlling interests\nThe cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromCurrentBorrowings\nX duration, debit\nProceeds from current borrowings\nThe cash inflow from current borrowings obtained. [Refer: Current borrowings]\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromDisposalOfExplorationAndEvaluationAssets\nX duration, debit\nProceeds from disposal of exploration and evaluation assets\nThe cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromDisposalOfMiningAssets\nX duration, debit\nProceeds from disposal of mining assets\nThe cash inflow from the disposal of mining assets. [Refer: Mining assets]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations\nX duration, debit\nProceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations\nThe 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]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromDisposalOfOilAndGasAssets\nX duration, debit\nProceeds from disposal of oil and gas assets\nThe cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets\nX duration, debit\nProceeds from disposal or maturity of available-for-sale financial assets\nThe cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]\ncommon practice: IAS 7 16 - Expiry date 2021-01-01\nifrs-full\nProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets\nX duration, debit\nProceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets\nThe 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]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromExerciseOfOptions\nX duration, debit\nProceeds from exercise of options\nThe cash inflow from the exercise of options.\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromGovernmentGrantsClassifiedAsFinancingActivities\nX duration, debit\nProceeds from government grants, classified as financing activities\nThe cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]\ncommon practice: IAS 20 28\nifrs-full\nProceedsFromGovernmentGrantsClassifiedAsInvestingActivities\nX duration, debit\nProceeds from government grants, classified as investing activities\nThe cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]\ncommon practice: IAS 20 28\nifrs-full\nProceedsFromIssueOfBondsNotesAndDebentures\nX duration, debit\nProceeds from issue of bonds, notes and debentures\nThe cash inflow from the issuing of bonds, notes and debentures.\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromIssueOfOrdinaryShares\nX duration, debit\nProceeds from issue of ordinary shares\nThe cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromIssueOfPreferenceShares\nX duration, debit\nProceeds from issue of preference shares\nThe cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromIssueOfSubordinatedLiabilities\nX duration, debit\nProceeds from issue of subordinated liabilities\nThe cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromIssuingOtherEquityInstruments\nX duration, debit\nProceeds from issuing other equity instruments\nThe cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.\nexample: IAS 7 17 a\nifrs-full\nProceedsFromIssuingShares\nX duration, debit\nProceeds from issuing shares\nThe cash inflow from issuing shares.\nexample: IAS 7 17 a\nifrs-full\nProceedsFromNoncurrentBorrowings\nX duration, debit\nProceeds from non-current borrowings\nThe cash inflow from non-current borrowings obtained. [Refer: Borrowings]\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities\nX duration, debit\nProceeds from sales of other long-term assets, classified as investing activities\nThe 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]\nexample: IAS 7 16 b\nifrs-full\nProceedsFromSaleOrIssueOfTreasuryShares\nX duration, debit\nProceeds from sale or issue of treasury shares\nThe cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]\ncommon practice: IAS 7 17\nifrs-full\nProceedsFromSalesOfBiologicalAssets\nX duration, debit\nProceeds from sales of biological assets\nThe cash inflow from sales of biological assets. [Refer: Biological assets]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities\nX duration, debit\nProceeds from sales of intangible assets, classified as investing activities\nThe cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]\nexample: IAS 7 16 b\nifrs-full\nProceedsFromSalesOfInterestsInAssociates\nX duration, debit\nProceeds from sales of interests in associates\nThe cash inflow from sales of interests in associates. [Refer: Associates [member]]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromSalesOfInvestmentProperty\nX duration, debit\nProceeds from sales of investment property\nThe cash inflow from sales of investment property. [Refer: Investment property]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod\nX duration, debit\nProceeds from sales of investments accounted for using equity method\nThe cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod\nX duration, debit\nProceeds from sales of investments other than investments accounted for using equity method\nThe 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]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities\nX duration, debit\nProceeds from sales of property, plant and equipment, classified as investing activities\nThe cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]\nexample: IAS 7 16 b\nifrs-full\nProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities\nX duration, debit\nProceeds from sales or maturity of financial instruments, classified as investing activities\nThe cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]\ncommon practice: IAS 7 16\nifrs-full\nProceedsFromTransferActivity\nX duration, debit\nProceeds from transfer activity during period representing greatest transfer activity\nThe 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]\ndisclosure: IFRS 7 42G c iii\nifrs-full\nProductionSupplies\nX instant, debit\nCurrent production supplies\nA classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]\nexample: IAS 1 78 c, common practice: IAS 2 37\nifrs-full\nProductsAndServicesAxis\naxis\nProducts and services [axis]\nThe 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.\nexample: IFRS 15 B89 a, disclosure: IFRS 8 32\nifrs-full\nProductsAndServicesMember\nmember\nProducts and services [member]\nThis 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.\nexample: IFRS 15 B89 a, disclosure: IFRS 8 32\nifrs-full\nProfessionalFeesExpense\nX duration, debit\nProfessional fees expense\nThe amount of fees paid or payable for professional services.\ncommon practice: IAS 1 112 c\nifrs-full\nProfitLoss\nX duration, credit\nProfit (loss)\nThe total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]\ndisclosure: 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\nifrs-full\nProfitLossAbstract\nProfit (loss) [abstract]\nifrs-full\nProfitLossAttributableToAbstract\nProfit (loss), attributable to [abstract]\nifrs-full\nProfitLossAttributableToNoncontrollingInterests\nX duration, credit\nProfit (loss), attributable to non-controlling interests\nThe profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]\ndisclosure: IAS 1 81B a i, disclosure: IFRS 12 12 e\nifrs-full\nProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity\nX duration, credit\nProfit (loss), attributable to ordinary equity holders of parent entity\nThe profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]\ndisclosure: IAS 33 70 a\nifrs-full\nProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract\nProfit (loss), attributable to ordinary equity holders of parent entity [abstract]\nifrs-full\nProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects\nX duration, credit\nProfit (loss), attributable to ordinary equity holders of parent entity including dilutive effects\nThe profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]\ndisclosure: IAS 33 70 a\nifrs-full\nProfitLossAttributableToOwnersOfParent\nX duration, credit\nProfit (loss), attributable to owners of parent\nThe profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]\ndisclosure: IAS 1 81B a ii\nifrs-full\nProfitLossBeforeTax\nX duration, credit\nProfit (loss) before tax\nThe profit (loss) before tax expense or income. [Refer: Profit (loss)]\nexample: IAS 1 103, example: IAS 1 102, disclosure: IFRS 5 33 b i, example: IFRS 8 28 b, example: IFRS 8 23\nifrs-full\nProfitLossFromContinuingOperations\nX duration, credit\nProfit (loss) from continuing operations\nThe profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]\ndisclosure: IAS 1 81A a, disclosure: IFRS 12 B12 b vi, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23\nifrs-full\nProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests\nX duration, credit\nProfit (loss) from continuing operations attributable to non-controlling interests\nThe profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]\nexample: IFRS 5 Example 11, example: IFRS 5 33 d\nifrs-full\nProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity\nX duration, credit\nProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity\nThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]\ndisclosure: IAS 33 70 a\nifrs-full\nProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects\nX duration, credit\nProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects\nThe 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]\ndisclosure: IAS 33 70 a\nifrs-full\nProfitLossFromDiscontinuedOperations\nX duration, credit\nProfit (loss) from discontinued operations\nThe profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]\ndisclosure: IAS 1 82 ea, disclosure: IAS 1 98 e, disclosure: IFRS 12 B12 b vii, disclosure: IFRS 5 33 a\nifrs-full\nProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests\nX duration, credit\nProfit (loss) from discontinued operations attributable to non-controlling interests\nThe profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]\nexample: IFRS 5 Example 11, example: IFRS 5 33 d\nifrs-full\nProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity\nX duration, credit\nProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity\nThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]\ndisclosure: IAS 33 70 a\nifrs-full\nProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects\nX duration, credit\nProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects\nThe 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]\ndisclosure: IAS 33 70 a\nifrs-full\nProfitLossFromOperatingActivities\nX duration, credit\nProfit (loss) from operating activities\nThe profit (loss) from operating activities of the entity. [Refer: Profit (loss)]\nexample: IAS 32 IE33, common practice: IAS 1 85\nifrs-full\nProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax\nX duration, credit\nProfit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax\nThe 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)]\ndisclosure: IFRS 14 23\nifrs-full\nProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests\nX duration, credit\nProfit (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\nThe 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]\nexample: IFRS 14 IE1, example: IFRS 14 23\nifrs-full\nProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent\nX duration, credit\nProfit (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\nThe 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]\nexample: IFRS 14 IE1, example: IFRS 14 23\nifrs-full\nProfitLossOfAcquiree\nX duration, credit\nProfit (loss) of acquiree since acquisition date\nThe profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]\ndisclosure: IFRS 3 B64 q i\nifrs-full\nProfitLossOfCombinedEntity\nX duration, credit\nProfit (loss) of combined entity as if combination occurred at beginning of period\nThe 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)]\ndisclosure: IFRS 3 B64 q ii\nifrs-full\nProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011\nX duration, credit\nProfit (loss) recognised on exchanging construction services for financial asset\nThe profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]\ndisclosure: SIC 29 6A\nifrs-full\nProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011\nX duration, credit\nProfit (loss) recognised on exchanging construction services for intangible asset\nThe profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]\ndisclosure: SIC 29 6A\nifrs-full\nProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments\nX duration, credit\nProfit (loss) on disposal of investments and changes in value of investments\nThe profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]\ndisclosure: IAS 26 35 b ix\nifrs-full\nProgrammingAssets\nX instant, debit\nProgramming assets\nThe amount of assets relating to programming. [Refer: Assets]\ncommon practice: IAS 1 55\nifrs-full\nPropertyAmountContributedToFairValueOfPlanAssets\nX instant, debit\nReal estate, amount contributed to fair value of plan assets\nThe amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]\nexample: IAS 19 142 d\nifrs-full\nPropertyDevelopmentAndProjectManagementExpense\nX duration, debit\nProperty development and project management expense\nThe amount of expense arising from property development and project management.\ncommon practice: IAS 1 85\nifrs-full\nPropertyDevelopmentAndProjectManagementIncome\nX duration, credit\nProperty development and project management income\nThe amount of income arising from property development and project management.\ncommon practice: IAS 1 85\nifrs-full\nPropertyIntendedForSaleInOrdinaryCourseOfBusiness\nX instant, debit\nProperty intended for sale in ordinary course of business\nThe 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.\ncommon practice: IAS 1 55\nifrs-full\nPropertyManagementExpense\nX duration, debit\nProperty management expense\nThe amount of expense relating to property management. Property is land or a building - or part of a building - or both.\ncommon practice: IAS 1 112 c\nifrs-full\nPropertyPlantAndEquipment\nX instant, debit\nProperty, plant and equipment\nThe 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.\ndisclosure: IAS 1 54 a, disclosure: IAS 16 73 e\nifrs-full\nPropertyPlantAndEquipmentAbstract\nProperty, plant and equipment [abstract]\nifrs-full\nPropertyPlantAndEquipmentByOperatingLeaseStatusAxis\naxis\nProperty, plant and equipment by operating lease status [axis]\nThe 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.\ndisclosure: IFRS 16 95\nifrs-full\nPropertyPlantAndEquipmentByOperatingLeaseStatusMember\nmember\nProperty, plant and equipment by operating lease status [member]\nThis 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]\ndisclosure: IFRS 16 95\nifrs-full\nPropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets\nX instant, debit\nProperty, plant and equipment, revalued assets, at cost\nThe 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]\ndisclosure: IAS 16 77 e\nifrs-full\nPropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse\nX instant, debit\nProperty, plant and equipment, assets retired from active use and not classified as held for sale\nThe 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]\nexample: IAS 16 79 c\nifrs-full\nPropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets\nX instant, debit\nProperty, plant and equipment, revalued assets\nThe amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 77\nifrs-full\nPropertyPlantAndEquipmentExpendituresRecognisedForConstructions\nX instant, debit\nProperty, plant and equipment, expenditures recognised in course of its construction\nThe 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]\ndisclosure: IAS 16 74 b\nifrs-full\nPropertyPlantAndEquipmentFairValueUsedAsDeemedCost\nX instant, debit\nProperty, plant and equipment fair value used as deemed cost\nThe 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]\ndisclosure: IFRS 1 30\nifrs-full\nPropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated\nX instant, debit\nProperty, plant and equipment, gross carrying amount of fully depreciated assets still in use\nThe gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]\nexample: IAS 16 79 b\nifrs-full\nPropertyPlantAndEquipmentMember\nmember\nProperty, plant and equipment [member]\nThis 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]\ndisclosure: IAS 16 73, example: IAS 36 127, example: IFRS 16 53\nifrs-full\nPropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember\nmember\nProperty, plant and equipment not subject to operating leases [member]\nThis 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]\ndisclosure: IFRS 16 95\nifrs-full\nPropertyPlantAndEquipmentPledgedAsSecurity\nX instant, debit\nProperty, plant and equipment, pledged as security\nThe amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 74 a\nifrs-full\nPropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate\nX instant, debit\nProperty, plant and equipment recognised as of acquisition date\nThe 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]]\nexample: IFRS 3 B64 i, example: IFRS 3 IE72\nifrs-full\nPropertyPlantAndEquipmentRestrictionsOnTitle\nX instant, debit\nProperty, plant and equipment, restrictions on title\nThe amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 74 a\nifrs-full\nPropertyPlantAndEquipmentRevaluationAbstract\nProperty, plant and equipment, revaluation [abstract]\nifrs-full\nPropertyPlantAndEquipmentRevaluationSurplus\nX instant, credit\nProperty, plant and equipment, revaluation surplus\nThe amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]\ndisclosure: IAS 16 77 f\nifrs-full\nPropertyPlantAndEquipmentSubjectToOperatingLeasesMember\nmember\nProperty, plant and equipment subject to operating leases [member]\nThis 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]\ndisclosure: IFRS 16 95\nifrs-full\nPropertyPlantAndEquipmentTemporarilyIdle\nX instant, debit\nProperty, plant and equipment, temporarily idle\nThe amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]\nexample: IAS 16 79 a\nifrs-full\nPropertyServiceChargeExpense\nX duration, debit\nProperty service charge expense\nThe amount of expense arising from charges related to servicing of property.\ncommon practice: IAS 1 112 c\nifrs-full\nPropertyServiceChargeIncome\nX duration, credit\nProperty service charge income\nThe amount of income arising from charges related to servicing of property.\ncommon practice: IAS 1 112 c\nifrs-full\nPropertyServiceChargeIncomeExpense\nX duration, credit\nProperty service charge income (expense)\nThe amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]\ncommon practice: IAS 1 112 c\nifrs-full\nPropertyServiceChargeIncomeExpenseAbstract\nProperty service charge income (expense) [abstract]\nifrs-full\nPropertyTaxExpense\nX duration, debit\nProperty tax expense\nThe amount of tax expense levied on property. Property is land or a building - or part of a building - or both.\ncommon practice: IAS 1 85\nifrs-full\nProportionOfOwnershipInterestInAssociate\nX.XX duration\nProportion of ownership interest in associate\nThe proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]\ndisclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv\nifrs-full\nProportionOfOwnershipInterestInJointOperation\nX.XX duration\nProportion of ownership interest in joint operation\nThe proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]\ndisclosure: IFRS 12 21 a iv\nifrs-full\nProportionOfOwnershipInterestInJointVenture\nX.XX duration\nProportion of ownership interest in joint venture\nThe proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]\ndisclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv\nifrs-full\nProportionOfOwnershipInterestInSubsidiary\nX.XX duration\nProportion of ownership interest in subsidiary\nThe proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]\ndisclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c\nifrs-full\nProportionOfOwnershipInterestsHeldByNoncontrollingInterests\nX.XX duration\nProportion of ownership interests held by non-controlling interests\nThe proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]\ndisclosure: IFRS 12 12 c\nifrs-full\nProportionOfVotingPowerHeldInAssociate\nX.XX duration\nProportion of voting rights held in associate\nThe proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]\ndisclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv\nifrs-full\nProportionOfVotingPowerHeldInSubsidiary\nX.XX duration\nProportion of voting rights held in subsidiary\nThe proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]\ndisclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c\nifrs-full\nProportionOfVotingRightsHeldByNoncontrollingInterests\nX.XX duration\nProportion of voting rights held by non-controlling interests\nThe proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]\ndisclosure: IFRS 12 12 d\nifrs-full\nProportionOfVotingRightsHeldInJointOperation\nX.XX duration\nProportion of voting rights held in joint operation\nThe proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]\ndisclosure: IFRS 12 21 a iv\nifrs-full\nProportionOfVotingRightsHeldInJointVenture\nX.XX duration\nProportion of voting rights held in joint venture\nThe proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]\ndisclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv\nifrs-full\nProvisionForCreditCommitmentsMember\nmember\nProvision for credit commitments [member]\nThis member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]\ncommon practice: IAS 37 84\nifrs-full\nProvisionForDecommissioningRestorationAndRehabilitationCosts\nX instant, credit\nProvision for decommissioning, restoration and rehabilitation costs\nThe amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]\nexample: IAS 37 D Examples: Disclosures, example: IAS 37 87\nifrs-full\nProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract\nProvision for decommissioning, restoration and rehabilitation costs [abstract]\nifrs-full\nProvisionForDecommissioningRestorationAndRehabilitationCostsMember\nmember\nProvision for decommissioning, restoration and rehabilitation costs [member]\nThis member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]\nexample: IAS 37 D Examples: Disclosures, example: IAS 37 87\nifrs-full\nProvisionForTaxesOtherThanIncomeTaxMember\nmember\nProvision for taxes other than income tax [member]\nThis 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]]\ncommon practice: IAS 37 84\nifrs-full\nProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions\nX duration\nProvision of guarantees or collateral by entity, related party transactions\nThe amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]\nexample: IAS 24 21 h\nifrs-full\nProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions\nX duration\nProvision of guarantees or collateral to entity, related party transactions\nThe amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]\nexample: IAS 24 21 h\nifrs-full\nProvisions\nX instant, credit\nProvisions\nThe amount of liabilities of uncertain timing or amount.\ndisclosure: IAS 1 54 l\nifrs-full\nProvisionsAbstract\nProvisions [abstract]\nifrs-full\nProvisionsArisingFromLiabilityAdequacyTests\nX instant, credit\nProvisions arising from liability adequacy tests\nThe 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]\nexample: IFRS 4 IG22 d - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction\nX instant, credit\nProvisions for doubtful debts related to outstanding balances of related party transaction\nThe amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]\ndisclosure: IAS 24 18 c\nifrs-full\nProvisionsForEmployeeBenefits\nX instant, credit\nProvisions for employee benefits\nThe amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]\ndisclosure: IAS 1 78 d\nifrs-full\nProvisionsForFutureNonparticipatingBenefits\nX instant, credit\nProvisions for future non-participating benefits\nThe amount of provisions for future non-participating benefits. [Refer: Provisions]\nexample: IFRS 4 IG22 e - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nProvisionUsedOtherProvisions\nX duration, debit\nProvision used, other provisions\nThe amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 84 c\nifrs-full\nPurchasedCallOptionsMember\nmember\nPurchased call options [member]\nThis 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]]\nexample: IFRS 7 IG40B, example: IFRS 7 B33\nifrs-full\nPurchaseOfAvailableforsaleFinancialAssets\nX duration, credit\nPurchase of available-for-sale financial assets\nThe cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]\ncommon practice: IAS 7 16 - Expiry date 2021-01-01\nifrs-full\nPurchaseOfBiologicalAssets\nX duration, credit\nPurchase of biological assets\nThe cash outflow for the purchase of biological assets. [Refer: Biological assets]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfExplorationAndEvaluationAssets\nX duration, credit\nPurchase of exploration and evaluation assets\nThe cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities\nX duration, credit\nPurchase of financial instruments, classified as investing activities\nThe cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfIntangibleAssetsClassifiedAsInvestingActivities\nX duration, credit\nPurchase of intangible assets, classified as investing activities\nThe cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]\nexample: IAS 7 16 a\nifrs-full\nPurchaseOfInterestsInAssociates\nX duration, credit\nPurchase of interests in associates\nThe cash outflow for the purchase of interests in associates. [Refer: Associates [member]]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod\nX duration, credit\nPurchase of interests in investments accounted for using equity method\nThe cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfInvestmentProperty\nX duration, credit\nPurchase of investment property\nThe cash outflow for the purchase of investment property. [Refer: Investment property]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod\nX duration, credit\nPurchase of investments other than investments accounted for using equity method\nThe 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]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfMiningAssets\nX duration, credit\nPurchase of mining assets\nThe cash outflow for the purchase of mining assets. [Refer: Mining assets]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfOilAndGasAssets\nX duration, credit\nPurchase of oil and gas assets\nThe cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities\nX duration, credit\nPurchase of other long-term assets, classified as investing activities\nThe 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]\nexample: IAS 7 16 a\nifrs-full\nPurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities\nX duration, credit\nPurchase of property, plant and equipment, classified as investing activities\nThe cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]\nexample: IAS 7 16 a\nifrs-full\nPurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets\nX duration, credit\nPurchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets\nThe 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]\ncommon practice: IAS 7 16\nifrs-full\nPurchaseOfTreasuryShares\nX duration, debit\nPurchase of treasury shares\nThe decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]\ncommon practice: IAS 1 106 d\nifrs-full\nPurchasesFairValueMeasurementAssets\nX duration, debit\nPurchases, fair value measurement, assets\nThe increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nPurchasesFairValueMeasurementEntitysOwnEquityInstruments\nX duration, credit\nPurchases, fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nPurchasesFairValueMeasurementLiabilities\nX duration, credit\nPurchases, fair value measurement, liabilities\nThe increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nPurchasesOfGoodsRelatedPartyTransactions\nX duration, debit\nPurchases of goods, related party transactions\nThe amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 a\nifrs-full\nPurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions\nX duration, debit\nPurchases of property and other assets, related party transactions\nThe amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 b\nifrs-full\nQualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively\ntext\nQualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively\nThe qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.\ndisclosure: IFRS 15 C6 b\nifrs-full\nQualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance\ntext\nQualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance\nQualitative 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.\ndisclosure: IFRS 4 39C c iii - Expiry date 2021-01-01\nifrs-full\nQualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9\ntext\nQualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9\nQualitative 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.\ndisclosure: IFRS 4 39D c - Expiry date 2021-01-01\nifrs-full\nQualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets\ntext\nQualitative information about continuing involvement in derecognised financial assets\nQualitative information about the entity's continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]\ndisclosure: IFRS 7 42E f\nifrs-full\nQualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital\ntext\nQualitative information about entity's objectives, policies and processes for managing capital\nQualitative 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]]\ndisclosure: IAS 1 135 a\nifrs-full\nQualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect\ntext\nQualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect\nQualitative 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]]\ndisclosure: IFRS 4 39A b - Expiry date 2021-01-01\nifrs-full\nRangeAxis\naxis\nRange [axis]\nThe 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.\nexample: 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\nifrs-full\nRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost\ntext\nRange of estimates within which fair value is likely to lie for biological assets, at cost\nThe 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]\ndisclosure: IAS 41 54 c\nifrs-full\nRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel\ntext\nRange 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\nThe 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]\ndisclosure: IAS 40 78 c\nifrs-full\nRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel\ntext\nRange of estimates within which fair value is likely to lie for investment property, cost model\nThe range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]\ndisclosure: IAS 40 79 e iii\nifrs-full\nRangesMember\nmember\nRanges [member]\nThis member stands for aggregate ranges. It also represents the standard value for the ‘ Range ’ axis if no other member is used.\nexample: 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\nifrs-full\nRangesOfExercisePricesForOutstandingShareOptionsAxis\naxis\nRanges of exercise prices for outstanding share options [axis]\nThe 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.\ndisclosure: IFRS 2 45 d\nifrs-full\nRangesOfExercisePricesForOutstandingShareOptionsMember\nmember\nRanges of exercise prices for outstanding share options [member]\nThis 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]]\ndisclosure: IFRS 2 45 d\nifrs-full\nRatedCreditExposures\nX instant\nRated credit exposures\nThe amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]\nexample: IFRS 7 IG24 c - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nRateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances\nX.XX instant\nRate of return used to reflect time value of money, regulatory deferral account balances\nThe 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]]\ndisclosure: IFRS 14 33 b\nifrs-full\nRateregulatedActivitiesMember\nmember\nRate-regulated activities [member]\nThis 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.\ndisclosure: IFRS 14 30, disclosure: IFRS 14 33\nifrs-full\nRawMaterials\nX instant, debit\nCurrent raw materials\nA classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]\nexample: IAS 1 78 c, common practice: IAS 2 37\nifrs-full\nRawMaterialsAndConsumablesUsed\nX duration, debit\nRaw materials and consumables used\nThe amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]\nexample: IAS 1 102, disclosure: IAS 1 99\nifrs-full\nReceiptsFromContractsHeldForDealingOrTradingPurpose\nX duration, debit\nReceipts from contracts held for dealing or trading purposes\nThe cash inflow from contracts held for dealing or trading purposes.\nexample: IAS 7 14 g\nifrs-full\nReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits\nX duration, debit\nReceipts from premiums and claims, annuities and other policy benefits\nThe cash inflow from premiums and claims, annuities and other policy benefits.\nexample: IAS 7 14 e - Expiry date 2021-01-01\nifrs-full\nReceiptsFromRentsAndSubsequentSalesOfSuchAssets\nX duration, debit\nReceipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale\nThe cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.\nexample: IAS 7 14\nifrs-full\nReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue\nX duration, debit\nReceipts from royalties, fees, commissions and other revenue\nThe cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]\nexample: IAS 7 14 b\nifrs-full\nReceiptsFromSalesOfGoodsAndRenderingOfServices\nX duration, debit\nReceipts from sales of goods and rendering of services\nThe cash inflow from sales of goods and rendering of services.\nexample: IAS 7 14 a\nifrs-full\nReceivablesAndPayablesRelatedToInsuranceContracts\nX instant, credit\nReceivables and payables related to insurance contracts\nThe amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).\nexample: IFRS 4 IG22 g - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nReceivablesDueFromAssociates\nX instant, debit\nReceivables due from associates\nThe amount of receivables due from associates. [Refer: Associates [member]]\ncommon practice: IAS 1 78 b\nifrs-full\nReceivablesDueFromJointVentures\nX instant, debit\nReceivables due from joint ventures\nThe amount of receivables due from joint ventures. [Refer: Joint ventures [member]]\ncommon practice: IAS 1 78 b\nifrs-full\nReceivablesFromContractsWithCustomers\nX instant, debit\nReceivables from contracts with customers\nThe 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.\ndisclosure: IFRS 15 105, disclosure: IFRS 15 116 a\nifrs-full\nReceivablesFromContractsWithCustomersAbstract\nReceivables from contracts with customers [abstract]\nifrs-full\nReceivablesFromRentalOfProperties\nX instant, debit\nReceivables from rental of properties\nThe amount of receivables arising from the rental of properties. Property is land or a building - or part of a building - or both.\ncommon practice: IAS 1 78 b\nifrs-full\nReceivablesFromSaleOfProperties\nX instant, debit\nReceivables from sale of properties\nThe amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or both.\ncommon practice: IAS 1 78 b\nifrs-full\nReceivablesFromTaxesOtherThanIncomeTax\nX instant, debit\nReceivables from taxes other than income tax\nThe 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.\ncommon practice: IAS 1 78 b\nifrs-full\nRecipesFormulaeModelsDesignsAndPrototypes\nX instant, debit\nRecipes, formulae, models, designs and prototypes\nThe amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 119 f\nifrs-full\nRecipesFormulaeModelsDesignsAndPrototypesMember\nmember\nRecipes, formulae, models, designs and prototypes [member]\nThis member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]\nexample: IAS 38 119 f\nifrs-full\nReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax\nX duration, debit\nReclassification adjustments on application of overlay approach, before tax\nThe 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]\ndisclosure: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax\nX duration, debit\nReclassification adjustments on application of overlay approach, net of tax\nThe 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]\ndisclosure: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax\nX duration, debit\nReclassification adjustments on available-for-sale financial assets, before tax\nThe 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]\ndisclosure: IAS 1 92 - Expiry date 2021-01-01 , disclosure: IFRS 7 20 a ii - Expiry date 2021-01-01\nifrs-full\nReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax\nX duration, debit\nReclassification adjustments on available-for-sale financial assets, net of tax\nThe 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]\ndisclosure: IAS 1 92 - Expiry date 2021-01-01 , disclosure: IFRS 7 20 a ii - Expiry date 2021-01-01\nifrs-full\nReclassificationAdjustmentsOnCashFlowHedgesBeforeTax\nX duration, debit\nReclassification adjustments on cash flow hedges, before tax\nThe 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]\ndisclosure: IAS 1 92, disclosure: IFRS 7 23 d - Expiry date 2021-01-01\nifrs-full\nReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax\nX duration, debit\nReclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax\nThe 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]\ndisclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a\nifrs-full\nReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax\nX duration, debit\nReclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax\nThe 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]\ndisclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a\nifrs-full\nReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax\nX duration, debit\nReclassification 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\nThe 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]\ndisclosure: IFRS 7 24E a\nifrs-full\nReclassificationAdjustmentsOnCashFlowHedgesNetOfTax\nX duration, debit\nReclassification adjustments on cash flow hedges, net of tax\nThe 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]\ndisclosure: IAS 1 92, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 d - Expiry date 2021-01-01\nifrs-full\nReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax\nX duration, debit\nReclassification adjustments on change in value of foreign currency basis spreads, before tax\nThe 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]\ndisclosure: IAS 1 92\nifrs-full\nReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax\nX duration, debit\nReclassification adjustments on change in value of foreign currency basis spreads, net of tax\nThe 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]\ndisclosure: IAS 1 92\nifrs-full\nReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax\nX duration, debit\nReclassification adjustments on change in value of forward elements of forward contracts, before tax\nThe 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]\ndisclosure: IAS 1 92\nifrs-full\nReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax\nX duration, debit\nReclassification adjustments on change in value of forward elements of forward contracts, net of tax\nThe 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]\ndisclosure: IAS 1 92\nifrs-full\nReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax\nX duration, debit\nReclassification adjustments on change in value of time value of options, before tax\nThe 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]\ndisclosure: IAS 1 92\nifrs-full\nReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax\nX duration, debit\nReclassification adjustments on change in value of time value of options, net of tax\nThe 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]\ndisclosure: IAS 1 92\nifrs-full\nReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax\nX duration, debit\nReclassification adjustments on exchange differences on translation, before tax\nThe 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]\ndisclosure: IAS 1 92, disclosure: IAS 21 48\nifrs-full\nReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax\nX duration, debit\nReclassification adjustments on exchange differences on translation, net of tax\nThe 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]\ndisclosure: IAS 1 92, disclosure: IAS 21 48\nifrs-full\nReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax\nX duration, debit\nReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax\nThe 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]]\ndisclosure: 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\nifrs-full\nReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax\nX duration, debit\nReclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax\nThe 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]]\ndisclosure: 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\nifrs-full\nReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax\nX duration, debit\nReclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax\nThe 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]\ndisclosure: IAS 1 92, disclosure: IFRS 7 20 a viii\nifrs-full\nReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax\nX duration, debit\nReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax\nThe 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]\ndisclosure: IAS 1 92\nifrs-full\nReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax\nX duration, debit\nReclassification adjustments on financial assets that have been de-designated from overlay approach, before tax\nThe 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]\ndisclosure: IFRS 4 39L f iii - Effective on first application of IFRS 9\nifrs-full\nReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax\nX duration, debit\nReclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax\nThe 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]\ndisclosure: IFRS 4 39L f iii - Effective on first application of IFRS 9\nifrs-full\nReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax\nX duration, debit\nReclassification adjustments on hedges of net investments in foreign operations, before tax\nThe 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]\ndisclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14\nifrs-full\nReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax\nX duration, debit\nReclassification adjustments on hedges of net investments in foreign operations, net of tax\nThe 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]\ndisclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a\nifrs-full\nReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax\nX duration, debit\nReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax\nThe 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]]\ndisclosure: 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\nifrs-full\nReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax\nX duration, debit\nReclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax\nThe 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]]\ndisclosure: 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\nifrs-full\nReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax\nX duration, debit\nReclassification adjustments on net movement in regulatory deferral account balances, before tax\nThe 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]\ndisclosure: IFRS 14 22 b\nifrs-full\nReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax\nX duration, debit\nReclassification adjustments on net movement in regulatory deferral account balances, net of tax\nThe 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]\ndisclosure: IFRS 14 22 b\nifrs-full\nReclassificationIntoAvailableforsaleFinancialAssets\nX duration, debit\nReclassification into available-for-sale financial assets\nThe amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]\ndisclosure: IFRS 7 12 - Expiry date 2021-01-01\nifrs-full\nReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss\nX duration, debit\nReclassification into financial assets at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 12 - Expiry date 2021-01-01\nifrs-full\nReclassificationIntoHeldtomaturityInvestments\nX duration, debit\nReclassification into held-to-maturity investments\nThe amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]\ndisclosure: IFRS 7 12 - Expiry date 2021-01-01\nifrs-full\nReclassificationIntoLoansAndReceivables\nX duration, debit\nReclassification into loans and receivables\nThe amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]\ndisclosure: IFRS 7 12 - Expiry date 2021-01-01\nifrs-full\nReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue\nX duration\nReclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 12B c\nifrs-full\nReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome\nX duration\nReclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 12B c\nifrs-full\nReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost\nX duration\nReclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost\nThe 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]\ndisclosure: IFRS 7 12B c\nifrs-full\nReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost\nX duration\nReclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost\nThe 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]\ndisclosure: IFRS 7 12B c\nifrs-full\nReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss\nX duration\nReclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 12B c\nifrs-full\nReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome\nX duration\nReclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income\nThe 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]\ndisclosure: IFRS 7 12B c\nifrs-full\nReclassificationOutOfAvailableforsaleFinancialAssets\nX duration, credit\nReclassification out of available-for-sale financial assets\nThe amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]\ndisclosure: IFRS 7 12A a - Expiry date 2021-01-01 , disclosure: IFRS 7 12 - Expiry date 2021-01-01\nifrs-full\nReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss\nX duration, credit\nReclassification out of financial assets at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 7 12A a - Expiry date 2021-01-01 , disclosure: IFRS 7 12 - Expiry date 2021-01-01\nifrs-full\nReclassificationOutOfHeldtomaturityInvestments\nX duration, credit\nReclassification out of held-to-maturity investments\nThe amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]\ndisclosure: IFRS 7 12 - Expiry date 2021-01-01\nifrs-full\nReclassificationOutOfLoansAndReceivables\nX duration, credit\nReclassification out of loans and receivables\nThe amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]\ndisclosure: IFRS 7 12 - Expiry date 2021-01-01\nifrs-full\nReclassifiedItemsAxis\naxis\nReclassified items [axis]\nThe 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.\ndisclosure: IAS 1 41\nifrs-full\nReclassifiedItemsMember\nmember\nReclassified items [member]\nThis 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.\ndisclosure: IAS 1 41\nifrs-full\nRecognisedAssetsDefinedBenefitPlan\nX instant, debit\nNet defined benefit asset\nThe 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]]\ncommon practice: IAS 1 55\nifrs-full\nRecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets\nX instant, debit\nRecognised assets representing continuing involvement in derecognised financial assets\nThe amount of assets recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets.\ndisclosure: IFRS 7 42E a\nifrs-full\nRecognisedLiabilitiesDefinedBenefitPlan\nX instant, credit\nNet defined benefit liability\nThe amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]\ncommon practice: IAS 1 55\nifrs-full\nRecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets\nX instant, credit\nRecognised liabilities representing continuing involvement in derecognised financial assets\nThe amount of liabilities recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets.\ndisclosure: IFRS 7 42E a\nifrs-full\nReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract\nReconciliation of accounting profit multiplied by applicable tax rates [abstract]\nifrs-full\nReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract\nReconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]\nifrs-full\nReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract\nReconciliation of average effective tax rate and applicable tax rate [abstract]\nifrs-full\nReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract\nReconciliation of changes in allowance account for credit losses of financial assets [abstract]\nifrs-full\nReconciliationOfChangesInBiologicalAssetsAbstract\nReconciliation of changes in biological assets [abstract]\nifrs-full\nReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract\nReconciliation of changes in contingent liabilities recognised in business combination [abstract]\nifrs-full\nReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract\nReconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]\nifrs-full\nReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract\nReconciliation of changes in deferred tax liability (asset) [abstract]\nifrs-full\nReconciliationOfChangesInFairValueMeasurementAssetsAbstract\nReconciliation of changes in fair value measurement, assets [abstract]\nifrs-full\nReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract\nReconciliation of changes in fair value measurement, entity's own equity instruments [abstract]\nifrs-full\nReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract\nReconciliation of changes in fair value measurement, liabilities [abstract]\nifrs-full\nReconciliationOfChangesInGoodwillAbstract\nReconciliation of changes in goodwill [abstract]\nifrs-full\nReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract\nReconciliation of changes in intangible assets and goodwill [abstract]\nifrs-full\nReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract\nReconciliation of changes in intangible assets other than goodwill [abstract]\nifrs-full\nReconciliationOfChangesInInvestmentPropertyAbstract\nReconciliation of changes in investment property [abstract]\nifrs-full\nReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract\nReconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]\nifrs-full\nReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract\nReconciliation of changes in net assets available for benefits [abstract]\nifrs-full\nReconciliationOfChangesInOtherProvisionsAbstract\nReconciliation of changes in other provisions [abstract]\nifrs-full\nReconciliationOfChangesInPropertyPlantAndEquipmentAbstract\nReconciliation of changes in property, plant and equipment [abstract]\nifrs-full\nReconciliationOfChangesInReinsuranceAssetsAbstract\nReconciliation of changes in reinsurance assets [abstract]\nifrs-full\nReconciliationOfFairValueOfCreditDerivativeAbstract\nReconciliation of fair value of credit derivative [abstract]\nifrs-full\nReconciliationOfNominalAmountOfCreditDerivativeAbstract\nReconciliation of nominal amount of credit derivative [abstract]\nifrs-full\nReconciliationOfNumberOfSharesOutstandingAbstract\nReconciliation of number of shares outstanding [abstract]\nifrs-full\nReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract\nReconciliation of regulatory deferral account credit balances [abstract]\nifrs-full\nReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract\nReconciliation of regulatory deferral account debit balances [abstract]\nifrs-full\nReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract\nReconciliation 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]\nifrs-full\nReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract\nReconciliation of undiscounted lease payments to net investment in finance lease [abstract]\nifrs-full\nRecoverableAmountOfAssetOrCashgeneratingUnit\nX instant, debit\nRecoverable amount of asset or cash-generating unit\nThe 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]]\ndisclosure: IAS 36 130 e\nifrs-full\nRecurringFairValueMeasurementMember\nmember\nRecurring fair value measurement [member]\nThis 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]]\ndisclosure: IFRS 13 93 a\nifrs-full\nRedesignatedAmountMember\nmember\nRedesignated amount [member]\nThis member stands for the amount that has been redesignated during the transition to IFRSs.\ncommon practice: IFRS 1 29\nifrs-full\nRedesignatedFinancialAssetAsAvailableforsale\nX instant, debit\nRedesignated financial asset as available-for-sale\nThe amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]\ndisclosure: IFRS 1 29 - Expiry date 2021-01-01\nifrs-full\nRedesignatedFinancialAssetAtFairValueThroughProfitOrLoss\nX instant, debit\nRedesignated financial asset as at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 1 29\nifrs-full\nRedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss\nX instant, credit\nRedesignated financial liability as at fair value through profit or loss\nThe 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]\ndisclosure: IFRS 1 29A, disclosure: IFRS 1 29 - Expiry date 2021-01-01\nifrs-full\nRedesignatedMember\nmember\nRedesignated [member]\nThis 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.\ndisclosure: IFRS 1 29\nifrs-full\nRedesignationAxis\naxis\nRedesignation [axis]\nThe 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.\ndisclosure: IFRS 1 29\nifrs-full\nReductionOfIssuedCapital\nX duration, debit\nReduction of issued capital\nThe decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]\ncommon practice: IAS 1 106 d\nifrs-full\nRefundsProvision\nX instant, credit\nRefunds provision\nThe amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]\nexample: IAS 37 Example 4 Refunds policy, example: IAS 37 87\nifrs-full\nRefundsProvisionAbstract\nRefunds provision [abstract]\nifrs-full\nRefundsProvisionMember\nmember\nRefunds provision [member]\nThis member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]\nexample: IAS 37 Example 4 Refunds policy, example: IAS 37 87\nifrs-full\nRegulatoryDeferralAccountBalancesAxis\naxis\nRegulatory deferral account balances [axis]\nThe 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.\ndisclosure: IFRS 14 B22\nifrs-full\nRegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember\nmember\nRegulatory deferral account balances classified as disposal groups [member]\nThis 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]]\ndisclosure: IFRS 14 B22\nifrs-full\nRegulatoryDeferralAccountBalancesMember\nmember\nRegulatory deferral account balances [member]\nThis 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.\ndisclosure: IFRS 14 B22\nifrs-full\nRegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember\nmember\nRegulatory deferral account balances not classified as disposal groups [member]\nThis 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]]\ndisclosure: IFRS 14 B22\nifrs-full\nRegulatoryDeferralAccountCreditBalances\nX instant, credit\nRegulatory deferral account credit balances\nThe amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]\ndisclosure: IFRS 14 20 b, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35\nifrs-full\nRegulatoryDeferralAccountCreditBalancesAbstract\nRegulatory deferral account credit balances [abstract]\nifrs-full\nRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability\nX instant, credit\nRegulatory deferral account credit balances and related deferred tax liability\nThe 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]\ndisclosure: IFRS 14 24, disclosure: IFRS 14 B11 a\nifrs-full\nRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract\nRegulatory deferral account credit balances and related deferred tax liability [abstract]\nifrs-full\nRegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup\nX instant, credit\nRegulatory deferral account credit balances directly related to disposal group\nThe 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]]\ndisclosure: IFRS 14 25\nifrs-full\nRegulatoryDeferralAccountDebitBalances\nX instant, debit\nRegulatory deferral account debit balances\nThe amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]\ndisclosure: IFRS 14 20 a, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35\nifrs-full\nRegulatoryDeferralAccountDebitBalancesAbstract\nRegulatory deferral account debit balances [abstract]\nifrs-full\nRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset\nX instant, debit\nRegulatory deferral account debit balances and related deferred tax asset\nThe 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]\ndisclosure: IFRS 14 24, disclosure: IFRS 14 B11 a\nifrs-full\nRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract\nRegulatory deferral account debit balances and related deferred tax asset [abstract]\nifrs-full\nRegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup\nX instant, debit\nRegulatory deferral account debit balances directly related to disposal group\nThe 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]]\ndisclosure: IFRS 14 25\nifrs-full\nRegulatoryEnvironmentsAxis\naxis\nRegulatory environments [axis]\nThe 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.\nexample: IAS 19 138 c\nifrs-full\nRegulatoryEnvironmentsMember\nmember\nRegulatory environments [member]\nThis member stands for all regulatory environments. It also represents the standard value for the ‘ Regulatory environments ’ axis if no other member is used.\nexample: IAS 19 138 c\nifrs-full\nReimbursementRightsAtFairValue\nX instant, debit\nReimbursement rights, at fair value\nThe 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]]\ndisclosure: IAS 19 140 b\nifrs-full\nReinsuranceAssets\nX instant, debit\nReinsurance assets\nThe amount of a cedant’s net contractual rights under a reinsurance contract.\ndisclosure: IFRS 4 37 e - Expiry date 2021-01-01\nifrs-full\nReinsuranceContractsHeldMember\nmember\nReinsurance contracts held [member]\nThis 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]]\ndisclosure: 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\nifrs-full\nReinsuranceContractsHeldThatAreAssets\nX instant, debit\nReinsurance contracts held that are assets\nThe amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]\ndisclosure: IAS 1 54 da - Effective 2021-01-01 , disclosure: IFRS 17 78 c - Effective 2021-01-01\nifrs-full\nReinsuranceContractsHeldThatAreLiabilities\nX instant, credit\nReinsurance contracts held that are liabilities\nThe amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]\ndisclosure: IAS 1 54 ma - Effective 2021-01-01 , disclosure: IFRS 17 78 d - Effective 2021-01-01\nifrs-full\nReinsurersShareOfAmountArisingFromInsuranceContractsMember\nmember\nReinsurer's share of amount arising from insurance contracts [member]\nThis member stands for the reinsurer's share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nRelatedPartiesMember\nmember\nRelated parties [member]\nThis 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]]\ndisclosure: IAS 24 19\nifrs-full\nRelatedPartyTransactionsAbstract\nRelated party transactions [abstract]\nifrs-full\nRemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019\nDUR\nRemaining amortisation period of intangible assets material to entity\nThe remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]\ndisclosure: IAS 38 122 b\nifrs-full\nRemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities\nX instant, credit\nRemaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities\nThe amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.\ndisclosure: IFRS 17 132 b i - Effective 2021-01-01\nifrs-full\nRemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019\nDUR\nRemaining recovery period of regulatory deferral account debit balances\nThe remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]\ndisclosure: IFRS 14 33 c\nifrs-full\nRemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019\nDUR\nRemaining reversal period of regulatory deferral account credit balances\nThe remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]\ndisclosure: IFRS 14 33 c\nifrs-full\nRemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance\nX instant, credit\nRemaining unamortised gains (losses) arising on buying reinsurance\nThe amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.\ndisclosure: IFRS 4 37 b ii - Expiry date 2021-01-01\nifrs-full\nRentalExpense\nX duration, debit\nRental expense\nThe amount of expense recognised on rental activities.\ncommon practice: IAS 1 85\nifrs-full\nRentalIncome\nX duration, credit\nRental income\nThe amount of income recognised from rental activities.\ncommon practice: IAS 1 112 c\nifrs-full\nRentalIncomeFromInvestmentProperty\nX duration, credit\nRental income from investment property\nThe amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]\ndisclosure: IAS 40 75 f i\nifrs-full\nRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense\nX duration, credit\nRental income from investment property, net of direct operating expense\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract\nRental income from investment property, net of direct operating expense [abstract]\nifrs-full\nRentDeferredIncome\nX instant, credit\nRent deferred income\nThe amount of deferred income arising on rental activity. [Refer: Deferred income]\ncommon practice: IAS 1 78\nifrs-full\nRentDeferredIncomeClassifiedAsCurrent\nX instant, credit\nRent deferred income classified as current\nThe amount of rent deferred income classified as current. [Refer: Rent deferred income]\ncommon practice: IAS 1 78\nifrs-full\nRentDeferredIncomeClassifiedAsNoncurrent\nX instant, credit\nRent deferred income classified as non-current\nThe amount of rent deferred income classified as non-current. [Refer: Rent deferred income]\ncommon practice: IAS 1 78\nifrs-full\nRentMeasurementInputMember\nmember\nRent, measurement input [member]\nThis member stands for the rent used as a measurement input.\ncommon practice: IFRS 13 93 d\nifrs-full\nRepairsAndMaintenanceExpense\nX duration, debit\nRepairs and maintenance expense\nThe amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.\ncommon practice: IAS 1 85\nifrs-full\nRepaymentsOfBondsNotesAndDebentures\nX duration, credit\nRepayments of bonds, notes and debentures\nThe cash outflow for repayments of bonds, notes and debentures.\ncommon practice: IAS 7 17\nifrs-full\nRepaymentsOfBorrowingsClassifiedAsFinancingActivities\nX duration, credit\nRepayments of borrowings, classified as financing activities\nThe cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]\nexample: IAS 7 17 d\nifrs-full\nRepaymentsOfCurrentBorrowings\nX duration, credit\nRepayments of current borrowings\nThe cash outflow for repayments of current borrowings. [Refer: Current borrowings]\ncommon practice: IAS 7 17\nifrs-full\nRepaymentsOfNoncurrentBorrowings\nX duration, credit\nRepayments of non-current borrowings\nThe cash outflow for repayments of non-current borrowings. [Refer: Borrowings]\ncommon practice: IAS 7 17\nifrs-full\nRepaymentsOfSubordinatedLiabilities\nX duration, credit\nRepayments of subordinated liabilities\nThe cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]\ncommon practice: IAS 7 17\nifrs-full\nReportableSegmentsMember\nmember\nReportable segments [member]\nThis 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]]\nexample: IAS 19 138 d, disclosure: IFRS 15 115, example: IFRS 17 96 c - Effective 2021-01-01 , disclosure: IFRS 8 23\nifrs-full\nReportedIfInComplianceWithRequirementOfIFRSMember\nmember\nReported if in compliance with requirement of IFRS [member]\nThis 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.\ncommon practice: IAS 1 20 d\nifrs-full\nReportingYearMember\nmember\nReporting year [member]\nThis member stands for the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nRepurchaseAgreementsAndCashCollateralOnSecuritiesLent\nX instant, credit\nRepurchase agreements and cash collateral on securities lent\nThe amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.\ncommon practice: IAS 1 55\nifrs-full\nResearchAndDevelopmentExpense\nX duration, debit\nResearch and development expense\nThe amount of expenditure directly attributable to research or development activities, recognised in profit or loss.\ndisclosure: IAS 38 126\nifrs-full\nReserveForCatastrophe\nX instant, credit\nReserve for catastrophe\nA 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.\nexample: IAS 1 78 e - Expiry date 2021-01-01 , disclosure: IFRS 4 IG58 - Expiry date 2021-01-01\nifrs-full\nReserveForCatastropheMember\nmember\nReserve for catastrophe [member]\nThis 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.\nexample: IAS 1 108 - Expiry date 2021-01-01 , disclosure: IFRS 4 IG58 - Expiry date 2021-01-01\nifrs-full\nReserveForEqualisation\nX instant, credit\nReserve for equalisation\nA component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.\nexample: IAS 1 78 e - Expiry date 2021-01-01 , disclosure: IFRS 4 IG58 - Expiry date 2021-01-01\nifrs-full\nReserveForEqualisationMember\nmember\nReserve for equalisation [member]\nThis 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.\nexample: IAS 1 108 - Expiry date 2021-01-01 , disclosure: IFRS 4 IG58 - Expiry date 2021-01-01\nifrs-full\nReserveOfCashFlowHedges\nX instant, credit\nReserve of cash flow hedges\nA 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]]\ncommon practice: IAS 1 78 e, disclosure: IFRS 9 6.5.11\nifrs-full\nReserveOfCashFlowHedgesContinuingHedges\nX instant, credit\nReserve of cash flow hedges, continuing hedges\nA component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]\ndisclosure: IFRS 7 24B b ii\nifrs-full\nReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied\nX instant, credit\nReserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied\nA 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]\ndisclosure: IFRS 7 24B b iii\nifrs-full\nReserveOfCashFlowHedgesMember\nmember\nReserve of cash flow hedges [member]\nThis 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]]\nexample: IAS 1 108, disclosure: IFRS 9 6.5.11\nifrs-full\nReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability\nX instant, credit\nReserve of change in fair value of financial liability attributable to change in credit risk of liability\nA 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]\ncommon practice: IAS 1 78 e\nifrs-full\nReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember\nmember\nReserve of change in fair value of financial liability attributable to change in credit risk of liability [member]\nThis 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]\nexample: IAS 1 108\nifrs-full\nReserveOfChangeInValueOfForeignCurrencyBasisSpreads\nX instant, credit\nReserve of change in value of foreign currency basis spreads\nA 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.\ncommon practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16\nifrs-full\nReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember\nmember\nReserve of change in value of foreign currency basis spreads [member]\nThis 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.\nexample: IAS 1 108, disclosure: IFRS 9 6.5.16\nifrs-full\nReserveOfChangeInValueOfForwardElementsOfForwardContracts\nX instant, credit\nReserve of change in value of forward elements of forward contracts\nA 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.\ncommon practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16\nifrs-full\nReserveOfChangeInValueOfForwardElementsOfForwardContractsMember\nmember\nReserve of change in value of forward elements of forward contracts [member]\nThis 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.\nexample: IAS 1 108, disclosure: IFRS 9 6.5.16\nifrs-full\nReserveOfChangeInValueOfTimeValueOfOptions\nX instant, credit\nReserve of change in value of time value of options\nA 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.\ncommon practice: IAS 1 78 e, disclosure: IFRS 9 6.5.15\nifrs-full\nReserveOfChangeInValueOfTimeValueOfOptionsMember\nmember\nReserve of change in value of time value of options [member]\nThis 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.\nexample: IAS 1 108, disclosure: IFRS 9 6.5.15\nifrs-full\nReserveOfDiscretionaryParticipationFeatures\nX instant, credit\nReserve of discretionary participation features\nA 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.\nexample: 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\nifrs-full\nReserveOfDiscretionaryParticipationFeaturesMember\nmember\nReserve of discretionary participation features [member]\nThis 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.\nexample: 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\nifrs-full\nReserveOfEquityComponentOfConvertibleInstruments\nX instant, credit\nReserve of equity component of convertible instruments\nA component of equity representing components of convertible instruments classified as equity.\ncommon practice: IAS 1 55\nifrs-full\nReserveOfEquityComponentOfConvertibleInstrumentsMember\nmember\nReserve of equity component of convertible instruments [member]\nThis member stands for a component of equity representing components of convertible instruments classified as equity.\ncommon practice: IAS 1 108\nifrs-full\nReserveOfExchangeDifferencesOnTranslation\nX instant, credit\nReserve of exchange differences on translation\nA 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]\ndisclosure: IAS 21 52 b\nifrs-full\nReserveOfExchangeDifferencesOnTranslationContinuingHedges\nX instant, credit\nReserve of exchange differences on translation, continuing hedges\nA component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]\ndisclosure: IFRS 7 24B b ii\nifrs-full\nReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied\nX instant, credit\nReserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied\nA 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]\ndisclosure: IFRS 7 24B b iii\nifrs-full\nReserveOfExchangeDifferencesOnTranslationMember\nmember\nReserve of exchange differences on translation [member]\nThis 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]\nexample: IAS 1 108, disclosure: IAS 21 52 b\nifrs-full\nReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss\nX instant, credit\nReserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss\nA 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]]\ncommon practice: IAS 1 78 e - Effective 2021-01-01\nifrs-full\nReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember\nmember\nReserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]\nThis 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]]\nexample: IAS 1 108 - Effective 2021-01-01\nifrs-full\nReserveOfGainsAndLossesFromInvestmentsInEquityInstruments\nX instant, credit\nReserve of gains and losses from investments in equity instruments\nA 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.\ncommon practice: IAS 1 78 e\nifrs-full\nReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember\nmember\nReserve of gains and losses from investments in equity instruments [member]\nThis 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.\nexample: IAS 1 108\nifrs-full\nReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome\nX instant, credit\nReserve of gains and losses on financial assets measured at fair value through other comprehensive income\nA 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]\ncommon practice: IAS 1 78 e\nifrs-full\nReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember\nmember\nReserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]\nThis 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]\nexample: IAS 1 108\nifrs-full\nReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied\nX instant, credit\nReserve 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\nThe 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]\ndisclosure: IFRS 17 116 - Effective 2021-01-01\nifrs-full\nReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments\nX instant, credit\nReserve of gains and losses on hedging instruments that hedge investments in equity instruments\nA 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.\ncommon practice: IAS 1 78 e\nifrs-full\nReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember\nmember\nReserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]\nThis 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.\nexample: IAS 1 108\nifrs-full\nReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets\nX instant, credit\nReserve of gains and losses on remeasuring available-for-sale financial assets\nA component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]\ncommon practice: IAS 1 78 e - Expiry date 2021-01-01\nifrs-full\nReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember\nmember\nReserve of gains and losses on remeasuring available-for-sale financial assets [member]\nThis 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]\nexample: IAS 1 108 - Expiry date 2021-01-01\nifrs-full\nReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss\nX instant, credit\nReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss\nA 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]]\ncommon practice: IAS 1 78 e - Effective 2021-01-01\nifrs-full\nReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember\nmember\nReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]\nThis 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]]\nexample: IAS 1 108 - Effective 2021-01-01\nifrs-full\nReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss\nX instant, credit\nReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss\nA 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]]\ncommon practice: IAS 1 78 e - Effective 2021-01-01\nifrs-full\nReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember\nmember\nReserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]\nThis 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]]\nexample: IAS 1 108 - Effective 2021-01-01\nifrs-full\nReserveOfOverlayApproach\nX instant, credit\nReserve of overlay approach\nA component of equity representing the accumulated overlay approach adjustments.\ncommon practice: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nReserveOfOverlayApproachMember\nmember\nReserve of overlay approach [member]\nThis member stands for a component of equity representing the accumulated overlay approach adjustments.\ncommon practice: IFRS 4 35D b - Effective on first application of IFRS 9\nifrs-full\nReserveOfRemeasurementsOfDefinedBenefitPlans\nX instant, credit\nReserve of remeasurements of defined benefit plans\nA component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]\ncommon practice: IAS 1 78 e\nifrs-full\nReserveOfRemeasurementsOfDefinedBenefitPlansMember\nmember\nReserve of remeasurements of defined benefit plans [member]\nThis 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]\nexample: IAS 1 108\nifrs-full\nReserveOfSharebasedPayments\nX instant, credit\nReserve of share-based payments\nA component of equity resulting from share-based payments.\ncommon practice: IAS 1 78 e\nifrs-full\nReserveOfSharebasedPaymentsMember\nmember\nReserve of share-based payments [member]\nThis member stands for a component of equity resulting from share-based payments.\nexample: IAS 1 108\nifrs-full\nReservesWithinEquityAxis\naxis\nReserves within equity [axis]\nThe 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.\ndisclosure: IAS 1 79 b\nifrs-full\nResidualValueRiskMember\nmember\nResidual value risk [member]\nThis 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]]\nexample: IFRS 7 IG32, example: IFRS 7 40 a\nifrs-full\nRestatedMember\nmember\nCurrently stated [member]\nThis 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.\ncommon 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\nifrs-full\nRestrictedCashAndCashEquivalents\nX instant, debit\nRestricted cash and cash equivalents\nThe amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]\ncommon practice: IAS 1 55\nifrs-full\nRestrictionsOnAccessToAssetsInFunds\ntext\nDescription of restrictions on access to assets in funds\nThe description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.\ndisclosure: IFRIC 5 11\nifrs-full\nRestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty\nX instant\nRestrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property\nThe amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]\ndisclosure: IAS 40 75 g\nifrs-full\nRestructuringContingentLiabilityMember\nmember\nRestructuring contingent liability [member]\nThis 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]]\nexample: IAS 37 88\nifrs-full\nRestructuringProvision\nX instant, credit\nRestructuring provision\nThe 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]\nexample: IAS 37 70\nifrs-full\nRestructuringProvisionAbstract\nRestructuring provision [abstract]\nifrs-full\nRestructuringProvisionMember\nmember\nRestructuring provision [member]\nThis 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]]\nexample: IAS 37 70\nifrs-full\nRetainedEarnings\nX instant, credit\nRetained earnings\nA component of equity representing the entity's cumulative undistributed earnings or deficit.\nexample: IAS 1 78 e, example: IAS 1 IG6\nifrs-full\nRetainedEarningsMember\nmember\nRetained earnings [member]\nThis member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.\ndisclosure: IAS 1 106, example: IAS 1 108\nifrs-full\nRetentionPayables\nX instant, credit\nRetention payables\nThe amount of payment that is withheld by the entity, pending the fulfilment of a condition.\ncommon practice: IAS 1 78\nifrs-full\nRetirementsIntangibleAssetsAndGoodwill\nX duration, credit\nRetirements, intangible assets and goodwill\nThe decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nRetirementsIntangibleAssetsOtherThanGoodwill\nX duration, credit\nRetirements, intangible assets other than goodwill\nThe decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]\ncommon practice: IAS 38 118 e\nifrs-full\nRetirementsPropertyPlantAndEquipment\nX duration, credit\nRetirements, property, plant and equipment\nThe decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]\ncommon practice: IAS 16 73 e\nifrs-full\nRetrospectiveApplicationAndRetrospectiveRestatementAxis\naxis\nRetrospective application and retrospective restatement [axis]\nThe 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.\ndisclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i\nifrs-full\nReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset\nX duration, debit\nReturn on plan assets excluding interest income or expense, net defined benefit liability (asset)\nThe 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)]\ndisclosure: IAS 19 141 c i\nifrs-full\nReturnOnReimbursementRights\nX duration, debit\nReturn on reimbursement rights, excluding interest income or expense\nThe 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]\ndisclosure: IAS 19 141 c i\nifrs-full\nRevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill\nX duration, debit\nRevaluation increase (decrease), intangible assets other than goodwill\nThe increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]\ndisclosure: IAS 38 118 e iii\nifrs-full\nRevaluationIncreaseDecreasePropertyPlantAndEquipment\nX duration, debit\nRevaluation increase (decrease), property, plant and equipment\nThe increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]\ndisclosure: IAS 16 73 e iv, disclosure: IAS 16 77 f\nifrs-full\nRevaluationOfIntangibleAssetsAbstract\nRevaluation of intangible assets [abstract]\nifrs-full\nRevaluationSurplus\nX instant, credit\nRevaluation surplus\nA component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]\ndisclosure: IAS 16 39, disclosure: IAS 38 85\nifrs-full\nRevaluationSurplusMember\nmember\nRevaluation surplus [member]\nThis 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]\nexample: IAS 1 108, disclosure: IAS 16 39, disclosure: IFRS 1 IG10\nifrs-full\nRevenue\nX duration, credit\nRevenue\nExpiry date 2020-01-01 : The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.\nEffective 2020-01-01 : 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.\ndisclosure: 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\nifrs-full\nRevenueAbstract\nRevenue [abstract]\nifrs-full\nRevenueAndOperatingIncome\nX duration, credit\nRevenue and other operating income\nThe aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]\ncommon practice: IAS 1 85\nifrs-full\nRevenueFromConstructionContracts\nX duration, credit\nRevenue from construction contracts\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromContractsWithCustomers\nX duration, credit\nRevenue from contracts with customers\nThe 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.\ndisclosure: IFRS 15 113 a, disclosure: IFRS 15 114\nifrs-full\nRevenueFromDividends\nX duration, credit\nDividend income\nThe 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.\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromGovernmentGrants\nX duration, credit\nIncome from government grants\nThe amount of income recognised in relation to government grants. [Refer: Government grants]\ncommon practice: IAS 20 39 b\nifrs-full\nRevenueFromHotelOperations\nX duration, credit\nRevenue from hotel operations\nThe amount of revenue arising from hotel operations. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld\nX duration, credit\nRevenue from insurance contracts issued, without reduction for reinsurance held\nThe amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]\nexample: 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\nifrs-full\nRevenueFromInterest\nX duration, credit\nInterest income\nThe amount of income arising from interest.\ncommon practice: IAS 1 112 c, disclosure: IFRS 12 B13 e, disclosure: IFRS 8 23 c, disclosure: IFRS 8 28 e\nifrs-full\nRevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods\nX duration, credit\nRevenue from performance obligations satisfied or partially satisfied in previous periods\nThe amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers]\ndisclosure: IFRS 15 116 c\nifrs-full\nRevenueFromRenderingOfAdvertisingServices\nX duration, credit\nRevenue from rendering of advertising services\nThe amount of revenue arising from the rendering of advertising services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfCargoAndMailTransportServices\nX duration, credit\nRevenue from rendering of cargo and mail transport services\nThe amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfDataServices\nX duration, credit\nRevenue from rendering of data services\nThe amount of revenue arising from the rendering of data services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfGamingServices\nX duration, credit\nRevenue from rendering of gaming services\nThe amount of revenue arising from the rendering of gaming services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfInformationTechnologyConsultingServices\nX duration, credit\nRevenue from rendering of information technology consulting services\nThe amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices\nX duration, credit\nRevenue from rendering of information technology maintenance and support services\nThe amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfInformationTechnologyServices\nX duration, credit\nRevenue from rendering of information technology services\nThe amount of revenue arising from the rendering of information technology services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfInterconnectionServices\nX duration, credit\nRevenue from rendering of interconnection services\nThe amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfInternetAndDataServices\nX duration, credit\nRevenue from rendering of internet and data services\nThe amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfInternetAndDataServicesAbstract\nRevenue from rendering of internet and data services [abstract]\nifrs-full\nRevenueFromRenderingOfInternetServices\nX duration, credit\nRevenue from rendering of internet services\nThe amount of revenue arising from the rendering of internet services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfLandLineTelephoneServices\nX duration, credit\nRevenue from rendering of land line telephone services\nThe amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfMobileTelephoneServices\nX duration, credit\nRevenue from rendering of mobile telephone services\nThe amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfOtherTelecommunicationServices\nX duration, credit\nRevenue from rendering of other telecommunication services\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfPassengerTransportServices\nX duration, credit\nRevenue from rendering of passenger transport services\nThe amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfPrintingServices\nX duration, credit\nRevenue from rendering of printing services\nThe amount of revenue arising from the rendering of printing services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfServices\nX duration, credit\nRevenue from rendering of services\nThe amount of revenue arising from the rendering of services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfServicesRelatedPartyTransactions\nX duration, credit\nRevenue from rendering of services, related party transactions\nThe amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]\nexample: IAS 24 21 c\nifrs-full\nRevenueFromRenderingOfTelecommunicationServices\nX duration, credit\nRevenue from rendering of telecommunication services\nThe amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfTelecommunicationServicesAbstract\nRevenue from rendering of telecommunication services [abstract]\nifrs-full\nRevenueFromRenderingOfTelephoneServices\nX duration, credit\nRevenue from rendering of telephone services\nThe amount of revenue arising from the rendering of telephone services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRenderingOfTransportServices\nX duration, credit\nRevenue from rendering of transport services\nThe amount of revenue arising from the rendering of transport services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRoomOccupancyServices\nX duration, credit\nRevenue from room occupancy services\nThe amount of revenue arising from room occupancy services. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromRoyalties\nX duration, credit\nRoyalty income\nThe amount of income arising from royalties.\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfAgriculturalProduce\nX duration, credit\nRevenue from sale of agricultural produce\nThe amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfAlcoholAndAlcoholicDrinks\nX duration, credit\nRevenue from sale of alcohol and alcoholic drinks\nThe amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfBooks\nX duration, credit\nRevenue from sale of books\nThe amount of revenue arising from the sale of books. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfCopper\nX duration, credit\nRevenue from sale of copper\nThe amount of revenue arising from the sale of copper. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfCrudeOil\nX duration, credit\nRevenue from sale of crude oil\nThe amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfElectricity\nX duration, credit\nRevenue from sale of electricity\nThe amount of revenue arising from the sale of electricity. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfFoodAndBeverage\nX duration, credit\nRevenue from sale of food and beverage\nThe amount of revenue arising from the sale of food and beverage. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfGold\nX duration, credit\nRevenue from sale of gold\nThe amount of revenue arising from the sale of gold. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfGoods\nX duration, credit\nRevenue from sale of goods\nThe amount of revenue arising from the sale of goods. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfGoodsRelatedPartyTransactions\nX duration, credit\nRevenue from sale of goods, related party transactions\nThe amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]\nexample: IAS 24 21 a\nifrs-full\nRevenueFromSaleOfNaturalGas\nX duration, credit\nRevenue from sale of natural gas\nThe amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfOilAndGasProducts\nX duration, credit\nRevenue from sale of oil and gas products\nThe amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfPetroleumAndPetrochemicalProducts\nX duration, credit\nRevenue from sale of petroleum and petrochemical products\nThe amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfPublications\nX duration, credit\nRevenue from sale of publications\nThe amount of revenue arising from the sale of publications. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfSilver\nX duration, credit\nRevenue from sale of silver\nThe amount of revenue arising from the sale of silver. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfSugar\nX duration, credit\nRevenue from sale of sugar\nThe amount of revenue arising from the sale of sugar. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueFromSaleOfTelecommunicationEquipment\nX duration, credit\nRevenue from sale of telecommunication equipment\nThe amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nRevenueMultipleMeasurementInputMember\nmember\nRevenue multiple, measurement input [member]\nThis member stands for a revenue multiple used as a measurement input.\nexample: IFRS 13 93 d, example: IFRS 13 IE63\nifrs-full\nRevenueOfAcquiree\nX duration, credit\nRevenue of acquiree since acquisition date\nThe amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]\ndisclosure: IFRS 3 B64 q i\nifrs-full\nRevenueOfCombinedEntity\nX duration, credit\nRevenue of combined entity as if combination occurred at beginning of period\nThe 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]\ndisclosure: IFRS 3 B64 q ii\nifrs-full\nRevenueRecognisedOnExchangingConstructionServicesForFinancialAsset\nX duration, credit\nRevenue recognised on exchanging construction services for financial asset\nThe 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]\ndisclosure: SIC 29 6A\nifrs-full\nRevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset\nX duration, credit\nRevenue recognised on exchanging construction services for intangible asset\nThe 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]\ndisclosure: SIC 29 6A\nifrs-full\nRevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod\nX duration, credit\nRevenue that was included in contract liability balance at beginning of period\nThe 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]\ndisclosure: IFRS 15 116 b\nifrs-full\nReversalAllowanceAccountForCreditLossesOfFinancialAssets\nX duration\nReversal, allowance account for credit losses of financial assets\nThe 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]\ncommon practice: IFRS 7 16 - Expiry date 2021-01-01\nifrs-full\nReversalOfImpairmentLoss\nX duration, credit\nReversal of impairment loss\nThe 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]\ndisclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii\nifrs-full\nReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome\nX duration, credit\nReversal of impairment loss recognised in other comprehensive income\nThe amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]\ndisclosure: IAS 36 126 d, disclosure: IAS 36 129 b\nifrs-full\nReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill\nX duration\nReversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill\nThe 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]\ndisclosure: IAS 38 118 e iii\nifrs-full\nReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment\nX duration\nReversal of impairment loss recognised in other comprehensive income, property, plant and equipment\nThe 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]\ndisclosure: IAS 16 73 e iv\nifrs-full\nReversalOfImpairmentLossRecognisedInProfitOrLoss\nX duration, credit\nReversal of impairment loss recognised in profit or loss\nThe amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]\ndisclosure: IAS 36 126 b, disclosure: IAS 36 129 b\nifrs-full\nReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets\nX duration\nReversal of impairment loss recognised in profit or loss, biological assets\nThe 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]\ndisclosure: IAS 41 55 b\nifrs-full\nReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill\nX duration\nReversal of impairment loss recognised in profit or loss, intangible assets other than goodwill\nThe 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]\ndisclosure: IAS 38 118 e v\nifrs-full\nReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty\nX duration\nReversal of impairment loss recognised in profit or loss, investment property\nThe 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]\ndisclosure: IAS 40 76 g, disclosure: IAS 40 79 d v\nifrs-full\nReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances\nX duration\nReversal of impairment loss recognised in profit or loss, loans and advances\nThe 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]\ncommon practice: IAS 1 85\nifrs-full\nReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment\nX duration\nReversal of impairment loss recognised in profit or loss, property, plant and equipment\nThe 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]\ndisclosure: IAS 1 98 a, disclosure: IAS 16 73 e vi\nifrs-full\nReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables\nX duration, credit\nReversal of impairment loss recognised in profit or loss, trade receivables\nThe 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]\ncommon practice: IAS 1 112 c\nifrs-full\nReversalOfInventoryWritedown\nX duration\nReversal of inventory write-down\nThe 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]\ndisclosure: IAS 1 98 a, disclosure: IAS 2 36 f\nifrs-full\nReversalOfProvisionsForCostOfRestructuring\nX duration, credit\nReversal of provisions for cost of restructuring\nThe amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]\ndisclosure: IAS 1 98 b\nifrs-full\nReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination\nX duration, debit\nReversed unsettled liabilities, contingent liabilities recognised in business combination\nThe 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]]\ndisclosure: IFRS 3 B67 c\nifrs-full\nReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed\nX instant, debit\nReverse repurchase agreements and cash collateral on securities borrowed\nThe 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]\ncommon practice: IAS 1 55\nifrs-full\nRightofuseAssetFairValueUsedAsDeemedCost\nX instant, debit\nRight-of-use asset fair value used as deemed cost\nThe 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]\ndisclosure: IFRS 1 30\nifrs-full\nRightofuseAssets\nX instant, debit\nRight-of-use assets\nThe 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.\ndisclosure: IFRS 16 53 j\nifrs-full\nRightofuseAssetsIncreaseDecreaseInRevaluationSurplus\nX duration, credit\nRight-of-use assets, increase (decrease) in revaluation surplus\nThe increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]\ndisclosure: IFRS 16 57\nifrs-full\nRightofuseAssetsMember\nmember\nRight-of-use assets [member]\nThis member stands for right-of-use assets. [Refer: Right-of-use assets]\ndisclosure: IFRS 16 33\nifrs-full\nRightofuseAssetsRevaluationSurplus\nX instant, credit\nRight-of-use assets, revaluation surplus\nThe amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]\ndisclosure: IFRS 16 57\nifrs-full\nRightofuseAssetsRevaluedAssetsAtCost\nX instant, debit\nRight-of-use assets, revalued assets, at cost\nThe 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]\ndisclosure: IFRS 16 57\nifrs-full\nRightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty\nX instant, debit\nRight-of-use assets that do not meet definition of investment property\nThe amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]\ndisclosure: IFRS 16 47 a\nifrs-full\nRightsPreferencesAndRestrictionsAttachingToClassOfShareCapital\ntext\nRights, preferences and restrictions attaching to class of share capital\nThe 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]]\ndisclosure: IAS 1 79 a v\nifrs-full\nRiskAdjustmentForNonfinancialRiskMember\nmember\nRisk adjustment for non-financial risk [member]\nThis 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.\ndisclosure: 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\nifrs-full\nRiskDiversificationEffectMember\nmember\nRisk diversification effect [member]\nThis member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]\ncommon practice: IFRS 7 32\nifrs-full\nRiskExposureAssociatedWithInstrumentsSharingCharacteristic\nX instant\nRisk exposure associated with instruments sharing characteristic\nThe amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]\ndisclosure: IFRS 7 B8 c\nifrs-full\nRiskExposuresAxis\naxis\nRisk exposures [axis]\nThe 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.\ndisclosure: IFRS 17 128 a - Effective 2021-01-01\nifrs-full\nRiskExposuresMember\nmember\nRisk exposures [member]\nThis member stands for the risk exposures. It also represents the standard value for the ‘ Risk exposures ’ axis if no other member is used.\ndisclosure: IFRS 17 128 a - Effective 2021-01-01\nifrs-full\nRoyaltyExpense\nX duration, debit\nRoyalty expense\nThe amount of expense arising from royalties.\ncommon practice: IAS 1 85\nifrs-full\nSaleOrIssueOfTreasuryShares\nX duration, credit\nSale or issue of treasury shares\nThe increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]\ncommon practice: IAS 1 106 d\nifrs-full\nSalesAndMarketingExpense\nX duration, debit\nSales and marketing expense\nThe amount of expense relating to the marketing and selling of goods or services.\ncommon practice: IAS 1 85\nifrs-full\nSalesChannelsAxis\naxis\nSales channels [axis]\nThe 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.\nexample: IFRS 15 B89 g\nifrs-full\nSalesChannelsMember\nmember\nSales channels [member]\nThis member stands for all sales channels. It also represents the standard value for the ‘ Sales channels ’ axis if no other member is used.\nexample: IFRS 15 B89 g\nifrs-full\nSalesFairValueMeasurementAssets\nX duration, credit\nSales, fair value measurement, assets\nThe decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nSalesFairValueMeasurementEntitysOwnEquityInstruments\nX duration, debit\nSales, fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nSalesFairValueMeasurementLiabilities\nX duration, debit\nSales, fair value measurement, liabilities\nThe decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nSalesOfPropertyAndOtherAssetsRelatedPartyTransactions\nX duration, credit\nSales of property and other assets, related party transactions\nThe amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 b\nifrs-full\nSecuredBankLoansReceived\nX instant, credit\nSecured bank loans received\nThe amount of loans received from banks that have been secured by collateral. [Refer: Loans received]\ncommon practice: IAS 1 112 c\nifrs-full\nSecuritiesLendingMember\nmember\nSecurities lending [member]\nThis member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.\nexample: IFRS 7 IG40B, example: IFRS 7 B33\nifrs-full\nSecuritisationsMember\nmember\nSecuritisations [member]\nThis 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.\nexample: IFRS 7 B33\nifrs-full\nSecuritisationVehiclesMember\nmember\nSecuritisation vehicles [member]\nThis 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.\nexample: IFRS 12 B23 a\nifrs-full\nSegmentConsolidationItemsAxis\naxis\nSegment consolidation items [axis]\nThe 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.\ndisclosure: IFRS 8 23\nifrs-full\nSegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented\ntext\nDescription of segment in which non-current asset or disposal group held for sale is presented\nThe 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]]\ndisclosure: IFRS 5 41 d\nifrs-full\nSegmentsAxis\naxis\nSegments [axis]\nThe 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.\nexample: 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\nifrs-full\nSegmentsMember\nmember\nSegments [member]\nThis member stands for all segments of an entity. It also represents the standard value for the ‘ Segments ’ axis if no other member is used.\nexample: 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\nifrs-full\nSellingExpense\nX duration, debit\nSelling expense\nThe amount of expense relating to selling activities of the entity.\ncommon practice: IAS 1 112 c\nifrs-full\nSellingGeneralAndAdministrativeExpense\nX duration, debit\nSelling, general and administrative expense\nThe amount of expense relating to selling, general and administrative activities of the entity.\ncommon practice: IAS 1 85\nifrs-full\nSellingGeneralAndAdministrativeExpenseAbstract\nSelling, general and administrative expense [abstract]\nifrs-full\nSellingProfitLossOnFinanceLeases\nX duration, credit\nSelling profit (loss) on finance leases\nThe 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.\ndisclosure: IFRS 16 90 a i\nifrs-full\nSensitivityAnalysisForEachTypeOfMarketRisk\ntext block\nSensitivity analysis for types of market risk [text block]\nThe 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]]\ndisclosure: IFRS 7 40 a\nifrs-full\nSensitivityAnalysisToInsuranceRisk\ntext\nSensitivity analysis to insurance risk\nThe 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.\ndisclosure: IFRS 4 39A a - Expiry date 2021-01-01\nifrs-full\nSeparateManagementEntitiesAxis\naxis\nSeparate management entities [axis]\nThe 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.\ndisclosure: IAS 24 18A\nifrs-full\nSeparateManagementEntitiesMember\nmember\nSeparate management entities [member]\nThis 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]]\ndisclosure: IAS 24 18A\nifrs-full\nSeparateMember\nmember\nSeparate [member]\nThis 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.\ndisclosure: IAS 27 4\nifrs-full\nServiceConcessionArrangementsAxis\naxis\nService concession arrangements [axis]\nThe 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.\ndisclosure: SIC 29 6\nifrs-full\nServiceConcessionArrangementsMember\nmember\nService concession arrangements [member]\nThis 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]]\ndisclosure: SIC 29 6\nifrs-full\nServiceConcessionRightsMember\nmember\nService concession rights [member]\nThis member stands for service concession rights. [Refer: Service concession arrangements [member]]\ncommon practice: IAS 38 119\nifrs-full\nServicesExpense\nX duration, debit\nServices expense\nThe amount of expense arising from services.\ncommon practice: IAS 1 85\nifrs-full\nServicesReceivedRelatedPartyTransactions\nX duration, debit\nServices received, related party transactions\nThe amount of services received in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 c\nifrs-full\nSettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination\nX duration, debit\nSettled liabilities, contingent liabilities recognised in business combination\nThe amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]\ndisclosure: IFRS 3 B67 c\nifrs-full\nSettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions\nX duration\nSettlement of liabilities by entity on behalf of related party, related party transactions\nThe amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 j\nifrs-full\nSettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions\nX duration\nSettlement of liabilities on behalf of entity by related party, related party transactions\nThe amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 j\nifrs-full\nSettlementsFairValueMeasurementAssets\nX duration, credit\nSettlements, fair value measurement, assets\nThe decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nSettlementsFairValueMeasurementEntitysOwnEquityInstruments\nX duration, debit\nSettlements, fair value measurement, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nSettlementsFairValueMeasurementLiabilities\nX duration, debit\nSettlements, fair value measurement, liabilities\nThe decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]\ndisclosure: IFRS 13 93 e iii\nifrs-full\nSetupCostsMember\nmember\nSetup costs [member]\nThis 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]\nexample: IFRS 15 128 a\nifrs-full\nSevenYearsBeforeReportingYearMember\nmember\nSeven years before reporting year [member]\nThis member stands for a year that ended seven years before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nSharebasedPaymentArrangementsMember\nmember\nShare-based payment arrangements [member]\nThis 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.\ndisclosure: IFRS 2 45\nifrs-full\nShareIssueRelatedCost\nX duration, debit\nShare issue related cost\nThe amount of cost related to the issuance of shares.\ncommon practice: IAS 1 106 d\nifrs-full\nShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets\nX duration, debit\nShare of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets\nThe 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.\ndisclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied\nX duration, debit\nShare of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied\nThe entity's share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.\ndisclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated\nX duration, debit\nShare 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\nThe 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.\ndisclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied\nX duration, debit\nShare 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\nThe 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.\ndisclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers\nX instant, credit\nShare of contingent liabilities of joint ventures incurred jointly with other investors\nThe 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]]\ndisclosure: IFRS 12 23 b\nifrs-full\nShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors\nX instant, credit\nShare of contingent liabilities of associates incurred jointly with other investors\nThe entity's share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]\ndisclosure: IFRS 12 23 b\nifrs-full\nShareOfContingentLiabilitiesOfAssociatesMember\nmember\nShare of contingent liabilities of associates [member]\nThis member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]\nexample: IAS 37 88\nifrs-full\nShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital\nX instant, credit\nShare of debt instruments issued that are included in insurer's regulatory capital\nThe entity's share of the amount of debt instruments issued that are included in the insurer's regulatory capital.\nexample: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts\nX instant, credit\nShare of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts\nThe 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]\nexample: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts\nX instant, credit\nShare of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts\nThe 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]]\nexample: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts\nX instant, credit\nShare of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts\nThe 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]]\nexample: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39\nX instant, debit\nShare of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39\nThe 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]\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue\nX instant, debit\nShare of financial assets described in paragraph 39E(a) of IFRS 4, fair value\nThe 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]\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39\nX instant, debit\nShare of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39\nThe 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]\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue\nX instant, debit\nShare of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value\nThe 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]\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue\nX instant, debit\nShare of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value\nThe 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]\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfFinancialAssetsToWhichOverlayApproachIsApplied\nX instant, debit\nShare of financial assets to which overlay approach is applied\nThe entity's share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]\ndisclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4\nX duration, debit\nShare of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4\nThe 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]\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4\nX duration, debit\nShare of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4\nThe 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]\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts\nX instant, credit\nShare of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts\nThe 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.\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39\nX instant, credit\nShare of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39\nThe 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]]\ndisclosure: IFRS 4 39J b - Expiry date 2021-01-01\nifrs-full\nShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod\nX duration, credit\nShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax\nThe 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]\ndisclosure: IAS 1 91 a, disclosure: IFRS 12 B16 c, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax\nX duration, credit\nShare of other comprehensive income of associates and joint ventures accounted for using equity method, before tax\nThe 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]\ndisclosure: IAS 1 91 b, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract\nShare of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]\nifrs-full\nShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract\nShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]\nifrs-full\nShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax\nX duration, credit\nShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax\nShare 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.\ndisclosure: IAS 1 82A\nifrs-full\nShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax\nX duration, credit\nShare 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\nShare 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.\ndisclosure: IAS 1 82A\nifrs-full\nShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax\nX duration, credit\nShare 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\nShare 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.\ndisclosure: IAS 1 82A\nifrs-full\nShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax\nX duration, credit\nShare 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\nShare 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.\ndisclosure: IAS 1 82A\nifrs-full\nShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod\nX duration, credit\nShare of profit (loss) of associates accounted for using equity method\nThe 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)]\ncommon practice: IAS 1 85\nifrs-full\nShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod\nX duration, credit\nShare of profit (loss) of associates and joint ventures accounted for using equity method\nThe 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)]\ndisclosure: 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\nifrs-full\nShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract\nShare of profit (loss) of associates and joint ventures accounted for using equity method [abstract]\nifrs-full\nShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod\nX duration, credit\nShare of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method\nThe 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]\ndisclosure: IFRS 12 B16 a\nifrs-full\nShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod\nX duration, credit\nShare of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method\nThe 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]\ndisclosure: IFRS 12 B16 b\nifrs-full\nShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod\nX duration, credit\nShare of profit (loss) of joint ventures accounted for using equity method\nThe 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)]\ncommon practice: IAS 1 85\nifrs-full\nShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax\nX duration, debit\nShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax\nThe 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]\ndisclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax\nX duration, debit\nShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax\nThe 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]\ndisclosure: IFRS 4 39M b - Effective on first application of IFRS 9\nifrs-full\nShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod\nX duration, credit\nShare of total comprehensive income of associates and joint ventures accounted for using equity method\nThe 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]\ndisclosure: IFRS 12 B16 d\nifrs-full\nSharePremium\nX instant, credit\nShare premium\nThe amount received or receivable from the issuance of the entity's shares in excess of nominal value.\nexample: IAS 1 78 e\nifrs-full\nSharePremiumMember\nmember\nShare premium [member]\nThis member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.\ndisclosure: IAS 1 106\nifrs-full\nSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates\nshares\nNumber of shares in entity held by entity or by its subsidiaries or associates\nThe number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]\ndisclosure: IAS 1 79 a vi\nifrs-full\nSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares\nshares\nNumber of shares reserved for issue under options and contracts for sale of shares\nThe number of shares reserved for issue under options and contracts for the sale of shares.\ndisclosure: IAS 1 79 a vii\nifrs-full\nShips\nX instant, debit\nShips\nThe amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]\nexample: IAS 16 37 d\nifrs-full\nShipsMember\nmember\nShips [member]\nThis member stands for a class of property, plant and equipment representing seafaring vessels used in the entity's operations. [Refer: Property, plant and equipment]\nexample: IAS 16 37 d\nifrs-full\nShorttermBorrowings\nX instant, credit\nCurrent borrowings\nThe amount of current borrowings. [Refer: Borrowings]\ncommon practice: IAS 1 55\nifrs-full\nShorttermBorrowingsMember\nmember\nShort-term borrowings [member]\nThis member stands for short-term borrowings. [Refer: Borrowings]\nexample: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C\nifrs-full\nShorttermContractsMember\nmember\nShort-term contracts [member]\nThis member stands for short-term contracts with customers.\nexample: IFRS 15 B89 e\nifrs-full\nShorttermDepositsClassifiedAsCashEquivalents\nX instant, debit\nShort-term deposits, classified as cash equivalents\nA classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]\ncommon practice: IAS 7 45\nifrs-full\nShorttermDepositsNotClassifiedAsCashEquivalents\nX instant, debit\nShort-term deposits, not classified as cash equivalents\nThe amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]\ncommon practice: IAS 1 55\nifrs-full\nShorttermEmployeeBenefitsAccruals\nX instant, credit\nShort-term employee benefits accruals\nThe amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]\ncommon practice: IAS 1 78\nifrs-full\nShorttermEmployeeBenefitsExpense\nX duration, debit\nShort-term employee benefits expense\nThe amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services.\ncommon practice: IAS 1 112 c\nifrs-full\nShorttermEmployeeBenefitsExpenseAbstract\nShort-term employee benefits expense [abstract]\nifrs-full\nShorttermInvestmentsClassifiedAsCashEquivalents\nX instant, debit\nShort-term investments, classified as cash equivalents\nA classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]\ncommon practice: IAS 7 45\nifrs-full\nShorttermLegalProceedingsProvision\nX instant, credit\nCurrent legal proceedings provision\nThe amount of current provision for legal proceedings. [Refer: Legal proceedings provision]\nexample: IAS 37 Example 10 A court case, example: IAS 37 87\nifrs-full\nShorttermMiscellaneousOtherProvisions\nX instant, credit\nCurrent miscellaneous other provisions\nThe amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]\ncommon practice: IAS 1 78 d\nifrs-full\nShorttermOnerousContractsProvision\nX instant, credit\nCurrent onerous contracts provision\nThe amount of current provision for onerous contracts. [Refer: Onerous contracts provision]\nexample: IAS 37 66\nifrs-full\nShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts\nX instant, credit\nCurrent provision for decommissioning, restoration and rehabilitation costs\nThe amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]\nexample: IAS 37 D Examples: Disclosures, example: IAS 37 87\nifrs-full\nShorttermRestructuringProvision\nX instant, credit\nCurrent restructuring provision\nThe amount of current provision for restructuring. [Refer: Restructuring provision]\nexample: IAS 37 70\nifrs-full\nShorttermWarrantyProvision\nX instant, credit\nCurrent warranty provision\nThe amount of current provision for warranties. [Refer: Warranty provision]\nexample: IAS 37 Example 1 Warranties, example: IAS 37 87\nifrs-full\nSignificantInvestmentsInAssociatesAxis\naxis\nAssociates [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nSignificantInvestmentsInSubsidiariesAxis\naxis\nSubsidiaries [axis]\nThe 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.\ndisclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a\nifrs-full\nSignificantUnobservableInputAssets\nX.XX instant\nSignificant unobservable input, assets\nThe value of significant unobservable input used in the measurement of the fair value of assets.\ndisclosure: IFRS 13 93 d\nifrs-full\nSignificantUnobservableInputEntitysOwnEquityInstruments\nX.XX instant\nSignificant unobservable input, entity's own equity instruments\nThe value of significant unobservable input used in the measurement of the fair value of entity's own equity instruments.\ndisclosure: IFRS 13 93 d\nifrs-full\nSignificantUnobservableInputLiabilities\nX.XX instant\nSignificant unobservable input, liabilities\nThe value of significant unobservable input used in the measurement of the fair value of liabilities.\ndisclosure: IFRS 13 93 d\nifrs-full\nSixYearsBeforeReportingYearMember\nmember\nSix years before reporting year [member]\nThis member stands for a year that ended six years before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nSocialSecurityContributions\nX duration, debit\nSocial security contributions\nA class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]\ncommon practice: IAS 19 9\nifrs-full\nSpareParts\nX instant, debit\nCurrent spare parts\nA 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]\ncommon practice: IAS 2 37\nifrs-full\nStateDefinedBenefitPlansMember\nmember\nState defined benefit plans [member]\nThis 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]]\ndisclosure: IAS 19 45\nifrs-full\nStatementOfCashFlowsAbstract\nStatement of cash flows [abstract]\nifrs-full\nStatementOfChangesInEquityAbstract\nStatement of changes in equity [abstract]\nifrs-full\nStatementOfChangesInEquityLineItems\nStatement of changes in equity [line items]\nLine 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.\nifrs-full\nStatementOfChangesInEquityTable\ntable\nStatement of changes in equity [table]\nSchedule disclosing information related to changes in equity.\ndisclosure: IAS 1 106\nifrs-full\nStatementOfChangesInNetAssetsAvailableForBenefitsAbstract\nStatement of changes in net assets available for benefits [abstract]\nifrs-full\nStatementOfComprehensiveIncomeAbstract\nStatement of comprehensive income [abstract]\nifrs-full\nStatementOfFinancialPositionAbstract\nStatement of financial position [abstract]\nifrs-full\nStatementOfIFRSCompliance\ntext block\nStatement of IFRS compliance [text block]\nAn explicit and unreserved statement of compliance with all the requirements of IFRSs.\ndisclosure: IAS 1 16\nifrs-full\nStatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract\nStatement of profit or loss and other comprehensive income [abstract]\nifrs-full\nStatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9\ntext\nStatement that comparative information does not comply with IFRS 7 and IFRS 9\nThe statement that comparative information does not comply with IFRS 7 and IFRS 9.\ndisclosure: IFRS 1 E2 b\nifrs-full\nStatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts\ntext\nStatement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts\nThe 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]]\ndisclosure: IFRS 17 126 - Effective 2021-01-01\nifrs-full\nStatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17\ntext\nStatement 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\nThe 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.\ndisclosure: IFRS 17 C28 - Effective 2021-01-01\nifrs-full\nStatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod\ntext\nStatement 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\nThe 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.\ndisclosure: IFRS 4 39I - Expiry date 2021-01-01\nifrs-full\nStatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16\ntext\nStatement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16\nThe 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.\ndisclosure: IFRS 16 C4\nifrs-full\nStatementThatInsurerIsApplyingOverlayApproach\ntext\nStatement that insurer is applying overlay approach\nThe statement that an insurer is applying the overlay approach.\ndisclosure: IFRS 4 39L a - Effective on first application of IFRS 9\nifrs-full\nStatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9\ntext\nStatement that insurer is applying temporary exemption from IFRS 9\nThe statement that an insurer is applying the temporary exemption from IFRS 9.\ndisclosure: IFRS 4 39C - Expiry date 2021-01-01\nifrs-full\nStatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9\ntext\nStatement that insurer no longer qualifies to apply temporary exemption from IFRS 9\nThe statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.\ndisclosure: IFRS 4 39D a - Expiry date 2021-01-01\nifrs-full\nStatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation\ntext\nStatement that investment entity is required to apply exception from consolidation\nThe statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]\ndisclosure: IFRS 12 19A\nifrs-full\nStatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements\ntext\nStatement that investment entity prepares separate financial statements as its only financial statements\nThe statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]\ndisclosure: IAS 27 16A\nifrs-full\nStatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption\ntext\nStatement that lessee accounts for leases of low-value assets using recognition exemption\nThe statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.\ndisclosure: IFRS 16 60\nifrs-full\nStatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption\ntext\nStatement that lessee accounts for short-term leases using recognition exemption\nThe 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.\ndisclosure: IFRS 16 60\nifrs-full\nStatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17\ntext\nStatement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17\nThe 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.\ndisclosure: IFRS 16 C13\nifrs-full\nStatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed\ntext\nStatement that practical expedient about existence of significant financing component has been used\nThe statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.\ndisclosure: IFRS 15 129\nifrs-full\nStatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed\ntext\nStatement that practical expedient about incremental costs of obtaining contract has been used\nThe statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.\ndisclosure: IFRS 15 129\nifrs-full\nStatementThatRateRegulatorIsRelatedParty\ntext\nStatement that rate regulator is related party\nThe statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]\ndisclosure: IFRS 14 30 b\nifrs-full\nStatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible\ntext\nStatement that regulatory deferral account balance is no longer fully recoverable or reversible\nThe statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]\ndisclosure: IFRS 14 36\nifrs-full\nStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets\ntext\nStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets\nThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.\ncommon practice: IFRS 13 93 c\nifrs-full\nStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments\ntext\nStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments\nThe 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.\ncommon practice: IFRS 13 93 c\nifrs-full\nStatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities\ntext\nStatement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities\nThe statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.\ncommon practice: IFRS 13 93 c\nifrs-full\nStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets\ntext\nStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets\nThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.\ncommon practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv\nifrs-full\nStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments\ntext\nStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments\nThe 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.\ncommon practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv\nifrs-full\nStatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities\ntext\nStatement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities\nThe statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year.\ncommon practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv\nifrs-full\nStatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis\ntext\nStatement that unadjusted comparative information has been prepared on different basis\nThe statement that unadjusted comparative information in the financial statements has been prepared on a different basis.\ndisclosure: 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\nifrs-full\nStatutoryReserve\nX instant, credit\nStatutory reserve\nA component of equity representing reserves created based on legal requirements.\ncommon practice: IAS 1 55\nifrs-full\nStatutoryReserveMember\nmember\nStatutory reserve [member]\nThis member stands for a component of equity representing reserves created based on legal requirements.\ncommon practice: IAS 1 108\nifrs-full\nStructuredDebtAmountContributedToFairValueOfPlanAssets\nX instant, debit\nStructured debt, amount contributed to fair value of plan assets\nThe 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]]\nexample: IAS 19 142 h\nifrs-full\nSubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract\nSubclassifications of assets, liabilities and equities [abstract]\nifrs-full\nSubordinatedLiabilities\nX instant, credit\nSubordinated liabilities\nThe amount of liabilities that are subordinate to other liabilities with respect to claims.\ncommon practice: IAS 1 55\nifrs-full\nSubordinatedLiabilitiesAbstract\nSubordinated liabilities [abstract]\nifrs-full\nSubscriptionCirculationRevenue\nX duration, credit\nSubscription circulation revenue\nThe amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]\ncommon practice: IAS 1 112 c\nifrs-full\nSubsequentRecognitionOfDeferredTaxAssetsGoodwill\nX duration, credit\nSubsequent recognition of deferred tax assets, goodwill\nThe 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]]\ndisclosure: IFRS 3 B67 d iii\nifrs-full\nSubsidiariesMember\nmember\nSubsidiaries [member]\nThis member stands for entities that are controlled by another entity.\ndisclosure: IAS 24 19 c, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a\nifrs-full\nSubsidiariesWithMaterialNoncontrollingInterestsMember\nmember\nSubsidiaries with material non-controlling interests [member]\nThis member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]\ndisclosure: IFRS 12 12\nifrs-full\nSummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital\ntext\nSummary quantitative data about what entity manages as capital\nSummary quantitative data about what the entity manages as capital.\ndisclosure: IAS 1 135 b\nifrs-full\nSummaryQuantitativeDataAboutEntitysExposureToRisk\ntext block\nSummary quantitative data about entity's exposure to risk [text block]\nThe 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]]\ndisclosure: IFRS 7 34 a\nifrs-full\nSummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments\ntext\nSummary quantitative data about puttable financial instruments classified as equity instruments\nSummary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]\ndisclosure: IAS 1 136A a\nifrs-full\nSummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory\ntext block\nSummary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]\nThe disclosure of summary quantitative information about an entity's exposure to risk that arises from contracts within the scope of IFRS 17.\ndisclosure: IFRS 17 125 a - Effective 2021-01-01\nifrs-full\nSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo\nX duration\nSupport provided to structured entity without having contractual obligation to do so\nThe 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]]\ndisclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a\nifrs-full\nSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo\nX duration\nSupport provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so\nThe 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]]\ndisclosure: IFRS 12 19E a\nifrs-full\nSurplusDeficitInPlan\nX instant, debit\nSurplus (deficit) in plan\nThe fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]\ncommon practice: IAS 19 57 a\nifrs-full\nSurplusDeficitInPlanAbstract\nSurplus (deficit) in plan [abstract]\nifrs-full\nSwapContractMember\nmember\nSwap contract [member]\nThis 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]]\ncommon practice: IAS 1 112 c\nifrs-full\nTangibleExplorationAndEvaluationAssets\nX instant, debit\nTangible exploration and evaluation assets\nThe amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]\ndisclosure: IFRS 6 25\nifrs-full\nTangibleExplorationAndEvaluationAssetsMember\nmember\nTangible exploration and evaluation assets [member]\nThis member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]\ndisclosure: IFRS 6 25\nifrs-full\nTaxationrelatedRegulatoryDeferralAccountBalancesMember\nmember\nTaxation-related regulatory deferral account balances [member]\nThis member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]\ndisclosure: IFRS 14 34\nifrs-full\nTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense\nX duration, credit\nTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense\nThe 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]]\nexample: IAS 12 80 e\nifrs-full\nTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense\nX duration, credit\nTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense\nThe 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]]\nexample: IAS 12 80 f\nifrs-full\nTaxContingentLiabilityMember\nmember\nTax contingent liability [member]\nThis member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]\ncommon practice: IAS 37 88\nifrs-full\nTaxEffectFromChangeInTaxRate\nX duration, debit\nTax effect from change in tax rate\nThe 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]\ndisclosure: IAS 12 81 c i\nifrs-full\nTaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss\nX duration, debit\nTax effect of expense not deductible in determining taxable profit (tax loss)\nThe 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]\ndisclosure: IAS 12 81 c i\nifrs-full\nTaxEffectOfForeignTaxRates\nX duration, debit\nTax effect of foreign tax rates\nThe 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]\ndisclosure: IAS 12 81 c i\nifrs-full\nTaxEffectOfImpairmentOfGoodwill\nX duration, debit\nTax effect of impairment of goodwill\nThe 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]\ncommon practice: IAS 12 81 c i\nifrs-full\nTaxEffectOfRevenuesExemptFromTaxation2011\nX duration, credit\nTax effect of revenues exempt from taxation\nThe 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]\ndisclosure: IAS 12 81 c i\nifrs-full\nTaxEffectOfTaxLosses\nX duration, debit\nTax effect of tax losses\nThe 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]\ndisclosure: IAS 12 81 c i\nifrs-full\nTaxExpenseIncomeAtApplicableTaxRate\nX duration, debit\nTax expense (income) at applicable tax rate\nThe product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]\ndisclosure: IAS 12 81 c i\nifrs-full\nTaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss\nX duration, debit\nTax expense (income) relating to changes in accounting policies and errors included in profit or loss\nThe 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.\nexample: IAS 12 80 h\nifrs-full\nTaxExpenseOfDiscontinuedOperationAbstract\nTax expense (income) of discontinued operation [abstract]\nifrs-full\nTaxExpenseOtherThanIncomeTaxExpense\nX duration, debit\nTax expense other than income tax expense\nThe amount of tax expense exclusive of income tax expense.\ncommon practice: IAS 1 85\nifrs-full\nTaxExpenseRelatingToGainLossOnDiscontinuance\nX duration, debit\nTax expense (income) relating to gain (loss) on discontinuance\nThe tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]\ndisclosure: IAS 12 81 h i, disclosure: IFRS 5 33 b iv\nifrs-full\nTaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations\nX duration, debit\nTax expense (income) relating to profit (loss) from ordinary activities of discontinued operations\nThe tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]\ndisclosure: IAS 12 81 h ii, disclosure: IFRS 5 33 b ii\nifrs-full\nTaxRateEffectFromChangeInTaxRate\nX.XX duration\nTax rate effect from change in tax rate\nThe 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]\ndisclosure: IAS 12 81 c ii\nifrs-full\nTaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods\nX.XX duration\nTax rate effect of adjustments for current tax of prior periods\nTax 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]\ncommon practice: IAS 12 81 c ii\nifrs-full\nTaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss\nX.XX duration\nTax rate effect of expense not deductible in determining taxable profit (tax loss)\nThe 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]\ndisclosure: IAS 12 81 c ii\nifrs-full\nTaxRateEffectOfForeignTaxRates\nX.XX duration\nTax rate effect of foreign tax rates\nThe 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]\ndisclosure: IAS 12 81 c ii\nifrs-full\nTaxRateEffectOfImpairmentOfGoodwill\nX.XX duration\nTax rate effect of impairment of goodwill\nTax 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]\ncommon practice: IAS 12 81 c ii\nifrs-full\nTaxRateEffectOfRevenuesExemptFromTaxation\nX.XX duration\nTax rate effect of revenues exempt from taxation\nThe 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]\ndisclosure: IAS 12 81 c ii\nifrs-full\nTaxRateEffectOfTaxLosses\nX.XX duration\nTax rate effect of tax losses\nThe 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]\ndisclosure: IAS 12 81 c ii\nifrs-full\nTechnologybasedIntangibleAssetsMember\nmember\nTechnology-based intangible assets [member]\nThis 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]\ncommon practice: IAS 38 119\nifrs-full\nTechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate\nX instant, debit\nTechnology-based intangible assets recognised as of acquisition date\nThe 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]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nTemporaryDifferenceMember\nmember\nTemporary differences [member]\nThis 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]]\ndisclosure: IAS 12 81 g\nifrs-full\nTemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures\nX instant\nTemporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised\nThe 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]\ndisclosure: IAS 12 81 f\nifrs-full\nTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis\naxis\nTemporary difference, unused tax losses and unused tax credits [axis]\nThe 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.\ndisclosure: IAS 12 81 g\nifrs-full\nTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember\nmember\nTemporary difference, unused tax losses and unused tax credits [member]\nThis 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]]\ndisclosure: IAS 12 81 g\nifrs-full\nTerminationBenefitsExpense\nX duration, debit\nTermination benefits expense\nThe 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]\ncommon practice: IAS 19 171\nifrs-full\nThreeYearsBeforeReportingYearMember\nmember\nThree years before reporting year [member]\nThis member stands for a year that ended three years before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nTimeandmaterialsContractsMember\nmember\nTime-and-materials contracts [member]\nThis member stands for time-and-materials contracts with customers.\nexample: IFRS 15 B89 d\nifrs-full\nTimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition\ntext\nDescription of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition\nThe 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.\ndisclosure: IFRIC 2 13\nifrs-full\nTimingOfTransferOfGoodsOrServicesAxis\naxis\nTiming of transfer of goods or services [axis]\nThe 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.\nexample: IFRS 15 B89 f\nifrs-full\nTimingOfTransferOfGoodsOrServicesMember\nmember\nTiming of transfer of goods or services [member]\nThis 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.\nexample: IFRS 15 B89 f\nifrs-full\nTitleOfInitiallyAppliedIFRS\ntext\nTitle of initially applied IFRS\nThe title of an initially applied IFRS. [Refer: IFRSs [member]]\ndisclosure: IAS 8 28 a\nifrs-full\nTitleOfNewIFRS\ntext\nTitle of new IFRS\nThe title of a new IFRS that has been issued but is not yet effective.\nexample: IAS 8 31 a\nifrs-full\nTopOfRangeMember\nmember\nTop of range [member]\nThis member stands for top of a range.\nexample: 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\nifrs-full\nTradeAndOtherCurrentPayables\nX instant, credit\nTrade and other current payables\nThe amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]\ndisclosure: IAS 1 54 k\nifrs-full\nTradeAndOtherCurrentPayablesAbstract\nTrade and other current payables [abstract]\nifrs-full\nTradeAndOtherCurrentPayablesToRelatedParties\nX instant, credit\nCurrent payables to related parties\nThe amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]\ncommon practice: IAS 1 78\nifrs-full\nTradeAndOtherCurrentPayablesToTradeSuppliers\nX instant, credit\nCurrent trade payables\nThe current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]\ncommon practice: IAS 1 78, example: IAS 1 70\nifrs-full\nTradeAndOtherCurrentReceivables\nX instant, debit\nTrade and other current receivables\nThe amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]\ndisclosure: IAS 1 54 h, disclosure: IAS 1 78 b\nifrs-full\nTradeAndOtherCurrentReceivablesAbstract\nTrade and other current receivables [abstract]\nifrs-full\nTradeAndOtherCurrentReceivablesDueFromRelatedParties\nX instant, debit\nCurrent receivables due from related parties\nThe amount of current receivables due from related parties. [Refer: Related parties [member]]\nexample: IAS 1 78 b\nifrs-full\nTradeAndOtherPayables\nX instant, credit\nTrade and other payables\nThe amount of trade payables and other payables. [Refer: Trade payables; Other payables]\ndisclosure: IAS 1 54 k\nifrs-full\nTradeAndOtherPayablesAbstract\nTrade and other payables [abstract]\nifrs-full\nTradeAndOtherPayablesRecognisedAsOfAcquisitionDate\nX instant, credit\nTrade and other payables recognised as of acquisition date\nThe 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]]\ncommon practice: IFRS 3 B64 i\nifrs-full\nTradeAndOtherPayablesToRelatedParties\nX instant, credit\nPayables to related parties\nThe amount of payables due to related parties. [Refer: Related parties [member]]\ncommon practice: IAS 1 78\nifrs-full\nTradeAndOtherPayablesToTradeSuppliers\nX instant, credit\nTrade payables\nThe amount of payment due to suppliers for goods and services used in the entity's business.\ncommon practice: IAS 1 78\nifrs-full\nTradeAndOtherPayablesUndiscountedCashFlows\nX instant, credit\nTrade and other payables, undiscounted cash flows\nThe amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]\nexample: IFRS 7 B11D, example: IFRS 7 IG31A\nifrs-full\nTradeAndOtherReceivables\nX instant, debit\nTrade and other receivables\nThe amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]\ndisclosure: IAS 1 54 h, disclosure: IAS 1 78 b\nifrs-full\nTradeAndOtherReceivablesAbstract\nTrade and other receivables [abstract]\nifrs-full\nTradeAndOtherReceivablesDueFromRelatedParties\nX instant, debit\nReceivables due from related parties\nThe amount of receivables due from related parties. [Refer: Related parties [member]]\nexample: IAS 1 78 b\nifrs-full\nTradeReceivables\nX instant, debit\nTrade receivables\nThe amount due from customers for goods and services sold.\nexample: IAS 1 78 b\nifrs-full\nTradeReceivablesMember\nmember\nTrade receivables [member]\nThis member stands for trade receivables. [Refer: Trade receivables]\ncommon practice: IAS 1 112 c, disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N\nifrs-full\nTradingEquitySecuritiesMember\nmember\nTrading equity securities [member]\nThis 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.\nexample: IFRS 13 IE60, example: IFRS 13 94\nifrs-full\nTradingIncomeExpense\nX duration, credit\nTrading income (expense)\nThe amount of income (expense) relating to trading assets and liabilities.\ncommon practice: IAS 1 85\nifrs-full\nTradingIncomeExpenseAbstract\nTrading income (expense) [abstract]\nifrs-full\nTradingIncomeExpenseOnDebtInstruments\nX duration, credit\nTrading income (expense) on debt instruments\nThe amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]\ncommon practice: IAS 1 112 c\nifrs-full\nTradingIncomeExpenseOnDerivativeFinancialInstruments\nX duration, credit\nTrading income (expense) on derivative financial instruments\nThe amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]\ncommon practice: IAS 1 112 c\nifrs-full\nTradingIncomeExpenseOnEquityInstruments\nX duration, credit\nTrading income (expense) on equity instruments\nThe amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]\ncommon practice: IAS 1 112 c\nifrs-full\nTradingIncomeExpenseOnForeignExchangeContracts\nX duration, credit\nTrading income (expense) on foreign exchange contracts\nThe amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]\ncommon practice: IAS 1 112 c\nifrs-full\nTradingSecuritiesMember\nmember\nTrading securities [member]\nThis 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]]\nexample: IFRS 7 IG40B, example: IFRS 7 6\nifrs-full\nTransactionPriceAllocatedToRemainingPerformanceObligations\nX instant, credit\nTransaction price allocated to remaining performance obligations\nThe 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]]\ndisclosure: IFRS 15 120 a\nifrs-full\nTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis\naxis\nTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]\nThe 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.\ndisclosure: IFRS 3 B64 l\nifrs-full\nTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember\nmember\nTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]\nThis 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]]\ndisclosure: IFRS 3 B64 l\nifrs-full\nTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition\nX duration\nTransfer between financial liabilities and equity attributable to change in redemption prohibition\nThe amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.\ndisclosure: IFRIC 2 13\nifrs-full\nTransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty\nX duration, debit\nTransfer from investment property under construction or development, investment property\nThe amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]\ncommon practice: IAS 40 76, common practice: IAS 40 79 d\nifrs-full\nTransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty\nX duration, debit\nTransfer from (to) inventories and owner-occupied property, investment property\nThe amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]\ndisclosure: IAS 40 76 f, disclosure: IAS 40 79 d vii\nifrs-full\nTransfersFromToOtherRetirementBenefitPlans\nX duration, credit\nTransfers from (to) other retirement benefit plans\nThe increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]\ndisclosure: IAS 26 35 b x\nifrs-full\nTransfersIntoLevel3OfFairValueHierarchyAssets\nX duration, debit\nTransfers into Level 3 of fair value hierarchy, assets\nThe amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments\nX duration, credit\nTransfers into Level 3 of fair value hierarchy, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nTransfersIntoLevel3OfFairValueHierarchyLiabilities\nX duration, credit\nTransfers into Level 3 of fair value hierarchy, liabilities\nThe amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nTransfersOfCumulativeGainLossWithinEquity\nX duration\nTransfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income\nThe 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]\ndisclosure: IFRS 7 10 c\nifrs-full\nTransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions\nX duration\nTransfers of research and development from entity, related party transactions\nThe amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 e\nifrs-full\nTransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions\nX duration\nTransfers of research and development to entity, related party transactions\nThe amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 e\nifrs-full\nTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets\nX duration\nTransfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments\nX duration\nTransfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities\nX duration\nTransfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets\nX duration\nTransfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments\nX duration\nTransfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities\nX duration\nTransfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period\nThe 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]]\ndisclosure: IFRS 13 93 c\nifrs-full\nTransfersOutOfLevel3OfFairValueHierarchyAssets\nX duration, credit\nTransfers out of Level 3 of fair value hierarchy, assets\nThe amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments\nX duration, debit\nTransfers out of Level 3 of fair value hierarchy, entity's own equity instruments\nThe 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]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nTransfersOutOfLevel3OfFairValueHierarchyLiabilities\nX duration, debit\nTransfers out of Level 3 of fair value hierarchy, liabilities\nThe amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]\ndisclosure: IFRS 13 93 e iv\nifrs-full\nTransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions\nX duration\nTransfers under finance agreements from entity, related party transactions\nThe 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]]\nexample: IAS 24 21 g\nifrs-full\nTransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions\nX duration\nTransfers under finance agreements to entity, related party transactions\nThe 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]]\nexample: IAS 24 21 g\nifrs-full\nTransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions\nX duration\nTransfers under licence agreements from entity, related party transactions\nThe amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 f\nifrs-full\nTransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions\nX duration\nTransfers under licence agreements to entity, related party transactions\nThe amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]\nexample: IAS 24 21 f\nifrs-full\nTransportationExpense\nX duration, debit\nTransportation expense\nThe amount of expense arising from transportation services.\ncommon practice: IAS 1 112 c\nifrs-full\nTravelExpense\nX duration, debit\nTravel expense\nThe amount of expense arising from travel.\ncommon practice: IAS 1 112 c\nifrs-full\nTreasuryShares\nX instant, debit\nTreasury shares\nAn entity’s own equity instruments, held by the entity or other members of the consolidated group.\nexample: IAS 1 78 e, disclosure: IAS 32 34\nifrs-full\nTreasurySharesMember\nmember\nTreasury shares [member]\nThis member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.\ndisclosure: IAS 1 106\nifrs-full\nTwelvemonthExpectedCreditLossesMember\nmember\n12-month expected credit losses [member]\nThis 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]]\ndisclosure: IFRS 7 35H a, disclosure: IFRS 7 35M a\nifrs-full\nTwoYearsBeforeReportingYearMember\nmember\nTwo years before reporting year [member]\nThis member stands for a year that ended two years before the end of the reporting year.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nTypeOfMeasurementOfExpectedCreditLossesAxis\naxis\nType of measurement of expected credit losses [axis]\nThe 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.\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35M\nifrs-full\nTypeOfMeasurementOfExpectedCreditLossesMember\nmember\nType of measurement of expected credit losses [member]\nThis 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.\ndisclosure: IFRS 7 35H, disclosure: IFRS 7 35M\nifrs-full\nTypesOfContractsAxis\naxis\nTypes of contracts [axis]\nThe 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.\nexample: IFRS 15 B89 d, example: IFRS 17 96 a - Effective 2021-01-01\nifrs-full\nTypesOfContractsMember\nmember\nTypes of contracts [member]\nThis 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.\nexample: IFRS 15 B89 d, example: IFRS 17 96 a - Effective 2021-01-01\nifrs-full\nTypesOfCustomersAxis\naxis\nTypes of customers [axis]\nThe 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.\nexample: IFRS 15 B89 c\nifrs-full\nTypesOfCustomersMember\nmember\nTypes of customers [member]\nThis 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.\nexample: IFRS 15 B89 c\nifrs-full\nTypesOfFinancialAssetsAxis\naxis\nTypes of financial assets [axis]\nThe 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.\ndisclosure: IFRS 7 B52, disclosure: IFRS 7 B51\nifrs-full\nTypesOfFinancialLiabilitiesAxis\naxis\nTypes of financial liabilities [axis]\nThe 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.\ndisclosure: IFRS 7 B52, disclosure: IFRS 7 B51\nifrs-full\nTypesOfHedgesAxis\naxis\nTypes of hedges [axis]\nThe 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.\ndisclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 - Expiry date 2021-01-01\nifrs-full\nTypesOfHedgesMember\nmember\nHedges [member]\nThis 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.\ndisclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 - Expiry date 2021-01-01\nifrs-full\nTypesOfInstrumentMember\nmember\nTypes of instrument [member]\nThis 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.\nexample: IFRS 7 B33\nifrs-full\nTypesOfInsuranceContractsAxis\naxis\nTypes of insurance contracts [axis]\nThe 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.\ncommon practice: IFRS 4 Disclosure - Expiry date 2021-01-01\nifrs-full\nTypesOfInterestRatesAxis\naxis\nTypes of interest rates [axis]\nThe 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.\ncommon practice: IFRS 7 39\nifrs-full\nTypesOfInvestmentPropertyAxis\naxis\nTypes of investment property [axis]\nThe 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.\ncommon practice: IAS 1 112 c\nifrs-full\nTypesOfRateregulatedActivitiesAxis\naxis\nTypes of rate-regulated activities [axis]\nThe 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.\ndisclosure: IFRS 14 30, disclosure: IFRS 14 33\nifrs-full\nTypesOfRisksAxis\naxis\nTypes of risks [axis]\nThe 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.\ndisclosure: 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\nifrs-full\nTypesOfRisksMember\nmember\nRisks [member]\nThis 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.\ndisclosure: 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\nifrs-full\nTypesOfSharebasedPaymentArrangementsAxis\naxis\nTypes of share-based payment arrangements [axis]\nThe 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.\ndisclosure: IFRS 2 45\nifrs-full\nTypesOfTransferMember\nmember\nTypes of transfer [member]\nThis 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.\nexample: IFRS 7 B33\nifrs-full\nUMTSLicencesMember\nmember\nUMTS licences [member]\nThis member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]\ncommon practice: IAS 38 119\nifrs-full\nUnallocatedAmountsMember\nmember\nUnallocated amounts [member]\nThis member stands for items that have not been allocated to operating segments.\nexample: IFRS 8 IG4, example: IFRS 8 28\nifrs-full\nUnallocatedGoodwill\nX instant, debit\nUnallocated goodwill\nThe 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]]\ndisclosure: IAS 36 133\nifrs-full\nUnconsolidatedStructuredEntitiesAxis\naxis\nUnconsolidated structured entities [axis]\nThe 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.\ndisclosure: IFRS 12 B4 e\nifrs-full\nUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis\naxis\nUnconsolidated structured entities controlled by investment entity [axis]\nThe 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.\ndisclosure: IFRS 12 19F\nifrs-full\nUnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember\nmember\nUnconsolidated structured entities controlled by investment entity [member]\nThis 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]]\ndisclosure: IFRS 12 19F\nifrs-full\nUnconsolidatedStructuredEntitiesMember\nmember\nUnconsolidated structured entities [member]\nThis 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]]\ndisclosure: IFRS 12 B4 e\nifrs-full\nUnconsolidatedSubsidiariesAxis\naxis\nUnconsolidated subsidiaries [axis]\nThe 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.\ndisclosure: IFRS 12 19B\nifrs-full\nUnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember\nmember\nUnconsolidated subsidiaries controlled by subsidiaries of investment entity [member]\nThis member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]\ndisclosure: IFRS 12 19C\nifrs-full\nUnconsolidatedSubsidiariesMember\nmember\nUnconsolidated subsidiaries [member]\nThis member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]\ndisclosure: IFRS 12 19B\nifrs-full\nUnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember\nmember\nUnconsolidated subsidiaries that investment entity controls directly [member]\nThis member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]\ndisclosure: IFRS 12 19B\nifrs-full\nUndatedSubordinatedLiabilities\nX instant, credit\nUndated subordinated liabilities\nThe amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]\ncommon practice: IAS 1 112 c\nifrs-full\nUndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets\nX instant, credit\nUndiscounted cash outflow required to repurchase derecognised financial assets\nThe 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]\ndisclosure: IFRS 7 42E d\nifrs-full\nUndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised\nX duration, credit\nUndiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised\nThe amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.\ndisclosure: IFRS 7 35H c\nifrs-full\nUndiscountedFinanceLeasePaymentsToBeReceived\nX instant, debit\nUndiscounted finance lease payments to be received\nThe 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.\ndisclosure: IFRS 16 94\nifrs-full\nUndiscountedOperatingLeasePaymentsToBeReceived\nX instant, debit\nUndiscounted operating lease payments to be received\nThe 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.\ndisclosure: IFRS 16 97\nifrs-full\nUndrawnBorrowingFacilities\nX instant, credit\nUndrawn borrowing facilities\nThe amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]\nexample: IAS 7 50 a\nifrs-full\nUnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable\nX instant, credit\nUnearned finance income relating to finance lease payments receivable\nThe 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]\ndisclosure: IFRS 16 94\nifrs-full\nUnearnedPremiums\nX instant, credit\nUnearned premiums\nThe amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]\nexample: IFRS 4 IG22 a - Expiry date 2021-01-01 , example: IFRS 4 37 b - Expiry date 2021-01-01\nifrs-full\nUnobservableInputsAxis\naxis\nUnobservable inputs [axis]\nThe 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.\ndisclosure: IFRS 13 93 d, common practice: IFRS 13 93 h\nifrs-full\nUnobservableInputsMember\nmember\nUnobservable inputs [member]\nThis member stands for all the unobservable inputs. It also represents the standard value for the ‘ Unobservable inputs ’ axis if no other member is used.\ndisclosure: IFRS 13 93 d, common practice: IFRS 13 93 h\nifrs-full\nUnratedCreditExposures\nX instant\nUnrated credit exposures\nThe amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]\nexample: IFRS 7 IG24 c - Expiry date 2021-01-01 , example: IFRS 7 36 c - Expiry date 2021-01-01\nifrs-full\nUnrealisedForeignExchangeGainsLossesMember\nmember\nUnrealised foreign exchange gains (losses) [member]\nThis member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.\ncommon practice: IAS 12 81 g\nifrs-full\nUnrecognisedShareOfLossesOfAssociates\nX duration, debit\nUnrecognised share of losses of associates\nThe 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]]\ndisclosure: IFRS 12 22 c\nifrs-full\nUnrecognisedShareOfLossesOfJointVentures\nX duration, debit\nUnrecognised share of losses of joint ventures\nThe 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]]\ndisclosure: IFRS 12 22 c\nifrs-full\nUnsecuredBankLoansReceived\nX instant, credit\nUnsecured bank loans received\nThe amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]\ncommon practice: IAS 1 112 c\nifrs-full\nUnusedProvisionReversedOtherProvisions\nX duration, debit\nUnused provision reversed, other provisions\nThe amount reversed for unused other provisions. [Refer: Other provisions]\ndisclosure: IAS 37 84 d\nifrs-full\nUnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised\nX instant\nUnused tax credits for which no deferred tax asset recognised\nThe amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]\ndisclosure: IAS 12 81 e\nifrs-full\nUnusedTaxCreditsMember\nmember\nUnused tax credits [member]\nThis member stands for tax credits that have been received and are carried forward for use against future taxable profit.\ndisclosure: IAS 12 81 g\nifrs-full\nUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised\nX instant\nUnused tax losses for which no deferred tax asset recognised\nThe amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]\ndisclosure: IAS 12 81 e\nifrs-full\nUnusedTaxLossesMember\nmember\nUnused tax losses [member]\nThis member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.\ndisclosure: IAS 12 81 g\nifrs-full\nUsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost\nDUR\nUseful life measured as period of time, biological assets, at cost\nThe useful life, measured as period of time, used for biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 54 e\nifrs-full\nUsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill\nDUR\nUseful life measured as period of time, intangible assets other than goodwill\nThe useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 118 a\nifrs-full\nUsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel\nDUR\nUseful life measured as period of time, investment property, cost model\nThe useful life, measured as period of time, used for investment property. [Refer: Investment property]\ndisclosure: IAS 40 79 b\nifrs-full\nUsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment\nDUR\nUseful life measured as period of time, property, plant and equipment\nThe useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 73 c\nifrs-full\nUsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost\nX.XX duration\nUseful life measured in production or other similar units, biological assets, at cost\nThe useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]\ndisclosure: IAS 41 54 e\nifrs-full\nUsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill\nX.XX duration\nUseful life measured in production or other similar units, intangible assets other than goodwill\nThe useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]\ndisclosure: IAS 38 118 a\nifrs-full\nUsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment\nX.XX duration\nUseful life measured in production or other similar units, property, plant and equipment\nThe useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]\ndisclosure: IAS 16 73 c\nifrs-full\nUtilisationAllowanceAccountForCreditLossesOfFinancialAssets\nX duration, debit\nUtilisation, allowance account for credit losses of financial assets\nThe 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]\ncommon practice: IFRS 7 16 - Expiry date 2021-01-01\nifrs-full\nUtilitiesExpense\nX duration, debit\nUtilities expense\nThe amount of expense arising from purchased utilities.\ncommon practice: IAS 1 112 c\nifrs-full\nValuationTechniquesMember\nmember\nValuation techniques [member]\nThis 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]]\ndisclosure: IFRS 13 93 d\nifrs-full\nValuationTechniquesUsedInFairValueMeasurementAxis\naxis\nValuation techniques used in fair value measurement [axis]\nThe 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.\ndisclosure: IFRS 13 93 d\nifrs-full\nValueAddedTaxPayables\nX instant, credit\nValue added tax payables\nThe amount of payables related to a value added tax.\ncommon practice: IAS 1 78\nifrs-full\nValueAddedTaxReceivables\nX instant, debit\nValue added tax receivables\nThe amount of receivables related to a value added tax.\ncommon practice: IAS 1 78 b\nifrs-full\nValueAtRisk\nX instant\nValue at risk\nThe measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.\ncommon practice: IFRS 7 41\nifrs-full\nValueOfBusinessAcquiredMember\nmember\nValue of business acquired [member]\nThis 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]]\ncommon practice: IAS 38 119\nifrs-full\nVehicles\nX instant, debit\nVehicles\nThe 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]\ncommon practice: IAS 16 37\nifrs-full\nVehiclesAbstract\nVehicles [abstract]\nifrs-full\nVehiclesMember\nmember\nVehicles [member]\nThis 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]\ncommon practice: IAS 16 37\nifrs-full\nVoluntaryChangesInAccountingPolicyAxis\naxis\nVoluntary changes in accounting policy [axis]\nThe 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.\ndisclosure: IAS 8 29\nifrs-full\nVoluntaryChangesInAccountingPolicyMember\nmember\nVoluntary changes in accounting policy [member]\nThis 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.\ndisclosure: IAS 8 29\nifrs-full\nWagesAndSalaries\nX duration, debit\nWages and salaries\nA class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]\ncommon practice: IAS 19 9\nifrs-full\nWarrantyContingentLiabilityMember\nmember\nWarranty contingent liability [member]\nThis member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]\nexample: IAS 37 88\nifrs-full\nWarrantyProvision\nX instant, credit\nWarranty provision\nThe amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]\nexample: IAS 37 Example 1 Warranties, example: IAS 37 87\nifrs-full\nWarrantyProvisionAbstract\nWarranty provision [abstract]\nifrs-full\nWarrantyProvisionMember\nmember\nWarranty provision [member]\nThis member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]\nexample: IAS 37 87, example: IAS 37 Example 1 Warranties\nifrs-full\nWeightedAverageCostOfCapitalMeasurementInputMember\nmember\nWeighted average cost of capital, measurement input [member]\nThis member stands for the weighted average cost of capital used as a measurement input.\nexample: IFRS 13 93 d, example: IFRS 13 IE63\nifrs-full\nWeightedAverageDurationOfDefinedBenefitObligation2019\nDUR\nWeighted average duration of defined benefit obligation\nThe weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]\ndisclosure: IAS 19 147 c\nifrs-full\nWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019\nX.XX instant\nWeighted average exercise price of other equity instruments exercisable in share-based payment arrangement\nThe weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]\ncommon practice: IFRS 2 45\nifrs-full\nWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019\nX.XX duration\nWeighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement\nThe 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]]\ncommon practice: IFRS 2 45\nifrs-full\nWeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019\nX.XX duration\nWeighted average exercise price of other equity instruments expired in share-based payment arrangement\nThe weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]\ncommon practice: IFRS 2 45\nifrs-full\nWeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019\nX.XX duration\nWeighted average exercise price of other equity instruments forfeited in share-based payment arrangement\nThe weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]\ncommon practice: IFRS 2 45\nifrs-full\nWeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019\nX.XX duration\nWeighted average exercise price of other equity instruments granted in share-based payment arrangement\nThe weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]\ncommon practice: IFRS 2 45\nifrs-full\nWeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019\nX.XX instant\nWeighted average exercise price of other equity instruments outstanding in share-based payment arrangement\nThe weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]\ncommon practice: IFRS 2 45\nifrs-full\nWeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019\nX.XX instant\nWeighted average exercise price of share options exercisable in share-based payment arrangement\nThe weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 b vii\nifrs-full\nWeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019\nX.XX duration\nWeighted average exercise price of share options exercised in share-based payment arrangement\nThe weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 b iv\nifrs-full\nWeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019\nX.XX duration\nWeighted average exercise price of share options expired in share-based payment arrangement\nThe weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 b v\nifrs-full\nWeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019\nX.XX duration\nWeighted average exercise price of share options forfeited in share-based payment arrangement\nThe weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 b iii\nifrs-full\nWeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019\nX.XX duration\nWeighted average exercise price of share options granted in share-based payment arrangement\nThe weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 b ii\nifrs-full\nWeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019\nX.XX duration\nWeighted average share price for share options in share-based payment arrangement exercised during period at date of exercise\nThe 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]]\ndisclosure: IFRS 2 45 c\nifrs-full\nWeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019\nX.XX instant\nWeighted average exercise price of share options outstanding in share-based payment arrangement\nThe weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi\nifrs-full\nWeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted\nX instant, credit\nWeighted average fair value at measurement date, other equity instruments granted\nThe weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 47 b\nifrs-full\nWeightedAverageFairValueAtMeasurementDateShareOptionsGranted\nX instant, credit\nWeighted average fair value at measurement date, share options granted\nThe weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 47 a\nifrs-full\nWeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16\nX.XX instant\nWeighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16\nThe 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.\ndisclosure: IFRS 16 C12 a\nifrs-full\nWeightedAverageMember\nmember\nWeighted average [member]\nThis 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.\nexample: 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\nifrs-full\nWeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019\nDUR\nWeighted average remaining contractual life of outstanding share options\nThe weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 d\nifrs-full\nWeightedAverageSharePrice2019\nX.XX duration\nWeighted average share price\nThe weighted average share price. [Refer: Weighted average [member]]\ndisclosure: IFRS 2 45 c\nifrs-full\nWeightedAverageSharePriceShareOptionsGranted2019\nX.XX duration\nWeighted average share price, share options granted\nThe 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]]\ndisclosure: IFRS 2 47 a i\nifrs-full\nWeightedAverageShares\nshares\nWeighted average number of ordinary shares outstanding\nThe 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.\ndisclosure: IAS 33 70 b\nifrs-full\nWeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract\nWeighted average ordinary shares and adjusted weighted average ordinary shares [abstract]\nifrs-full\nWhollyOrPartlyFundedDefinedBenefitPlansMember\nmember\nWholly or partly funded defined benefit plans [member]\nThis member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]\nexample: IAS 19 138 e\nifrs-full\nWhollyUnfundedDefinedBenefitPlansMember\nmember\nWholly unfunded defined benefit plans [member]\nThis member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]\nexample: IAS 19 138 e\nifrs-full\nWorkInProgress\nX instant, debit\nCurrent work in progress\nA 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]\nexample: IAS 1 78 c, common practice: IAS 2 37\nifrs-full\nWritedownsReversalsOfInventories\nX duration, debit\nWrite-downs (reversals of write-downs) of inventories\nThe amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]\ndisclosure: IAS 1 98 a\nifrs-full\nWritedownsReversalsOfPropertyPlantAndEquipment\nX duration\nWrite-downs (reversals of write-downs) of property, plant and equipment\nThe 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]\ndisclosure: IAS 1 98 a\nifrs-full\nWritedownsReversalsOfWritedownsOfInventoriesAbstract\nWrite-downs (reversals of write-downs) of inventories [abstract]\nifrs-full\nWritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract\nWrite-downs (reversals of write-downs) of property, plant and equipment [abstract]\nifrs-full\nWrittenPutOptionsMember\nmember\nWritten put options [member]\nThis 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]]\nexample: IFRS 7 IG40B, example: IFRS 7 B33\nifrs-full\nYearsOfInsuranceClaimAxis\naxis\nYears of insurance claim [axis]\nThe 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.\ndisclosure: IFRS 17 130 - Effective 2021-01-01\nifrs-full\nYieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems\nX.XX instant\nYield used to discount cash flows that do not vary based on returns on underlying items\nThe 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.\ndisclosure: IFRS 17 120 - Effective 2021-01-01",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/815/annex/VI",
    "retrieved_at": "2026-11-01T14:43:24.296952+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}