Abstract

This document is a human readable presentation and reflects changes between full IFRS taxonomy 2012 and full IFRS taxonomy interim release 1 - 2012.

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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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Example

Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Expiry date 2013-01-01 IAS 39 37 a, Effective 2013-01-01 IFRS 9 3.2.23 a
This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase
Revaluation surplus [member]
member
IAS 1 106, IAS 16 39, IFRS 1 IG10, IAS 1 108
This concept exists in both taxonomy versions but the reference IAS 1 106 was removed and the all other references were added. This existing concept has been added to this presentation linkbase.
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
X duration, credit
Effective 2010-07-01 IFRIC 19 11, IFRIC 19 11
The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11".
Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale
X duration, credit
IFRS 5 38
The concept has been removed from the taxonomy and also from this location in this linkbase.

Statistics

concepts add: 38
The following statistics are based on existing concepts only. A new concept usually also have a new label and a new reference. Those will not be included in the statistics below.references added: 6
labels changed: 1

Taxonomy Visualisation

[105000] Management commentary
Management commentary [text block]
text block
MC  - Framework for the presentation of management commentaryDisclosure
Disclosure of nature of business [text block]
text block
MC 24 aDisclosure
Disclosure of management's objectives and its strategies for meeting those objectives [text block]
text block
MC 24 bDisclosure
Disclosure of entity's most significant resources, risks and relationships [text block]
text block
MC 24 cDisclosure
Disclosure of results of operations and prospects [text block]
text block
MC 24 dDisclosure
Disclosure of critical performance measures and indicators that management uses to evaluate entity's performance against stated objectives [text block]
text block
MC 24 eDisclosure
[110000] General information about financial statements
Disclosure of general information about financial statements [text block]
text block
IAS 1.51Disclosure
Name of reporting entity or other means of identification
text
IAS 1.51 aDisclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
text
IAS 1.51 aDisclosure
Description of nature of financial statements
text
IAS 1.51 bDisclosure, Expiry date 2013-01-01 IAS 27.42 aDisclosure, Effective 2013-01-01 IAS 27.16 aDisclosure, Expiry date 2013-01-01 IAS 27.43 aDisclosure, Effective 2013-01-01 IAS 27.17 aDisclosure
Date of end of reporting period
yyyy-mm-dd
IAS 1.51 cDisclosure
Period covered by financial statements
text
IAS 1.51 cDisclosure
Description of presentation currency
text
IAS 21.53Disclosure, IAS 1.51 dDisclosure
Level of rounding used in financial statements
text
IAS 1.51 eDisclosure
[210000] Statement of financial position, current/non-current
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Investment property
X instant, debit
IAS 1.54 bDisclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
Goodwill
X instant, debit
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.135 aDisclosure
Intangible assets other than goodwill
X instant, debit
IAS 36.134 bDisclosure, IAS 36.135 bDisclosure, IAS 1.54 cDisclosure, IAS 38.118 eDisclosure
Investments accounted for using equity method
X instant, debit
Effective 2013-01-01 IFRS 12.B16Disclosure, IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure
Investments in subsidiaries, joint ventures and associates
X instant, debit
IAS 1.55Common practice
Non-current biological assets
X instant, debit
IAS 1.54 fDisclosure
Trade and other non-current receivables
X instant, debit
IAS 1.78 bDisclosure, IAS 1.54 hDisclosure
Non-current inventories
X instant, debit
IAS 1.54 gDisclosure
Deferred tax assets
X instant, debit
IAS 12.81 g (i)Disclosure, IAS 1.54 oDisclosure, IAS 1.56Disclosure
Current tax assets, non-current
X instant, debit
IAS 1.54 nDisclosure
Other non-current financial assets
X instant, debit
IAS 1.54 dDisclosure
Other non-current non-financial assets
X instant, debit
IAS 1.55Common practice
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Expiry date 2015-01-01 IAS 39.37 aDisclosure, Effective 2015-01-01 IFRS 9.3.2.23 aDisclosure
Total non-current assets
X instant, debit
Effective 2013-01-01 IFRS 12.B10 bExample, IAS 1.66Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ii)Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure
Current assets [abstract]
Current inventories
X instant, debit
IAS 1.68Example, IAS 1.54 gDisclosure, IAS 2.36 bDisclosure
Trade and other current receivables
X instant, debit
IAS 1.78 bDisclosure, IAS 1.54 hDisclosure
Current tax assets, current
X instant, debit
IAS 1.54 nDisclosure
Current biological assets
X instant, debit
IAS 1.54 fDisclosure
Other current financial assets
X instant, debit
IAS 1.54 dDisclosure
Other current non-financial assets
X instant, debit
IAS 1.55Common practice
Cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Effective 2015-01-01 IFRS 9.3.2.23 aDisclosure, Expiry date 2015-01-01 IAS 39.37 aDisclosure
Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.66Disclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.54 jDisclosure
Total current assets
X instant, debit
IAS 1.66Disclosure, Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Effective 2013-01-01 IFRS 12.B12 b (i)Disclosure
Total assets
X instant, debit
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 8.28 cDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
X instant, credit
IAS 1.78 eExample
Retained earnings
X instant, credit
IAS 1.78 eExample, IAS 1.IG6Example
Share premium
X instant, credit
IAS 1.78 eExample
Treasury shares
(X) instant, debit
IAS 1.78 eExample, IAS 32.34Disclosure
Other equity interest
X instant, credit
IAS 1.78 eExample
Other reserves
X instant, credit
IAS 1.78 eExample
Total equity attributable to owners of parent
X instant, credit
IAS 1.54 rDisclosure
Non-controlling interests
X instant, credit
Effective 2013-01-01 IFRS 10.22Disclosure, Effective 2013-01-01 IFRS 12.12 fDisclosure, Expiry date 2013-01-01 IAS 27.27Disclosure, IAS 1.54 qDisclosure
Total equity
X instant, credit
IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 1.32 a (i)Disclosure
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits
X instant, credit
IAS 1.78 dDisclosure
Other non-current provisions
X instant, credit
IAS 1.78 dDisclosure
Total non-current provisions
X instant, credit
IAS 1.54 lDisclosure
Trade and other non-current payables
X instant, credit
IAS 1.54 kDisclosure
Deferred tax liabilities
X instant, credit
IAS 12.81 g (i)Disclosure, IAS 1.56Disclosure, IAS 1.54 oDisclosure
Current tax liabilities, non-current
X instant, credit
IAS 1.54 nDisclosure
Other non-current financial liabilities
X instant, credit
Effective 2013-01-01 IFRS 12.B13 cDisclosure, IAS 1.54 mDisclosure
Other non-current non-financial liabilities
X instant, credit
IAS 1.55Common practice
Total non-current liabilities
X instant, credit
Effective 2013-01-01 IFRS 12.B12 b (iv)Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, Expiry date 2013-01-01 IAS 31.56Disclosure, IAS 1.69Disclosure
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits
X instant, credit
IAS 1.78 dDisclosure
Other current provisions
X instant, credit
IAS 1.78 dDisclosure
Total current provisions
X instant, credit
IAS 1.54 lDisclosure
Trade and other current payables
X instant, credit
IAS 1.54 kDisclosure
Current tax liabilities, current
X instant, credit
IAS 1.54 nDisclosure
Other current financial liabilities
X instant, credit
IAS 1.54 mDisclosure, Effective 2013-01-01 IFRS 12.B13 bDisclosure
Other current non-financial liabilities
X instant, credit
IAS 1.55Common practice
Total current liabilities other than liabilities included in disposal groups classified as held for sale
X instant, credit
IAS 1.69Disclosure
Liabilities included in disposal groups classified as held for sale
X instant, credit
IAS 1.54 pDisclosure, IFRS 5.38Disclosure
Total current liabilities
X instant, credit
Expiry date 2013-01-01 IAS 31.56Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)Disclosure, IAS 1.69Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample
Total liabilities
X instant, credit
Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.55Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure
Total equity and liabilities
X instant, credit
IAS 1.55Disclosure
[220000] Statement of financial position, order of liquidity
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Investment property
X instant, debit
IAS 1.54 bDisclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
Goodwill
X instant, debit
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.135 aDisclosure
Intangible assets other than goodwill
X instant, debit
IAS 36.134 bDisclosure, IAS 36.135 bDisclosure, IAS 1.54 cDisclosure, IAS 38.118 eDisclosure
Other financial assets
X instant, debit
IAS 1.54 dDisclosure
Other non-financial assets
X instant, debit
IAS 1.55Common practice
Investments accounted for using equity method
X instant, debit
Effective 2013-01-01 IFRS 12.B16Disclosure, IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure
Investments in subsidiaries, joint ventures and associates
X instant, debit
IAS 1.55Common practice
Biological assets
X instant, debit
IAS 41.50Disclosure, IAS 1.54 fDisclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.54 jDisclosure
Inventories
X instant, debit
IAS 1.54 gDisclosure
Current tax assets
X instant, debit
IAS 1.54 nDisclosure
Deferred tax assets
X instant, debit
IAS 12.81 g (i)Disclosure, IAS 1.54 oDisclosure, IAS 1.56Disclosure
Trade and other receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Expiry date 2015-01-01 IAS 39.37 aDisclosure, Effective 2015-01-01 IFRS 9.3.2.23 aDisclosure
Total assets
X instant, debit
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 8.28 cDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
X instant, credit
IAS 1.78 eExample
Retained earnings
X instant, credit
IAS 1.78 eExample, IAS 1.IG6Example
Share premium
X instant, credit
IAS 1.78 eExample
Treasury shares
(X) instant, debit
IAS 1.78 eExample, IAS 32.34Disclosure
Other equity interest
X instant, credit
IAS 1.78 eExample
Other reserves
X instant, credit
IAS 1.78 eExample
Total equity attributable to owners of parent
X instant, credit
IAS 1.54 rDisclosure
Non-controlling interests
X instant, credit
Effective 2013-01-01 IFRS 10.22Disclosure, Effective 2013-01-01 IFRS 12.12 fDisclosure, Expiry date 2013-01-01 IAS 27.27Disclosure, IAS 1.54 qDisclosure
Total equity
X instant, credit
IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 1.32 a (i)Disclosure
Liabilities [abstract]
Trade and other payables
X instant, credit
IAS 1.54 kDisclosure
Provisions [abstract]
Provisions for employee benefits
X instant, credit
IAS 1.78 dDisclosure, Expiry date 2013-01-01 IAS 19.118Disclosure
Other provisions
X instant, credit
IAS 37.84 aDisclosure, IAS 1.78 dDisclosure
Total provisions
X instant, credit
IAS 1.54 lDisclosure
Other financial liabilities
X instant, credit
IAS 1.54 mDisclosure
Other non-financial liabilities
X instant, credit
IAS 1.55Common practice
Current tax liabilities
X instant, credit
IAS 1.54 nDisclosure
Deferred tax liabilities
X instant, credit
IAS 12.81 g (i)Disclosure, IAS 1.56Disclosure, IAS 1.54 oDisclosure
Liabilities included in disposal groups classified as held for sale
X instant, credit
IAS 1.54 pDisclosure, IFRS 5.38Disclosure
Total liabilities
X instant, credit
Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.55Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure
Total equity and liabilities
X instant, credit
IAS 1.55Disclosure
[310000] Statement of comprehensive income, profit or loss, by function of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
X duration, credit
IFRS 8.23 aDisclosure, IFRS 8.34Disclosure, IFRS 8.28 aDisclosure, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.32Disclosure, IFRS 8.33 aDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IAS 1.102Example, IAS 18.35 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IAS 1.103Example, Expiry date 2013-01-01 IAS 31.56Disclosure
Cost of sales
(X) duration, debit
IAS 1.99Disclosure, IAS 1.103Disclosure
Gross profit
X duration, credit
IAS 1.103Example
Other income
X duration, credit
IAS 1.103Example, IAS 26.35 b (iv)Disclosure, IAS 1.102Example
Distribution costs
(X) duration, debit
IAS 1.99Disclosure, IAS 1.103Example
Administrative expenses
(X) duration, debit
IAS 1.103Example, IAS 26.35 b (vi)Disclosure, IAS 1.99Disclosure
Other expense
(X) duration, debit
IAS 1.99Disclosure, IAS 1.103Example, IAS 26.35 b (vii)Disclosure
Other gains (losses)
X duration, credit
IAS 1.102Common practice, IAS 1.103Common practice
Profit (loss) from operating activities
X duration, credit
IAS 32.IE33Example
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
X duration, credit
IFRIC 17.15Disclosure
Gains (losses) on net monetary position
X duration, credit
IAS 29.9Disclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost
X duration, credit
IAS 1.82 aaDisclosure
Finance income
X duration, credit
IAS 1.85Common practice
Finance costs
(X) duration, debit
IAS 1.82 bDisclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 8.23 gDisclosure, IAS 1.82 cDisclosure, IFRS 8.28 eDisclosure
Other income (expense) from subsidiaries, jointly controlled entities and associates
X duration, credit
IAS 1.85Common practice
Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value
X duration, credit
Effective 2015-01-01 IAS 1.82 caDisclosure
Profit (loss) before tax
X duration, credit
IAS 1.102Example, IFRS 8.23Example, IFRS 8.28 bExample, IAS 1.103Example
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 1.82 dDisclosure, IAS 12.79Disclosure, IFRS 8.23 hDisclosure, IAS 12.81 c (ii)Disclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure, IAS 12.81 c (i)Disclosure
Profit (loss) from continuing operations
X duration, credit
IFRS 8.23Disclosure, IFRS 8.28 bDisclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure
Profit (loss) from discontinued operations
X duration, credit
IFRS 5.33 aDisclosure, Expiry date 2012-07-01 IAS 1.82 eDisclosure, Effective 2012-07-01 IAS 1.82 eaDisclosure, Effective 2013-01-01 IFRS 12.B12 b (vii)Disclosure
Profit (loss)
X duration, credit
IAS 1.106 d (i)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure, IAS 7.18 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
X duration, credit
Effective 2012-07-01 IAS 1.81B a (ii)Disclosure, Expiry date 2012-07-01 IAS 1.83 a (ii)Disclosure
Profit (loss), attributable to non-controlling interests
X duration, credit
Effective 2012-07-01 IAS 1.81B a (i)Disclosure, Expiry date 2012-07-01 IAS 1.83 a (i)Disclosure, Effective 2013-01-01 IFRS 12.12 eDisclosure
Earnings per share [abstract]
Earnings per share [table]
table
IAS 33.66Disclosure
Classes of ordinary shares [axis]
axis
IAS 33.66Disclosure
Ordinary shares [member]
member [default]
IAS 33.66Disclosure
Earnings per share [line items]
line items
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Basic earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total basic earnings (loss) per share
X.XX
IAS 33.66Disclosure
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Diluted earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total diluted earnings (loss) per share
X.XX
IAS 33.66Disclosure
[320000] Statement of comprehensive income, profit or loss, by nature of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
X duration, credit
IFRS 8.23 aDisclosure, IFRS 8.34Disclosure, IFRS 8.28 aDisclosure, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.32Disclosure, IFRS 8.33 aDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IAS 1.102Example, IAS 18.35 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IAS 1.103Example, Expiry date 2013-01-01 IAS 31.56Disclosure
Other income
X duration, credit
IAS 1.103Example, IAS 26.35 b (iv)Disclosure, IAS 1.102Example
Increase (decrease) in inventories of finished goods and work in progress
(X) duration, debit
IAS 1.99Disclosure, IAS 1.102Example
Other work performed by entity and capitalised
X duration, credit
IAS 1.IG6Example
Raw materials and consumables used
(X) duration, debit
IAS 1.102Example, IAS 1.99Disclosure
Employee benefits expense
(X) duration, debit
IAS 1.102Example, IAS 1.99Disclosure, IAS 1.104Disclosure
Depreciation and amortisation expense
(X) duration, debit
IAS 1.104Disclosure, Effective 2013-01-01 IFRS 12.B13 dDisclosure, IAS 1.102Example, IAS 1.99Disclosure, IFRS 8.28 eDisclosure, IFRS 8.23 eDisclosure
Reversal of impairment loss (impairment loss) recognised in profit or loss
(X) duration, debit
IAS 1.99Disclosure
Other expenses
(X) duration, debit
IAS 1.99Disclosure, IAS 1.102Example
Other gains (losses)
X duration, credit
IAS 1.102Common practice, IAS 1.103Common practice
Profit (loss) from operating activities
X duration, credit
IAS 32.IE33Example
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
X duration, credit
IFRIC 17.15Disclosure
Gains (losses) on net monetary position
X duration, credit
IAS 29.9Disclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost
X duration, credit
IAS 1.82 aaDisclosure
Finance income
X duration, credit
IAS 1.85Common practice
Finance costs
(X) duration, debit
IAS 1.82 bDisclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 8.23 gDisclosure, IAS 1.82 cDisclosure, IFRS 8.28 eDisclosure
Other income (expense) from subsidiaries, jointly controlled entities and associates
X duration, credit
IAS 1.85Common practice
Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value
X duration, credit
Effective 2015-01-01 IAS 1.82 caDisclosure
Profit (loss) before tax
X duration, credit
IAS 1.102Example, IFRS 8.23Example, IFRS 8.28 bExample, IAS 1.103Example
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 1.82 dDisclosure, IAS 12.79Disclosure, IFRS 8.23 hDisclosure, IAS 12.81 c (ii)Disclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure, IAS 12.81 c (i)Disclosure
Profit (loss) from continuing operations
X duration, credit
IFRS 8.23Disclosure, IFRS 8.28 bDisclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure
Profit (loss) from discontinued operations
X duration, credit
IFRS 5.33 aDisclosure, Expiry date 2012-07-01 IAS 1.82 eDisclosure, Effective 2012-07-01 IAS 1.82 eaDisclosure, Effective 2013-01-01 IFRS 12.B12 b (vii)Disclosure
Profit (loss)
X duration, credit
IAS 1.106 d (i)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure, IAS 7.18 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
X duration, credit
Effective 2012-07-01 IAS 1.81B a (ii)Disclosure, Expiry date 2012-07-01 IAS 1.83 a (ii)Disclosure
Profit (loss), attributable to non-controlling interests
X duration, credit
Effective 2012-07-01 IAS 1.81B a (i)Disclosure, Expiry date 2012-07-01 IAS 1.83 a (i)Disclosure, Effective 2013-01-01 IFRS 12.12 eDisclosure
Earnings per share [abstract]
Earnings per share [table]
table
IAS 33.66Disclosure
Classes of ordinary shares [axis]
axis
IAS 33.66Disclosure
Ordinary shares [member]
member [default]
IAS 33.66Disclosure
Earnings per share [line items]
line items
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Basic earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total basic earnings (loss) per share
X.XX
IAS 33.66Disclosure
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Diluted earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total diluted earnings (loss) per share
X.XX
IAS 33.66Disclosure
[410000] Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income [abstract]
Profit (loss)
X duration, credit
IAS 1.106 d (i)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure, IAS 7.18 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
X duration, credit
Effective 2015-01-01 IAS 1.7Disclosure
Other comprehensive income, net of tax, gains (losses) on revaluation
X duration, credit
IAS 1.91 aDisclosure, IAS 1.7Disclosure
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
X duration, credit
Expiry date 2013-01-01 IAS 1.7Disclosure, Expiry date 2013-01-01 IAS 19.120A h (i)Disclosure, Expiry date 2013-01-01 IAS 1.91 aDisclosure
Other comprehensive income, net of tax, effects of limit in IAS 19 paragraph 58 b
X duration, credit
Expiry date 2013-01-01 IAS 19.120A h (ii)Disclosure
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
X duration, credit
Effective 2013-01-01 IAS 1.7Disclosure, Effective 2013-01-01 IAS 1.91 aDisclosure
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability
X duration, credit
Effective 2015-01-01 IAS 1.7Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax
X duration, credit
Effective 2012-07-01 IAS 1.82A aDisclosure
Total other comprehensive income that will not be reclassified to profit or loss, net of tax
X duration, credit
Effective 2012-07-01 IAS 1.IG6Example
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, net of tax
X duration, credit
IAS 1.91 aDisclosure
Reclassification adjustments on exchange differences on translation, net of tax
(X) duration, debit
IAS 1.92Disclosure, IAS 21.48Disclosure
Other comprehensive income, net of tax, exchange differences on translation
X duration, credit
IAS 1.7Disclosure, IAS 1.91 aDisclosure
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, net of tax
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2015-01-01 IAS 1.91 aDisclosure
Reclassification adjustments on available-for-sale financial assets, net of tax
(X) duration, debit
Expiry date 2015-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2015-01-01 IAS 1.92Disclosure
Other comprehensive income, net of tax, available-for-sale financial assets
X duration, credit
Expiry date 2015-01-01 IAS 1.91 aDisclosure, Expiry date 2015-01-01 IAS 1.7Disclosure
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, net of tax
X duration, credit
IAS 1.91 aDisclosure, IFRS 7.23 cDisclosure
Reclassification adjustments on cash flow hedges, net of tax
(X) duration, debit
IAS 1.92Disclosure, IFRS 7.23 dDisclosure
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
(X) duration, debit
IFRS 7.23 eDisclosure
Other comprehensive income, net of tax, cash flow hedges
X duration, credit
IAS 1.91 aDisclosure, IAS 1.7Disclosure
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, net of tax
X duration, credit
IAS 39.102 aDisclosure, IAS 1.91 aDisclosure
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
(X) duration, debit
IAS 39.102Disclosure, IAS 1.92Disclosure
Other comprehensive income, net of tax, hedges of net investments in foreign operations
X duration, credit
IAS 39.102 aDisclosure, IAS 1.91 aDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax
X duration, credit
Effective 2012-07-01 IAS 1.82A bDisclosure
Total other comprehensive income that will be reclassified to profit or loss, net of tax
X duration, credit
Effective 2012-07-01 IAS 1.IG6Example
Total other comprehensive income
X duration, credit
Effective 2012-07-01 IAS 1.81A bDisclosure, IAS 1.106 d (ii)Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)Disclosure, IAS 1.91 aDisclosure
Total comprehensive income
X duration, credit
IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, Expiry date 2012-07-01 IAS 1.82 iDisclosure, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure, Effective 2012-07-01 IAS 1.81A cDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IAS 1.106 aDisclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
X duration, credit
Effective 2012-07-01 IAS 1.81B b (ii)Disclosure, Expiry date 2012-07-01 IAS 1.83 b (ii)Disclosure, IAS 1.106 aDisclosure
Comprehensive income, attributable to non-controlling interests
X duration, credit
Expiry date 2012-07-01 IAS 1.83 b (i)Disclosure, IAS 1.106 aDisclosure, Effective 2012-07-01 IAS 1.81B b (i)Disclosure
[420000] Statement of comprehensive income, OCI components presented before tax
Statement of comprehensive income [abstract]
Profit (loss)
X duration, credit
IAS 1.106 d (i)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure, IAS 7.18 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
X duration, credit
Effective 2015-01-01 IAS 1.7Disclosure
Other comprehensive income, before tax, gains (losses) on revaluation
X duration, credit
IAS 1.91 bDisclosure, IAS 1.7Disclosure
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
X duration, credit
Expiry date 2013-01-01 IAS 19.120A h (i)Disclosure, Expiry date 2013-01-01 IAS 1.91 bDisclosure, Expiry date 2013-01-01 IAS 1.7Disclosure
Other comprehensive income, before tax, effects of limit in IAS 19 paragraph 58 b
X duration, credit
Expiry date 2013-01-01 IAS 19.120A h (ii)Disclosure
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
X duration, credit
Effective 2013-01-01 IAS 1.91 bDisclosure, Effective 2013-01-01 IAS 1.7Disclosure
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability
X duration, credit
Effective 2015-01-01 IAS 1.7Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax
X duration, credit
Effective 2012-07-01 IAS 1.82A aDisclosure
Total other comprehensive income that will not be reclassified to profit or loss, before tax
X duration, credit
Effective 2012-07-01 IAS 1.IG6Common practice
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, before tax
X duration, credit
IAS 1.91 bDisclosure
Reclassification adjustments on exchange differences on translation, before tax
(X) duration, debit
IAS 1.92Disclosure, IAS 21.48Disclosure
Other comprehensive income, before tax, exchange differences on translation
X duration, credit
IAS 1.7Disclosure, IAS 1.91 bDisclosure
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, before tax
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2015-01-01 IAS 1.91 bDisclosure
Reclassification adjustments on available-for-sale financial assets, before tax
(X) duration, debit
Expiry date 2015-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2015-01-01 IAS 1.92Disclosure
Other comprehensive income, before tax, available-for-sale financial assets
X duration, credit
Expiry date 2015-01-01 IAS 1.7Disclosure, Expiry date 2015-01-01 IAS 1.91 bDisclosure
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, before tax
X duration, credit
IAS 1.91 bDisclosure, IFRS 7.23 cDisclosure
Reclassification adjustments on cash flow hedges, before tax
(X) duration, debit
IFRS 7.23 dDisclosure, IAS 1.92Disclosure
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax
(X) duration, debit
IFRS 7.23 eDisclosure
Other comprehensive income, before tax, cash flow hedges
X duration, credit
IAS 1.7Disclosure, IAS 1.91 bDisclosure
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, before tax
X duration, credit
IAS 1.91 bDisclosure, IAS 39.102 aDisclosure
Reclassification adjustments on hedges of net investments in foreign operations, before tax
(X) duration, debit
IAS 39.102Disclosure, IAS 1.92Disclosure
Other comprehensive income, before tax, hedges of net investments in foreign operations
X duration, credit
IAS 39.102 aDisclosure, IAS 1.91 bDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax
X duration, credit
Effective 2012-07-01 IAS 1.82A bDisclosure
Total other comprehensive income that will be reclassified to profit or loss, before tax
X duration, credit
Effective 2012-07-01 IAS 1.IG6Common practice
Total other comprehensive income, before tax
X duration, credit
IAS 1.91 bDisclosure
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
Income tax relating to investments in equity instruments of other comprehensive income
(X) duration, debit
Effective 2015-01-01 IAS 12.81 abDisclosure, Effective 2015-01-01 IAS 1.90Disclosure
Income tax relating to changes in revaluation surplus of other comprehensive income
(X) duration, debit
IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to defined benefit plans of other comprehensive income
(X) duration, debit
Expiry date 2013-01-01 IAS 12.81 abDisclosure, Expiry date 2013-01-01 IAS 1.90Disclosure
Income tax relating to limit in IAS 19 paragraph 58 b of other comprehensive income
(X) duration, debit
Expiry date 2013-01-01 IAS 1.90Disclosure, Expiry date 2013-01-01 IAS 12.81 abDisclosure
Income tax relating to remeasurements of defined benefit plans of other comprehensive income
(X) duration, debit
Effective 2013-01-01 IAS 12.81 abDisclosure, Effective 2013-01-01 IAS 1.90Disclosure
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability of other comprehensive income
(X) duration, debit
Effective 2015-01-01 IAS 1.90Disclosure, Effective 2015-01-01 IAS 12.81 abDisclosure
Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
(X) duration, debit
Effective 2012-07-01 IAS 1.91Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss
(X) duration, debit
Effective 2012-07-01 IAS 1.91Disclosure
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
Income tax relating to exchange differences on translation of other comprehensive income
(X) duration, debit
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to available-for-sale financial assets of other comprehensive income
(X) duration, debit
Expiry date 2015-01-01 IAS 12.81 abDisclosure, Expiry date 2015-01-01 IAS 1.90Disclosure
Income tax relating to cash flow hedges of other comprehensive income
(X) duration, debit
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to hedges of net investments in foreign operations of other comprehensive income
(X) duration, debit
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss
(X) duration, debit
Effective 2012-07-01 IAS 1.91Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss
(X) duration, debit
Effective 2012-07-01 IAS 1.91Disclosure
Total other comprehensive income
X duration, credit
Effective 2012-07-01 IAS 1.81A bDisclosure, IAS 1.106 d (ii)Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)Disclosure, IAS 1.91 aDisclosure
Total comprehensive income
X duration, credit
IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, Expiry date 2012-07-01 IAS 1.82 iDisclosure, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure, Effective 2012-07-01 IAS 1.81A cDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IAS 1.106 aDisclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
X duration, credit
Effective 2012-07-01 IAS 1.81B b (ii)Disclosure, Expiry date 2012-07-01 IAS 1.83 b (ii)Disclosure, IAS 1.106 aDisclosure
Comprehensive income, attributable to non-controlling interests
X duration, credit
Expiry date 2012-07-01 IAS 1.83 b (i)Disclosure, IAS 1.106 aDisclosure, Effective 2012-07-01 IAS 1.81B b (i)Disclosure
[510000] Statement of cash flows, direct method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
X duration, debit
IAS 7.14 aExample
Receipts from royalties, fees, commissions and other revenue
X duration, debit
IAS 7.14 bExample
Receipts from contracts held for dealing or trading purposes
X duration, debit
IAS 7.14 gExample
Receipts from premiums and claims, annuities and other policy benefits
X duration, debit
IAS 7.14 eExample
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale
X duration, debit
IAS 7.14Example
Other cash receipts from operating activities
X duration, debit
IAS 7.14Example
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services
(X) duration, credit
IAS 7.14 cExample
Payments from contracts held for dealing or trading purpose
(X) duration, credit
IAS 7.14 gExample
Payments to and on behalf of employees
(X) duration, credit
IAS 7.14 dExample
Payments for premiums and claims, annuities and other policy benefits
(X) duration, credit
IAS 7.14 eExample
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale
(X) duration, credit
IAS 7.14Example
Other cash payments from operating activities
(X) duration, credit
IAS 7.14Example
Net cash flows from (used in) operations
X duration
IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
Dividends paid
(X) duration, credit
IAS 7.31Disclosure
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Other inflows (outflows) of cash
X duration, debit
IAS 7.14Disclosure
Net cash flows from (used in) operating activities
X duration
IAS 7.10Disclosure, IAS 7.50 dDisclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
X duration, debit
IAS 7.39Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
(X) duration, credit
IAS 7.39Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
X duration, debit
IAS 7.16 dExample
Other cash payments to acquire equity or debt instruments of other entities
(X) duration, credit
IAS 7.16 cExample
Other cash receipts from sales of interests in joint ventures
X duration, debit
IAS 7.16 dExample
Other cash payments to acquire interests in joint ventures
(X) duration, credit
IAS 7.16 cExample
Proceeds from sales of property, plant and equipment
X duration, debit
IAS 7.16 bExample
Purchase of property, plant and equipment
(X) duration, credit
IAS 7.16 aExample
Proceeds from sales of intangible assets
X duration, debit
IAS 7.16 bExample
Purchase of intangible assets
(X) duration, credit
IAS 7.16 aExample
Proceeds from sales of other long-term assets
X duration, debit
IAS 7.16 bExample
Purchase of other long-term assets
(X) duration, credit
IAS 7.16 aExample
Proceeds from government grants
X duration, debit
IAS 20.28Common practice
Cash advances and loans made to other parties
(X) duration, credit
IAS 7.16 eExample
Cash receipts from repayment of advances and loans made to other parties
X duration, debit
IAS 7.16 fExample
Cash payments for future contracts, forward contracts, option contracts and swap contracts
(X) duration, credit
IAS 7.16 gExample
Cash receipts from future contracts, forward contracts, option contracts and swap contracts
X duration, debit
IAS 7.16 hExample
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) investing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
X duration, debit
IAS 7.42ADisclosure, IAS 7.42BDisclosure
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
(X) duration, credit
IAS 7.42BDisclosure, IAS 7.42ADisclosure
Proceeds from issuing shares
X duration, debit
IAS 7.17 aExample
Proceeds from issuing other equity instruments
X duration, debit
IAS 7.17 aExample
Payments to acquire or redeem entity's shares
(X) duration, credit
IAS 7.17 bExample
Payments of other equity instruments
(X) duration, credit
IAS 7.17Common practice
Proceeds from borrowings
X duration, debit
IAS 7.17 cExample
Repayments of borrowings
(X) duration, credit
IAS 7.17 dExample
Payments of finance lease liabilities
(X) duration, credit
IAS 7.17 eExample
Proceeds from government grants
X duration, debit
IAS 20.28Common practice
Dividends paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Dividends received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.14 fExample, IAS 7.35Disclosure
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) financing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit
IAS 7.45Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
X duration, debit
IAS 7.25Disclosure, IAS 7.28Disclosure
Net increase (decrease) in cash and cash equivalents
X duration, debit
IAS 7.45Disclosure
Cash and cash equivalents at beginning of period
X instant, debit
IAS 1.54 iDisclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Cash and cash equivalents at end of period
X instant, debit
IAS 1.54 iDisclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
[520000] Statement of cash flows, indirect method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)
X duration, credit
IAS 1.106 d (i)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure, IAS 7.18 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure
Adjustments to reconcile profit (loss) [abstract]
Adjustments for income tax expense
X duration, debit
IAS 7.35Disclosure
Adjustments for finance costs
X duration, debit
IAS 7.20 cCommon practice
Adjustments for decrease (increase) in inventories
X duration, debit
IAS 7.20 aCommon practice
Adjustments for decrease (increase) in trade accounts receivable
X duration, debit
IAS 7.20 aCommon practice
Adjustments for decrease (increase) in other operating receivables
X duration, debit
IAS 7.20 aCommon practice
Adjustments for increase (decrease) in trade accounts payable
X duration, debit
IAS 7.20 aCommon practice
Adjustments for increase (decrease) in other operating payables
X duration, debit
IAS 7.20 aCommon practice
Adjustments for depreciation and amortisation expense
X duration, debit
IAS 7.20 bCommon practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IAS 7.20 bCommon practice
Adjustments for provisions
X duration, debit
IAS 7.20 bCommon practice
Adjustments for unrealised foreign exchange losses (gains)
X duration, debit
IAS 7.20 bCommon practice
Adjustments for share-based payments
X duration, debit
IAS 7.20 bCommon practice
Adjustments for fair value losses (gains)
X duration, debit
IAS 7.20 bCommon practice
Adjustments for undistributed profits of associates
(X) duration, credit
IAS 7.20 bCommon practice
Other adjustments for non-cash items
X duration, debit
IAS 7.20 bCommon practice
Adjustments for losses (gains) on disposal of non-current assets
X duration, debit
IAS 7.14Common practice
Other adjustments for which cash effects are investing or financing cash flow
X duration, debit
IAS 7.20 cCommon practice
Other adjustments to reconcile profit (loss)
X duration, debit
IAS 7.20Disclosure
Total adjustments to reconcile profit (loss)
X duration, debit
IAS 7.20Disclosure
Net cash flows from (used in) operations
X duration
IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
Dividends paid
(X) duration, credit
IAS 7.31Disclosure
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Other inflows (outflows) of cash
X duration, debit
IAS 7.14Disclosure
Net cash flows from (used in) operating activities
X duration
IAS 7.10Disclosure, IAS 7.50 dDisclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
X duration, debit
IAS 7.39Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
(X) duration, credit
IAS 7.39Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
X duration, debit
IAS 7.16 dExample
Other cash payments to acquire equity or debt instruments of other entities
(X) duration, credit
IAS 7.16 cExample
Other cash receipts from sales of interests in joint ventures
X duration, debit
IAS 7.16 dExample
Other cash payments to acquire interests in joint ventures
(X) duration, credit
IAS 7.16 cExample
Proceeds from sales of property, plant and equipment
X duration, debit
IAS 7.16 bExample
Purchase of property, plant and equipment
(X) duration, credit
IAS 7.16 aExample
Proceeds from sales of intangible assets
X duration, debit
IAS 7.16 bExample
Purchase of intangible assets
(X) duration, credit
IAS 7.16 aExample
Proceeds from sales of other long-term assets
X duration, debit
IAS 7.16 bExample
Purchase of other long-term assets
(X) duration, credit
IAS 7.16 aExample
Proceeds from government grants
X duration, debit
IAS 20.28Common practice
Cash advances and loans made to other parties
(X) duration, credit
IAS 7.16 eExample
Cash receipts from repayment of advances and loans made to other parties
X duration, debit
IAS 7.16 fExample
Cash payments for future contracts, forward contracts, option contracts and swap contracts
(X) duration, credit
IAS 7.16 gExample
Cash receipts from future contracts, forward contracts, option contracts and swap contracts
X duration, debit
IAS 7.16 hExample
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) investing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
X duration, debit
IAS 7.42ADisclosure, IAS 7.42BDisclosure
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
(X) duration, credit
IAS 7.42BDisclosure, IAS 7.42ADisclosure
Proceeds from issuing shares
X duration, debit
IAS 7.17 aExample
Proceeds from issuing other equity instruments
X duration, debit
IAS 7.17 aExample
Payments to acquire or redeem entity's shares
(X) duration, credit
IAS 7.17 bExample
Payments of other equity instruments
(X) duration, credit
IAS 7.17Common practice
Proceeds from borrowings
X duration, debit
IAS 7.17 cExample
Repayments of borrowings
(X) duration, credit
IAS 7.17 dExample
Payments of finance lease liabilities
(X) duration, credit
IAS 7.17 eExample
Proceeds from government grants
X duration, debit
IAS 20.28Common practice
Dividends paid
(X) duration, credit
IAS 7.31Disclosure
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.14 fExample, IAS 7.35Disclosure
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) financing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit
IAS 7.45Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
X duration, debit
IAS 7.25Disclosure, IAS 7.28Disclosure
Net increase (decrease) in cash and cash equivalents
X duration, debit
IAS 7.45Disclosure
Cash and cash equivalents at beginning of period
X instant, debit
IAS 1.54 iDisclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Cash and cash equivalents at end of period
X instant, debit
IAS 1.54 iDisclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
[610000] Statement of changes in equity
Statement of changes in equity [abstract]
Statement of changes in equity [table]
table
IAS 1.106Disclosure
Components of equity [axis]
axis
IAS 1.106Disclosure
Equity [member]
member [default]
IAS 1.106Disclosure
Equity attributable to owners of parent [member]
member
IAS 1.106Disclosure
Issued capital [member]
member
IAS 1.106Disclosure
Share premium [member]
member
IAS 1.106Disclosure
Treasury shares [member]
member
IAS 1.106Disclosure
Other equity interest [member]
member
IAS 1.106Disclosure
Other reserves [member]
member
IAS 1.106Disclosure, IAS 1.79 bDisclosure
Revaluation surplus [member]
member
IAS 16.39Disclosure, IFRS 1.IG10Disclosure, IAS 1.108Example
Reserve of exchange differences on translation [member]
member
IAS 1.108Example, IAS 21.52 bDisclosure
Reserve of cash flow hedges [member]
member
IAS 1.108Example
Reserve of hedges of net investment in foreign operations [member]
member
IAS 1.108Example
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
member
Expiry date 2015-01-01 IAS 1.108Example
Reserve of share-based payments [member]
member
IAS 1.108Example
Reserve of remeasurements of defined benefit plans [member]
member
Effective 2013-01-01 IAS 1.108Example
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]
member
IFRS 5 - Example 12Example, IFRS 5.38Disclosure
Reserve of gains and losses from investments in equity instruments [member]
member
Effective 2015-01-01 IAS 1.108Example
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
member
Effective 2015-01-01 IAS 1.108Example
Reserve for catastrophe [member]
member
IFRS 4.IG58Disclosure
Reserve for equalisation [member]
member
IFRS 4.IG58Disclosure
Reserve of discretionary participation features [member]
member
IFRS 4.IG22 fDisclosure
Retained earnings [member]
member
IAS 1.108Example, IAS 1.106Disclosure
Non-controlling interests [member]
member
IAS 1.106Disclosure
Retrospective application and retrospective restatement [axis]
axis
IAS 8.29 c (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure, IAS 8.49 b (i)Disclosure
Currently stated [member]
member [default]
IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure, IAS 8.49 b (i)Disclosure
Previously stated [member]
member
IAS 8.49 b (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
member
IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure
Increase (decrease) due to changes in accounting policy [member]
member
IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
member
IAS 8.28 f (i)Disclosure, IAS 8.28 gDisclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
member
IAS 8.29 c (i)Disclosure, IAS 8.29 dDisclosure
Increase (decrease) due to corrections of prior period errors [member]
member
IAS 8.49 cDisclosure, IAS 8.49 b (i)Disclosure
Statement of changes in equity [line items]
line items
Equity at beginning of period
X instant, credit
IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 1.32 a (i)Disclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
X duration, credit
IAS 1.106 d (i)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure, IAS 7.18 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure
Other comprehensive income
X duration, credit
Effective 2012-07-01 IAS 1.81A bDisclosure, IAS 1.106 d (ii)Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)Disclosure, IAS 1.91 aDisclosure
Total comprehensive income
X duration, credit
IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, Expiry date 2012-07-01 IAS 1.82 iDisclosure, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure, Effective 2012-07-01 IAS 1.81A cDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IAS 1.106 aDisclosure
Issue of equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Dividends recognised as distributions to owners
(X) duration, debit
IAS 1.107Disclosure
Increase through other contributions by owners, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Decrease through other distributions to owners, equity
(X) duration, debit
IAS 1.106 d (iii)Disclosure
Increase (decrease) through other changes, equity
X duration, credit
IAS 1.106 dDisclosure
Increase (decrease) through treasury share transactions, equity
X duration, credit
IAS 1.106 dDisclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Increase (decrease) through share-based payment transactions, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Total increase (decrease) in equity
X duration, credit
IAS 1.106 dDisclosure
Equity at end of period
X instant, credit
IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 1.32 a (i)Disclosure
[710000] Statement of changes in net assets available for benefits
Statement of changes in net assets available for benefits [abstract]
Assets of benefit plan
X instant, debit
IAS 26.35 a (i)Disclosure
Description of basis of valuation of assets available for benefits
text
IAS 26.35 a (ii)Disclosure
Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security
text
IAS 26.35 a (iii)Disclosure
Explanation of details of any investment in employer
text
IAS 26.35 a (iv)Disclosure
Liabilities other than actuarial present value of promised retirement benefits
X instant, credit
IAS 26.35 a (v)Disclosure
Reconciliation of changes in net assets available for benefits [abstract]
Net assets available for benefits at beginning of period
X instant, credit
IAS 26.35 aDisclosure
Changes in net assets available for benefits [abstract]
Employer contributions
X duration, credit
IAS 26.35 b (i)Disclosure
Employee contributions
X duration, credit
IAS 26.35 b (ii)Disclosure
Investment income
X duration, credit
IAS 1.85Common practice, IAS 26.35 b (iii)Disclosure
Other income
X duration, credit
IAS 1.103Example, IAS 26.35 b (iv)Disclosure, IAS 1.102Example
Benefits paid or payable
(X) duration, debit
IAS 26.35 b (v)Disclosure
Administrative expenses
(X) duration, debit
IAS 1.103Example, IAS 26.35 b (vi)Disclosure, IAS 1.99Disclosure
Other expense
(X) duration, debit
IAS 1.99Disclosure, IAS 1.103Example, IAS 26.35 b (vii)Disclosure
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 1.82 dDisclosure, IAS 12.79Disclosure, IFRS 8.23 hDisclosure, IAS 12.81 c (ii)Disclosure, Effective 2013-01-01 IFRS 12.B13 gDisclosure, IAS 12.81 c (i)Disclosure
Profit (loss) on disposal of investments and changes in value of investments
X duration, credit
IAS 26.35 b (ix)Disclosure
Transfers from (to) other retirement benefit plans
X duration, credit
IAS 26.35 b (x)Disclosure
Total increase (decrease) in net assets available for benefits
X duration, credit
IAS 26.35 bDisclosure
Net assets available for benefits at end of period
X instant, credit
IAS 26.35 aDisclosure
Description of funding policy
text
IAS 26.35 cDisclosure
Actuarial present value of promised retirement benefits
X instant, credit
IAS 26.35 dDisclosure
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits
text
IAS 26.35 eDisclosure
Description of retirement benefit plan
text
IAS 26.36Disclosure
Names of employers and employee groups covered
text
IAS 26.36 aDisclosure
Number of participants of retirement benefit plan receiving benefits
X.XX
IAS 26.36 bDisclosure
Number of other participants of retirement benefit plan
X.XX
IAS 26.36 bDisclosure
Description of type of retirement benefit plan
text
IAS 26.36 cDisclosure
Explanation of whether participants contribute to retirement benefit plan
text
IAS 26.36 dDisclosure
Description of retirement benefits promised to participants
text
IAS 26.36 eDisclosure
Description of any retirement benefit plan termination terms
text
IAS 26.36 fDisclosure
Explanation of changes in description of retirement benefit plan
text
IAS 26.36 gDisclosure
[800100] Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land
X instant, debit
IAS 16.37 aExample
Buildings
X instant, debit
IAS 16.37Common practice
Total land and buildings
X instant, debit
IAS 16.37 bExample
Machinery
X instant, debit
IAS 16.37 cExample
Vehicles [abstract]
Ships
X instant, debit
IAS 16.37 dExample
Aircraft
X instant, debit
IAS 16.37 eExample
Motor vehicles
X instant, debit
IAS 16.37 fExample
Total vehicles
X instant, debit
IAS 16.37Common practice
Fixtures and fittings
X instant, debit
IAS 16.37 gExample
Office equipment
X instant, debit
IAS 16.37 hExample
Tangible exploration and evaluation assets
X instant, debit
IFRS 6.25Disclosure
Construction in progress
X instant, debit
IAS 16.37Common practice
Other property, plant and equipment
X instant, debit
IAS 16.37Common practice
Total property, plant and equipment
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names
X instant, debit
IAS 38.119 aExample
Intangible exploration and evaluation assets
X instant, debit
IFRS 6.25Disclosure, IAS 38.119Common practice
Mastheads and publishing titles
X instant, debit
IAS 38.119 bExample
Computer software
X instant, debit
IAS 38.119 cExample
Licences and franchises
X instant, debit
IAS 38.119 dExample
Copyrights, patents and other industrial property rights, service and operating rights
X instant, debit
IAS 38.119 eExample
Recipes, formulae, models, designs and prototypes
X instant, debit
IAS 38.119 fExample
Intangible assets under development
X instant, debit
IAS 38.119 gExample
Other intangible assets
X instant, debit
IAS 38.119Common practice
Total intangible assets other than goodwill
X instant, debit
IAS 36.134 bDisclosure, IAS 36.135 bDisclosure, IAS 1.54 cDisclosure, IAS 38.118 eDisclosure
Goodwill
X instant, debit
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.135 aDisclosure
Total intangible assets and goodwill
X instant, debit
IAS 1.55Common practice
Investments in subsidiaries, joint ventures and associates [abstract]
Investments in subsidiaries
X instant, debit
Expiry date 2013-01-01 IAS 27.38Disclosure, Effective 2013-01-01 IAS 27.10Disclosure
Investments in joint ventures
X instant, debit
Expiry date 2013-01-01 IAS 27.38Disclosure, Effective 2013-01-01 IAS 27.10Disclosure
Investments in associates
X instant, debit
Expiry date 2013-01-01 IAS 27.38Disclosure, Effective 2013-01-01 IAS 27.10Disclosure
Total investments in subsidiaries, joint ventures and associates
X instant, debit
IAS 1.55Common practice
Trade and other non-current receivables [abstract]
Non-current trade receivables
X instant, debit
IAS 1.78 bExample
Non-current receivables due from related parties
X instant, debit
IAS 1.78 bExample
Non-current prepayments
X instant, debit
IAS 1.78 bExample
Non-current lease prepayments
X instant, debit
IAS 1.55Common practice
Non-current receivables from taxes other than income tax
X instant, debit
IAS 1.78 bCommon practice
Non-current value added tax receivables
X instant, debit
IAS 1.78 bCommon practice
Other non-current receivables
X instant, debit
IAS 1.78 bExample
Total trade and other non-current receivables
X instant, debit
IAS 1.78 bDisclosure, IAS 1.54 hDisclosure
Miscellaneous non-current assets [abstract]
Non-current recognised assets, defined benefit plan
X instant, debit
IAS 1.55Common practice
Non-current restricted cash and cash equivalents
X instant, debit
IAS 1.55Common practice
Non-current derivative financial assets
X instant, debit
IAS 1.55Common practice
Non-current interest receivable
X instant, debit
IAS 1.112 cCommon practice
Non-current investments other than investments accounted for using equity method
X instant, debit
IAS 1.55Common practice
Long-term deposits
X instant, debit
IAS 1.55Common practice
Investments in joint ventures accounted for using equity method
X instant, debit
IAS 1.55Common practice
Other non-current assets
X instant, debit
IAS 1.55Common practice
Trade and other current receivables [abstract]
Current trade receivables
X instant, debit
IAS 1.78 bExample, IAS 1.68Example
Current receivables due from related parties
X instant, debit
IAS 1.78 bExample
Current prepayments [abstract]
Current advances to suppliers
X instant, debit
IAS 1.112 cCommon practice
Current prepaid expenses
X instant, debit
IAS 1.112 cCommon practice
Total current prepayments
X instant, debit
IAS 1.78 bExample
Current receivables from taxes other than income tax
X instant, debit
IAS 1.78 bCommon practice
Current value added tax receivables
X instant, debit
IAS 1.78 bCommon practice
Other current receivables
X instant, debit
IAS 1.78 bExample
Total trade and other current receivables
X instant, debit
IAS 1.78 bDisclosure, IAS 1.54 hDisclosure
Trade and other receivables [abstract]
Trade receivables
X instant, debit
IAS 1.78 bExample
Receivables due from related parties
X instant, debit
IAS 1.78 bExample
Prepayments
X instant, debit
IAS 1.78 bExample
Receivables from taxes other than income tax
X instant, debit
IAS 1.78 bCommon practice
Value added tax receivables
X instant, debit
IAS 1.78 bCommon practice
Other receivables
X instant, debit
IAS 1.78 bExample
Total trade and other receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Categories of non-current financial assets [abstract]
Non-current financial assets at fair value through profit or loss [abstract]
Non-current financial assets at fair value through profit or loss, designated upon initial recognition
X instant, debit
IFRS 7.8 aDisclosure
Non-current financial assets at fair value through profit or loss, classified as held for trading
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 aDisclosure
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value
X instant, debit
Effective 2015-01-01 IFRS 7.8 aDisclosure
Total non-current financial assets at fair value through profit or loss
X instant, debit
IFRS 7.8 aDisclosure
Non-current financial assets available-for-sale
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 dDisclosure
Non-current held-to-maturity investments
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 bDisclosure
Non-current loans and receivables
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 cDisclosure
Non-current financial assets at fair value through other comprehensive income
X instant, debit
Effective 2015-01-01 IFRS 7.8 hDisclosure
Non-current financial assets at amortised cost
X instant, debit
Effective 2015-01-01 IFRS 7.8 fDisclosure
Total non-current financial assets
X instant, debit
IFRS 7.25Disclosure
Categories of current financial assets [abstract]
Current financial assets at fair value through profit or loss [abstract]
Current financial assets at fair value through profit or loss, designated upon initial recognition
X instant, debit
IFRS 7.8 aDisclosure
Current financial assets at fair value through profit or loss, classified as held for trading
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value through profit or loss, mandatorily measured at fair value
X instant, debit
Effective 2015-01-01 IFRS 7.8 aDisclosure
Total current financial assets at fair value through profit or loss
X instant, debit
IFRS 7.8 aDisclosure
Current financial assets available-for-sale
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 dDisclosure
Current held-to-maturity investments
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 bDisclosure
Current loans and receivables
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 cDisclosure
Current financial assets at fair value through other comprehensive income
X instant, debit
Effective 2015-01-01 IFRS 7.8 hDisclosure
Current financial assets at amortised cost
X instant, debit
Effective 2015-01-01 IFRS 7.8 fDisclosure
Total current financial assets
X instant, debit
IFRS 7.25Disclosure
Categories of financial assets [abstract]
Financial assets at fair value through profit or loss [abstract]
Financial assets at fair value through profit or loss, designated upon initial recognition
X instant, debit
IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, classified as held for trading
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, mandatorily measured at fair value
X instant, debit
Effective 2015-01-01 IFRS 7.8 aDisclosure
Total financial assets at fair value through profit or loss
X instant, debit
IFRS 7.8 aDisclosure
Financial assets available-for-sale
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 dDisclosure
Held-to-maturity investments
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 bDisclosure
Loans and receivables
X instant, debit
Expiry date 2015-01-01 IFRS 7.8 cDisclosure
Financial assets at fair value through other comprehensive income
X instant, debit
Effective 2015-01-01 IFRS 7.8 hDisclosure
Financial assets at amortised cost
X instant, debit
Effective 2015-01-01 IFRS 7.8 fDisclosure
Total financial assets
X instant, debit
IFRS 7.25Disclosure
Classes of current inventories [abstract]
Current raw materials
X instant, debit
IAS 2.37Common practice
Current merchandise
X instant, debit
IAS 2.37Common practice
Current production supplies
X instant, debit
IAS 2.37Common practice
Current work in progress
X instant, debit
IAS 2.37Common practice
Current finished goods
X instant, debit
IAS 2.37Common practice
Current spare parts
X instant, debit
IAS 2.37Common practice
Other current inventories
X instant, debit
IAS 2.37Common practice
Total current inventories
X instant, debit
IAS 1.68Example, IAS 1.54 gDisclosure, IAS 2.36 bDisclosure
Cash and cash equivalents [abstract]
Cash [abstract]
Cash on hand
X instant, debit
IAS 7.45Common practice
Balances with banks
X instant, debit
IAS 7.45Common practice
Total cash
X instant, debit
IAS 7.45Common practice
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents
X instant, debit
IAS 7.45Common practice
Short-term investments, classified as cash equivalents
X instant, debit
IAS 7.45Common practice
Other banking arrangements, classified as cash equivalents
X instant, debit
IAS 7.45Common practice
Total cash equivalents
X instant, debit
IAS 7.45Common practice
Other cash and cash equivalents
X instant, debit
IAS 7.45Common practice
Total cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, Effective 2013-01-01 IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Non-current assets or disposal groups classified as held for sale
X instant, debit
IFRS 5.38Disclosure
Non-current assets or disposal groups classified as held for distribution to owners
X instant, debit
IFRS 5.38Disclosure, IFRS 5.5ADisclosure
Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.54 jDisclosure
Miscellaneous current assets [abstract]
Current recognised assets, defined benefit plan
X instant, debit
IAS 1.55Common practice
Current restricted cash and cash equivalents
X instant, debit
IAS 1.55Common practice
Current derivative financial assets
X instant, debit
IAS 1.55Common practice
Current interest receivable
X instant, debit
IAS 1.112 cCommon practice
Current investments
X instant, debit
IAS 1.55Common practice
Short-term deposits, not classified as cash equivalents
X instant, debit
IAS 1.55Common practice
Current prepayments and other current assets
X instant, debit
IAS 1.55Common practice
Other current assets
X instant, debit
IAS 1.55Common practice
Miscellaneous assets [abstract]
Restricted cash and cash equivalents
X instant, debit
IAS 1.55Common practice
Derivative financial assets
X instant, debit
IAS 1.55Common practice
Interest receivable
X instant, debit
IAS 1.112 cCommon practice
Investments other than investments accounted for using equity method
X instant, debit
IAS 1.55Common practice
Equity instruments held
X instant, debit
IAS 1.55Common practice
Debt instruments held [abstract]
Bank debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Corporate debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Government debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Asset-backed debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Other debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Total debt instruments held
X instant, debit
IAS 1.55Common practice
Loans and advances to banks
X instant, debit
IAS 1.55Common practice
Loans and advances to customers
X instant, debit
IAS 1.55Common practice
Corporate loans
X instant, debit
IAS 1.112 cCommon practice
Consumer loans
X instant, debit
IAS 1.112 cCommon practice
Cash and bank balances at central banks
X instant, debit
IAS 1.55Common practice
Mandatory reserve deposits at central banks
X instant, debit
IAS 1.112 cCommon practice
Bank balances at central banks other than mandatory reserve deposits
X instant, debit
IAS 1.112 cCommon practice
Reverse repurchase agreements and cash collateral on securities borrowed
X instant, debit
IAS 1.55Common practice
Investments for risk of policyholders
X instant, debit
IAS 1.55Common practice
Items in course of collection from other banks
X instant, debit
IAS 1.55Common practice
Other assets
X instant, debit
IAS 1.55Common practice
Classes of other provisions [abstract]
Warranty provision [abstract]
Non-current warranty provision
X instant, credit
IAS 37 - Example 1 WarrantiesExample
Current warranty provision
X instant, credit
IAS 37 - Example 1 WarrantiesExample
Total warranty provision
X instant, credit
IAS 37 - Example 1 WarrantiesExample
Restructuring provision [abstract]
Non-current restructuring provision
X instant, credit
IAS 37.70Example
Current restructuring provision
X instant, credit
IAS 37.70Example
Total restructuring provision
X instant, credit
IAS 37.70Example
Legal proceedings provision [abstract]
Non-current legal proceedings provision
X instant, credit
IAS 37 - Example 10 A court caseExample
Current legal proceedings provision
X instant, credit
IAS 37 - Example 10 A court caseExample
Total legal proceedings provision
X instant, credit
IAS 37 - Example 10 A court caseExample
Refunds provision [abstract]
Non-current refunds provision
X instant, credit
IAS 37 - Example 4 Refunds policyExample
Current refunds provision
X instant, credit
IAS 37 - Example 4 Refunds policyExample
Total refunds provision
X instant, credit
IAS 37 - Example 4 Refunds policyExample
Onerous contracts provision [abstract]
Non-current onerous contracts provision
X instant, credit
IAS 37 - Example 8 An onerous contractExample
Current onerous contracts provision
X instant, credit
IAS 37 - Example 8 An onerous contractExample
Total onerous contracts provision
X instant, credit
IAS 37 - Example 8 An onerous contractExample
Provision for decommissioning, restoration and rehabilitation costs [abstract]
Non-current provision for decommissioning, restoration and rehabilitation costs
X instant, credit
IAS 37 - D Examples: disclosuresExample
Current provision for decommissioning, restoration and rehabilitation costs
X instant, credit
IAS 37 - D Examples: disclosuresExample
Total provision for decommissioning, restoration and rehabilitation costs
X instant, credit
IAS 37 - D Examples: disclosuresExample
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions
X instant, credit
IAS 1.78 dCommon practice
Current miscellaneous other provisions
X instant, credit
IAS 1.78 dCommon practice
Total miscellaneous other provisions
X instant, credit
IAS 1.78 dCommon practice
Other provisions [abstract]
Other non-current provisions
X instant, credit
IAS 1.78 dDisclosure
Other current provisions
X instant, credit
IAS 1.78 dDisclosure
Total other provisions
X instant, credit
IAS 37.84 aDisclosure, IAS 1.78 dDisclosure
Borrowings [abstract]
Non-current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Current borrowings and current portion of non-current borrowings [abstract]
Current borrowings
X instant, credit
IAS 1.55Common practice
Current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Total current borrowings and current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Total borrowings
X instant, credit
IAS 1.55Common practice
Non-current portion of non-current borrowings, by type [abstract]
Non-current portion of non-current loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current bonds issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of other non-current borrowings
X instant, credit
IAS 1.112 cCommon practice
Total non-current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Current borrowings and current portion of non-current borrowings, by type [abstract]
Current loans received and current portion of non-current loans received
X instant, credit
IAS 1.112 cCommon practice
Current secured bank loans received and current portion of non-current secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Current unsecured bank loans received and current portion of non-current unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Current bonds issued and current portion of non-current bonds issued
X instant, credit
IAS 1.112 cCommon practice
Current notes and debentures issued and current portion of non-current notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Current commercial papers issued and current portion of non-current commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Other current borrowings and current portion of other non-current borrowings
X instant, credit
IAS 1.112 cCommon practice
Total current borrowings and current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Borrowings, by type [abstract]
Loans received
X instant, credit
IAS 1.112 cCommon practice
Secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Bonds issued
X instant, credit
IAS 1.112 cCommon practice
Notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Other borrowings
X instant, credit
IAS 1.112 cCommon practice
Total borrowings
X instant, credit
IAS 1.55Common practice
Trade and other non-current payables [abstract]
Non-current trade payables
X instant, credit
IAS 1.78Common practice
Non-current payables to related parties
X instant, credit
IAS 1.78Common practice
Deferred income classified as non-current
X instant, credit
IAS 1.78Common practice
Accruals classified as non-current
X instant, credit
IAS 1.78Common practice
Non-current payables on social security and taxes other than income tax
X instant, credit
IAS 1.78Common practice
Non-current value added tax payables
X instant, credit
IAS 1.78Common practice
Other non-current payables
X instant, credit
IAS 1.55Common practice
Total trade and other non-current payables
X instant, credit
IAS 1.54 kDisclosure
Trade and other current payables [abstract]
Current trade payables
X instant, credit
IAS 1.78Common practice, IAS 1.70Example
Current payables to related parties
X instant, credit
IAS 1.78Common practice
Deferred income classified as current
X instant, credit
IAS 1.78Common practice
Accruals classified as current
X instant, credit
IAS 1.78Common practice
Short-term employee benefits accruals
X instant, credit
IAS 1.78Common practice
Current payables on social security and taxes other than income tax
X instant, credit
IAS 1.78Common practice
Current value added tax payables
X instant, credit
IAS 1.78Common practice
Other current payables
X instant, credit
IAS 1.55Common practice
Total trade and other current payables
X instant, credit
IAS 1.54 kDisclosure
Trade and other payables [abstract]
Trade payables
X instant, credit
IAS 1.78Common practice
Payables to related parties
X instant, credit
IAS 1.78Common practice
Deferred income
X instant, credit
IAS 1.78Common practice
Accruals
X instant, credit
IAS 1.78Common practice
Payables on social security and taxes other than income tax
X instant, credit
IAS 1.78Common practice
Value added tax payables
X instant, credit
IAS 1.78Common practice
Other payables
X instant, credit
IAS 1.55Common practice
Total trade and other payables
X instant, credit
IAS 1.54 kDisclosure
Categories of non-current financial liabilities [abstract]
Non-current financial liabilities at fair value through profit or loss [abstract]
Non-current financial liabilities at fair value through profit or loss, classified as held for trading
X instant, credit
IFRS 7.8 eDisclosure
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition
X instant, credit
IFRS 7.8 eDisclosure
Total non-current financial liabilities at fair value through profit or loss
X instant, credit
IFRS 7.8 eDisclosure
Non-current financial liabilities at amortised cost
X instant, credit
Effective 2015-01-01 IFRS 7.8 gDisclosure, Expiry date 2015-01-01 IFRS 7.8 fDisclosure
Total non-current financial liabilities
X instant, credit
IFRS 7.25Disclosure
Categories of current financial liabilities [abstract]
Current financial liabilities at fair value through profit or loss [abstract]
Current financial liabilities at fair value through profit or loss, classified as held for trading
X instant, credit
IFRS 7.8 eDisclosure
Current financial liabilities at fair value through profit or loss, designated upon initial recognition
X instant, credit
IFRS 7.8 eDisclosure
Total current financial liabilities at fair value through profit or loss
X instant, credit
IFRS 7.8 eDisclosure
Current financial liabilities at amortised cost
X instant, credit
Expiry date 2015-01-01 IFRS 7.8 fDisclosure, Effective 2015-01-01 IFRS 7.8 gDisclosure
Total current financial liabilities
X instant, credit
IFRS 7.25Disclosure
Categories of financial liabilities [abstract]
Financial liabilities at fair value through profit or loss [abstract]
Financial liabilities at fair value through profit or loss that meet definition of held for trading
X instant, credit
IFRS 7.8 eDisclosure
Financial liabilities at fair value through profit or loss, designated upon initial recognition
X instant, credit
IFRS 7.8 eDisclosure
Total financial liabilities at fair value through profit or loss
X instant, credit
IFRS 7.8 eDisclosure
Financial liabilities at amortised cost
X instant, credit
Expiry date 2015-01-01 IFRS 7.8 fDisclosure, Effective 2015-01-01 IFRS 7.8 gDisclosure
Total financial liabilities
X instant, credit
IFRS 7.25Disclosure
Miscellaneous non-current liabilities [abstract]
Non-current recognised liabilities, defined benefit plan
X instant, credit
IAS 1.55Common practice
Non-current derivative financial liabilities
X instant, credit
IAS 1.55Common practice
Non-current government grants
X instant, credit
IAS 1.55Common practice
Non-current finance lease liabilities
X instant, credit
IAS 1.55Common practice
Non-current advances received
X instant, credit
IAS 1.55Common practice
Non-current dividend payables
X instant, credit
IAS 1.55Common practice
Non-current interest payable
X instant, credit
IAS 1.112 cCommon practice
Other non-current liabilities
X instant, credit
IAS 1.55Common practice
Miscellaneous current liabilities [abstract]
Current recognised liabilities, defined benefit plan
X instant, credit
IAS 1.55Common practice
Current derivative financial liabilities
X instant, credit
IAS 1.55Common practice
Current government grants
X instant, credit
IAS 1.55Common practice
Current finance lease liabilities
X instant, credit
IAS 1.55Common practice
Current advances received
X instant, credit
IAS 1.55Common practice
Current dividend payables
X instant, credit
IAS 1.55Common practice
Current interest payable
X instant, credit
IAS 1.112 cCommon practice
Current accrued expenses and other current liabilities
X instant, credit
IAS 1.55Common practice
Other current liabilities
X instant, credit
IAS 1.55Common practice
Miscellaneous liabilities [abstract]
Derivative financial liabilities
X instant, credit
IAS 1.55Common practice
Finance lease liabilities
X instant, credit
IAS 1.55Common practice
Advances received
X instant, credit
IAS 1.55Common practice
Dividend payables
X instant, credit
IAS 1.55Common practice
Interest payable
X instant, credit
IAS 1.112 cCommon practice
Deposits from banks
X instant, credit
IAS 1.55Common practice
Deposits from customers [abstract]
Balances on term deposits from customers
X instant, credit
IAS 1.112 cCommon practice
Balances on demand deposits from customers
X instant, credit
IAS 1.112 cCommon practice
Balances on current accounts from customers
X instant, credit
IAS 1.112 cCommon practice
Balances on other deposits from customers
X instant, credit
IAS 1.112 cCommon practice
Total deposits from customers
X instant, credit
IAS 1.55Common practice
Subordinated liabilities [abstract]
Dated subordinated liabilities
X instant, credit
IAS 1.112 cCommon practice
Undated subordinated liabilities
X instant, credit
IAS 1.112 cCommon practice
Total subordinated liabilities
X instant, credit
IAS 1.55Common practice
Debt instruments issued
X instant, credit
IAS 1.55Common practice
Repurchase agreements and cash collateral on securities lent
X instant, credit
IAS 1.55Common practice
Investment contracts liabilities
X instant, credit
IAS 1.55Common practice
Items in course of transmission to other banks
X instant, credit
IAS 1.55Common practice
Other liabilities
X instant, credit
IAS 1.55Common practice
Miscellaneous equity [abstract]
Capital reserve
X instant, credit
IAS 1.55Common practice
Additional paid-in capital
X instant, credit
IAS 1.55Common practice
Accumulated other comprehensive income
X instant, credit
IAS 1.55Common practice
Other reserves [abstract]
Revaluation surplus
X instant, credit
IAS 38.85Disclosure, IAS 16.39Disclosure
Reserve of exchange differences on translation
X instant, credit
IAS 21.52 bDisclosure
Reserve of cash flow hedges
X instant, credit
IAS 1.78 eCommon practice
Reserve of hedges of net investment in foreign operations
X instant, credit
IAS 1.78 eCommon practice
Reserve of gains and losses on remeasuring available-for-sale financial assets
X instant, credit
Expiry date 2015-01-01 IAS 1.78 eCommon practice
Reserve of share-based payments
X instant, credit
IAS 1.78 eCommon practice
Reserve of remeasurements of defined benefit plans
X instant, credit
Effective 2013-01-01 IAS 1.78 eCommon practice
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale
X instant, credit
IFRS 5.38Disclosure, IFRS 5 - Example 12Example
Reserve of gains and losses from investments in equity instruments
X instant, credit
Effective 2015-01-01 IAS 1.78 eCommon practice
Reserve of change in fair value of financial liability attributable to change in credit risk of liability
X instant, credit
Effective 2015-01-01 IAS 1.78 eCommon practice
Reserve for catastrophe
X instant, credit
IFRS 4.IG58Disclosure
Reserve for equalisation
X instant, credit
IFRS 4.IG58Disclosure
Reserve of discretionary participation features
X instant, credit
IFRS 4.IG22 fDisclosure
Reserve of equity component of convertible instruments
X instant, credit
IAS 1.55Common practice
Capital redemption reserve
X instant, credit
IAS 1.55Common practice
Merger reserve
X instant, credit
IAS 1.55Common practice
Statutory reserve
X instant, credit
IAS 1.55Common practice
Total other reserves
X instant, credit
IAS 1.78 eExample
Net assets (liabilities) [abstract]
Assets
X instant, debit
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 8.28 cDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Liabilities
(X) instant, credit
Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.55Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure
Net assets (liabilities)
X instant, debit
IFRS 1.IG63Example
[800200] Notes - Analysis of income and expense
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods
X duration, credit
IAS 18.35 b (i)Disclosure
Revenue from rendering of services
X duration, credit
IAS 18.35 b (ii)Disclosure
Revenue from construction contracts
X duration, credit
IAS 11.39 aDisclosure, IAS 18.35 bDisclosure, IFRIC 15.20 bDisclosure
Royalty income
X duration, credit
IAS 18.35 b (iv)Disclosure
Interest income
X duration, credit
IFRS 8.23 cDisclosure, IAS 18.35 b (iii)Disclosure, IFRS 8.28 eDisclosure, Effective 2013-01-01 IFRS 12.B13 eDisclosure
Interest income on available-for-sale financial assets
X duration, credit
IAS 1.112 cCommon practice
Interest income on cash and bank balances at central banks
X duration, credit
IAS 1.112 cCommon practice
Interest income on cash and cash equivalents
X duration, credit
IAS 1.112 cCommon practice
Interest income on debt instruments held
X duration, credit
IAS 1.112 cCommon practice
Interest income on financial assets designated at fair value through profit or loss
X duration, credit
IAS 1.112 cCommon practice
Interest income on financial assets held for trading
X duration, credit
IAS 1.112 cCommon practice
Interest income on held-to-maturity investments
X duration, credit
IAS 1.112 cCommon practice
Interest income on loans and advances to banks
X duration, credit
IAS 1.112 cCommon practice
Interest income on loans and advances to customers
X duration, credit
IAS 1.112 cCommon practice
Interest income on loans and receivables
X duration, credit
IAS 1.112 cCommon practice
Interest income on other financial assets
X duration, credit
IAS 1.112 cCommon practice
Interest income on reverse repurchase agreements and cash collateral on securities borrowed
X duration, credit
IAS 1.112 cCommon practice
Dividend income
X duration, credit
IAS 18.35 b (v)Disclosure
Other revenue
X duration, credit
IAS 18.35 bDisclosure
Total revenue
X duration, credit
IFRS 8.23 aDisclosure, IFRS 8.34Disclosure, IFRS 8.28 aDisclosure, Effective 2013-01-01 IFRS 12.B12 b (v)Disclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IAS 1.82 aDisclosure, IFRS 8.32Disclosure, IFRS 8.33 aDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IAS 1.102Example, IAS 18.35 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IAS 1.103Example, Expiry date 2013-01-01 IAS 31.56Disclosure
Revenue arising from exchanges of goods or services [abstract]
Revenue arising from exchanges of goods or services, sale of goods
X duration, credit
IAS 18.35 cDisclosure
Revenue arising from exchanges of goods or services, rendering of services
X duration, credit
IAS 18.35 cDisclosure
Revenue arising from exchanges of goods or services, construction contracts
X duration, credit
IAS 18.35 cDisclosure
Income arising from exchanges of goods or services, royalties
X duration, credit
IAS 18.35 cDisclosure
Income arising from exchanges of goods or services, interest
X duration, credit
IAS 18.35 cDisclosure
Income arising from exchanges of goods or services, dividends
X duration, credit
IAS 18.35 cDisclosure
Revenue arising from exchanges of goods or services, other revenue
X duration, credit
IAS 18.35 cDisclosure
Total revenue arising from exchanges of goods or services
X duration, credit
IAS 18.35 cDisclosure
Material income and expense [abstract]
Write-downs (reversals of write-downs) of inventories [abstract]
Inventory write-down
X duration
IAS 1.98 aDisclosure, IAS 2.36 eDisclosure
Reversal of inventory write-down
(X) duration
IAS 2.36 fDisclosure, IAS 1.98 aDisclosure
Net write-downs (reversals of write-downs) of inventories
X duration, debit
IAS 1.98 aDisclosure
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
Impairment loss recognised in profit or loss, property, plant and equipment
X duration
IAS 16.73 e (v)Disclosure, IAS 1.98 aDisclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
(X) duration
IAS 16.73 e (vi)Disclosure, IAS 1.98 aDisclosure
Net write-downs (reversals of write-downs) of property, plant and equipment
X duration
IAS 1.98 aDisclosure
Expense of restructuring activities
X duration, debit
IAS 1.98 bDisclosure
Reversal of provisions for cost of restructuring
X duration, credit
IAS 1.98 bDisclosure
Gains (losses) on disposals of non-current assets [abstract]
Gains on disposals of non-current assets
X duration, credit
IAS 1.112 cCommon practice
Losses on disposals of non-current assets
(X) duration, debit
IAS 1.112 cCommon practice
Net gains (losses) on disposals of non-current assets
X duration, credit
IAS 1.112 cCommon practice
Gains (losses) on disposals of property, plant and equipment [abstract]
Gains on disposals of property, plant and equipment
X duration, credit
IAS 1.98 cDisclosure
Losses on disposals of property, plant and equipment
(X) duration, debit
IAS 1.98 cDisclosure
Net gains (losses) on disposals of property, plant and equipment
X duration, credit
IAS 1.98 cDisclosure
Gains (losses) on disposals of investments [abstract]
Gains on disposals of investments
X duration, credit
IAS 1.98 dDisclosure
Losses on disposals of investments
(X) duration, debit
IAS 1.98 dDisclosure
Net gains (losses) on disposals of investments
X duration, credit
IAS 1.98 dDisclosure
Gains (losses) on disposals of other non-current assets
X duration, credit
IAS 1.98Disclosure
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
X duration, credit
IFRIC 19.11Disclosure
Expense (income) on discontinued operations
X duration, debit
IAS 1.98 eDisclosure
Gains (losses) on litigation settlements [abstract]
Gains on litigation settlements
X duration, credit
IAS 1.98 fDisclosure
Losses on litigation settlements
(X) duration, debit
IAS 1.98 fDisclosure
Net gains (losses) on litigation settlements
X duration, credit
IAS 1.98 fDisclosure
Other reversals of provisions
X duration, credit
IAS 1.98 gDisclosure
Income from continuing operations attributable to owners of parent
X duration, credit
IFRS 5.33 dDisclosure
Income from discontinued operations attributable to owners of parent
X duration, credit
IFRS 5.33 dDisclosure
Profit (loss) from continuing operations attributable to non-controlling interests
X duration, credit
IFRS 5 - Example 11Example
Profit (loss) from discontinued operations attributable to non-controlling interests
X duration, credit
IFRS 5 - Example 11Example
Dividends classified as expense
X duration, debit
IAS 32.40Example
Research and development expense
X duration, debit
IAS 38.126Disclosure
Investment income
X duration, credit
IAS 1.85Common practice, IAS 26.35 b (iii)Disclosure
Finance income (cost)
X duration, credit
IAS 1.85Common practice
Other finance income (cost)
X duration, credit
IAS 1.85Common practice
Other finance income
X duration, credit
IAS 1.112 cCommon practice
Other finance cost
X duration, debit
IAS 1.112 cCommon practice
Interest expense
X duration, debit
IFRS 8.23 dDisclosure, IFRS 8.28 eDisclosure, Effective 2013-01-01 IFRS 12.B13 fDisclosure
Interest expense on bank loans and overdrafts
X duration, debit
IAS 1.112 cCommon practice
Interest expense on bonds
X duration, debit
IAS 1.112 cCommon practice
Interest expense on borrowings
X duration, debit
IAS 1.112 cCommon practice
Interest expense on debt instruments issued
X duration, debit
IAS 1.112 cCommon practice
Interest expense on deposits from banks
X duration, debit
IAS 1.112 cCommon practice
Interest expense on deposits from customers
X duration, debit
IAS 1.112 cCommon practice
Interest expense on finance leases
X duration, debit
IAS 1.112 cCommon practice
Interest expense on financial liabilities designated at fair value through profit or loss
X duration, debit
IAS 1.112 cCommon practice
Interest expense on financial liabilities held for trading
X duration, debit
IAS 1.112 cCommon practice
Interest expense on other financial liabilities
X duration, debit
IAS 1.112 cCommon practice
Interest expense on repurchase agreements and cash collateral on securities lent
X duration, debit
IAS 1.112 cCommon practice
Expense due to unwinding of discount on provisions
X duration, debit
IAS 1.112 cCommon practice
Repairs and maintenance expense
X duration, debit
IAS 1.85Common practice
Other operating income (expense)
X duration, credit
IAS 1.85Common practice
Miscellaneous other operating income
X duration, credit
IAS 1.112 cCommon practice
Miscellaneous other operating expense
X duration, debit
IAS 1.112 cCommon practice
Distribution and administrative expense
X duration, debit
IAS 1.85Common practice
Revenue and operating income
X duration, credit
IAS 1.85Common practice
Rental income
X duration, credit
IAS 1.112 cCommon practice
Income from reimbursements under insurance policies
X duration, credit
IAS 1.112 cCommon practice
Operating expense excluding cost of sales
X duration, debit
IAS 1.85Common practice
Sales and marketing expense
X duration, debit
IAS 1.85Common practice
Gains (losses) on change in fair value of derivatives
X duration, credit
IAS 1.85Common practice
Fee and commission income (expense) [abstract]
Fee and commission income [abstract]
Brokerage fee income
X duration, credit
IAS 1.112 cCommon practice
Portfolio and other management fee income
X duration, credit
IAS 1.112 cCommon practice
Credit-related fee and commission income
X duration, credit
IAS 1.112 cCommon practice
Other fee and commission income
X duration, credit
IAS 1.112 cCommon practice
Total fee and commission income
X duration, credit
IAS 1.85Common practice
Fee and commission expense [abstract]
Brokerage fee expense
(X) duration, debit
IAS 1.112 cCommon practice
Other fee and commission expense
(X) duration, debit
IAS 1.112 cCommon practice
Total fee and commission expense
(X) duration, debit
IAS 1.85Common practice
Net fee and commission income (expense)
X duration, credit
IAS 1.85Common practice
Trading income (expense) [abstract]
Trading income (expense) on debt instruments
X duration, credit
IAS 1.112 cCommon practice
Trading income (expense) on equity instruments
X duration, credit
IAS 1.112 cCommon practice
Trading income (expense) on derivative financial instruments
X duration, credit
IAS 1.112 cCommon practice
Trading income (expense) on foreign exchange contracts
X duration, credit
IAS 1.112 cCommon practice
Other trading income (expense)
X duration, credit
IAS 1.112 cCommon practice
Total trading income (expense)
X duration, credit
IAS 1.85Common practice
Net earned premium
X duration, credit
IAS 1.85Common practice
Claims and benefits paid, net of reinsurance recoveries
X duration, debit
IAS 1.85Common practice
Increase (decrease) in provision for unearned premium
X duration, debit
IAS 1.85Common practice
Premiums written, net of reinsurance
X duration, credit
IAS 1.85Common practice
Increase (decrease) in insurance liabilities, net of reinsurance
X duration, debit
IAS 1.85Common practice
Acquisition and administration expense related to insurance contracts
X duration, debit
IAS 1.85Common practice
Expenses by nature [abstract]
Raw materials and consumables used
X duration, debit
IAS 1.102Example, IAS 1.99Disclosure
Classes of employee benefits expense [abstract]
Short-term employee benefits expense [abstract]
Wages and salaries
X duration, debit
Expiry date 2013-01-01 IAS 19.8Common practice, Effective 2013-01-01 IAS 19.9Common practice
Social security contributions
X duration, debit
Expiry date 2013-01-01 IAS 19.8Common practice, Effective 2013-01-01 IAS 19.9Common practice
Other short-term employee benefits
X duration, debit
Expiry date 2013-01-01 IAS 19.8Common practice, Effective 2013-01-01 IAS 19.9Common practice
Total short-term employee benefits expense
X duration, debit
IAS 1.112 cCommon practice
Post-employment benefit expense, defined contribution plans
X duration, debit
Expiry date 2013-01-01 IAS 19.46Disclosure, Effective 2013-01-01 IAS 19.53Disclosure
Post-employment benefit expense, defined benefit plans
X duration, debit
Expiry date 2013-01-01 IAS 19.120A gDisclosure
Termination benefits expense
X duration, debit
Expiry date 2013-01-01 IAS 19.142Disclosure
Other long-term employee benefits
X duration, debit
Expiry date 2013-01-01 IAS 19.131Common practice
Other employee expense
X duration, debit
Effective 2013-01-01 IAS 19.5Common practice, Expiry date 2013-01-01 IAS 19.4Common practice
Total employee benefits expense
X duration, debit
IAS 1.102Example, IAS 1.99Disclosure, IAS 1.104Disclosure
Depreciation and amortisation expense [abstract]
Depreciation expense
X duration, debit
IAS 1.112 cCommon practice
Amortisation expense
X duration, debit
IAS 1.112 cCommon practice
Total depreciation and amortisation expense
X duration, debit
IAS 1.104Disclosure, Effective 2013-01-01 IFRS 12.B13 dDisclosure, IAS 1.102Example, IAS 1.99Disclosure, IFRS 8.28 eDisclosure, IFRS 8.23 eDisclosure
Impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IAS 1.99Disclosure
Tax expense other than income tax expense
X duration, debit
IAS 1.85Common practice
Other expenses
X duration, debit
IAS 1.99Disclosure, IAS 1.102Example
Total expenses, by nature
X duration, debit
IAS 1.99Disclosure
Earnings per share [abstract]
Basic and diluted earnings per share [abstract]
Basic and diluted earnings (loss) per share from continuing operations
X.XX
IAS 1.85Common practice
Basic and diluted earnings (loss) per share from discontinued operations
X.XX
IAS 1.85Common practice
Total basic and diluted earnings (loss) per share
X.XX
IAS 1.85Common practice
Miscellaneous other comprehensive income [abstract]
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate
X duration, debit
IAS 1.85Common practice
Other comprehensive income, attributable to owners of parent
X duration, credit
IAS 1.85Common practice
Other comprehensive income, attributable to non-controlling interests
X duration, credit
IAS 1.85Common practice
Other individually immaterial components of other comprehensive income, net of tax
X duration, credit
IAS 1.85Common practice
Other individually immaterial components of other comprehensive income, before tax
X duration, credit
IAS 1.85Common practice
Income tax relating to other individually immaterial components of other comprehensive income
X duration, debit
IAS 1.85Common practice
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax
X duration, credit
Effective 2012-07-01 IAS 1.82A aDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax
X duration, credit
Effective 2012-07-01 IAS 1.82A bDisclosure
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
X duration, credit
IAS 1.91 aDisclosure, Effective 2013-01-01 IFRS 12.B16 cDisclosure, Expiry date 2012-07-01 IAS 1.82 hDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax
X duration, credit
Effective 2012-07-01 IAS 1.82A aDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax
X duration, credit
Effective 2012-07-01 IAS 1.82A bDisclosure
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
X duration, credit
Expiry date 2012-07-01 IAS 1.82 hDisclosure, IAS 1.91 bDisclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss
X duration, debit
Effective 2012-07-01 IAS 1.91Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss
X duration, debit
Effective 2012-07-01 IAS 1.91Disclosure
Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
X duration, debit
IAS 1.90Disclosure
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
X duration, debit
Effective 2012-07-01 IAS 1.91Disclosure
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss
X duration, debit
Effective 2012-07-01 IAS 1.91Disclosure
Aggregated income tax relating to components of other comprehensive income
X duration
IAS 12.81 abDisclosure, IAS 1.90Disclosure
[800300] Notes - Statement of cash flows, additional disclosures
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services and to and on behalf of employees
X duration, credit
IAS 7.14Common practice
Adjustments for interest expense
X duration, debit
IAS 7.20Common practice
Adjustments for interest income
X duration, credit
IAS 7.20Common practice
Adjustments for dividend income
X duration, credit
IAS 7.20Common practice
Adjustments for finance income
X duration, credit
IAS 7.20Common practice
Adjustments for finance income (cost)
X duration, credit
IAS 7.20Common practice
Adjustments for deferred tax expense
X duration, debit
IAS 7.20Common practice
Adjustments to reconcile profit (loss) other than changes in working capital
X duration, debit
IAS 7.20Common practice
Cash flows from (used in) operations before changes in working capital
X duration
IAS 7.20Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
Increase (decrease) in working capital
X duration, credit
IAS 7.20Common practice
Adjustments for decrease (increase) in trade and other receivables
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in trade and other payables
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in other assets
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in other liabilities
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in other current assets
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in other current liabilities
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in employee benefit liabilities
X duration, debit
IAS 7.20Common practice
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IAS 7.20Common practice
Adjustments for amortisation expense
X duration, debit
IAS 7.20Common practice
Adjustments for depreciation expense
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss recognised in profit or loss, goodwill
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories
X duration, debit
IAS 7.20Common practice
Adjustments for gains (losses) on fair value adjustment, investment property
X duration, credit
IAS 7.20Common practice
Adjustments for gain (loss) on disposals, property, plant and equipment
X duration, credit
IAS 7.20Common practice
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates
X duration, credit
IAS 7.20Common practice
Adjustments for undistributed profits of investments accounted for using equity method
X duration, credit
IAS 7.20Common practice
Adjustments for increase (decrease) in deferred income
X duration, debit
IAS 7.20Common practice
Income taxes paid, classified as operating activities
X duration, credit
IAS 7.35Common practice
Income taxes refund, classified as operating activities
X duration, debit
IAS 7.35Common practice
Finance costs paid, classified as operating activities
X duration, credit
IAS 7.31Common practice
Finance income received, classified as operating activities
X duration, debit
IAS 7.31Common practice
Cash flows from (used in) investing activities [abstract]
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents
X duration, debit
IAS 7.16Common practice
Dividends received from investments accounted for using equity method, classified as investing activities
X duration, debit
IAS 7.16Common practice
Dividends received from associates, classified as investing activities
X duration, debit
IAS 7.16Common practice
Dividends received from joint ventures, classified as investing activities
X duration, debit
IAS 7.16Common practice
Purchase of interests in associates
X duration, credit
IAS 7.16Common practice
Proceeds from sales of interests in associates
X duration, debit
IAS 7.16Common practice
Purchase of interests in investments accounted for using equity method
X duration, credit
IAS 7.16Common practice
Proceeds from sales of investments accounted for using equity method
X duration, debit
IAS 7.16Common practice
Cash advances and loans made to related parties
X duration, credit
IAS 7.16Common practice
Cash receipts from repayment of advances and loans made to related parties
X duration, debit
IAS 7.16Common practice
Purchase of investment property
X duration, credit
IAS 7.16Common practice
Proceeds from sales of investment property
X duration, debit
IAS 7.16Common practice
Purchase of biological assets
X duration, credit
IAS 7.16Common practice
Proceeds from sales of biological assets
X duration, debit
IAS 7.16Common practice
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations
X duration, debit
IAS 7.16Common practice
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets
X duration, credit
IAS 7.16Common practice
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets
X duration, debit
IAS 7.16Common practice
Cash flows used in exploration and development activities
X duration, credit
IAS 7.16Common practice
Purchase of investments other than investments accounted for using equity method
X duration, credit
IAS 7.16Common practice
Proceeds from sales of investments other than investments accounted for using equity method
X duration, debit
IAS 7.16Common practice
Purchase of financial instruments, classified as investing activities
X duration, credit
IAS 7.16Common practice
Proceeds from sales or maturity of financial instruments, classified as investing activities
X duration, debit
IAS 7.16Common practice
Purchase of available-for-sale financial assets
X duration, credit
IAS 7.16Common practice
Proceeds from disposal or maturity of available-for-sale financial assets
X duration, debit
IAS 7.16Common practice
Cash flows from (used in) decrease (increase) in short-term deposits and investments
X duration, debit
IAS 7.16Common practice
Inflows of cash from investing activities
X duration, debit
IAS 7.16Common practice
Outflows of cash from investing activities
X duration, credit
IAS 7.16Common practice
Cash flows from (used in) financing activities [abstract]
Dividends paid to equity holders of parent, classified as financing activities
X duration, credit
IAS 7.17Common practice
Dividends paid to non-controlling interests, classified as financing activities
X duration, credit
IAS 7.17Common practice
Proceeds from sale or issue of treasury shares
X duration, debit
IAS 7.17Common practice
Proceeds from exercise of options
X duration, debit
IAS 7.17Common practice
Proceeds from issue of preference shares
X duration, debit
IAS 7.17Common practice
Proceeds from non-current borrowings
X duration, debit
IAS 7.17Common practice
Repayments of non-current borrowings
X duration, credit
IAS 7.17Common practice
Proceeds from current borrowings
X duration, debit
IAS 7.17Common practice
Repayments of current borrowings
X duration, credit
IAS 7.17Common practice
Cash flows from (used in) increase (decrease) in current borrowings
X duration, debit
IAS 7.17Common practice
Proceeds from issue of bonds, notes and debentures
X duration, debit
IAS 7.17Common practice
Repayments of bonds, notes and debentures
X duration, credit
IAS 7.17Common practice
Payments for share issue costs
X duration, credit
IAS 7.17Common practice
Payments for debt issue costs
X duration, credit
IAS 7.17Common practice
Proceeds from contributions of non-controlling interests
X duration, debit
IAS 7.17Common practice
Proceeds from issue of subordinated liabilities
X duration, debit
IAS 7.17Common practice
Repayments of subordinated liabilities
X duration, credit
IAS 7.17Common practice
[800400] Notes - Statement of changes in equity, additional disclosures
Statement of changes in equity [abstract]
Statement of changes in equity [line items]
line items
Dividends recognised as distributions to owners, relating to prior years
X duration, debit
IAS 1.106 dCommon practice
Dividends recognised as distributions to owners, relating to current year
X duration, debit
IAS 1.106 dCommon practice
Dividends recognised as distributions to non-controlling interests
X duration, debit
IAS 1.106 dCommon practice
Increase (decrease) through change in equity of subsidiaries, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through acquisition of subsidiary, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through disposal of subsidiary, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through transfer to statutory reserve, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through appropriation of retained earnings, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through exercise of options, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through conversion of convertible instruments, equity
X duration, credit
IAS 1.106 dCommon practice
Issue of convertible instruments
X duration, credit
IAS 1.106 dCommon practice
Decrease (increase) through tax on share-based payment transactions, equity
X duration, debit
IAS 1.106 dCommon practice
Increase (decrease) through transactions with owners, equity
X duration, credit
IAS 1.106 dCommon practice
Purchase of treasury shares
X duration, debit
IAS 1.106 dCommon practice
Sale or issue of treasury shares
X duration, credit
IAS 1.106 dCommon practice
Cancellation of treasury shares
X duration, credit
IAS 1.106 dCommon practice
Reduction of issued capital
X duration, debit
IAS 1.106 dCommon practice
Share issue related cost
X duration, debit
IAS 1.106 dCommon practice
Miscellaneous components of equity [abstract]
Statutory reserve [member]
member
IAS 1.108Common practice
Capital redemption reserve [member]
member
IAS 1.108Common practice
Merger reserve [member]
member
IAS 1.108Common practice
Reserve of equity component of convertible instruments [member]
member
IAS 1.108Common practice
Accumulated other comprehensive income [member]
member
IAS 1.108Common practice
Capital reserve [member]
member
IAS 1.108Common practice
Additional paid-in capital [member]
member
IAS 1.108Common practice
Miscellaneous other reserves [member]
member
IAS 1.108Common practice
[800500] Notes - List of notes
Disclosure of notes and other explanatory information [text block]
text block
IAS 1.10 eDisclosure
Disclosure of accounting judgements and estimates [text block]
text block
IAS 1.10 eCommon practice
Disclosure of accrued expenses and other liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of allowance for credit losses [text block]
text block
IAS 1.10 eCommon practice
Disclosure of associates [text block]
text block
Effective 2013-01-01 IAS 27.16 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IFRS 12.B4 dDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure
Disclosure of auditors' remuneration [text block]
text block
IAS 1.10 eCommon practice
Disclosure of authorisation of financial statements [text block]
text block
IAS 1.10 eCommon practice
Disclosure of available-for-sale assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of basis of consolidation [text block]
text block
IAS 1.10 eCommon practice
Disclosure of basis of preparation of financial statements [text block]
text block
IAS 1.10 eCommon practice
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]
text block
IAS 41 - DisclosureDisclosure
Disclosure of borrowings [text block]
text block
IAS 1.10 eCommon practice
Disclosure of business combinations [text block]
text block
IFRS 3 - DisclosuresDisclosure
Disclosure of cash and bank balances at central banks [text block]
text block
IAS 1.10 eCommon practice
Disclosure of cash and cash equivalents [text block]
text block
IAS 1.10 eCommon practice
Disclosure of cash flow statement [text block]
text block
IAS 7 - Presentation of a statement of cash flowsDisclosure
Disclosure of changes in accounting policies [text block]
text block
IAS 1.10 eCommon practice
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
text block
IAS 8 - Accounting policiesDisclosure
Disclosure of collateral [text block]
text block
IAS 1.10 eCommon practice
Disclosure of claims and benefits paid [text block]
text block
IAS 1.10 eCommon practice
Disclosure of commitments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of commitments and contingent liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of contingent liabilities [text block]
text block
IAS 37.86Disclosure
Disclosure of cost of sales [text block]
text block
IAS 1.10 eCommon practice
Disclosure of credit risk [text block]
text block
IAS 1.10 eCommon practice
Disclosure of debt instruments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deferred acquisition costs arising from insurance contracts [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deferred income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deferred taxes [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deposits from banks [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deposits from customers [text block]
text block
IAS 1.10 eCommon practice
Disclosure of depreciation and amortisation expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of derivative financial instruments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of discontinued operations [text block]
text block
IAS 1.10 eCommon practice
Disclosure of dividends [text block]
text block
IAS 1.10 eCommon practice
Disclosure of earnings per share [text block]
text block
IAS 33 - DisclosureDisclosure
Disclosure of effect of changes in foreign exchange rates [text block]
text block
IAS 21 - DisclosureDisclosure
Disclosure of employee benefits [text block]
text block
IAS 19 - ScopeDisclosure
Disclosure of entity's operating segments [text block]
text block
IFRS 8 - DisclosureDisclosure
Disclosure of events after reporting period [text block]
text block
IAS 10 - DisclosureDisclosure
Disclosure of expenses [text block]
text block
IAS 1.10 eCommon practice
Disclosure of expenses by nature [text block]
text block
IAS 1.10 eCommon practice
Disclosure of exploration and evaluation assets [text block]
text block
IFRS 6 - DisclosureDisclosure
Disclosure of fair value measurement [text block]
text block
Effective 2013-01-01 IFRS 13 - DisclosureDisclosure
Disclosure of fair value of financial instruments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of fee and commission income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of finance cost [text block]
text block
IAS 1.10 eCommon practice
Disclosure of finance income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of finance income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial assets held for trading [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial instruments [text block]
text block
IFRS 7 - ScopeDisclosure
Disclosure of financial instruments at fair value through profit or loss [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial instruments designated at fair value through profit or loss [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial instruments held for trading [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial liabilities held for trading [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial risk management [text block]
text block
IAS 1.10 eCommon practice
Disclosure of first-time adoption [text block]
text block
IFRS 1 - Presentation and disclosureDisclosure
Disclosure of general and administrative expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of general information about financial statements [text block]
text block
IAS 1.51Disclosure
Disclosure of going concern [text block]
text block
IAS 1.10 eCommon practice
Disclosure of goodwill [text block]
text block
IAS 1.10 eCommon practice
Disclosure of government grants [text block]
text block
IAS 20 - DisclosureDisclosure
Disclosure of impairment of assets [text block]
text block
IAS 36 - DisclosureDisclosure
Disclosure of income tax [text block]
text block
IAS 12 - DisclosureDisclosure
Disclosure of information about employees [text block]
text block
IAS 1.10 eCommon practice
Disclosure of information about key management personnel [text block]
text block
IAS 1.10 eCommon practice
Disclosure of insurance contracts [text block]
text block
IFRS 4 - DisclosureDisclosure
Disclosure of insurance premium revenue [text block]
text block
IAS 1.10 eCommon practice
Disclosure of intangible assets [text block]
text block
IAS 38 - DisclosureDisclosure
Disclosure of intangible assets and goodwill [text block]
text block
IAS 1.10 eCommon practice
Disclosure of interest expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of interest income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of interest income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of inventories [text block]
text block
IAS 2 - DisclosureDisclosure
Disclosure of investment contracts liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of investment property [text block]
text block
IAS 40 - DisclosureDisclosure
Disclosure of investments accounted for using equity method [text block]
text block
IAS 1.10 eCommon practice
Disclosure of investments other than investments accounted for using equity method [text block]
text block
IAS 1.10 eCommon practice
Disclosure of issued capital [text block]
text block
IAS 1.10 eCommon practice
Disclosure of joint ventures [text block]
text block
Effective 2013-01-01 IAS 27.17 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IFRS 12.B4 bDisclosure
Disclosure of lease prepayments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of leases [text block]
text block
IAS 17 - Leases in the financial statements of lesseesDisclosure, IAS 17 - Leases in the financial statements of lessorsDisclosure
Disclosure of liquidity risk [text block]
text block
IAS 1.10 eCommon practice
Disclosure of loans and advances to banks [text block]
text block
IAS 1.10 eCommon practice
Disclosure of loans and advances to customers [text block]
text block
IAS 1.10 eCommon practice
Disclosure of market risk [text block]
text block
IAS 1.10 eCommon practice
Disclosure of net asset value attributable to unit-holders [text block]
text block
IAS 1.10 eCommon practice
Disclosure of non-controlling interests [text block]
text block
IAS 1.10 eCommon practice
Disclosure of non-current assets held for sale and discontinued operations [text block]
text block
IFRS 5 - Presentation and disclosureDisclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block]
text block
IAS 1.10 eCommon practice
Disclosure of objectives, policies and processes for managing capital [text block]
text block
IAS 1.134Disclosure
Disclosure of other assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other current assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other current liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other non-current assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other non-current liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of prepayments and other assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of profit (loss) from operating activities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of property, plant and equipment [text block]
text block
IAS 16 - DisclosureDisclosure
Disclosure of provisions [text block]
text block
IAS 1.10 eCommon practice
Disclosure of reclassification of financial instruments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of recognised revenue from construction contracts [text block]
text block
IAS 11 - DisclosureDisclosure
Disclosure of reinsurance [text block]
text block
IAS 1.10 eCommon practice
Disclosure of related party [text block]
text block
IAS 24 - DisclosuresDisclosure
Disclosure of repurchase and reverse repurchase agreements [text block]
text block
IAS 1.10 eCommon practice
Disclosure of research and development expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of reserves within equity [text block]
text block
IAS 1.79 bDisclosure
Disclosure of restricted cash and cash equivalents [text block]
text block
IAS 1.10 eCommon practice
Disclosure of revenue [text block]
text block
IAS 18 - DisclosureDisclosure
Disclosure of service concession arrangements [text block]
text block
SIC 29 - ConsensusDisclosure
Disclosure of share capital, reserves and other equity interest [text block]
text block
IAS 1.79Disclosure
Disclosure of share-based payment arrangements [text block]
text block
IFRS 2.44Disclosure
Disclosure of subordinated liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of subsidiaries [text block]
text block
Effective 2013-01-01 IAS 27.16 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.B4 aDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, Expiry date 2013-01-01 IAS 27.43 bDisclosure
Disclosure of summary of significant accounting policies [text block]
text block
IAS 1.114 bDisclosure
Disclosure of tax receivables and payables [text block]
text block
IAS 1.10 eCommon practice
Disclosure of trade and other payables [text block]
text block
IAS 1.10 eCommon practice
Disclosure of trade and other receivables [text block]
text block
IAS 1.10 eCommon practice
Disclosure of trading income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of treasury shares [text block]
text block
IAS 1.10 eCommon practice
[800600] Notes - List of accounting policies
Disclosure of summary of significant accounting policies [text block]
text block
IAS 1.114 bDisclosure
Description of accounting policy for biological assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for borrowing costs [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for borrowings [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for business combinations [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for business combinations and goodwill [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for cash flows [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for collateral [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for construction in progress [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for depreciation expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for derecognition of financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for derivative financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for derivative financial instruments and hedging [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for determining components of cash and cash equivalents [text block]
text block
IAS 7.46Disclosure
Description of accounting policy for discontinued operations [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for dividends [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for earnings per share [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for employee benefits [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for environment related expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for expenses [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for exploration and evaluation expenditures [text block]
text block
IFRS 6.24 aDisclosure
Description of accounting policy for fair value measurement [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for fee and commission income and expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for finance costs [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for finance income and costs [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial guarantees [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial liabilities [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for foreign currency translation [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for functional currency [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for goodwill [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for government grants [text block]
text block
IAS 20.39 aDisclosure
Description of accounting policy for hedging [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for impairment of assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for impairment of financial assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for impairment of non-financial assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for income tax [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
text block
IFRS 4.37 aDisclosure
Description of accounting policy for intangible assets and goodwill [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for intangible assets other than goodwill [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for interest income and expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investment in associates [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investment in associates and joint ventures [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investments in joint ventures [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investment property [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investments other than investments accounted for using equity method [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for issued capital [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for leases [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for measuring inventories [text block]
text block
IAS 2.36 aDisclosure
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for offsetting of financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for property, plant and equipment [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for provisions [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for reclassification of financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for recognising actuarial gains and losses [text block]
text block
Expiry date 2013-01-01 IAS 19.120A aDisclosure
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
text block
IFRS 7.28 aDisclosure
Description of accounting policy for recognition of revenue [text block]
text block
IAS 18.35 aDisclosure
Description of accounting policy for reinsurance [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for research and development expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for restricted cash and cash equivalents [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for segment reporting [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for share-based payment transactions [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for subsidiaries [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for termination benefits [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for trade and other payables [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for trade and other receivables [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for trading income and expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for transactions with non-controlling interests [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for transactions with related parties [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for treasury shares [text block]
text block
IAS 1.117 bCommon practice
Description of other accounting policies relevant to understanding of financial statements [text block]
text block
IAS 1.117 bDisclosure
[810000] Notes - Corporate information and statement of IFRS compliance
Disclosure of notes and other explanatory information [text block]
text block
IAS 1.10 eDisclosure
Name of reporting entity or other means of identification
text
IAS 1.51 aDisclosure
Domicile of entity
text
IAS 1.138 aDisclosure
Legal form of entity
text
IAS 1.138 aDisclosure
Country of incorporation
text
IAS 1.138 aDisclosure
Address of entity's registered office
text
IAS 1.138 aDisclosure
Principal place of business
text
IAS 1.138 aDisclosure
Description of nature of entity's operations and principal activities
text
IAS 1.138 bDisclosure
Name of parent entity
text
IAS 24.13Disclosure, IAS 1.138 cDisclosure
Name of ultimate parent of group
text
IAS 1.138 cDisclosure, IAS 24.13Disclosure
Length of life of limited life entity
text
IAS 1.138 dDisclosure
Statement of IFRS compliance [text block]
text block
IAS 1.114 aDisclosure, IAS 1.16Disclosure
Management conclusion on fair presentation as consequence of departure
text
IAS 1.20 aDisclosure
Explanation of departure from IFRS
text
IAS 1.20 cDisclosure, IAS 1.20 bDisclosure
Explanation of financial effect of departure from IFRS
text
IAS 1.20 dDisclosure
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
text
IAS 1.23 aDisclosure
Explanation of adjustments that would be necessary to achieve fair presentation
text
IAS 1.23 bDisclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
text block
IAS 1.25Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis
text
IAS 1.25Disclosure
Explanation of why entity not regarded as going concern
text
IAS 1.25Disclosure
Description of reason for using longer or shorter reporting period
text
IAS 1.36 aDisclosure
Description of fact that amounts presented in financial statements are not entirely comparable
text
IAS 1.36 bDisclosure
Disclosure of reclassifications or changes in presentation [text block]
text block
IAS 1.41Disclosure
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]
table
IAS 1.41Disclosure
Reclassified items [axis]
axis
IAS 1.41Disclosure
Reclassified items [member]
member [default]
IAS 1.41Disclosure
Disclosure of reclassifications or changes in presentation [line items]
line items
Description of nature of reclassifications or changes in presentation
text
IAS 1.41 aDisclosure
Amount of reclassifications or changes in presentation
X duration
IAS 1.41 bDisclosure
Description of reason for reclassifications or changes in presentation
text
IAS 1.41 cDisclosure
Description of reason why reclassification of comparative amounts is impracticable
text
IAS 1.42 aDisclosure
Description of nature of necessary adjustments to provide comparative information
text
IAS 1.42 bDisclosure
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block]
text block
IAS 1.61Disclosure
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]
table
IAS 1.61Disclosure
Maturity [axis]
axis
IAS 17.35 aDisclosure, IFRS 7.42E eDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure, IAS 17.31 bDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure
Aggregated time bands [member]
member [default]
IFRS 7.B35Example, IAS 17.47 aDisclosure, IAS 17.35 aDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure, IAS 17.31 bDisclosure, IAS 1.61Disclosure
Not later than one year [member]
member
IAS 17.35 a (i)Disclosure, IAS 1.61 aDisclosure, IAS 17.31 b (i)Disclosure, IAS 17.47 a (i)Disclosure, IAS 17.56 a (i)Disclosure
Later than one year [member]
member
IAS 1.61 bDisclosure, IFRS 7.IG28 dExample
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
line items
Current inventories
X instant, debit
IAS 1.68Example, IAS 1.54 gDisclosure, IAS 2.36 bDisclosure
Current trade receivables
X instant, debit
IAS 1.78 bExample, IAS 1.68Example
Current trade payables
X instant, credit
IAS 1.78Common practice, IAS 1.70Example
Disclosure of summary of significant accounting policies [text block]
text block
IAS 1.114 bDisclosure
Explanation of measurement bases used in preparing financial statements [text block]
text block
IAS 1.117 aDisclosure
Description of other accounting policies relevant to understanding of financial statements [text block]
text block
IAS 1.117 bDisclosure
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
text
IAS 1.122Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
text
IFRIC 14.10Disclosure, IAS 1.125Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
text block
IAS 1.125Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material adjustment [table]
table
IAS 1.125Disclosure
Assets and liabilities [axis]
axis
IAS 1.125Disclosure
Assets and liabilities [member]
member [default]
IAS 1.125Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
line items
Description of nature of assets with significant risk of material adjustments within next financial year
text
IAS 1.125 aDisclosure
Description of nature of liabilities with significant risk of material adjustments within next financial year
text
IAS 1.125 aDisclosure
Assets with significant risk of material adjustments within next financial year
X instant, debit
IAS 1.125 bDisclosure
Liabilities with significant risk of material adjustments within next financial year
X instant, credit
IAS 1.125 bDisclosure
Disclosure of objectives, policies and processes for managing capital [text block]
text block
IAS 1.134Disclosure
Disclosure of objectives, policies and processes for managing capital [abstract]
Disclosure of objectives, policies and processes for managing capital [table]
table
IAS 1.136Disclosure
Capital requirements [axis]
axis
IAS 1.136Disclosure
Capital requirements [member]
member [default]
IAS 1.136Disclosure
Disclosure of objectives, policies and processes for managing capital [line items]
line items
Qualitative information about entity's objectives, policies and processes for managing capital
text
IAS 1.135 aDisclosure
Summary quantitative data about what entity manages as capital
text
IAS 1.135 bDisclosure
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
text
IAS 1.135 cDisclosure
Information whether entity complied with any externally imposed capital requirements
text
IAS 1.135 dDisclosure
Information about consequences of non-compliance with externally imposed capital requirements
text
IAS 1.135 eDisclosure
Dividends recognised as distributions to owners per share
X.XX
IAS 1.107Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
X duration
IAS 1.137 aDisclosure, IAS 10.13Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share
X.XX
IAS 1.137 aDisclosure
Cumulative preference dividends not recognised
X duration
IAS 1.137 bDisclosure
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue
text
IFRIC 17.17 aDisclosure
Non-cash assets declared for distribution to owners before financial statements authorised for issue
X instant, debit
IFRIC 17.17 bDisclosure
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
X instant, debit
IFRIC 17.17 cDisclosure
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue
text
IFRIC 17.17 cDisclosure
Dividends payable, non-cash assets distributions
X instant, credit
IFRIC 17.16 aDisclosure
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners
X duration, credit
IFRIC 17.16 bDisclosure
Equity reclassified into financial liabilities
X duration
IAS 1.80ADisclosure
Financial liabilities reclassified into equity
X duration
IAS 1.80ADisclosure
Description of timing and reason of reclassification between financial liabilities and equity
text
IAS 1.80ADisclosure
[811000] Notes - Accounting policies, changes in accounting estimates and errors
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
text block
IAS 8 - Accounting policiesDisclosure
Disclosure of initial application of standards or interpretations [text block]
text block
IAS 8.28Disclosure
Disclosure of initial application of standards or interpretations [abstract]
Disclosure of initial application of standards or interpretations [table]
table
IAS 8.28Disclosure
Initially applied IFRSs [axis]
axis
IAS 8.28Disclosure
Initially applied IFRSs [member]
member [default]
IAS 8.28Disclosure
Disclosure of initial application of standards or interpretations [line items]
line items
Title of initially applied IFRS
text
IAS 8.28 aDisclosure
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS
text
IAS 8.28 bDisclosure
Description of nature of change in accounting policy
text
IAS 8.28 cDisclosure
Description of transitional provisions of initially applied IFRS
text
IAS 8.28 dDisclosure
Description of transitional provisions of initially applied IFRS that might have effect on future periods
text
IAS 8.28 eDisclosure
Disclosure of voluntary change in accounting policy [text block]
text block
IAS 8.29Disclosure
Disclosure of voluntary change in accounting policy [abstract]
Disclosure of voluntary change in accounting policy [table]
table
IAS 8.29Disclosure
Voluntary changes in accounting policy [axis]
axis
IAS 8.29Disclosure
Voluntary changes in accounting policy [member]
member [default]
IAS 8.29Disclosure
Disclosure of voluntary change in accounting policy [line items]
line items
Description of nature of voluntary change in accounting policy
text
IAS 8.29 aDisclosure
Description of reasons why applying new accounting policy provides reliable and more relevant information
text
IAS 8.29 bDisclosure
Explanation of new standards or interpretations not applied
text
IAS 8.30 aDisclosure
Disclosure of expected impact of initial application of new standards or interpretations [text block]
text block
IAS 8.30 bDisclosure
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Disclosure of expected impact of initial application of new standards or interpretations [table]
table
IAS 8.30 bDisclosure
New IFRSs [axis]
axis
IAS 8.30 bDisclosure
New IFRSs [member]
member [default]
IAS 8.30 bDisclosure
Disclosure of expected impact of initial application of new standards or interpretations [line items]
line items
Title of new IFRS
text
IAS 8.31 aExample
Description of nature of impending change in accounting policy
text
IAS 8.31 bExample
Date by which application of new IFRS is required
yyyy-mm-dd
IAS 8.31 cExample
Date as at which entity plans to apply new IFRS initially
yyyy-mm-dd
IAS 8.31 dExample
Discussion of impact that initial application of new IFRS is expected to have on financial statements
text
IAS 8.31 e (i)Example
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable
text
IAS 8.31 e (ii)Example
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
text
IAS 8.29 eDisclosure, IAS 8.28 hDisclosure
Disclosure of changes in accounting estimates [text block]
text block
IAS 8.39Disclosure
Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]
table
IAS 8.39Disclosure
Accounting estimates [axis]
axis
IAS 8.39Disclosure
Accounting estimates [member]
member [default]
IAS 8.39Disclosure
Disclosure of changes in accounting estimates [line items]
line items
Description of nature of change in accounting estimate [text block]
text block
IAS 8.39Disclosure
Increase (decrease) in accounting estimate
X duration
IAS 8.39Disclosure
Description of fact that amount of change in accounting estimate is impracticable [text block]
text block
IAS 8.40Disclosure
Description of nature of accounting errors in prior periods [text block]
text block
IAS 8.49 aDisclosure
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
text
IAS 8.49 dDisclosure
[813000] Notes - Interim financial reporting
Disclosure of interim financial reporting [text block]
text block
IAS 34 - Content of an interim financial reportDisclosure
Description of significant events and transactions
text
IAS 34.15Disclosure
Description of accounting policies and methods of computation followed in interim financial statements [text block]
text block
IAS 34.16A aDisclosure
Explanation of seasonality or cyclicality of interim operations
text
IAS 34.16A bDisclosure
Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence
text
IAS 34.16A cDisclosure
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years
text
IAS 34.16A dDisclosure
Explanation of issues, repurchases and repayments of debt and equity securities
text
IAS 34.16A eDisclosure
Dividends paid, ordinary shares
X duration, debit
IAS 34.16A fDisclosure
Dividends paid, other shares
X duration, debit
IAS 34.16A fDisclosure
Dividends paid, ordinary shares per share
X.XX
IAS 34.16A fDisclosure
Dividends paid, other shares per share
X.XX
IAS 34.16A fDisclosure
Explanation of events after interim period that have not been reflected
text
IAS 34.16A hDisclosure
Explanation of effect of changes in composition of entity during interim period
text
IAS 34.16A iDisclosure
Description of compliance with IFRSs if applied for interim financial report
text
IAS 34.19Disclosure
Description of nature and amount of change in estimate during final interim period
text
IAS 34.26Disclosure
[815000] Notes - Events after reporting period
Disclosure of events after reporting period [text block]
text block
IAS 10 - DisclosureDisclosure
Explanation of body of authorisation
text
IAS 10.17Disclosure
Date of authorisation for issue of financial statements
yyyy-mm-dd
IAS 10.17Disclosure
Explanation of fact that entity's owners or others have power to amend financial statements after issue
text
IAS 10.17Disclosure
Disclosure of non-adjusting events after reporting period [text block]
text block
IAS 10.21Disclosure
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [table]
table
IAS 10.21Disclosure
Non-adjusting events after reporting period [axis]
axis
IAS 10.21Disclosure
Non-adjusting events after reporting period [member]
member [default]
IAS 10.21Disclosure
Major business combination [member]
member
IAS 10.22 aExample
Disposal of major subsidiary [member]
member
IAS 10.22 aExample
Announcement of plan to discontinue operation [member]
member
IAS 10.22 bExample
Major purchases of assets [member]
member
IAS 10.22 cExample
Classification of assets as held for sale [member]
member
IAS 10.22 cExample
Other disposals of assets [member]
member
IAS 10.22 cExample
Expropriation of major assets by government [member]
member
IAS 10.22 cExample
Destruction of major production plant [member]
member
IAS 10.22 dExample
Announcing or commencing implementation of major restructuring [member]
member
IAS 10.22 eExample
Major ordinary share transactions [member]
member
IAS 10.22 fExample
Potential ordinary share transactions [member]
member
IAS 10.22 fExample
Abnormally large changes in asset prices or foreign exchange rates [member]
member
IAS 10.22 gExample
Changes in tax rates or tax laws enacted or announced [member]
member
IAS 10.22 hExample
Entering into significant commitments or contingent liabilities [member]
member
IAS 10.22 iExample
Commencement of major litigation [member]
member
IAS 10.22 jExample
Disclosure of non-adjusting events after reporting period [line items]
line items
Description of nature of non-adjusting event after reporting period
text
IAS 10.21 aDisclosure
Explanation of financial effect of non-adjusting event after reporting period [text block]
text block
IAS 10.21 bDisclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
X duration
IAS 1.137 aDisclosure, IAS 10.13Disclosure
[816000] Notes - Hyperinflationary reporting
Disclosure of hyperinflationary reporting [text block]
text block
IAS 29 - DisclosuresDisclosure
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency
text
IAS 29.39 aDisclosure
Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency
text
IAS 29.39 bDisclosure
Description of identity of price index
text
IAS 29.39 cDisclosure
Level of price index
X.XX
IAS 29.39 cDisclosure
Price index movements
X.XX
IAS 29.39 cDisclosure
Gains (losses) on net monetary position
X duration, credit
IAS 29.9Disclosure
[817000] Notes - Business combinations
Disclosure of business combinations [text block]
text block
IFRS 3 - DisclosuresDisclosure
Description of nature and financial effect of business combinations during period
text
IFRS 3.59 aDisclosure
Description of nature and financial effect of business combinations after reporting period before statements authorised for issue
text
IFRS 3.59 bDisclosure
Explanation of financial effect of adjustments related to business combinations
text
IFRS 3.61Disclosure
Additional information about nature and financial effect of business combination
text
IFRS 3.63Disclosure
Disclosure of detailed information about business combinations [text block]
text block
IFRS 3 - Disclosures (application of paragraphs 59 and 61)Disclosure
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [table]
table
IFRS 3.B64Disclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B67Disclosure, IFRS 3.B64Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Disclosure of detailed information about business combination [line items]
line items
Name of acquiree
text
IFRS 3.B64 aDisclosure
Description of acquiree
text
IFRS 3.B64 aDisclosure
Date of acquisition
yyyy-mm-dd
IFRS 3.B64 bDisclosure
Percentage of voting equity interests acquired
X.XX
IFRS 3.B64 cDisclosure
Description of primary reasons for business combination
text
IFRS 3.B64 dDisclosure
Description of how acquirer obtained control of acquiree
text
IFRS 3.B64 dDisclosure
Description of factors that make up goodwill recognised
text
IFRS 3.B64 eDisclosure
Acquisition-date fair value of total consideration transferred [abstract]
Cash transferred
X instant, credit
IFRS 3.B64 f (i)Disclosure
Other tangible or intangible assets transferred
X instant, credit
IFRS 3.B64 f (ii)Disclosure
Liabilities incurred
X instant, credit
IFRS 3.B64 f (iii)Disclosure
Equity interests of acquirer
X instant, credit
IFRS 3.B64 f (iv)Disclosure
Number of instruments or interests issued or issuable
X.XX
IFRS 3.B64 f (iv)Disclosure
Description of method of measuring fair value of instruments or interests
text
IFRS 3.B64 f (iv)Disclosure
Total consideration transferred, acquisition-date fair value
X instant, credit
IFRS 3.B64 fDisclosure
Contingent consideration arrangements and indemnification assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 g (i)Disclosure
Description of arrangement for contingent consideration arrangements and indemnification assets
text
IFRS 3.B64 g (ii)Disclosure
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
text
IFRS 3.B64 g (ii)Disclosure
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
text
IFRS 3.B64 g (iii)Disclosure
Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated
text
IFRS 3.B64 g (iii)Disclosure
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited
text
IFRS 3.B64 g (iii)Disclosure
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Financial assets recognised as of acquisition date
X instant, debit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Inventory recognised as of acquisition date
X instant, debit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Property, plant and equipment recognised as of acquisition date
X instant, debit
IFRS 3.B64 iExample, IFRS 3.IE72Example
Identifiable intangible assets recognised as of acquisition date
X instant, debit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Financial liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iExample, IFRS 3.IE72Example
Contingent liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Net identifiable assets acquired (liabilities assumed)
X instant, debit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Non-current assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Current assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Non-current liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Current liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Trade and other payables recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Deferred tax assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Deferred tax liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Borrowings recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Goodwill expected to be deductible for tax purposes
X instant, debit
IFRS 3.B64 kDisclosure
Gain recognised in bargain purchase transaction
X duration, credit
IFRS 3.B64 n (i)Disclosure
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
text
IFRS 3.B64 n (i)Disclosure
Description of reasons why bargain purchase transaction resulted in gain
text
IFRS 3.B64 n (ii)Disclosure
Non-controlling interest in acquiree recognised at acquisition date
X instant, credit
IFRS 3.B64 o (i)Disclosure
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
text
IFRS 3.B64 o (i)Disclosure
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
text
IFRS 3.B64 o (ii)Disclosure
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date
X instant, credit
IFRS 3.B64 p (i)Disclosure
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination
X duration, credit
IFRS 3.B64 p (ii)Disclosure
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised
text
IFRS 3.B64 p (ii)Disclosure
Revenue of acquiree since acquisition date
X duration, credit
IFRS 3.B64 q (i)Disclosure
Profit (loss) of acquiree since acquisition date
X duration, credit
IFRS 3.B64 q (i)Disclosure
Revenue of combined entity as if combination occurred at beginning of period
X duration, credit
IFRS 3.B64 q (ii)Disclosure
Profit (loss) of combined entity as if combination occurred at beginning of period
X duration, credit
IFRS 3.B64 q (ii)Disclosure
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
text
IFRS 3.B64 qDisclosure
Description of reasons why initial accounting for business combination is incomplete
text
IFRS 3.B67 a (i)Disclosure
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
text
IFRS 3.B67 a (ii)Disclosure
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
text
IFRS 3.B67 a (iii)Disclosure
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
X duration
IFRS 3.B67 a (iii)Disclosure
Explanation of any changes in recognised amounts of contingent consideration
text
IFRS 3.B67 b (i)Disclosure
Explanation of any changes in range of outcomes (undiscounted) and reasons for those changes for contingent consideration
text
IFRS 3.B67 b (ii)Disclosure
Description of valuation techniques and key model inputs used to measure contingent consideration
text
IFRS 3.B67 b (iii)Disclosure
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
X duration, credit
IFRS 3.B67 eDisclosure
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
text
IFRS 3.B67 eDisclosure
Disclosure of reconciliation of changes in goodwill [abstract]
Disclosure of reconciliation of changes in goodwill [table]
table
IFRS 3.B67 dDisclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B67Disclosure, IFRS 3.B64Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IFRS 7.IG29Common practice, IAS 38.118 cDisclosure, IAS 17.32Disclosure, IAS 41.54 fDisclosure, IAS 40.79 dDisclosure, IAS 41.50Disclosure, IAS 40.79 cDisclosure, IAS 16.73 eDisclosure, IAS 38.118 eDisclosure, IAS 40.76Disclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure
Carrying amount [member]
member [default]
IAS 41.50Disclosure, IFRS 7.IG29 aExample, IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, IAS 16.73 eDisclosure, IAS 38.118 eDisclosure, IAS 40.76Disclosure, IAS 40.79 dDisclosure
Gross carrying amount [member]
member
IAS 16.73 dDisclosure, IAS 38.118 cDisclosure, IAS 17.32Disclosure, IAS 40.76 cDisclosure, IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
IAS 41.54 fDisclosure, IFRS 7.IG29 bExample, IAS 16.75 bDisclosure, IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, IAS 38.118 cDisclosure, IAS 16.73 dDisclosure, IAS 40.76 cDisclosure
Disclosure of reconciliation of changes in goodwill [line items]
line items
Reconciliation of changes in goodwill [abstract]
Goodwill at beginning of period
X instant, debit
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.135 aDisclosure
Changes in goodwill [abstract]
Additional recognition, goodwill
X duration, debit
IFRS 3.B67 d (ii)Disclosure
Subsequent recognition of deferred tax assets, goodwill
(X) duration, credit
IFRS 3.B67 d (iii)Disclosure
Decrease through classified as held for sale, goodwill
(X) duration, credit
IFRS 3.B67 d (iv)Disclosure
Goodwill derecognised without having previously been included in disposal group classified as held for sale
(X) duration, credit
IFRS 3.B67 d (iv)Disclosure
Impairment loss recognised in profit or loss, goodwill
(X) duration
IFRS 3.B67 d (v)Disclosure
Increase (decrease) through net exchange differences, goodwill
X duration, debit
IFRS 3.B67 d (vi)Disclosure
Increase (decrease) through other changes, goodwill
X duration, debit
IFRS 3.B67 d (vii)Disclosure
Total increase (decrease) in goodwill
X duration, debit
IFRS 3.B67 dDisclosure
Goodwill at end of period
X instant, debit
IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.135 aDisclosure
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]
table
IFRS 3.B64 lDisclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B67Disclosure, IFRS 3.B64Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
axis
IFRS 3.B64 lDisclosure
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]
member [default]
IFRS 3.B64 lDisclosure
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
line items
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 lDisclosure, IFRS 3.B64 l (i)Disclosure, IFRS 3.B64 mDisclosure
Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 l (ii)Disclosure
Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
X duration
IFRS 3.B64 l (iii)Disclosure
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
X duration, debit
IFRS 3.B64 mDisclosure
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
X duration, debit
IFRS 3.B64 mDisclosure
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
X duration, debit
IFRS 3.B64 mDisclosure
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 l (iii)Disclosure
Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 mDisclosure
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 l (iv)Disclosure
Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 mDisclosure
Disclosure of acquired receivables [abstract]
Disclosure of acquired receivables [table]
table
IFRS 3.B64 hDisclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B67Disclosure, IFRS 3.B64Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Classes of acquired receivables [axis]
axis
IFRS 3.B64 hDisclosure
Classes of acquired receivables [member]
member [default]
IFRS 3.B64 hDisclosure
Loans acquired in business combination [member]
member
IFRS 3.B64 hExample
Direct finance leases acquired in business combination [member]
member
IFRS 3.B64 hExample
Disclosure of acquired receivables [line items]
line items
Fair value of acquired receivables
X instant, debit
IFRS 3.B64 h (i)Disclosure
Gross contractual amounts receivable for acquired receivables
X instant, debit
IFRS 3.B64 h (ii)Disclosure
Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables
X instant, debit
IFRS 3.B64 h (iii)Disclosure
Disclosure of contingent liabilities in business combination [abstract]
Disclosure of contingent liabilities in business combination [table]
table
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B67Disclosure, IFRS 3.B64Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Classes of contingent liabilities [axis]
axis
IFRS 3.B67 cDisclosure, IAS 37.86Disclosure
Contingent liabilities [member]
member [default]
IAS 37.88Disclosure, IFRS 3.B67 cDisclosure
Warranty contingent liability [member]
member
IAS 37.88Example
Restructuring contingent liability [member]
member
IAS 37.88Example
Legal proceedings contingent liability [member]
member
IAS 37.88Example
Onerous contracts contingent liability [member]
member
IAS 37.88Example
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
member
IAS 37.88Example
Contingent liabilities related to joint ventures [member]
member
IAS 37.88Example
Share of contingent liabilities of associates [member]
member
IAS 37.88Example
Other contingent liabilities [member]
member
IAS 37.88Example
Items of contingent liabilities [axis]
axis
IFRS 3.B64 jDisclosure
Items of contingent liabilities [member]
member [default]
IFRS 3.B64 jDisclosure
Disclosure of contingent liabilities in business combination [line items]
line items
Description of nature of obligation, contingent liabilities in business combination
text
IFRS 3.B64 j (i)Disclosure, IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
Description of expected timing of outflows, contingent liabilities in business combination
text
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
text
IFRS 3.B67 cDisclosure, IFRS 3.B64 j (i)Disclosure, IFRS 3.B64 jDisclosure
Description of major assumptions made concerning future events, contingent liabilities in business combination
text
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
Expected reimbursement, contingent liabilities in business combination
X instant, debit
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
Asset recognised for expected reimbursement, contingent liabilities in business combination
X instant, debit
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
Explanation of estimated financial effect, contingent liabilities in business combination
text
IFRS 3.B64 j (i)Disclosure
Estimated financial effect, contingent liabilities in business combination
X instant
IFRS 3.B64 j (i)Disclosure
Explanation of possibility of reimbursement, contingent liabilities in business combination
text
IFRS 3.B64 j (i)Disclosure
Description of reasons why liability cannot be measured reliably
text
IFRS 3.B64 j (ii)Disclosure
Reconciliation of changes in contingent liabilities recognised in business combination [abstract]
Contingent liabilities recognised in business combination at beginning of period
X instant, credit
IFRS 3.B67 cDisclosure
Changes in contingent liabilities recognised in business combination [abstract]
Additional liabilities, contingent liabilities recognised in business combination [abstract]
New liabilities, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cCommon practice
Increase (decrease) in existing liabilities, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Total additional liabilities, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Settled liabilities, contingent liabilities recognised in business combination
(X) duration, debit
IFRS 3.B67 cDisclosure
Reversed unsettled liabilities, contingent liabilities recognised in business combination
(X) duration, debit
IFRS 3.B67 cDisclosure
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Total increase (decrease) in contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Contingent liabilities recognised in business combination at end of period
X instant, credit
IFRS 3.B67 cDisclosure
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue
text
IFRS 3.B66Disclosure
[818000] Notes - Related party
Disclosure of related party [text block]
text block
IAS 24 - DisclosuresDisclosure
Name of parent entity
text
IAS 24.13Disclosure, IAS 1.138 cDisclosure
Name of ultimate parent of group
text
IAS 1.138 cDisclosure, IAS 24.13Disclosure
Name of most senior parent entity producing publicly available financial statements
text
IAS 24.13Disclosure
Explanation of relationships between parent and subsidiaries
text
IAS 24.13Disclosure
Key management personnel compensation, short-term employee benefits
X duration, debit
IAS 24.17 aDisclosure
Key management personnel compensation, post-employment benefits
X duration, debit
IAS 24.17 bDisclosure
Key management personnel compensation, other long-term employee benefits
X duration, debit
IAS 24.17 cDisclosure
Key management personnel compensation, termination benefits
X duration, debit
IAS 24.17 dDisclosure
Key management personnel compensation, share-based payment
X duration, debit
IAS 24.17 eDisclosure
Key management personnel compensation
X duration, debit
IAS 24.17Disclosure
Disclosure of transactions between related parties [text block]
text block
IAS 24.18Disclosure
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]
table
IAS 24.19Disclosure
Categories of related parties [axis]
axis
IAS 24.19Disclosure
Entity's total for related parties [member]
member [default]
IAS 24.19Disclosure
Related parties [member]
member
IAS 24.19Disclosure
Parent [member]
member
IAS 24.19 aDisclosure
Entities with joint control or significant influence over entity [member]
member
IAS 24.19 bDisclosure
Subsidiaries [member]
member
Expiry date 2013-01-01 IAS 27.43 bDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Effective 2013-01-01 IFRS 12.B4 aDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, IAS 24.19 cDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure
Associates [member]
member
Expiry date 2013-01-01 IAS 27.43 bDisclosure, Effective 2013-01-01 IAS 27.16 bDisclosure, Effective 2013-01-01 IFRS 12.B4 dDisclosure, Expiry date 2013-01-01 IAS 27.42 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, Effective 2013-01-01 IAS 27.17 bDisclosure, IAS 24.19 dDisclosure
Joint ventures where entity is venturer [member]
member
IAS 24.19 eDisclosure
Key management personnel of entity or parent [member]
member
IAS 24.19 fDisclosure
Other related parties [member]
member
IAS 24.19 gDisclosure
Disclosure of transactions between related parties [line items]
line items
Description of transactions with related party
text
IAS 24.18Disclosure
Description of nature of related party relationship
text
IAS 24.18Disclosure
Related party transactions [abstract]
Purchases of goods, related party transactions
X duration, debit
IAS 24.21 aExample
Revenue from sale of goods, related party transactions
X duration, credit
IAS 24.21 aExample
Purchases of property and other assets, related party transactions
X duration, debit
IAS 24.21 bExample
Sales of property and other assets, related party transactions
X duration, credit
IAS 24.21 bExample
Services received, related party transactions
X duration, debit
IAS 24.21 cExample
Revenue from rendering of services, related party transactions
X duration, credit
IAS 24.21 cExample
Leases as lessor, related party transactions
X duration
IAS 24.21 dExample
Leases as lessee, related party transactions
X duration
IAS 24.21 dExample
Transfers of research and development from entity, related party transactions
X duration
IAS 24.21 eExample
Transfers of research and development to entity, related party transactions
X duration
IAS 24.21 eExample
Transfers under license agreements from entity, related party transactions
X duration
IAS 24.21 fExample
Transfers under license agreements to entity, related party transactions
X duration
IAS 24.21 fExample
Transfers under finance agreements from entity, related party transactions
X duration
IAS 24.21 gExample
Transfers under finance agreements to entity, related party transactions
X duration
IAS 24.21 gExample
Provision of guarantees or collateral by entity, related party transactions
X duration
IAS 24.21 hExample
Provision of guarantees or collateral to entity, related party transactions
X duration
IAS 24.21 hExample
Commitments made by entity, related party transactions
X duration
IAS 24.21 iExample
Commitments made on behalf of entity, related party transactions
X duration
IAS 24.21 iExample
Settlement of liabilities by entity on behalf of related party, related party transactions
X duration
IAS 24.21 jExample
Settlement of liabilities on behalf of entity by related party, related party transactions
X duration
IAS 24.21 jExample
Participation in defined benefit plan that shares risks between group entities, related party transactions
X duration
IAS 24.22Example
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions
X instant, credit
IAS 24.18 bDisclosure, IAS 24.20Disclosure
Amounts receivable, related party transactions
X instant, debit
IAS 24.20Disclosure, IAS 24.18 bDisclosure
Outstanding commitments made by entity, related party transactions
X instant, credit
IAS 24.18 bDisclosure
Outstanding commitments made on behalf of entity, related party transactions
X instant, credit
IAS 24.18 bDisclosure
Explanation of terms and conditions of outstanding balances for related party transaction
text
IAS 24.18 b (i)Disclosure
Explanation of details of guarantees given or received of outstanding balances for related party transaction
text
IAS 24.18 b (ii)Disclosure
Provisions for doubtful debts related to outstanding balances of related party transaction
X instant, credit
IAS 24.18 cDisclosure
Expense recognised during period for bad and doubtful debts for related party transaction
X duration, debit
IAS 24.18 dDisclosure
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions
text
IAS 24.23Disclosure
Explanation of whether entity applies exemption in IAS 24.25
text
IAS 24.26Disclosure
Name of government and nature of relationship with government
text
IAS 24.26 aDisclosure
Explanation of nature and amount of significant transactions
text
IAS 24.26 b (i)Disclosure
Description of other transactions that are collectively significant
text
IAS 24.26 b (ii)Disclosure
[819100] Notes - First time adoption
Disclosure of first-time adoption [text block]
text block
IFRS 1 - Presentation and disclosureDisclosure
Disclosure of comparative information prepared under previous GAAP [text block]
text block
IFRS 1.24Disclosure
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [table]
table
IFRS 1.24Disclosure
Financial effect of transition from previous GAAP to IFRSs [axis]
axis
IFRS 1.24Disclosure
IFRSs [member]
member [default]
IFRS 1.24Disclosure
Previous GAAP [member]
member
IFRS 1.29Disclosure, IFRS 1.24Disclosure, IFRS 1.30Common practice
Effect of transition to IFRSs [member]
member
IFRS 1.24Disclosure
Disclosure of comparative information prepared under previous GAAP [line items]
line items
Equity
X instant, credit
IAS 1.55Disclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 1.32 a (i)Disclosure
Comprehensive income
X duration, credit
IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, Expiry date 2012-07-01 IAS 1.82 iDisclosure, Effective 2013-01-01 IFRS 12.B12 b (ix)Disclosure, Effective 2012-07-01 IAS 1.81A cDisclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IAS 1.106 aDisclosure
Profit (loss)
X duration, credit
IAS 1.106 d (i)Disclosure, Expiry date 2012-07-01 IAS 1.82 fDisclosure, Effective 2012-07-01 IAS 1.81A aDisclosure, IAS 7.18 bDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, Effective 2013-01-01 IFRS 12.B10 bExample, IFRS 8.28 bDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure
Explanation of effect of transition on reported financial position
text
IFRS 1.23Disclosure
Explanation of effect of transition on reported financial performance
text
IFRS 1.23Disclosure
Explanation of effect of transition on reported cash flows
text
IFRS 1.25Disclosure, IFRS 1.23Disclosure
Description of reason why entity stopped applying IFRSs
text
Effective 2013-01-01 IFRS 1.23A aDisclosure
Description of reason why entity is resuming application of IFRSs
text
Effective 2013-01-01 IFRS 1.23A bDisclosure
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
text
Effective 2013-01-01 IFRS 1.23BDisclosure
Explanation of fact that financial statements for previous periods not presented
text
IFRS 1.28Disclosure
Explanation of cross-reference to interim financial statement disclosures for first-time adopter
text
IFRS 1.33Disclosure
Disclosure of redesignated financial assets and liabilities [text block]
text block
IFRS 1.29Disclosure
Disclosure of redesignated financial assets and liabilities [abstract]
Disclosure of redesignated financial assets and liabilities [table]
table
IFRS 1.29Disclosure
Redesignation [axis]
axis
IFRS 1.29Disclosure
Redesignated [member]
member [default]
IFRS 1.29Disclosure
Previous GAAP [member]
member
IFRS 1.29Disclosure, IFRS 1.24Disclosure, IFRS 1.30Common practice
Redesignated amount [member]
member
IFRS 1.29Common practice
Disclosure of redesignated financial assets and liabilities [line items]
line items
Redesignated financial asset as available-for-sale
X instant, debit
Expiry date 2015-01-01 IFRS 1.29Disclosure
Redesignated financial asset as at fair value through profit or loss
X instant, debit
IFRS 1.29Disclosure
Redesignated financial liability as at fair value through profit or loss
X instant, credit
Expiry date 2015-01-01 IFRS 1.29Disclosure, Effective 2015-01-01 IFRS 1.29ADisclosure
Description of redesignated financial liabilities
text
Expiry date 2015-01-01 IFRS 1.29Disclosure, Effective 2015-01-01 IFRS 1.29ADisclosure
Description of redesignated financial assets
text
IFRS 1.29Disclosure
Disclosure of fair values of items used as deemed cost [text block]
text block
IFRS 1.30Disclosure
Disclosure of fair values of items used as deemed cost [abstract]
Disclosure of fair values of items used as deemed cost [table]
table
IFRS 1.30Disclosure
Fair value as deemed cost [axis]
axis
IFRS 1.30Disclosure
Aggregate of fair values [member]
member [default]
IFRS 1.30 aDisclosure
Previous GAAP [member]
member
IFRS 1.29Disclosure, IFRS 1.24Disclosure, IFRS 1.30Common practice
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
member
IFRS 1.30 bDisclosure
Disclosure of fair values of items used as deemed cost [line items]
line items
Intangible asset fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
Property, plant and equipment fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
Investment property fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
X instant, debit
IFRS 1.31 aDisclosure
Aggregate deemed cost of investments for which deemed cost is fair value
X instant, debit
IFRS 1.31 bDisclosure
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
X instant, debit
IFRS 1.31 cDisclosure
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
text
IFRS 1.31ADisclosure
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
text
IFRS 1.31BDisclosure
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists
text
IFRS 1.31CDisclosure
[822100] Notes - Property, plant and equipment
Disclosure of property, plant and equipment [text block]
text block
IAS 16 - DisclosureDisclosure
Disclosure of detailed information about property, plant and equipment [text block]
text block
IAS 16.73Disclosure
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [table]
table
IAS 16.73Disclosure
Classes of property, plant and equipment [axis]
axis
IAS 16.73Disclosure
Property, plant and equipment [member]
member [default]
IAS 17.31 aDisclosure, IAS 36.127Example, IAS 16.73Disclosure
Land and buildings [member]
member
IAS 16.37 bExample
Land [member]
member
IAS 16.37 aExample
Buildings [member]
member
IAS 16.37Common practice
Machinery [member]
member
IAS 16.37 cExample
Vehicles [member]
member
IAS 16.37Common practice
Ships [member]
member
IAS 16.37 dExample
Aircraft [member]
member
IAS 16.37 eExample
Motor vehicles [member]
member
IAS 16.37 fExample
Fixtures and fittings [member]
member
IAS 16.37 gExample
Office equipment [member]
member
IAS 16.37 hExample
Computer equipment [member]
member
IAS 16.37Common practice
Communication and network equipment [member]
member
IAS 16.37Common practice
Tangible exploration and evaluation assets [member]
member
IFRS 6.25Disclosure
Leasehold improvements [member]
member
IAS 16.37Common practice
Property, plant and equipment under operating leases [member]
member
IAS 16.37Common practice
Construction in progress [member]
member
IAS 16.37Common practice
Other property, plant and equipment [member]
member
IAS 16.37Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IFRS 7.IG29Common practice, IAS 38.118 cDisclosure, IAS 17.32Disclosure, IAS 41.54 fDisclosure, IAS 40.79 dDisclosure, IAS 41.50Disclosure, IAS 40.79 cDisclosure, IAS 16.73 eDisclosure, IAS 38.118 eDisclosure, IAS 40.76Disclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure
Carrying amount [member]
member [default]
IAS 41.50Disclosure, IFRS 7.IG29 aExample, IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, IAS 16.73 eDisclosure, IAS 38.118 eDisclosure, IAS 40.76Disclosure, IAS 40.79 dDisclosure
Gross carrying amount [member]
member
IAS 16.73 dDisclosure, IAS 38.118 cDisclosure, IAS 17.32Disclosure, IAS 40.76 cDisclosure, IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
IAS 41.54 fDisclosure, IFRS 7.IG29 bExample, IAS 16.75 bDisclosure, IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, IAS 38.118 cDisclosure, IAS 16.73 dDisclosure, IAS 40.76 cDisclosure
Disclosure of detailed information about property, plant and equipment [line items]
line items
Measurement bases, property, plant and equipment
text
IAS 16.73 aDisclosure
Depreciation method, property, plant and equipment
text
IAS 16.73 bDisclosure
Useful lives or depreciation rates, property, plant and equipment
text
IAS 16.73 cDisclosure
Effective dates of revaluation, property, plant and equipment
text
IAS 16.77 aDisclosure
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
text
IAS 16.77 bDisclosure
Explanation of revaluation methods and assumptions, property, plant and equipment
text
Expiry date 2013-01-01 IAS 16.77 cDisclosure
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Changes in property, plant and equipment [abstract]
Additions other than through business combinations, property, plant and equipment
X duration, debit
IAS 16.73 e (i)Disclosure
Acquisitions through business combinations, property, plant and equipment
X duration, debit
IAS 16.73 e (iii)Disclosure
Increase (decrease) through net exchange differences, property, plant and equipment
X duration, debit
IAS 16.73 e (viii)Disclosure
Depreciation, property, plant and equipment
(X) duration
IAS 16.75 aDisclosure, IAS 16.73 e (vii)Disclosure
Impairment loss recognised in profit or loss, property, plant and equipment
(X) duration
IAS 16.73 e (v)Disclosure, IAS 1.98 aDisclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
X duration
IAS 16.73 e (vi)Disclosure, IAS 1.98 aDisclosure
Revaluation increase (decrease), property, plant and equipment
X duration, debit
IAS 16.73 e (iv)Disclosure, IAS 16.77 fDisclosure
Impairment loss recognised in other comprehensive income, property, plant and equipment
(X) duration
IAS 16.73 e (iv)Disclosure
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
X duration
IAS 16.73 e (iv)Disclosure
Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]
Increase (decrease) through transfers, property, plant and equipment
X duration, debit
IAS 16.73 eCommon practice
Increase (decrease) through transfers from (to) investment property, property, plant and equipment
X duration, debit
IAS 16.73 eCommon practice
Increase (decrease) through transfers from construction in progress, property, plant and equipment
X duration, debit
IAS 16.73 eCommon practice
Increase (decrease) through other changes, property, plant and equipment
X duration, debit
IAS 16.73 e (ix)Disclosure
Total increase (decrease) through transfers and other changes, property, plant and equipment
X duration, debit
IAS 16.73 eCommon practice
Disposals, property, plant and equipment
(X) duration, credit
IAS 16.73 e (ii)Disclosure
Decrease through classified as held for sale, property, plant and equipment
(X) duration, credit
IAS 16.73 e (ii)Disclosure
Decrease through loss of control of subsidiary, property, plant and equipment
(X) duration, credit
IAS 16.73 eCommon practice
Retirements, property, plant and equipment
(X) duration, credit
IAS 16.73 eCommon practice
Total increase (decrease) in property, plant and equipment
X duration, debit
IAS 16.73 eDisclosure
Property, plant and equipment at end of period
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Additional information [abstract]
Property, plant and equipment, expenditures recognised in course of its construction
X instant, debit
IAS 16.74 bDisclosure
Property, plant and equipment, temporarily idle
X instant, debit
IAS 16.79 aExample
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use
X instant, debit
IAS 16.79 bExample
Property, plant and equipment, assets retired from active use and not classified as held for sale
X instant, debit
IAS 16.79 cExample
Property, plant and equipment, revaluation [abstract]
Property, plant and equipment, revalued assets by reference to active market prices or recent market transactions on arm's length terms
X instant, debit
Expiry date 2013-01-01 IAS 16.77 dDisclosure
Property, plant and equipment, revalued assets by estimations
X instant, debit
Expiry date 2013-01-01 IAS 16.77 dDisclosure
Property, plant and equipment, revalued assets
X instant, debit
IAS 16.77Disclosure
Property, plant and equipment, revalued assets, at cost
X instant, debit
IAS 16.77 eDisclosure
Property, plant and equipment, revaluation surplus
X instant, credit
IAS 16.77 fDisclosure
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
text
IAS 16.77 fDisclosure
Property, plant and equipment, restrictions on title
X instant, debit
IAS 16.74 aDisclosure
Description of existence of restrictions on title, property, plant and equipment
text
IAS 16.74 aDisclosure
Property, plant and equipment, pledged as security
X instant, debit
IAS 16.74 aDisclosure
Contractual commitments for acquisition of property, plant and equipment
X instant, credit
IAS 16.74 cDisclosure
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up
X duration, credit
IAS 16.74 dDisclosure
Fair value of property, plant and equipment materially different from carrying amount
X instant, debit
IAS 16.79 dExample
[822200] Notes - Exploration for and evaluation of mineral resources
Disclosure of exploration and evaluation assets [text block]
text block
IFRS 6 - DisclosureDisclosure
Description of accounting policy for exploration and evaluation expenditures [text block]
text block
IFRS 6.24 aDisclosure
Assets arising from exploration for and evaluation of mineral resources
X instant, debit
IFRS 6.24 bDisclosure
Liabilities arising from exploration for and evaluation of mineral resources
X instant, credit
IFRS 6.24 bDisclosure
Income arising from exploration for and evaluation of mineral resources
X duration, credit
IFRS 6.24 bDisclosure
Expense arising from exploration for and evaluation of mineral resources
X duration, debit
IFRS 6.24 bDisclosure
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities
X duration, debit
IFRS 6.24 bDisclosure
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities
X duration, debit
IFRS 6.24 bDisclosure
[822390] Notes - Financial instruments
Disclosure of financial instruments [text block]
text block
IFRS 7 - ScopeDisclosure
Disclosure of detailed information about financial instruments [text block]
text block
Expiry date 2013-01-01 IFRS 7.27BDisclosure, IFRS 7.36Disclosure
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments [table]
table
IFRS 7.36Disclosure, Expiry date 2013-01-01 IFRS 7.27BDisclosure
Classes of financial instruments [axis]
axis
IFRS 7.36Disclosure, Expiry date 2013-01-01 IFRS 7.27BDisclosure
Financial instruments, class [member]
member [default]
IFRS 7.36Disclosure, Expiry date 2013-01-01 IFRS 7.27BDisclosure
Financial instruments at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Financial instruments at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Financial instruments outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of detailed information about financial instruments [line items]
line items
Description of methods and assumptions to determine fair value
text
Expiry date 2013-01-01 IFRS 7.27Disclosure
Description of change in valuation technique and reasons for change
text
Expiry date 2013-01-01 IFRS 7.27Disclosure
Financial instruments measured in Level 1 of fair value hierarchy
X instant
Expiry date 2013-01-01 IFRS 7.27B aDisclosure
Financial instruments measured in Level 2 of fair value hierarchy
X instant
Expiry date 2013-01-01 IFRS 7.27B aDisclosure
Financial instruments measured in Level 3 of fair value hierarchy
X instant
Expiry date 2013-01-01 IFRS 7.27B aDisclosure
Significant transfers of financial instruments out of Level 1 into Level 2 of fair value hierarchy
X duration
Expiry date 2013-01-01 IFRS 7.27B bDisclosure
Significant transfers of financial instruments out of Level 2 into Level 1 of fair value hierarchy
X duration
Expiry date 2013-01-01 IFRS 7.27B bDisclosure
Description of reasons for significant transfers of financial instruments out of Level 1 into Level 2 of fair value hierarchy
text
Expiry date 2013-01-01 IFRS 7.27B bDisclosure
Description of reasons for significant transfers of financial instruments out of Level 2 into Level 1 of fair value hierarchy
text
Expiry date 2013-01-01 IFRS 7.27B bDisclosure
Gains (losses) recognised in profit or loss for financial instruments measured in Level 3 of fair value hierarchy
X duration, credit
Expiry date 2013-01-01 IFRS 7.27B c (i)Disclosure
Description of where gains (losses) on financial instruments measured in Level 3 of fair value hierarchy are presented in statement of comprehensive income or income statement
text
Expiry date 2013-01-01 IFRS 7.27B c (i)Disclosure
Gains (losses) recognised in other comprehensive income for financial instruments measured in Level 3 of fair value hierarchy
X duration, credit
Expiry date 2013-01-01 IFRS 7.27B c (ii)Disclosure
Purchase of financial instruments measured in Level 3 of fair value hierarchy
X duration
Expiry date 2013-01-01 IFRS 7.27B c (iii)Disclosure
Sales of financial instruments measured in Level 3 of fair value hierarchy
X duration
Expiry date 2013-01-01 IFRS 7.27B c (iii)Disclosure
Issues of financial instruments measured in Level 3 of fair value hierarchy
X duration
Expiry date 2013-01-01 IFRS 7.27B c (iii)Disclosure
Settlements of financial instruments measured in Level 3 of fair value hierarchy
X duration
Expiry date 2013-01-01 IFRS 7.27B c (iii)Disclosure
Transfer of financial instruments into Level 3 of fair value hierarchy
X duration
Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Transfer of financial instruments out of Level 3 of fair value hierarchy
X duration
Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Description of reason for transfer of financial instruments into or out of Level 3 of fair value hierarchy
text
Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Description of significant transfer of financial instruments into Level 3 of fair value hierarchy
text
Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Description of significant transfer of financial instruments out of Level 3 of fair value hierarchy
text
Expiry date 2013-01-01 IFRS 7.27B c (iv)Disclosure
Gains (losses) for period included in profit or loss for assets or liabilities held at end of reporting period
X duration, credit
Expiry date 2013-01-01 IFRS 7.27B dDisclosure
Description of where gains (losses) for assets or liabilities held at end of reporting period on fair value measurement are presented in statement of comprehensive income or income statement
text
Expiry date 2013-01-01 IFRS 7.27B dDisclosure
Explanation of fact and effect of change to reasonably possible alternative assumption which would change fair value significantly
text
Expiry date 2013-01-01 IFRS 7.27B eDisclosure
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
text block
IFRS 7.28 aDisclosure
Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period
X instant
IFRS 7.28 bDisclosure
Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example
Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example
Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
(X) duration
IFRS 7.IG14Example
Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.28 bExample
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period
X instant
IFRS 7.28 bDisclosure
Description of conclusion why transaction price was not best evidence of fair value
text
Effective 2013-01-01 IFRS 7.28 cDisclosure
Maximum exposure to credit risk
X instant
IFRS 7.36 aDisclosure
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure
text
IFRS 7.36 bDisclosure
Disclosure of financial assets [text block]
text block
IFRS 7.6Disclosure
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]
table
IFRS 7.6Disclosure
Classes of financial assets [axis]
axis
IFRS 7.6Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, IAS 36.127Example
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample
Consumer loans [member]
member
IFRS 7.IG40BExample
Corporate loans [member]
member
IAS 1.112 cCommon practice
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Derivatives [member]
member
Expiry date 2013-01-01 IFRS 7.IG13AExample, Effective 2013-01-01 IFRS 13.IE60Example, IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Categories of financial assets [axis]
axis
IFRS 7.8Disclosure
Financial assets, category [member]
member [default]
IFRS 7.8Disclosure
Financial assets at fair value through profit or loss, category [member]
member
IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, designated upon initial recognition, category [member]
member
IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, classified as held for trading, category [member]
member
Expiry date 2015-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]
member
Effective 2015-01-01 IFRS 7.8 aDisclosure
Financial assets available-for-sale, category [member]
member
Expiry date 2015-01-01 IFRS 7.8 dDisclosure
Held-to-maturity investments, category [member]
member
Expiry date 2015-01-01 IFRS 7.8 bDisclosure
Loans and receivables, category [member]
member
Expiry date 2015-01-01 IFRS 7.8 cDisclosure
Financial assets at amortised cost, category [member]
member
Effective 2015-01-01 IFRS 7.8 fDisclosure
Financial assets at fair value through other comprehensive income, category [member]
member
Effective 2015-01-01 IFRS 7.8 hDisclosure
Disclosure of financial assets [line items]
line items
Financial assets
X instant, debit
IFRS 7.25Disclosure
Financial assets, at fair value
X instant, debit
IFRS 7.25Disclosure
Notional amount
X instant
IAS 1.112 cCommon practice
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Allowance account for credit losses of financial assets at beginning of period
X instant, credit
IFRS 7.16Disclosure
Changes in allowance account for credit losses of financial assets [abstract]
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets
X duration
IFRS 7.16Common practice
Utilisation, allowance account for credit losses of financial assets
(X) duration, debit
IFRS 7.16Common practice
Reversal, allowance account for credit losses of financial assets
(X) duration
IFRS 7.16Common practice
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets
X duration, credit
IFRS 7.16Common practice
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets
X duration, credit
IFRS 7.16Common practice
Increase (decrease) through other changes, allowance account for credit losses of financial assets
X duration, credit
IFRS 7.16Common practice
Total increase (decrease) in allowance account for credit losses of financial assets
X duration, credit
IFRS 7.16Disclosure
Allowance account for credit losses of financial assets at end of period
X instant, credit
IFRS 7.16Disclosure
Impairment loss on financial assets
X duration, debit
IFRS 7.20 eDisclosure
Information about credit quality of neither past due nor impaired financial assets [text block]
text block
IFRS 7.36 cDisclosure
Analysis of credit exposures using external credit grading system [text block]
text block
IFRS 7.IG23 aExample
Description of rating agencies used
text
IFRS 7.IG24 bExample
Rated credit exposures
X instant
IFRS 7.IG24 cExample
Unrated credit exposures
X instant
IFRS 7.IG24 cExample
Description of relationship between internal and external ratings
text
IFRS 7.IG25 cExample, IFRS 7.IG24 dExample
Analysis of credit exposures using internal credit grading system [text block]
text block
IFRS 7.IG23 aExample
Description of internal credit ratings process
text
IFRS 7.IG25 aExample
Description of relationship between internal and external ratings
text
IFRS 7.IG25 cExample, IFRS 7.IG24 dExample
Description of nature of counterparty
text
IFRS 7.IG23 bExample
Description of historical information about counterparty default rates
text
IFRS 7.IG23 cExample
Description of other information used to assess credit quality
text
IFRS 7.IG23 dExample
Financial assets previously designated at fair value through profit or loss but no longer so designated, first application of IFRS 9
X instant, debit
Effective 2015-01-01 IFRS 7.44I cDisclosure
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, first application of IFRS 9
X instant, debit
Effective 2015-01-01 IFRS 7.44I cDisclosure
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, first application of IFRS 9
X instant, debit
Effective 2015-01-01 IFRS 7.44I cDisclosure
Disclosure of external credit grades [text block]
text block
IFRS 7.IG24Example
Disclosure of external credit grades [abstract]
Disclosure of external credit grades [table]
table
IFRS 7.IG24Example
External credit grades [axis]
axis
IFRS 7.IG24 aExample
Entity's total for external credit grades [member]
member [default]
IFRS 7.IG24 aExample
External credit grades [member]
member
IFRS 7.IG24 aExample
Classes of financial assets [axis]
axis
IFRS 7.6Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, IAS 36.127Example
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample
Consumer loans [member]
member
IFRS 7.IG40BExample
Corporate loans [member]
member
IAS 1.112 cCommon practice
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Derivatives [member]
member
Expiry date 2013-01-01 IFRS 7.IG13AExample, Effective 2013-01-01 IFRS 13.IE60Example, IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of external credit grades [line items]
line items
Credit exposure
X instant
IFRS 7.IG25 bExample, IFRS 7.IG24 aExample
Disclosure of internal credit grades [text block]
text block
IFRS 7.IG25Example
Disclosure of internal credit grades [abstract]
Disclosure of internal credit grades [table]
table
IFRS 7.IG25Example
Internal credit grades [axis]
axis
IFRS 7.IG25 bExample
Entity's total for internal credit grades [member]
member [default]
IFRS 7.IG25 bExample
Internal credit grades [member]
member
IFRS 7.IG25 bExample
Classes of financial assets [axis]
axis
IFRS 7.6Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, IAS 36.127Example
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample
Consumer loans [member]
member
IFRS 7.IG40BExample
Corporate loans [member]
member
IAS 1.112 cCommon practice
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Derivatives [member]
member
Expiry date 2013-01-01 IFRS 7.IG13AExample, Effective 2013-01-01 IFRS 13.IE60Example, IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of internal credit grades [line items]
line items
Credit exposure
X instant
IFRS 7.IG25 bExample, IFRS 7.IG24 aExample
Disclosure of financial liabilities [text block]
text block
IFRS 7.6Disclosure
Disclosure of financial liabilities [abstract]
Disclosure of financial liabilities [table]
table
IFRS 7.6Disclosure
Classes of financial liabilities [axis]
axis
IFRS 7.6Disclosure
Financial liabilities, class [member]
member [default]
IFRS 7.6Disclosure
Financial liabilities at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Financial liabilities at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Financial liabilities outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Categories of financial liabilities [axis]
axis
IFRS 7.8Disclosure
Financial liabilities, category [member]
member [default]
IFRS 7.8Disclosure
Financial liabilities at fair value through profit or loss, category [member]
member
IFRS 7.8 eDisclosure
Financial liabilities at fair value through profit or loss, designated upon initial recognition, category [member]
member
IFRS 7.8 eDisclosure
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
member
IFRS 7.8 eDisclosure
Financial liabilities at amortised cost, category [member]
member
Expiry date 2015-01-01 IFRS 7.8 fDisclosure, Effective 2015-01-01 IFRS 7.8 gDisclosure
Disclosure of financial liabilities [line items]
line items
Financial liabilities
X instant, credit
IFRS 7.25Disclosure
Financial liabilities, at fair value
X instant, credit
IFRS 7.25Disclosure
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, first application of IFRS 9
X instant, credit
Effective 2015-01-01 IFRS 7.44I cDisclosure
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, first application of IFRS 9
X instant, credit
Effective 2015-01-01 IFRS 7.44I cDisclosure
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, first application of IFRS 9
X instant, credit
Effective 2015-01-01 IFRS 7.44I cDisclosure
Designated loans or receivables at fair value through profit or loss [abstract]
Maximum exposure to credit risk of loans or receivables
X instant
Expiry date 2015-01-01 IFRS 7.9 aDisclosure
Amount by which loans or receivables related credit derivatives or similar instruments mitigate maximum exposure to credit risk
X instant
Expiry date 2015-01-01 IFRS 7.9 bDisclosure
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets
X duration, debit
Expiry date 2015-01-01 IFRS 7.9 cDisclosure
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets
X instant, debit
Expiry date 2015-01-01 IFRS 7.9 cDisclosure
Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments
X duration
Expiry date 2015-01-01 IFRS 7.9 dDisclosure
Accumulated increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments
X instant
Expiry date 2015-01-01 IFRS 7.9 dDisclosure
Financial assets designated as measured at fair value [abstract]
Maximum exposure to credit risk of financial assets designated as measured at fair value
X instant
Effective 2015-01-01 IFRS 7.9 aDisclosure
Amount by which financial assets related credit derivatives or similar instruments mitigate maximum exposure to credit risk
X instant
Effective 2015-01-01 IFRS 7.9 bDisclosure
Increase (decrease) in fair value of financial assets, attributable to changes in credit risk of financial assets
X duration, debit
Effective 2015-01-01 IFRS 7.9 cDisclosure
Accumulated increase (decrease) in fair value of financial assets, attributable to changes in credit risk of financial assets
X instant, debit
Effective 2015-01-01 IFRS 7.9 cDisclosure
Increase (decrease) in fair value of financial assets related credit derivatives or similar instruments
X duration
Effective 2015-01-01 IFRS 7.9 dDisclosure
Accumulated increase (decrease) in fair value of financial assets related credit derivatives or similar instruments
X instant
Effective 2015-01-01 IFRS 7.9 dDisclosure
Designated financial liabilities at fair value through profit or loss [abstract]
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
X duration, credit
Effective 2015-01-01 IFRS 7.10A aDisclosure, Expiry date 2015-01-01 IFRS 7.10 aDisclosure
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
X instant, credit
Effective 2015-01-01 IFRS 7.10A aDisclosure, IFRS 7.10 aDisclosure
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation
X instant
Effective 2015-01-01 IFRS 7.10A bDisclosure, IFRS 7.10 bDisclosure
Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
X duration
Effective 2015-01-01 IFRS 7.10 cDisclosure
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
text
Effective 2015-01-01 IFRS 7.10 cDisclosure
Amount presented in other comprehensive income realised at derecognition
X duration
Effective 2015-01-01 IFRS 7.10 dDisclosure
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk
text
IFRS 7.11 aDisclosure
Description of reasons and factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented
text
IFRS 7.11 bDisclosure
Description of methodology used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss
text
Effective 2015-01-01 IFRS 7.11 cDisclosure
Description of investments in equity designated as measured at fair value through other comprehensive income
text
Effective 2015-01-01 IFRS 7.11A aDisclosure
Description of reason for using presentation alternative
text
Effective 2015-01-01 IFRS 7.11A bDisclosure
Disclosure of fair value of investment in equity instruments designated as measured at fair value through other comprehensive income [text block]
text block
Effective 2015-01-01 IFRS 7.11A cDisclosure
Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive income [abstract]
Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive income [table]
table
Effective 2015-01-01 IFRS 7.11A cDisclosure
Investments in equity instruments measured at fair value through other comprehensive income [axis]
axis
Effective 2015-01-01 IFRS 7.11A cDisclosure
Investments in equity instruments measured at fair value through other comprehensive income [member]
member [default]
Effective 2015-01-01 IFRS 7.11A cDisclosure
Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive income [line items]
line items
Fair value of investments in equity instruments designated as measured at fair value through other comprehensive income
X instant, debit
Effective 2015-01-01 IFRS 7.11A cDisclosure
Dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive income, held at end of reporting period
X duration, credit
Effective 2015-01-01 IFRS 7.11A dDisclosure
Dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive income, derecognised during period
X duration, credit
Effective 2015-01-01 IFRS 7.11A dDisclosure
Explanation of transfers of cumulative gain or loss within equity of investments in equity designated as measured at fair value through other comprehensive income
text
Effective 2015-01-01 IFRS 7.11A eDisclosure
Description of reason for disposing of investments in equity instruments measured at fair value through other comprehensive income
text
Effective 2015-01-01 IFRS 7.11B aDisclosure
Fair value of investments in equity instruments measured at fair value through other comprehensive income at date of derecognition
X instant, debit
Effective 2015-01-01 IFRS 7.11B bDisclosure
Cumulative gain (loss) on disposal of investments in equity instruments designated as measured at fair value through other comprehensive income
X duration, credit
Effective 2015-01-01 IFRS 7.11B cDisclosure
Reclassification out of financial assets at fair value through profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.12Disclosure, Expiry date 2015-01-01 IFRS 7.12A aDisclosure
Reclassification into financial assets at fair value through profit or loss
X duration, debit
Expiry date 2015-01-01 IFRS 7.12Disclosure
Reclassification out of available-for-sale financial assets
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A aDisclosure, Expiry date 2015-01-01 IFRS 7.12Disclosure
Reclassification into available-for-sale financial assets
X duration, debit
Expiry date 2015-01-01 IFRS 7.12Disclosure
Reclassification out of held-to-maturity investments
X duration, credit
Expiry date 2015-01-01 IFRS 7.12Disclosure
Reclassification into held-to-maturity investments
X duration, debit
Expiry date 2015-01-01 IFRS 7.12Disclosure
Reclassification out of loans and receivables
X duration, credit
Expiry date 2015-01-01 IFRS 7.12Disclosure
Reclassification into loans and receivables
X duration, debit
Expiry date 2015-01-01 IFRS 7.12Disclosure
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount
X instant, debit
Expiry date 2015-01-01 IFRS 7.12A bDisclosure
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value
X instant, debit
Expiry date 2015-01-01 IFRS 7.12A bDisclosure
Financial assets reclassified out of available-for-sale financial assets, carrying amount
X instant, debit
Expiry date 2015-01-01 IFRS 7.12A bDisclosure
Financial assets reclassified out of available-for-sale financial assets, at fair value
X instant, debit
Expiry date 2015-01-01 IFRS 7.12A bDisclosure
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss
text
Expiry date 2015-01-01 IFRS 7.12A cDisclosure
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A dDisclosure
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A dDisclosure
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A eDisclosure
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A eDisclosure
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A eDisclosure
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A eDisclosure
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A eDisclosure
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.12A eDisclosure
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
X duration, debit
Expiry date 2015-01-01 IFRS 7.12A eDisclosure
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
X duration, debit
Expiry date 2015-01-01 IFRS 7.12A eDisclosure
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss
X.XX
Expiry date 2015-01-01 IFRS 7.12A fDisclosure
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss
X duration, debit
Expiry date 2015-01-01 IFRS 7.12A fDisclosure
Effective interest rate of financial assets reclassified out of available-for-sale financial assets
X.XX
Expiry date 2015-01-01 IFRS 7.12A fDisclosure
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets
X duration, debit
Expiry date 2015-01-01 IFRS 7.12A fDisclosure
Date of reclassification of financial assets due to change in business model
yyyy-mm-dd
Effective 2015-01-01 IFRS 7.12B aDisclosure
Explanation of change in business model for managing financial assets
text
Effective 2015-01-01 IFRS 7.12B bDisclosure
Description of effect of changing business model for managing financial assets on financial statements
text
Effective 2015-01-01 IFRS 7.12B bDisclosure
Reclassification of financial assets out of measured at amortised cost into measured at fair value
X duration
Effective 2015-01-01 IFRS 7.12B cDisclosure
Reclassification of financial assets out of measured at fair value into measured at amortised cost
X duration
Effective 2015-01-01 IFRS 7.12B cDisclosure
Effective interest rate determined on date of reclassification
X.XX
Effective 2015-01-01 IFRS 7.12C aDisclosure
Interest income (expense) recognised for assets reclassified into measured at amortised cost
X duration, credit
Effective 2015-01-01 IFRS 7.12C bDisclosure
Fair value of financial assets reclassified as measured at amortised cost
X instant, debit
Effective 2015-01-01 IFRS 7.12D aDisclosure
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified
X duration, credit
Effective 2015-01-01 IFRS 7.12D bDisclosure
Disclosure of offsetting of financial assets and financial liabilities [text block]
text block
Effective 2013-01-01 IFRS 7 - Offsetting financial assets and financial liabilitiesDisclosure
Disclosure of offsetting of financial assets [text block]
text block
Effective 2013-01-01 IFRS 7.13CDisclosure
Disclosure of offsetting of financial assets [abstract]
Disclosure of offsetting of financial assets [table]
table
Effective 2013-01-01 IFRS 7.13CDisclosure
Types of financial assets [axis]
axis
Effective 2013-01-01 IFRS 7.B51Disclosure, Effective 2013-01-01 IFRS 7.B52Disclosure
Financial assets, type [member]
member [default]
Effective 2013-01-01 IFRS 7.B52Disclosure, Effective 2013-01-01 IFRS 7.B51Disclosure
Counterparties [axis]
axis
Effective 2013-01-01 IFRS 7.B52Disclosure
Counterparties [member]
member [default]
Effective 2013-01-01 IFRS 7.B52Disclosure
Individually insignificant counterparties [member]
member
Effective 2013-01-01 IFRS 7.B52Disclosure
Disclosure of offsetting of financial assets [line items]
line items
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
X instant, debit
Effective 2013-01-01 IFRS 7.13C aDisclosure
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
(X) instant, credit
Effective 2013-01-01 IFRS 7.13C bDisclosure
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
X instant, debit
Effective 2013-01-01 IFRS 7.13C cDisclosure
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets
(X) instant, credit
Effective 2013-01-01 IFRS 7.IG40DExample, Effective 2013-01-01 IFRS 7.IG40EExample
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets
(X) instant, credit
Effective 2013-01-01 IFRS 7.IG40DExample, Effective 2013-01-01 IFRS 7.IG40EExample
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets
(X) instant, credit
Effective 2013-01-01 IFRS 7.13C dDisclosure
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
X instant, debit
Effective 2013-01-01 IFRS 7.13C eDisclosure
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement
text
Effective 2013-01-01 IFRS 7.13EDisclosure
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
text
Effective 2013-01-01 IFRS 7.B42Disclosure
Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]
text block
Effective 2013-01-01 IFRS 7.B46Disclosure
Disclosure of offsetting of financial liabilities [text block]
text block
Effective 2013-01-01 IFRS 7.13CDisclosure
Disclosure of offsetting of financial liabilities [abstract]
Disclosure of offsetting of financial liabilities [table]
table
Effective 2013-01-01 IFRS 7.13CDisclosure
Types of financial liabilities [axis]
axis
Effective 2013-01-01 IFRS 7.B51Disclosure, Effective 2013-01-01 IFRS 7.B52Disclosure
Financial liabilities, type [member]
member [default]
Effective 2013-01-01 IFRS 7.B52Disclosure, Effective 2013-01-01 IFRS 7.B51Disclosure
Counterparties [axis]
axis
Effective 2013-01-01 IFRS 7.B52Disclosure
Counterparties [member]
member [default]
Effective 2013-01-01 IFRS 7.B52Disclosure
Individually insignificant counterparties [member]
member
Effective 2013-01-01 IFRS 7.B52Disclosure
Disclosure of offsetting of financial liabilities [line items]
line items
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
X instant, credit
Effective 2013-01-01 IFRS 7.13C aDisclosure
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
(X) instant, debit
Effective 2013-01-01 IFRS 7.13C bDisclosure
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
X instant, credit
Effective 2013-01-01 IFRS 7.13C cDisclosure
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
(X) instant, debit
Effective 2013-01-01 IFRS 7.IG40EExample, Effective 2013-01-01 IFRS 7.IG40DExample
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
(X) instant, debit
Effective 2013-01-01 IFRS 7.IG40EExample, Effective 2013-01-01 IFRS 7.IG40DExample
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
(X) instant, debit
Effective 2013-01-01 IFRS 7.13C dDisclosure
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
X instant, credit
Effective 2013-01-01 IFRS 7.13C eDisclosure
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement
text
Effective 2013-01-01 IFRS 7.13EDisclosure
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
text
Effective 2013-01-01 IFRS 7.B42Disclosure
Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]
text block
Effective 2013-01-01 IFRS 7.B46Disclosure
Financial assets pledged as collateral for liabilities or contingent liabilities
X instant, debit
IFRS 7.14 aDisclosure
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
text
IFRS 7.14 bDisclosure
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value
X instant, debit
IFRS 7.15 aDisclosure
Collateral sold or repledged in absence of default by owner of collateral, at fair value
X instant, debit
IFRS 7.15 bDisclosure
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
text
IFRS 7.15 bDisclosure
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral
text
IFRS 7.15 cDisclosure
Description of compound financial instruments with multiple embedded derivatives
text
IFRS 7.17Disclosure
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
text
IFRS 7.18 aDisclosure
Loans payable in default
X instant, credit
IFRS 7.18 bDisclosure
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
text
IFRS 7.18 cDisclosure
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable
text
IFRS 7.19Disclosure
Loans payable in breach which permitted lender to demand accelerated repayment
X instant, credit
IFRS 7.19Disclosure
Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
text
IFRS 7.19Disclosure
Income, expense, gains or losses of financial instruments [abstract]
Gains (losses) on financial instruments [abstract]
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 a (i)Disclosure
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value
X duration, credit
Effective 2015-01-01 IFRS 7.20 a (i)Disclosure
Total gains (losses) on financial assets at fair value through profit or loss
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading
X duration, credit
IFRS 7.20 a (i)Disclosure
Total gains (losses) on financial liabilities at fair value through profit or loss
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) on held-to-maturity investments
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 a (iii)Disclosure
Gains (losses) on loans and receivables
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 a (iv)Disclosure
Gains (losses) on available-for-sale financial assets
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 a (ii)Disclosure
Gains (losses) on remeasuring available-for-sale financial assets, before tax
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2015-01-01 IAS 1.91 bDisclosure
Reclassification adjustments on available-for-sale financial assets, before tax
X duration, debit
Expiry date 2015-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2015-01-01 IAS 1.92Disclosure
Gains (losses) on financial liabilities at amortised cost
X duration, credit
IFRS 7.20 a (v)Disclosure
Gains (losses) on financial assets at amortised cost
X duration, credit
Effective 2015-01-01 IFRS 7.20 a (vi)Disclosure
Gains (losses) on financial assets at fair value through other comprehensive income
X duration, credit
Effective 2015-01-01 IFRS 7.20 a (vii)Disclosure
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
Interest income for financial assets not at fair value through profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 bDisclosure
Interest expense for financial liabilities not at fair value through profit or loss
X duration, debit
IFRS 7.20 bDisclosure
Interest income for financial assets measured at amortised cost
X duration, credit
Effective 2015-01-01 IFRS 7.20 bDisclosure
Fee income and expense [abstract]
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss
X duration, credit
Expiry date 2015-01-01 IFRS 7.20 c (i)Disclosure
Fee income (expense) arising from trust and fiduciary activities
X duration, credit
IFRS 7.20 c (ii)Disclosure
Fee income arising from financial assets measured at amortised cost
X duration, credit
Effective 2015-01-01 IFRS 7.20 c (i)Disclosure
Fee expense arising from financial liabilities not at fair value through profit or loss
X duration, debit
Effective 2015-01-01 IFRS 7.20 c (i)Disclosure
Interest income on impaired financial assets accrued [abstract]
Interest income on impaired financial assets accrued
X duration, credit
IFRS 7.20 dDisclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
Gains arising from derecognition of financial assets measured at amortised cost
X duration, credit
Effective 2015-01-01 IFRS 7.20ADisclosure
Losses arising from derecognition of financial assets measured at amortised cost
(X) duration, debit
Effective 2015-01-01 IFRS 7.20ADisclosure
Net gain (loss) arising from derecognition of financial assets measured at amortised cost
X duration, credit
IAS 1.82 aaDisclosure
Description of reason for derecognition of financial assets measured at amortised cost
text
Effective 2015-01-01 IFRS 7.20ADisclosure
Disclosure of hedge accounting [text block]
text block
IFRS 7.22Disclosure
Disclosure of detailed information about hedges [text block]
text block
IFRS 7.22Disclosure
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]
table
IFRS 7.22Disclosure
Types of hedges [axis]
axis
IFRS 7.22Disclosure
Hedges [member]
member [default]
IFRS 7.22Disclosure
Fair value hedges [member]
member
IAS 39.86 aDisclosure
Cash flow hedges [member]
member
IAS 39.86 bDisclosure
Hedges of net investment in foreign operations [member]
member
IAS 39.86 cDisclosure
Disclosure of detailed information about hedges [line items]
line items
Description of type of hedge
text
IFRS 7.22 aDisclosure
Description of financial instruments designated as hedging instruments
text
IFRS 7.22 bDisclosure
Financial instruments designated as hedging instruments, at fair value
X instant
IFRS 7.22 bDisclosure
Description of nature of risks being hedged
text
IFRS 7.22 cDisclosure
Description of periods when cash flows expected to occur
text
IFRS 7.23 aDisclosure
Description of periods when cash flows affect profit or loss
text
IFRS 7.23 aDisclosure
Description of forecast transactions for which hedge accounting previously used but transaction is no longer expected to occur
text
IFRS 7.23 bDisclosure
Gains (losses) on hedging instrument, fair value hedges
X duration, credit
IFRS 7.24 a (i)Disclosure
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
X duration, credit
IFRS 7.24 a (ii)Disclosure
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
X duration, credit
IFRS 7.24 bDisclosure
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss
X duration, credit
IFRS 7.24 cDisclosure
Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]
text block
IFRS 7.30Disclosure
Description of information where fair value disclosures not required
text
IFRS 7.30 aDisclosure
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
text
IFRS 7.30 bDisclosure
Information about market for financial instruments
text
IFRS 7.30 cDisclosure
Information about whether and how entity intends to dispose of financial instruments
text
IFRS 7.30 dDisclosure
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
text
IFRS 7.30 eDisclosure
Financial instruments whose fair value previously could not be reliably measured at time of derecognition
X instant
IFRS 7.30 eDisclosure
Gain (loss) recognised on financial instruments whose fair value previously could not be reliably measured
X duration, credit
IFRS 7.30 eDisclosure
Disclosure of nature and extent of risks arising from financial instruments [text block]
text block
IFRS 7.31Disclosure
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Disclosure of nature and extent of risks arising from financial instruments [table]
table
IFRS 7.33Disclosure, IFRS 7.34Disclosure
Types of risks [axis]
axis
IFRS 7.33Disclosure, IFRS 7.34Disclosure
Risks [member]
member [default]
IFRS 7.33Disclosure, IFRS 7.34Disclosure
Credit risk [member]
member
IFRS 7.32Example
Liquidity risk [member]
member
IFRS 7.32Example
Market risk [member]
member
IFRS 7.32Example
Currency risk [member]
member
IFRS 7 - Defined termsDisclosure
Interest rate risk [member]
member
IFRS 7 - Defined termsDisclosure
Other price risk [member]
member
IFRS 7 - Defined termsDisclosure
Equity price risk [member]
member
IFRS 7.IG32Example
Commodity price risk [member]
member
IFRS 7.IG32Example
Prepayment risk [member]
member
IFRS 7.IG32Example
Residual value risk [member]
member
IFRS 7.IG32Example
Risk diversification effect [member]
member
IFRS 7.32Common practice
Disclosure of nature and extent of risks arising from financial instruments [line items]
line items
Description of exposure to risk
text
IFRS 7.33 aDisclosure
Description of objectives, policies and processes for managing risk
text
IFRS 7.33 bDisclosure
Methods used to measure risk
text
IFRS 7.33 bDisclosure
Description of changes in exposure to risk
text
IFRS 7.33 cDisclosure
Description of changes in objectives, policies and processes for managing risk
text
IFRS 7.33 cDisclosure
Description of changes in methods used to measure risk
text
IFRS 7.33 cDisclosure
Summary quantitative data about entity's exposure to risk [text block]
text block
IFRS 7.34 aDisclosure
Description of concentrations of risk
text
IFRS 7.34 cDisclosure
Description of how management determines concentrations
text
IFRS 7.B8 aDisclosure
Description of shared characteristic for concentration
text
IFRS 7.B8 bDisclosure
Risk exposure associated with instruments sharing characteristic
X instant
IFRS 7.B8 cDisclosure
Additional information about entity exposure to risk
text
IFRS 7.35Disclosure
Sensitivity analysis for types of market risk [text block]
text block
IFRS 7.40 aDisclosure
Disclosure of financial assets that are either past due or impaired [text block]
text block
IFRS 7.37Disclosure
Disclosure of financial assets that are either past due or impaired [abstract]
Disclosure of financial assets that are either past due or impaired [table]
table
IFRS 7.37Disclosure
Classes of financial assets [axis]
axis
IFRS 7.6Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, IAS 36.127Example
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample
Consumer loans [member]
member
IFRS 7.IG40BExample
Corporate loans [member]
member
IAS 1.112 cCommon practice
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Derivatives [member]
member
Expiry date 2013-01-01 IFRS 7.IG13AExample, Effective 2013-01-01 IFRS 13.IE60Example, IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample, Expiry date 2013-01-01 IFRS 7.IG13AExample
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Impairment of financial assets [axis]
axis
IFRS 7.37Disclosure
Entity's total for impairment of financial assets [member]
member [default]
IFRS 7.37Disclosure
Financial assets neither past due nor impaired [member]
member
IFRS 7.37Common practice
Financial assets past due but not impaired [member]
member
IFRS 7.37 aDisclosure
Financial assets impaired [member]
member
IFRS 7.37Common practice
Financial assets individually assessed for credit losses [member]
member
IFRS 7.37 bDisclosure
Financial assets collectively assessed for credit losses [member]
member
IFRS 7.37Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IFRS 7.IG29Common practice, IAS 38.118 cDisclosure, IAS 17.32Disclosure, IAS 41.54 fDisclosure, IAS 40.79 dDisclosure, IAS 41.50Disclosure, IAS 40.79 cDisclosure, IAS 16.73 eDisclosure, IAS 38.118 eDisclosure, IAS 40.76Disclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure
Carrying amount [member]
member [default]
IAS 41.50Disclosure, IFRS 7.IG29 aExample, IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, IAS 16.73 eDisclosure, IAS 38.118 eDisclosure, IAS 40.76Disclosure, IAS 40.79 dDisclosure
Gross carrying amount [member]
member
IAS 16.73 dDisclosure, IAS 38.118 cDisclosure, IAS 17.32Disclosure, IAS 40.76 cDisclosure, IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
IAS 41.54 fDisclosure, IFRS 7.IG29 bExample, IAS 16.75 bDisclosure, IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, IAS 38.118 cDisclosure, IAS 16.73 dDisclosure, IAS 40.76 cDisclosure
Maturity [axis]
axis
IAS 17.35 aDisclosure, IFRS 7.42E eDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure, IAS 17.31 bDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure
Aggregated time bands [member]
member [default]
IFRS 7.B35Example, IAS 17.47 aDisclosure, IAS 17.35 aDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure, IAS 17.31 bDisclosure, IAS 1.61Disclosure
Not later than three months [member]
member
IFRS 7.IG28 aExample
Not later than one month [member]
member
IFRS 7.B35 aExample, IFRS 7.B11 aExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B35 cExample, IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.IG28 cExample, IFRS 7.B35 dExample
Later than one year [member]
member
IAS 1.61 bDisclosure, IFRS 7.IG28 dExample
Later than one year and not later than five years [member]
member
IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.47 a (ii)Disclosure, IAS 17.56 a (ii)Disclosure
Later than one year and not later than three years [member]
member
IFRS 7.B35 eExample
Later than three years and not later than five years [member]
member
IFRS 7.B35 fExample
Later than five years [member]
member
IAS 17.56 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, IAS 17.35 a (iii)Disclosure, IAS 17.47 a (iii)Disclosure
Disclosure of financial assets that are either past due or impaired [line items]
line items
Financial assets
X instant, debit
IFRS 7.25Disclosure
Analysis of age of financial assets that are past due but not impaired [text block]
text block
IFRS 7.37 aDisclosure
Analysis of financial assets that are individually determined to be impaired [text block]
text block
IFRS 7.37 bDisclosure
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired
text
IFRS 7.IG29 cExample
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements
X instant, debit
IFRS 7.IG29 cExample
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
text
IFRS 7.38 aDisclosure
Assets obtained by taking possession of collateral or calling on other credit enhancements
X instant, debit
IFRS 7.38 aDisclosure
Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]
text block
IFRS 7.38 bDisclosure
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
text block
IFRS 7.39 aDisclosure
Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
Disclosure of maturity analysis for non-derivative financial liabilities [table]
table
IFRS 7.39 aDisclosure
Maturity [axis]
axis
IAS 17.35 aDisclosure, IFRS 7.42E eDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure, IAS 17.31 bDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure
Aggregated time bands [member]
member [default]
IFRS 7.B35Example, IAS 17.47 aDisclosure, IAS 17.35 aDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure, IAS 17.31 bDisclosure, IAS 1.61Disclosure
Not later than three months [member]
member
IFRS 7.IG28 aExample
Not later than one month [member]
member
IFRS 7.B35 aExample, IFRS 7.B11 aExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B35 cExample, IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.IG28 cExample, IFRS 7.B35 dExample
Later than one year [member]
member
IAS 1.61 bDisclosure, IFRS 7.IG28 dExample
Later than one year and not later than five years [member]
member
IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.47 a (ii)Disclosure, IAS 17.56 a (ii)Disclosure
Later than one year and not later than three years [member]
member
IFRS 7.B35 eExample
Later than three years and not later than five years [member]
member
IFRS 7.B35 fExample
Later than five years [member]
member
IAS 17.56 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, IAS 17.35 a (iii)Disclosure, IAS 17.47 a (iii)Disclosure
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
line items
Non-derivative financial liabilities, undiscounted cash flows
X instant, credit
IFRS 7.39 aDisclosure
Gross finance lease obligations
X instant, credit
IFRS 7.B11D aExample
Disclosure of maturity analysis for derivative financial liabilities [text block]
text block
IFRS 7.39 bDisclosure
Disclosure of maturity analysis for derivative financial liabilities [abstract]
Disclosure of maturity analysis for derivative financial liabilities [table]
table
IFRS 7.39 bDisclosure
Maturity [axis]
axis
IAS 17.35 aDisclosure, IFRS 7.42E eDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure, IAS 17.31 bDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure
Aggregated time bands [member]
member [default]
IFRS 7.B35Example, IAS 17.47 aDisclosure, IAS 17.35 aDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure, IAS 17.31 bDisclosure, IAS 1.61Disclosure
Not later than three months [member]
member
IFRS 7.IG28 aExample
Not later than one month [member]
member
IFRS 7.B35 aExample, IFRS 7.B11 aExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B35 cExample, IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.IG28 cExample, IFRS 7.B35 dExample
Later than one year [member]
member
IAS 1.61 bDisclosure, IFRS 7.IG28 dExample
Later than one year and not later than five years [member]
member
IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.47 a (ii)Disclosure, IAS 17.56 a (ii)Disclosure
Later than one year and not later than three years [member]
member
IFRS 7.B35 eExample
Later than three years and not later than five years [member]
member
IFRS 7.B35 fExample
Later than five years [member]
member
IAS 17.56 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, IAS 17.35 a (iii)Disclosure, IAS 17.47 a (iii)Disclosure
Disclosure of maturity analysis for derivative financial liabilities [line items]
line items
Derivative financial liabilities, undiscounted cash flows
X instant, credit
IFRS 7.39 bDisclosure
Prices specified in forward agreements to purchase financial assets for cash
X instant, credit
IFRS 7.B11D bExample
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged
X instant, credit
IFRS 7.B11D cExample
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged
X instant, credit
IFRS 7.B11D dExample
Gross loan commitments
X instant, credit
IFRS 7.B11D eExample
Disclosure of how entity manages liquidity risk [text block]
text block
IFRS 7.39 cDisclosure
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]
table
IFRS 7.B11EDisclosure
Maturity [axis]
axis
IAS 17.35 aDisclosure, IFRS 7.42E eDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure, IAS 17.31 bDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure
Aggregated time bands [member]
member [default]
IFRS 7.B35Example, IAS 17.47 aDisclosure, IAS 17.35 aDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure, IAS 17.31 bDisclosure, IAS 1.61Disclosure
Not later than three months [member]
member
IFRS 7.IG28 aExample
Not later than one month [member]
member
IFRS 7.B35 aExample, IFRS 7.B11 aExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B35 cExample, IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.IG28 cExample, IFRS 7.B35 dExample
Later than one year [member]
member
IAS 1.61 bDisclosure, IFRS 7.IG28 dExample
Later than one year and not later than five years [member]
member
IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.47 a (ii)Disclosure, IAS 17.56 a (ii)Disclosure
Later than one year and not later than three years [member]
member
IFRS 7.B35 eExample
Later than three years and not later than five years [member]
member
IFRS 7.B35 fExample
Later than five years [member]
member
IAS 17.56 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, IAS 17.35 a (iii)Disclosure, IAS 17.47 a (iii)Disclosure
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
line items
Financial assets held for managing liquidity risk
X instant, debit
IFRS 7.B11EDisclosure
Description of methods and assumptions used in preparing sensitivity analysis
text
IFRS 7.40 bDisclosure
Description of changes in methods and assumptions used in preparing sensitivity analysis
text
IFRS 7.40 cDisclosure
Description of reason for change in methods and assumptions used in preparing sensitivity analysis
text
IFRS 7.40 cDisclosure
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables
text
IFRS 7.41 aDisclosure
Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved
text
IFRS 7.41 bDisclosure
Value at risk
X instant
IFRS 7.41Common practice
Description of fact and reason why sensitivity analyses are unrepresentative
text
IFRS 7.42Disclosure
Disclosure of transfers of financial assets [text block]
text block
IFRS 7 - Transfers of financial assetsDisclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
text block
IFRS 7.42DDisclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
table
IFRS 7.42DDisclosure
Transferred financial assets that are not derecognised in their entirety [axis]
axis
IFRS 7.42DDisclosure
Transferred financial assets that are not derecognised in their entirety [member]
member [default]
IFRS 7.42DDisclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
line items
Description of nature of transferred financial assets that are not derecognised in their entirety
text
IFRS 7.42D aDisclosure
Description of nature of risks and rewards of ownership to which entity is exposed
text
IFRS 7.42D bDisclosure
Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities
text
IFRS 7.42D cDisclosure
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
Fair value of transferred financial assets that are not derecognised in their entirety
X instant, debit
IFRS 7.42D dDisclosure
Fair value of associated financial liabilities
(X) instant, credit
IFRS 7.42D dDisclosure
Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
X instant, debit
IFRS 7.42D dDisclosure
Assets that entity continues to recognise
X instant, debit
IFRS 7.42D eDisclosure
Associated liabilities that entity continues to recognise
X instant, credit
IFRS 7.42D eDisclosure
Original assets before transfer
X instant, debit
IFRS 7.42D fDisclosure
Assets that entity continues to recognise to extent of continuing involvement
X instant, debit
IFRS 7.42D fDisclosure
Associated liabilities that entity continues to recognise to extent of continuing involvement
X instant, credit
IFRS 7.42D fDisclosure
Disclosure of continuing involvement in derecognised financial assets [text block]
text block
IFRS 7.42EDisclosure, IFRS 7.42GDisclosure
Disclosure of continuing involvement in derecognised financial assets [abstract]
Disclosure of continuing involvement in derecognised financial assets [table]
table
IFRS 7.42GDisclosure, IFRS 7.42EDisclosure
Continuing involvement in derecognised financial assets by type of instrument [axis]
axis
IFRS 7.B33Example
Types of instrument [member]
member [default]
IFRS 7.B33Example
Written put options [member]
member
IFRS 7.IG40BExample
Purchased call options [member]
member
IFRS 7.IG40BExample
Guarantees [member]
member
IFRS 7.B33Example
Continuing involvement in derecognised financial assets by type of transfer [axis]
axis
IFRS 7.B33Example
Types of transfer [member]
member [default]
IFRS 7.B33Example
Securities lending [member]
member
IFRS 7.IG40BExample, IFRS 7.B33Example
Factoring of receivables [member]
member
IFRS 7.B33Example
Securitisations [member]
member
IFRS 7.B33Example
Disclosure of continuing involvement in derecognised financial assets [line items]
line items
Recognised assets representing continuing involvement in derecognised financial assets
X instant, debit
IFRS 7.42E aDisclosure
Recognised liabilities representing continuing involvement in derecognised financial assets
X instant, credit
IFRS 7.42E aDisclosure
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets
text
IFRS 7.42E aDisclosure
Fair value of assets representing continuing involvement in derecognised financial assets
X instant, debit
IFRS 7.42E bDisclosure
Fair value of liabilities representing continuing involvement in derecognised financial assets
X instant, credit
IFRS 7.42E bDisclosure
Maximum exposure to loss from continuing involvement
X instant
IFRS 7.42E cDisclosure
Information about how maximum exposure to loss from continuing involvement is determined
text
IFRS 7.42E cDisclosure
Undiscounted cash outflow required to repurchase derecognised financial assets
X instant, credit
IFRS 7.42E dDisclosure
Other amounts payable to transferee in respect of transferred assets
X instant, credit
IFRS 7.42E dDisclosure
Qualitative information about continuing involvement in derecognised financial assets
text
IFRS 7.42E fDisclosure
Gain (loss) of derecognised financial assets at date of transfer
X duration, credit
IFRS 7.42G aDisclosure
Income from continuing involvement in derecognised financial assets
X duration, credit
IFRS 7.42G bDisclosure
Income from continuing involvement in derecognised financial assets cumulatively recognised
X instant, credit
IFRS 7.42G bDisclosure
Expense from continuing involvement in derecognised financial assets
X duration, debit
IFRS 7.42G bDisclosure
Expense from continuing involvement in derecognised financial assets cumulatively recognised
X instant, debit
IFRS 7.42G bDisclosure
Explanation when greatest transfer activity took place
text
IFRS 7.42G c (i)Disclosure
Gain (loss) from transfer activity during period representing greatest transfer activity
X duration, credit
IFRS 7.42G c (ii)Disclosure
Proceeds from transfer activity during period representing greatest transfer activity
X duration, debit
IFRS 7.42G c (iii)Disclosure
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]
text block
IFRS 7.42E eDisclosure
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]
table
IFRS 7.42E eDisclosure
Maturity [axis]
axis
IAS 17.35 aDisclosure, IFRS 7.42E eDisclosure, IAS 1.61Disclosure, IAS 17.47 aDisclosure, IAS 17.31 bDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure
Aggregated time bands [member]
member [default]
IFRS 7.B35Example, IAS 17.47 aDisclosure, IAS 17.35 aDisclosure, IFRS 7.B11Example, IAS 17.56 aDisclosure, IAS 17.31 bDisclosure, IAS 1.61Disclosure
Not later than three months [member]
member
IFRS 7.IG28 aExample
Not later than one month [member]
member
IFRS 7.B35 aExample, IFRS 7.B11 aExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B35 cExample, IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.IG28 cExample, IFRS 7.B35 dExample
Later than one year [member]
member
IAS 1.61 bDisclosure, IFRS 7.IG28 dExample
Later than one year and not later than five years [member]
member
IAS 17.35 a (ii)Disclosure, IAS 17.31 b (ii)Disclosure, IFRS 7.B11 dExample, IAS 17.47 a (ii)Disclosure, IAS 17.56 a (ii)Disclosure
Later than one year and not later than three years [member]
member
IFRS 7.B35 eExample
Later than three years and not later than five years [member]
member
IFRS 7.B35 fExample
Later than five years [member]
member
IAS 17.56 a (iii)Disclosure, IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, IAS 17.35 a (iii)Disclosure, IAS 17.47 a (iii)Disclosure
Continuing involvement in derecognised financial assets by type of instrument [axis]
axis
IFRS 7.B33Example
Types of instrument [member]
member [default]
IFRS 7.B33Example
Written put options [member]
member
IFRS 7.IG40BExample
Purchased call options [member]
member
IFRS 7.IG40BExample
Guarantees [member]
member
IFRS 7.B33Example
Continuing involvement in derecognised financial assets by type of transfer [axis]
axis
IFRS 7.B33Example
Types of transfer [member]
member [default]
IFRS 7.B33Example
Securities lending [member]
member
IFRS 7.IG40BExample, IFRS 7.B33Example
Factoring of receivables [member]
member
IFRS 7.B33Example
Securitisations [member]
member
IFRS 7.B33Example
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]
line items
Undiscounted cash outflow required to repurchase derecognised financial assets
X instant, credit
IFRS 7.42E dDisclosure
Other amounts payable to transferee in respect of transferred assets
X instant, credit
IFRS 7.42E dDisclosure
Explanation of first-time adoption of IFRS 9 [text block]
text block
Effective 2015-01-01 IFRS 7.44JDisclosure
Increase (decrease) in financial assets on basis of measurement category, first application of IFRS 9
X instant, debit
Effective 2015-01-01 IFRS 7.44T aDisclosure
Increase (decrease) in financial assets arising from change in measurement attribute, first application of IFRS 9
X instant, debit
Effective 2015-01-01 IFRS 7.44T bDisclosure
Increase (decrease) in financial liabilities on basis of measurement category, first application of IFRS 9
X instant, credit
Effective 2015-01-01 IFRS 7.44T aDisclosure
Increase (decrease) in financial liabilities arising from change in measurement attribute, first application of IFRS 9
X instant, credit
Effective 2015-01-01 IFRS 7.44T bDisclosure
Fair value of financial assets reclassified as measured at amortised cost, first application of IFRS 9
X instant, debit
Effective 2015-01-01 IFRS 7.44U aDisclosure
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified, first application of IFRS 9
X duration, credit
Effective 2015-01-01 IFRS 7.44U bDisclosure
Effective interest rate determined on date of reclassification of financial assets, first application of IFRS 9
X.XX
Effective 2015-01-01 IFRS 7.44U cDisclosure
Interest income (expense) recognised for financial assets reclassified into measured at amortised cost, first application of IFRS 9
X duration, credit
Effective 2015-01-01 IFRS 7.44U dDisclosure
Fair value of financial liabilities reclassified as measured at amortised cost, first application of IFRS 9
X instant, credit
Effective 2015-01-01 IFRS 7.44U aDisclosure
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified, first application of IFRS 9
X duration, credit
Effective 2015-01-01 IFRS 7.44U bDisclosure
Effective interest rate determined on date of reclassification of financial liabilities, first application of IFRS 9
X instant
Effective 2015-01-01 IFRS 7.44U cDisclosure
Interest income (expense) recognised for financial liabilities reclassified into measured at amortised cost, first application of IFRS 9
X duration, credit
Effective 2015-01-01 IFRS 7.44U dDisclosure
[823000] Notes - Fair value measurement
Disclosure of fair value measurement [text block]
text block
Effective 2013-01-01 IFRS 13 - DisclosureDisclosure
Disclosure of fair value measurement of assets [text block]
text block
Effective 2013-01-01 IFRS 13.93Disclosure
Disclosure of fair value measurement of assets [abstract]
Disclosure of fair value measurement of assets [table]
table
Effective 2013-01-01 IFRS 13.93Disclosure
Measurement [axis]
axis
IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
Recurring fair value measurement [member]
member
Effective 2013-01-01 IFRS 13.93 aDisclosure
Non-recurring fair value measurement [member]
member
Effective 2013-01-01 IFRS 13.93 aDisclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
member
Effective 2013-01-01 IFRS 13.97Disclosure
Classes of assets [axis]
axis
IAS 36.126Disclosure, IAS 17.31 aDisclosure, IAS 36.130 d (ii)Disclosure, Effective 2013-01-01 IFRS 13.93Disclosure
Assets [member]
member [default]
IAS 17.31 aDisclosure, Effective 2013-01-01 IFRS 13.93Disclosure, IAS 36.126Disclosure
Trading equity securities [member]
member
Effective 2013-01-01 IFRS 13.IE60Example
Other equity securities [member]
member
Effective 2013-01-01 IFRS 13.IE60Example
Debt securities [member]
member
Effective 2013-01-01 IFRS 13.IE60Example
Hedge fund investments [member]
member
Effective 2013-01-01 IFRS 13.IE60Example
Derivatives [member]
member
Expiry date 2013-01-01 IFRS 7.IG13AExample, Effective 2013-01-01 IFRS 13.IE60Example, IFRS 7.IG40BExample, Expiry date 2013-01-01 IFRS 7.IG13BExample
Investment property [member]
member
Effective 2013-01-01 IFRS 13.IE60Example, IAS 17.31 aDisclosure
Non-current assets held for sale [member]
member
IFRS 5.38Common practice, Effective 2013-01-01 IFRS 13.IE60Example
Levels of fair value hierarchy [axis]
axis
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IAS 19.142Disclosure
All levels of fair value hierarchy [member]
member [default]
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IAS 19.142Disclosure
Level 1 of fair value hierarchy [member]
member
Effective 2013-01-01 IAS 19.142Disclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
Level 2 of fair value hierarchy [member]
member
Effective 2013-01-01 IFRS 13.93 bDisclosure
Level 3 of fair value hierarchy [member]
member
Effective 2013-01-01 IFRS 13.93 bDisclosure
Disclosure of fair value measurement of assets [line items]
line items
Assets
X instant, debit
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 8.28 cDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Description of reasons for fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 aDisclosure
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period
X duration
Effective 2013-01-01 IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
text
Effective 2013-01-01 IFRS 13.93 cDisclosure
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period
X duration
Effective 2013-01-01 IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
text
Effective 2013-01-01 IFRS 13.93 cDisclosure
Description of policy for determining when transfers between levels are deemed to have occurred, assets
text
Effective 2013-01-01 IFRS 13.93 cDisclosure, Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure, Effective 2013-01-01 IFRS 13.95Disclosure
Description of valuation techniques used in fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 dDisclosure
Description of inputs used in fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 dDisclosure
Description of change in valuation technique used in fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 dDisclosure, Effective 2013-01-01 IAS 36.134 e (iiB)Disclosure
Description of reasons for change in valuation technique used in fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 dDisclosure, Effective 2013-01-01 IAS 36.134 e (iiB)Disclosure
Reconciliation of changes in fair value measurement, assets [abstract]
Assets at beginning of period
X instant, debit
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 8.28 cDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Changes in fair value measurement, assets [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, assets
X duration
Effective 2013-01-01 IFRS 13.93 e (i)Disclosure
Gains (losses) recognised in other comprehensive income, fair value measurement, assets
X duration
Effective 2013-01-01 IFRS 13.93 e (ii)Disclosure
Purchases, fair value measurement, assets
X duration, debit
Effective 2013-01-01 IFRS 13.93 e (iii)Disclosure
Sales, fair value measurement, assets
(X) duration, credit
Effective 2013-01-01 IFRS 13.93 e (iii)Disclosure
Issues, fair value measurement, assets
X duration, debit
Effective 2013-01-01 IFRS 13.93 e (iii)Disclosure
Settlements, fair value measurement, assets
(X) duration, credit
Effective 2013-01-01 IFRS 13.93 e (iii)Disclosure
Transfers into Level 3 of fair value hierarchy, assets
X duration, debit
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Transfers out of Level 3 of fair value hierarchy, assets
(X) duration, credit
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Total increase (decrease) in fair value measurement, assets
X duration, debit
Effective 2013-01-01 IFRS 13.93 eDisclosure
Assets at end of period
X instant, debit
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Expiry date 2013-01-01 IAS 28.37 iDisclosure, IFRS 8.28 cDisclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 e (i)Disclosure
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 e (ii)Disclosure
Description of reasons for transfers into Level 3 of fair value hierarchy, assets
text
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
text
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement
X duration, credit
Effective 2013-01-01 IFRS 13.93 fDisclosure
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement
text
Effective 2013-01-01 IFRS 13.93 fDisclosure
Description of valuation processes used in fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 gDisclosure
Description of group within entity that decides entity's valuation policies and procedures, assets
text
Effective 2013-01-01 IFRS 13.IE65 a (i)Example
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
text
Effective 2013-01-01 IFRS 13.IE65 a (ii)Example
Description of internal reporting procedures for discussing and assessing fair value measurements, assets
text
Effective 2013-01-01 IFRS 13.IE65 a (iii)Example
Description of frequency and methods for testing procedures of pricing models, assets
text
Effective 2013-01-01 IFRS 13.IE65 bExample
Description of process for analysing changes in fair value measurements, assets
text
Effective 2013-01-01 IFRS 13.IE65 cExample
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets
text
Effective 2013-01-01 IFRS 13.IE65 dExample
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.IE65 eExample
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
text
Effective 2013-01-01 IFRS 13.93 h (i)Disclosure
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets
text
Effective 2013-01-01 IFRS 13.93 h (i)Disclosure
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
text
Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure
Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets
X duration, debit
Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets
text
Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure
Description of fact that highest and best use of non-financial asset differs from current use
text
Effective 2013-01-01 IFRS 13.93 iDisclosure
Description of reason why non-financial asset is being used in manner different from highest and best use
text
Effective 2013-01-01 IFRS 13.93 iDisclosure
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]
text block
Effective 2013-01-01 IFRS 13.94Disclosure
Description of accounting policy decision to use exception in IFRS 13.48, assets
text
Effective 2013-01-01 IFRS 13.96Disclosure
Description of nature of class of assets measured at fair value
text
Effective 2013-01-01 IFRS 13.IE64 aExample
Description of how third-party information was taken into account when measuring fair value, assets
text
Effective 2013-01-01 IFRS 13.IE64 bExample
Disclosure of fair value measurement of liabilities [text block]
text block
Effective 2013-01-01 IFRS 13.93Disclosure
Disclosure of fair value measurement of liabilities [abstract]
Disclosure of fair value measurement of liabilities [table]
table
Effective 2013-01-01 IFRS 13.93Disclosure
Measurement [axis]
axis
IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
Recurring fair value measurement [member]
member
Effective 2013-01-01 IFRS 13.93 aDisclosure
Non-recurring fair value measurement [member]
member
Effective 2013-01-01 IFRS 13.93 aDisclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
member
Effective 2013-01-01 IFRS 13.97Disclosure
Classes of liabilities [axis]
axis
Effective 2013-01-01 IFRS 13.93Disclosure
Liabilities [member]
member [default]
Effective 2013-01-01 IFRS 13.93Disclosure
Levels of fair value hierarchy [axis]
axis
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IAS 19.142Disclosure
All levels of fair value hierarchy [member]
member [default]
Effective 2013-01-01 IFRS 13.93 bDisclosure, Effective 2013-01-01 IAS 19.142Disclosure
Level 1 of fair value hierarchy [member]
member
Effective 2013-01-01 IAS 19.142Disclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure
Level 2 of fair value hierarchy [member]
member
Effective 2013-01-01 IFRS 13.93 bDisclosure
Level 3 of fair value hierarchy [member]
member
Effective 2013-01-01 IFRS 13.93 bDisclosure
Disclosure of fair value measurement of liabilities [line items]
line items
Liabilities
X instant, credit
Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.55Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure
Description of reasons for fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 aDisclosure
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period
X duration
Effective 2013-01-01 IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
text
Effective 2013-01-01 IFRS 13.93 cDisclosure
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period
X duration
Effective 2013-01-01 IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
text
Effective 2013-01-01 IFRS 13.93 cDisclosure
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
text
Effective 2013-01-01 IFRS 13.95Disclosure, Effective 2013-01-01 IFRS 13.93 cDisclosure, Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Description of valuation techniques used in fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 dDisclosure
Description of inputs used in fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 dDisclosure
Description of change in valuation technique used in fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 dDisclosure
Description of reasons for change in valuation technique used in fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 dDisclosure
Reconciliation of changes in fair value measurement, liabilities [abstract]
Liabilities at beginning of period
X instant, credit
Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.55Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure
Changes in fair value measurement, liabilities [abstract]
Losses (gains) recognised in profit or loss, fair value measurement, liabilities
(X) duration
Effective 2013-01-01 IFRS 13.93 e (i)Disclosure
Losses (gains) recognised in other comprehensive income, fair value measurement, liabilities
(X) duration
Effective 2013-01-01 IFRS 13.93 e (ii)Disclosure
Purchases, fair value measurement, liabilities
X duration, credit
Effective 2013-01-01 IFRS 13.93 e (iii)Disclosure
Sales, fair value measurement, liabilities
(X) duration, debit
Effective 2013-01-01 IFRS 13.93 e (iii)Disclosure
Issues, fair value measurement, liabilities
X duration, credit
Effective 2013-01-01 IFRS 13.93 e (iii)Disclosure
Settlements, fair value measurement, liabilities
(X) duration, debit
Effective 2013-01-01 IFRS 13.93 e (iii)Disclosure
Transfers into Level 3 of fair value hierarchy, liabilities
X duration, credit
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Transfers out of Level 3 of fair value hierarchy, liabilities
(X) duration, debit
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Total increase (decrease) in fair value measurement, liabilities
X duration, credit
Effective 2013-01-01 IFRS 13.93 eDisclosure
Liabilities at end of period
X instant, credit
Expiry date 2013-01-01 IAS 28.37 iDisclosure, Effective 2013-01-01 IFRS 13.93 eDisclosure, Effective 2013-01-01 IFRS 13.93 bDisclosure, IFRS 8.28 dDisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 1.55Disclosure, Expiry date 2013-01-01 IAS 28.37 bDisclosure, IFRS 8.23Disclosure
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 e (i)Disclosure
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 e (ii)Disclosure
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
text
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
text
Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement
X duration, credit
Effective 2013-01-01 IFRS 13.93 fDisclosure
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement
text
Effective 2013-01-01 IFRS 13.93 fDisclosure
Description of valuation processes used in fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 gDisclosure
Description of group within entity that decides entity's valuation policies and procedures, liabilities
text
Effective 2013-01-01 IFRS 13.IE65 a (i)Example
Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
text
Effective 2013-01-01 IFRS 13.IE65 a (ii)Example
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
text
Effective 2013-01-01 IFRS 13.IE65 a (iii)Example
Description of frequency and methods for testing procedures of pricing models, liabilities
text
Effective 2013-01-01 IFRS 13.IE65 bExample
Description of process for analysing changes in fair value measurements, liabilities
text
Effective 2013-01-01 IFRS 13.IE65 cExample
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities
text
Effective 2013-01-01 IFRS 13.IE65 dExample
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.IE65 eExample
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
text
Effective 2013-01-01 IFRS 13.93 h (i)Disclosure
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities
text
Effective 2013-01-01 IFRS 13.93 h (i)Disclosure
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities
text
Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure
Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities
X duration, credit
Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities
text
Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]
text block
Effective 2013-01-01 IFRS 13.94Disclosure
Description of accounting policy decision to use exception in IFRS 13.48, liabilities
text
Effective 2013-01-01 IFRS 13.96Disclosure
Description of nature of class of liabilities measured at fair value
text
Effective 2013-01-01 IFRS 13.IE64 aExample
Description of how third-party information was taken into account when measuring fair value, liabilities
text
Effective 2013-01-01 IFRS 13.IE64 bExample
Disclosure of fair value measurement of equity [text block]
text block
Effective 2013-01-01 IFRS 13.93Disclosure
Disclosure of fair value measurement of equity [abstract]
Disclosure of fair value measurement of equity [table]
table
Effective 2013-01-01 IFRS 13.93Disclosure
Measurement [axis]
axis
IAS 40.32ADisclosure, Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
Effective 2013-01-01 IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure