Taxonomy Visualisation

Management commentary [text block]

text block

MC - Framework for the presentation of management commentary_Disclosure

Disclosure of nature of business [text block]

text block

MC 24 a_Disclosure

Disclosure of management's objectives and its strategies for meeting those objectives [text block]

text block

MC 24 b_Disclosure

Disclosure of entity's most significant resources, risks and relationships [text block]

text block

MC 24 c_Disclosure

Disclosure of results of operations and prospects [text block]

text block

MC 24 d_Disclosure

Disclosure of critical performance measures and indicators that management uses to evaluate entity's performance against stated objectives [text block]

text block

MC 24 e_Disclosure

Disclosure of general information about financial statements [text block]

text block

IAS 1.51_Disclosure

Name of reporting entity or other means of identification

text

IAS 1.51 a_Disclosure

Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period

text

IAS 1.51 a_Disclosure

Description of nature of financial statements

text

IAS 1.51 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 a_Disclosure, Effective 2013-01-01 IAS 27.16 a_Disclosure, Expiry date 2013-01-01 IAS 27.43 a_Disclosure, Effective 2013-01-01 IAS 27.17 a_Disclosure

Date of end of reporting period

yyyy-mm-dd

IAS 1.51 c_Disclosure

Period covered by financial statements

text

IAS 1.51 c_Disclosure

Description of presentation currency

text

IAS 21.53_Disclosure, IAS 1.51 d_Disclosure

Level of rounding used in financial statements

text

IAS 1.51 e_Disclosure

Statement of financial position [abstract]

Assets [abstract]

Non-current assets [abstract]

Property, plant and equipment

X _{instant, debit}

IAS 16.73 e_Disclosure, IAS 1.54 a_Disclosure

Investment property

X _{instant, debit}

IAS 1.54 b_Disclosure, IAS 40.79 d_Disclosure, IAS 40.76_Disclosure

Goodwill

X _{instant, debit}

IAS 36.134 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 1.54 c_Disclosure, IAS 36.135 a_Disclosure

Intangible assets other than goodwill

X _{instant, debit}

IAS 36.134 b_Disclosure, IAS 36.135 b_Disclosure, IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure

Investments accounted for using equity method

X _{instant, debit}

Effective 2013-01-01 IFRS 12.B16_Disclosure, IFRS 8.24 a_Disclosure, IAS 1.54 e_Disclosure

Investments in subsidiaries, joint ventures and associates

X _{instant, debit}

IAS 1.55_{Common practice}

Non-current biological assets

X _{instant, debit}

IAS 1.54 f_Disclosure

Trade and other non-current receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Non-current inventories

X _{instant, debit}

IAS 1.54 g_Disclosure

Deferred tax assets

X _{instant, debit}

IAS 12.81 g (i)_Disclosure, IAS 1.54 o_Disclosure, IAS 1.56_Disclosure

Current tax assets, non-current

X _{instant, debit}

IAS 1.54 n_Disclosure

Other non-current financial assets

X _{instant, debit}

IAS 1.54 d_Disclosure

Other non-current non-financial assets

X _{instant, debit}

IAS 1.55_{Common 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 a_Disclosure, Effective 2015-01-01 IFRS 9.3.2.23 a_Disclosure

Total non-current assets

X _{instant, debit}

Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.66_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ii)_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure

Current assets [abstract]

Current inventories

X _{instant, debit}

IAS 1.68_Example, IAS 1.54 g_Disclosure, IAS 2.36 b_Disclosure

Trade and other current receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Current tax assets, current

X _{instant, debit}

IAS 1.54 n_Disclosure

Current biological assets

X _{instant, debit}

IAS 1.54 f_Disclosure

Other current financial assets

X _{instant, debit}

IAS 1.54 d_Disclosure

Other current non-financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

Cash and cash equivalents

X _{instant, debit}

IAS 1.54 i_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 7.45_Disclosure

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 a_Disclosure, Expiry date 2015-01-01 IAS 39.37 a_Disclosure

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 1.66_Disclosure

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners

X _{instant, debit}

IAS 1.54 j_Disclosure

Total current assets

X _{instant, debit}

IAS 1.66_Disclosure, Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, Effective 2013-01-01 IFRS 12.B12 b (i)_Disclosure

Total assets

X _{instant, debit}

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 8.28 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, IAS 1.55_Disclosure

Equity and liabilities [abstract]

Equity [abstract]

Issued capital

X _{instant, credit}

IAS 1.78 e_Example

Retained earnings

X _{instant, credit}

IAS 1.78 e_Example, IAS 1.IG6_Example

Share premium

X _{instant, credit}

IAS 1.78 e_Example

Treasury shares

(X) _{instant, debit}

IAS 1.78 e_Example, IAS 32.34_Disclosure

Other equity interest

X _{instant, credit}

IAS 1.78 e_Example

Other reserves

X _{instant, credit}

IAS 1.78 e_Example

Total equity attributable to owners of parent

X _{instant, credit}

IAS 1.54 r_Disclosure

Non-controlling interests

X _{instant, credit}

Effective 2013-01-01 IFRS 10.22_Disclosure, Effective 2013-01-01 IFRS 12.12 f_Disclosure, Expiry date 2013-01-01 IAS 27.27_Disclosure, IAS 1.54 q_Disclosure

Total equity

X _{instant, credit}

IAS 1.55_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.78 e_Disclosure, IFRS 1.24 a_Disclosure, 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 d_Disclosure

Other non-current provisions

X _{instant, credit}

IAS 1.78 d_Disclosure

Total non-current provisions

X _{instant, credit}

IAS 1.54 l_Disclosure

Trade and other non-current payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Deferred tax liabilities

X _{instant, credit}

IAS 12.81 g (i)_Disclosure, IAS 1.56_Disclosure, IAS 1.54 o_Disclosure

Current tax liabilities, non-current

X _{instant, credit}

IAS 1.54 n_Disclosure

Other non-current financial liabilities

X _{instant, credit}

Effective 2013-01-01 IFRS 12.B13 c_Disclosure, IAS 1.54 m_Disclosure

Other non-current non-financial liabilities

X _{instant, credit}

IAS 1.55_{Common 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 b_Example, Expiry date 2013-01-01 IAS 31.56_Disclosure, IAS 1.69_Disclosure

Current liabilities [abstract]

Current provisions [abstract]

Current provisions for employee benefits

X _{instant, credit}

IAS 1.78 d_Disclosure

Other current provisions

X _{instant, credit}

IAS 1.78 d_Disclosure

Total current provisions

X _{instant, credit}

IAS 1.54 l_Disclosure

Trade and other current payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Current tax liabilities, current

X _{instant, credit}

IAS 1.54 n_Disclosure

Other current financial liabilities

X _{instant, credit}

IAS 1.54 m_Disclosure, Effective 2013-01-01 IFRS 12.B13 b_Disclosure

Other current non-financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Total current liabilities other than liabilities included in disposal groups classified as held for sale

X _{instant, credit}

IAS 1.69_Disclosure

Liabilities included in disposal groups classified as held for sale

X _{instant, credit}

IAS 1.54 p_Disclosure, IFRS 5.38_Disclosure

Total current liabilities

X _{instant, credit}

Expiry date 2013-01-01 IAS 31.56_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (iii)_Disclosure, IAS 1.69_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example

Total liabilities

X _{instant, credit}

Expiry date 2013-01-01 IAS 28.37 i_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, IFRS 8.28 d_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.55_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure

Total equity and liabilities

X _{instant, credit}

IAS 1.55_Disclosure

Statement of financial position [abstract]

Assets [abstract]

Property, plant and equipment

X _{instant, debit}

IAS 16.73 e_Disclosure, IAS 1.54 a_Disclosure

Investment property

X _{instant, debit}

IAS 1.54 b_Disclosure, IAS 40.79 d_Disclosure, IAS 40.76_Disclosure

Goodwill

X _{instant, debit}

IAS 36.134 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 1.54 c_Disclosure, IAS 36.135 a_Disclosure

Intangible assets other than goodwill

X _{instant, debit}

IAS 36.134 b_Disclosure, IAS 36.135 b_Disclosure, IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure

Other financial assets

X _{instant, debit}

IAS 1.54 d_Disclosure

Other non-financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

Investments accounted for using equity method

X _{instant, debit}

Effective 2013-01-01 IFRS 12.B16_Disclosure, IFRS 8.24 a_Disclosure, IAS 1.54 e_Disclosure

Investments in subsidiaries, joint ventures and associates

X _{instant, debit}

IAS 1.55_{Common practice}

Biological assets

X _{instant, debit}

IAS 41.50_Disclosure, IAS 1.54 f_Disclosure

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners

X _{instant, debit}

IAS 1.54 j_Disclosure

Inventories

X _{instant, debit}

IAS 1.54 g_Disclosure

Current tax assets

X _{instant, debit}

IAS 1.54 n_Disclosure

Deferred tax assets

X _{instant, debit}

IAS 12.81 g (i)_Disclosure, IAS 1.54 o_Disclosure, IAS 1.56_Disclosure

Trade and other receivables

X _{instant, debit}

IAS 1.54 h_Disclosure, IAS 1.78 b_Disclosure

Cash and cash equivalents

X _{instant, debit}

IAS 1.54 i_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 7.45_Disclosure

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 a_Disclosure, Effective 2015-01-01 IFRS 9.3.2.23 a_Disclosure

Total assets

X _{instant, debit}

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 8.28 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, IAS 1.55_Disclosure

Equity and liabilities [abstract]

Equity [abstract]

Issued capital

X _{instant, credit}

IAS 1.78 e_Example

Retained earnings

X _{instant, credit}

IAS 1.78 e_Example, IAS 1.IG6_Example

Share premium

X _{instant, credit}

IAS 1.78 e_Example

Treasury shares

(X) _{instant, debit}

IAS 1.78 e_Example, IAS 32.34_Disclosure

Other equity interest

X _{instant, credit}

IAS 1.78 e_Example

Other reserves

X _{instant, credit}

IAS 1.78 e_Example

Total equity attributable to owners of parent

X _{instant, credit}

IAS 1.54 r_Disclosure

Non-controlling interests

X _{instant, credit}

Effective 2013-01-01 IFRS 10.22_Disclosure, Effective 2013-01-01 IFRS 12.12 f_Disclosure, Expiry date 2013-01-01 IAS 27.27_Disclosure, IAS 1.54 q_Disclosure

Total equity

X _{instant, credit}

IAS 1.55_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.78 e_Disclosure, IFRS 1.24 a_Disclosure, IFRS 1.32 a (i)_Disclosure

Liabilities [abstract]

Trade and other payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Provisions [abstract]

Provisions for employee benefits

X _{instant, credit}

IAS 1.78 d_Disclosure, Expiry date 2013-01-01 IAS 19.118_Disclosure

Other provisions

X _{instant, credit}

IAS 37.84 a_Disclosure, IAS 1.78 d_Disclosure

Total provisions

X _{instant, credit}

IAS 1.54 l_Disclosure

Other financial liabilities

X _{instant, credit}

IAS 1.54 m_Disclosure

Other non-financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Current tax liabilities

X _{instant, credit}

IAS 1.54 n_Disclosure

Deferred tax liabilities

X _{instant, credit}

IAS 12.81 g (i)_Disclosure, IAS 1.56_Disclosure, IAS 1.54 o_Disclosure

Liabilities included in disposal groups classified as held for sale

X _{instant, credit}

IAS 1.54 p_Disclosure, IFRS 5.38_Disclosure

Total liabilities

X _{instant, credit}

Expiry date 2013-01-01 IAS 28.37 i_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, IFRS 8.28 d_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.55_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure

Total equity and liabilities

X _{instant, credit}

IAS 1.55_Disclosure

Profit or loss [abstract]

Profit (loss) [abstract]

Revenue

X _{duration, credit}

IFRS 8.23 a_Disclosure, IFRS 8.34_Disclosure, IFRS 8.28 a_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (v)_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IAS 1.82 a_Disclosure, IFRS 8.32_Disclosure, IFRS 8.33 a_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.102_Example, IAS 18.35 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IAS 1.103_Example, Expiry date 2013-01-01 IAS 31.56_Disclosure

Cost of sales

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.103_Disclosure

Gross profit

X _{duration, credit}

IAS 1.103_Example

Other income

X _{duration, credit}

IAS 1.103_Example, IAS 26.35 b (iv)_Disclosure, IAS 1.102_Example

Distribution costs

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.103_Example

Administrative expenses

(X) _{duration, debit}

IAS 1.103_Example, IAS 26.35 b (vi)_Disclosure, IAS 1.99_Disclosure

Other expense

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.103_Example, IAS 26.35 b (vii)_Disclosure

Other gains (losses)

X _{duration, credit}

IAS 1.102_{Common practice}, IAS 1.103_{Common practice}

Profit (loss) from operating activities

X _{duration, credit}

IAS 32.IE33_Example

Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed

X _{duration, credit}

IFRIC 17.15_Disclosure

Gains (losses) on net monetary position

X _{duration, credit}

IAS 29.9_Disclosure

Gain (loss) arising from derecognition of financial assets measured at amortised cost

X _{duration, credit}

IAS 1.82 aa_Disclosure

Finance income

X _{duration, credit}

IAS 1.85_{Common practice}

Finance costs

(X) _{duration, debit}

IAS 1.82 b_Disclosure

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

X _{duration, credit}

IFRS 8.23 g_Disclosure, IAS 1.82 c_Disclosure, IFRS 8.28 e_Disclosure

Other income (expense) from subsidiaries, jointly controlled entities and associates

X _{duration, credit}

IAS 1.85_{Common 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 ca_Disclosure

Profit (loss) before tax

X _{duration, credit}

IAS 1.102_Example, IFRS 8.23_Example, IFRS 8.28 b_Example, IAS 1.103_Example

Tax income (expense)

(X) _{duration, debit}

IAS 26.35 b (viii)_Disclosure, IAS 1.82 d_Disclosure, IAS 12.79_Disclosure, IFRS 8.23 h_Disclosure, IAS 12.81 c (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B13 g_Disclosure, IAS 12.81 c (i)_Disclosure

Profit (loss) from continuing operations

X _{duration, credit}

IFRS 8.23_Disclosure, IFRS 8.28 b_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)_Disclosure, Expiry date 2012-07-01 IAS 1.82 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure

Profit (loss) from discontinued operations

X _{duration, credit}

IFRS 5.33 a_Disclosure, Expiry date 2012-07-01 IAS 1.82 e_Disclosure, Effective 2012-07-01 IAS 1.82 ea_Disclosure, 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 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure, IAS 7.18 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IFRS 8.28 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 1.24 b_Disclosure, 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 e_Disclosure

Earnings per share [abstract]

Earnings per share [table]

table

IAS 33.66_Disclosure

Classes of ordinary shares [axis]

axis

IAS 33.66_Disclosure

Ordinary shares [member]

member [default]

IAS 33.66_Disclosure

Earnings per share [line items]

line items

Basic earnings per share [abstract]

Basic earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Basic earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total basic earnings (loss) per share

X.XX

IAS 33.66_Disclosure

Diluted earnings per share [abstract]

Diluted earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Diluted earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total diluted earnings (loss) per share

X.XX

IAS 33.66_Disclosure

Profit or loss [abstract]

Profit (loss) [abstract]

Revenue

X _{duration, credit}

IFRS 8.23 a_Disclosure, IFRS 8.34_Disclosure, IFRS 8.28 a_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (v)_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IAS 1.82 a_Disclosure, IFRS 8.32_Disclosure, IFRS 8.33 a_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.102_Example, IAS 18.35 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IAS 1.103_Example, Expiry date 2013-01-01 IAS 31.56_Disclosure

Other income

X _{duration, credit}

IAS 1.103_Example, IAS 26.35 b (iv)_Disclosure, IAS 1.102_Example

Increase (decrease) in inventories of finished goods and work in progress

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Other work performed by entity and capitalised

X _{duration, credit}

IAS 1.IG6_Example

Raw materials and consumables used

(X) _{duration, debit}

IAS 1.102_Example, IAS 1.99_Disclosure

Employee benefits expense

(X) _{duration, debit}

IAS 1.102_Example, IAS 1.99_Disclosure, IAS 1.104_Disclosure

Depreciation and amortisation expense

(X) _{duration, debit}

IAS 1.104_Disclosure, Effective 2013-01-01 IFRS 12.B13 d_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.28 e_Disclosure, IFRS 8.23 e_Disclosure

Reversal of impairment loss (impairment loss) recognised in profit or loss

(X) _{duration, debit}

IAS 1.99_Disclosure

Other expenses

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Other gains (losses)

X _{duration, credit}

IAS 1.102_{Common practice}, IAS 1.103_{Common practice}

Profit (loss) from operating activities

X _{duration, credit}

IAS 32.IE33_Example

Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed

X _{duration, credit}

IFRIC 17.15_Disclosure

Gains (losses) on net monetary position

X _{duration, credit}

IAS 29.9_Disclosure

Gain (loss) arising from derecognition of financial assets measured at amortised cost

X _{duration, credit}

IAS 1.82 aa_Disclosure

Finance income

X _{duration, credit}

IAS 1.85_{Common practice}

Finance costs

(X) _{duration, debit}

IAS 1.82 b_Disclosure

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

X _{duration, credit}

IFRS 8.23 g_Disclosure, IAS 1.82 c_Disclosure, IFRS 8.28 e_Disclosure

Other income (expense) from subsidiaries, jointly controlled entities and associates

X _{duration, credit}

IAS 1.85_{Common 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 ca_Disclosure

Profit (loss) before tax

X _{duration, credit}

IAS 1.102_Example, IFRS 8.23_Example, IFRS 8.28 b_Example, IAS 1.103_Example

Tax income (expense)

(X) _{duration, debit}

IAS 26.35 b (viii)_Disclosure, IAS 1.82 d_Disclosure, IAS 12.79_Disclosure, IFRS 8.23 h_Disclosure, IAS 12.81 c (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B13 g_Disclosure, IAS 12.81 c (i)_Disclosure

Profit (loss) from continuing operations

X _{duration, credit}

IFRS 8.23_Disclosure, IFRS 8.28 b_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (vi)_Disclosure, Expiry date 2012-07-01 IAS 1.82 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure

Profit (loss) from discontinued operations

X _{duration, credit}

IFRS 5.33 a_Disclosure, Expiry date 2012-07-01 IAS 1.82 e_Disclosure, Effective 2012-07-01 IAS 1.82 ea_Disclosure, 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 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure, IAS 7.18 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IFRS 8.28 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 1.24 b_Disclosure, 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 e_Disclosure

Earnings per share [abstract]

Earnings per share [table]

table

IAS 33.66_Disclosure

Classes of ordinary shares [axis]

axis

IAS 33.66_Disclosure

Ordinary shares [member]

member [default]

IAS 33.66_Disclosure

Earnings per share [line items]

line items

Basic earnings per share [abstract]

Basic earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Basic earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total basic earnings (loss) per share

X.XX

IAS 33.66_Disclosure

Diluted earnings per share [abstract]

Diluted earnings (loss) per share from continuing operations

X.XX

IAS 33.66_Disclosure

Diluted earnings (loss) per share from discontinued operations

X.XX

IAS 33.68_Disclosure

Total diluted earnings (loss) per share

X.XX

IAS 33.66_Disclosure

Statement of comprehensive income [abstract]

Profit (loss)

X _{duration, credit}

IAS 1.106 d (i)_Disclosure, Expiry date 2012-07-01 IAS 1.82 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure, IAS 7.18 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IFRS 8.28 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 1.24 b_Disclosure, 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 1.7_Disclosure

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

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.7_Disclosure

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

X _{duration, credit}

Expiry date 2013-01-01 IAS 1.7_Disclosure, Expiry date 2013-01-01 IAS 19.120A h (i)_Disclosure, Expiry date 2013-01-01 IAS 1.91 a_Disclosure

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 1.7_Disclosure, Effective 2013-01-01 IAS 1.91 a_Disclosure

Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability

X _{duration, credit}

Effective 2015-01-01 IAS 1.7_Disclosure

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 a_Disclosure

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.IG6_Example

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 a_Disclosure

Reclassification adjustments on exchange differences on translation, net of tax

(X) _{duration, debit}

IAS 1.92_Disclosure, IAS 21.48_Disclosure

Other comprehensive income, net of tax, exchange differences on translation

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure

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 a_Disclosure

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 1.92_Disclosure

Other comprehensive income, net of tax, available-for-sale financial assets

X _{duration, credit}

Expiry date 2015-01-01 IAS 1.91 a_Disclosure, Expiry date 2015-01-01 IAS 1.7_Disclosure

Cash flow hedges [abstract]

Gains (losses) on cash flow hedges, net of tax

X _{duration, credit}

IAS 1.91 a_Disclosure, IFRS 7.23 c_Disclosure

Reclassification adjustments on cash flow hedges, net of tax

(X) _{duration, debit}

IAS 1.92_Disclosure, IFRS 7.23 d_Disclosure

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 e_Disclosure

Other comprehensive income, net of tax, cash flow hedges

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.7_Disclosure

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 a_Disclosure, IAS 1.91 a_Disclosure

Reclassification adjustments on hedges of net investments in foreign operations, net of tax

(X) _{duration, debit}

IAS 39.102_Disclosure, IAS 1.92_Disclosure

Other comprehensive income, net of tax, hedges of net investments in foreign operations

X _{duration, credit}

IAS 39.102 a_Disclosure, IAS 1.91 a_Disclosure

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 b_Disclosure

Total other comprehensive income that will be reclassified to profit or loss, net of tax

X _{duration, credit}

Effective 2012-07-01 IAS 1.IG6_Example

Total other comprehensive income

X _{duration, credit}

Effective 2012-07-01 IAS 1.81A b_Disclosure, IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure

Total comprehensive income

X _{duration, credit}

IFRS 1.24 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, Expiry date 2012-07-01 IAS 1.82 i_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ix)_Disclosure, Effective 2012-07-01 IAS 1.81A c_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.106 a_Disclosure

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 a_Disclosure

Comprehensive income, attributable to non-controlling interests

X _{duration, credit}

Expiry date 2012-07-01 IAS 1.83 b (i)_Disclosure, IAS 1.106 a_Disclosure, Effective 2012-07-01 IAS 1.81B b (i)_Disclosure

Statement of comprehensive income [abstract]

Profit (loss)

X _{duration, credit}

IAS 1.106 d (i)_Disclosure, Expiry date 2012-07-01 IAS 1.82 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure, IAS 7.18 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IFRS 8.28 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 1.24 b_Disclosure, 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 1.7_Disclosure

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

X _{duration, credit}

IAS 1.91 b_Disclosure, IAS 1.7_Disclosure

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 b_Disclosure, Expiry date 2013-01-01 IAS 1.7_Disclosure

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 b_Disclosure, Effective 2013-01-01 IAS 1.7_Disclosure

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 1.7_Disclosure

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 a_Disclosure

Total other comprehensive income that will not be reclassified to profit or loss, before tax

X _{duration, credit}

Effective 2012-07-01 IAS 1.IG6_{Common 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 b_Disclosure

Reclassification adjustments on exchange differences on translation, before tax

(X) _{duration, debit}

IAS 1.92_Disclosure, IAS 21.48_Disclosure

Other comprehensive income, before tax, exchange differences on translation

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 b_Disclosure

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 b_Disclosure

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 1.92_Disclosure

Other comprehensive income, before tax, available-for-sale financial assets

X _{duration, credit}

Expiry date 2015-01-01 IAS 1.7_Disclosure, Expiry date 2015-01-01 IAS 1.91 b_Disclosure

Cash flow hedges [abstract]

Gains (losses) on cash flow hedges, before tax

X _{duration, credit}

IAS 1.91 b_Disclosure, IFRS 7.23 c_Disclosure

Reclassification adjustments on cash flow hedges, before tax

(X) _{duration, debit}

IFRS 7.23 d_Disclosure, IAS 1.92_Disclosure

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 e_Disclosure

Other comprehensive income, before tax, cash flow hedges

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 b_Disclosure

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 b_Disclosure, IAS 39.102 a_Disclosure

Reclassification adjustments on hedges of net investments in foreign operations, before tax

(X) _{duration, debit}

IAS 39.102_Disclosure, IAS 1.92_Disclosure

Other comprehensive income, before tax, hedges of net investments in foreign operations

X _{duration, credit}

IAS 39.102 a_Disclosure, IAS 1.91 b_Disclosure

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 b_Disclosure

Total other comprehensive income that will be reclassified to profit or loss, before tax

X _{duration, credit}

Effective 2012-07-01 IAS 1.IG6_{Common practice}

Total other comprehensive income, before tax

X _{duration, credit}

IAS 1.91 b_Disclosure

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 ab_Disclosure, Effective 2015-01-01 IAS 1.90_Disclosure

Income tax relating to changes in revaluation surplus of other comprehensive income

(X) _{duration, debit}

IAS 1.90_Disclosure, IAS 12.81 ab_Disclosure

Income tax relating to defined benefit plans of other comprehensive income

(X) _{duration, debit}

Expiry date 2013-01-01 IAS 12.81 ab_Disclosure, Expiry date 2013-01-01 IAS 1.90_Disclosure

Income tax relating to limit in IAS 19 paragraph 58 b of other comprehensive income

(X) _{duration, debit}

Expiry date 2013-01-01 IAS 1.90_Disclosure, Expiry date 2013-01-01 IAS 12.81 ab_Disclosure

Income tax relating to remeasurements of defined benefit plans of other comprehensive income

(X) _{duration, debit}

Effective 2013-01-01 IAS 12.81 ab_Disclosure, Effective 2013-01-01 IAS 1.90_Disclosure

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 1.90_Disclosure, Effective 2015-01-01 IAS 12.81 ab_Disclosure

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 1.91_Disclosure

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 1.91_Disclosure

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 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to available-for-sale financial assets of other comprehensive income

(X) _{duration, debit}

Expiry date 2015-01-01 IAS 12.81 ab_Disclosure, Expiry date 2015-01-01 IAS 1.90_Disclosure

Income tax relating to cash flow hedges of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to hedges of net investments in foreign operations of other comprehensive income

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

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 1.91_Disclosure

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 1.91_Disclosure

Total other comprehensive income

X _{duration, credit}

Effective 2012-07-01 IAS 1.81A b_Disclosure, IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure

Total comprehensive income

X _{duration, credit}

IFRS 1.24 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, Expiry date 2012-07-01 IAS 1.82 i_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ix)_Disclosure, Effective 2012-07-01 IAS 1.81A c_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.106 a_Disclosure

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 a_Disclosure

Comprehensive income, attributable to non-controlling interests

X _{duration, credit}

Expiry date 2012-07-01 IAS 1.83 b (i)_Disclosure, IAS 1.106 a_Disclosure, Effective 2012-07-01 IAS 1.81B b (i)_Disclosure

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 a_Example

Receipts from royalties, fees, commissions and other revenue

X _{duration, debit}

IAS 7.14 b_Example

Receipts from contracts held for dealing or trading purposes

X _{duration, debit}

IAS 7.14 g_Example

Receipts from premiums and claims, annuities and other policy benefits

X _{duration, debit}

IAS 7.14 e_Example

Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale

X _{duration, debit}

IAS 7.14_Example

Other cash receipts from operating activities

X _{duration, debit}

IAS 7.14_Example

Classes of cash payments from operating activities [abstract]

Payments to suppliers for goods and services

(X) _{duration, credit}

IAS 7.14 c_Example

Payments from contracts held for dealing or trading purpose

(X) _{duration, credit}

IAS 7.14 g_Example

Payments to and on behalf of employees

(X) _{duration, credit}

IAS 7.14 d_Example

Payments for premiums and claims, annuities and other policy benefits

(X) _{duration, credit}

IAS 7.14 e_Example

Payments to manufacture or acquire assets held for rental to others and subsequently held for sale

(X) _{duration, credit}

IAS 7.14_Example

Other cash payments from operating activities

(X) _{duration, credit}

IAS 7.14_Example

Net cash flows from (used in) operations

X _duration

IAS 7 - A Statement of cash flows for an entity other than a financial institution_Example

Dividends paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.14_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Cash flows from losing control of subsidiaries or other businesses

X _{duration, debit}

IAS 7.39_Disclosure

Cash flows used in obtaining control of subsidiaries or other businesses

(X) _{duration, credit}

IAS 7.39_Disclosure

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

X _{duration, debit}

IAS 7.16 d_Example

Other cash payments to acquire equity or debt instruments of other entities

(X) _{duration, credit}

IAS 7.16 c_Example

Other cash receipts from sales of interests in joint ventures

X _{duration, debit}

IAS 7.16 d_Example

Other cash payments to acquire interests in joint ventures

(X) _{duration, credit}

IAS 7.16 c_Example

Proceeds from sales of property, plant and equipment

X _{duration, debit}

IAS 7.16 b_Example

Purchase of property, plant and equipment

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from sales of intangible assets

X _{duration, debit}

IAS 7.16 b_Example

Purchase of intangible assets

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from sales of other long-term assets

X _{duration, debit}

IAS 7.16 b_Example

Purchase of other long-term assets

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from government grants

X _{duration, debit}

IAS 20.28_{Common practice}

Cash advances and loans made to other parties

(X) _{duration, credit}

IAS 7.16 e_Example

Cash receipts from repayment of advances and loans made to other parties

X _{duration, debit}

IAS 7.16 f_Example

Cash payments for future contracts, forward contracts, option contracts and swap contracts

(X) _{duration, credit}

IAS 7.16 g_Example

Cash receipts from future contracts, forward contracts, option contracts and swap contracts

X _{duration, debit}

IAS 7.16 h_Example

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.21_Disclosure

Net cash flows from (used in) investing activities

X _{duration, debit}

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

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

Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control

X _{duration, debit}

IAS 7.42A_Disclosure, IAS 7.42B_Disclosure

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

(X) _{duration, credit}

IAS 7.42B_Disclosure, IAS 7.42A_Disclosure

Proceeds from issuing shares

X _{duration, debit}

IAS 7.17 a_Example

Proceeds from issuing other equity instruments

X _{duration, debit}

IAS 7.17 a_Example

Payments to acquire or redeem entity's shares

(X) _{duration, credit}

IAS 7.17 b_Example

Payments of other equity instruments

(X) _{duration, credit}

IAS 7.17_{Common practice}

Proceeds from borrowings

X _{duration, debit}

IAS 7.17 c_Example

Repayments of borrowings

(X) _{duration, credit}

IAS 7.17 d_Example

Payments of finance lease liabilities

(X) _{duration, credit}

IAS 7.17 e_Example

Proceeds from government grants

X _{duration, debit}

IAS 20.28_{Common practice}

Dividends paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.14 f_Example, IAS 7.35_Disclosure

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.21_Disclosure

Net cash flows from (used in) financing activities

X _{duration, debit}

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes

X _{duration, debit}

IAS 7.45_Disclosure

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 7.25_Disclosure, IAS 7.28_Disclosure

Net increase (decrease) in cash and cash equivalents

X _{duration, debit}

IAS 7.45_Disclosure

Cash and cash equivalents at beginning of period

X _{instant, debit}

IAS 1.54 i_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 7.45_Disclosure

Cash and cash equivalents at end of period

X _{instant, debit}

IAS 1.54 i_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 7.45_Disclosure

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 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure, IAS 7.18 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IFRS 8.28 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 1.24 b_Disclosure, IFRS 1.32 a (ii)_Disclosure

Adjustments to reconcile profit (loss) [abstract]

Adjustments for income tax expense

X _{duration, debit}

IAS 7.35_Disclosure

Adjustments for finance costs

X _{duration, debit}

IAS 7.20 c_{Common practice}

Adjustments for decrease (increase) in inventories

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for decrease (increase) in trade accounts receivable

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for decrease (increase) in other operating receivables

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for increase (decrease) in trade accounts payable

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for increase (decrease) in other operating payables

X _{duration, debit}

IAS 7.20 a_{Common practice}

Adjustments for depreciation and amortisation expense

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for provisions

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for unrealised foreign exchange losses (gains)

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for share-based payments

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for fair value losses (gains)

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for undistributed profits of associates

(X) _{duration, credit}

IAS 7.20 b_{Common practice}

Other adjustments for non-cash items

X _{duration, debit}

IAS 7.20 b_{Common practice}

Adjustments for losses (gains) on disposal of non-current assets

X _{duration, debit}

IAS 7.14_{Common practice}

Other adjustments for which cash effects are investing or financing cash flow

X _{duration, debit}

IAS 7.20 c_{Common practice}

Other adjustments to reconcile profit (loss)

X _{duration, debit}

IAS 7.20_Disclosure

Total adjustments to reconcile profit (loss)

X _{duration, debit}

IAS 7.20_Disclosure

Net cash flows from (used in) operations

X _duration

IAS 7 - A Statement of cash flows for an entity other than a financial institution_Example

Dividends paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.14_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Cash flows from losing control of subsidiaries or other businesses

X _{duration, debit}

IAS 7.39_Disclosure

Cash flows used in obtaining control of subsidiaries or other businesses

(X) _{duration, credit}

IAS 7.39_Disclosure

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

X _{duration, debit}

IAS 7.16 d_Example

Other cash payments to acquire equity or debt instruments of other entities

(X) _{duration, credit}

IAS 7.16 c_Example

Other cash receipts from sales of interests in joint ventures

X _{duration, debit}

IAS 7.16 d_Example

Other cash payments to acquire interests in joint ventures

(X) _{duration, credit}

IAS 7.16 c_Example

Proceeds from sales of property, plant and equipment

X _{duration, debit}

IAS 7.16 b_Example

Purchase of property, plant and equipment

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from sales of intangible assets

X _{duration, debit}

IAS 7.16 b_Example

Purchase of intangible assets

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from sales of other long-term assets

X _{duration, debit}

IAS 7.16 b_Example

Purchase of other long-term assets

(X) _{duration, credit}

IAS 7.16 a_Example

Proceeds from government grants

X _{duration, debit}

IAS 20.28_{Common practice}

Cash advances and loans made to other parties

(X) _{duration, credit}

IAS 7.16 e_Example

Cash receipts from repayment of advances and loans made to other parties

X _{duration, debit}

IAS 7.16 f_Example

Cash payments for future contracts, forward contracts, option contracts and swap contracts

(X) _{duration, credit}

IAS 7.16 g_Example

Cash receipts from future contracts, forward contracts, option contracts and swap contracts

X _{duration, debit}

IAS 7.16 h_Example

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.21_Disclosure

Net cash flows from (used in) investing activities

X _{duration, debit}

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

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

Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control

X _{duration, debit}

IAS 7.42A_Disclosure, IAS 7.42B_Disclosure

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

(X) _{duration, credit}

IAS 7.42B_Disclosure, IAS 7.42A_Disclosure

Proceeds from issuing shares

X _{duration, debit}

IAS 7.17 a_Example

Proceeds from issuing other equity instruments

X _{duration, debit}

IAS 7.17 a_Example

Payments to acquire or redeem entity's shares

(X) _{duration, credit}

IAS 7.17 b_Example

Payments of other equity instruments

(X) _{duration, credit}

IAS 7.17_{Common practice}

Proceeds from borrowings

X _{duration, debit}

IAS 7.17 c_Example

Repayments of borrowings

(X) _{duration, credit}

IAS 7.17 d_Example

Payments of finance lease liabilities

(X) _{duration, credit}

IAS 7.17 e_Example

Proceeds from government grants

X _{duration, debit}

IAS 20.28_{Common practice}

Dividends paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Dividends received

X _{duration, debit}

IAS 7.31_Disclosure

Interest paid

(X) _{duration, credit}

IAS 7.31_Disclosure

Interest received

X _{duration, debit}

IAS 7.31_Disclosure

Income taxes refund (paid)

(X) _{duration, credit}

IAS 7.14 f_Example, IAS 7.35_Disclosure

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.21_Disclosure

Net cash flows from (used in) financing activities

X _{duration, debit}

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes

X _{duration, debit}

IAS 7.45_Disclosure

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 7.25_Disclosure, IAS 7.28_Disclosure

Net increase (decrease) in cash and cash equivalents

X _{duration, debit}

IAS 7.45_Disclosure

Cash and cash equivalents at beginning of period

X _{instant, debit}

IAS 1.54 i_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 7.45_Disclosure

Cash and cash equivalents at end of period

X _{instant, debit}

IAS 1.54 i_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 7.45_Disclosure

Statement of changes in equity [abstract]

Statement of changes in equity [table]

table

IAS 1.106_Disclosure

Components of equity [axis]

axis

IAS 1.106_Disclosure

Equity [member]

member [default]

IAS 1.106_Disclosure

Equity attributable to owners of parent [member]

member

IAS 1.106_Disclosure

Issued capital [member]

member

IAS 1.106_Disclosure

Share premium [member]

member

IAS 1.106_Disclosure

Treasury shares [member]

member

IAS 1.106_Disclosure

Other equity interest [member]

member

IAS 1.106_Disclosure

Other reserves [member]

member

IAS 1.106_Disclosure, IAS 1.79 b_Disclosure

Revaluation surplus [member]

member

IAS 16.39_Disclosure, IFRS 1.IG10_Disclosure, IAS 1.108_Example

Reserve of exchange differences on translation [member]

member

IAS 1.108_Example, IAS 21.52 b_Disclosure

Reserve of cash flow hedges [member]

member

IAS 1.108_Example

Reserve of hedges of net investment in foreign operations [member]

member

IAS 1.108_Example

Reserve of gains and losses on remeasuring available-for-sale financial assets [member]

member

Expiry date 2015-01-01 IAS 1.108_Example

Reserve of share-based payments [member]

member

IAS 1.108_Example

Reserve of remeasurements of defined benefit plans [member]

member

Effective 2013-01-01 IAS 1.108_Example

Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]

member

IFRS 5 - Example 12_Example, IFRS 5.38_Disclosure

Reserve of gains and losses from investments in equity instruments [member]

member

Effective 2015-01-01 IAS 1.108_Example

Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]

member

Effective 2015-01-01 IAS 1.108_Example

Reserve for catastrophe [member]

member

IFRS 4.IG58_Disclosure

Reserve for equalisation [member]

member

IFRS 4.IG58_Disclosure

Reserve of discretionary participation features [member]

member

IFRS 4.IG22 f_Disclosure

Retained earnings [member]

member

IAS 1.108_Example, IAS 1.106_Disclosure

Non-controlling interests [member]

member

IAS 1.106_Disclosure

Retrospective application and retrospective restatement [axis]

axis

IAS 8.29 c (i)_Disclosure, IAS 1.106 b_Disclosure, IAS 8.28 f (i)_Disclosure, IAS 8.49 b (i)_Disclosure

Currently stated [member]

member [default]

IAS 1.20 d_{Common practice}, IAS 8.29 c (i)_Disclosure, IAS 1.106 b_Disclosure, 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 b_Disclosure, 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 b_Disclosure, 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 g_Disclosure

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

member

IAS 8.29 c (i)_Disclosure, IAS 8.29 d_Disclosure

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

member

IAS 8.49 c_Disclosure, IAS 8.49 b (i)_Disclosure

Statement of changes in equity [line items]

line items

Equity at beginning of period

X _{instant, credit}

IAS 1.55_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.78 e_Disclosure, IFRS 1.24 a_Disclosure, 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 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure, IAS 7.18 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IFRS 8.28 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 1.24 b_Disclosure, IFRS 1.32 a (ii)_Disclosure

Other comprehensive income

X _{duration, credit}

Effective 2012-07-01 IAS 1.81A b_Disclosure, IAS 1.106 d (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (viii)_Disclosure, IAS 1.91 a_Disclosure

Total comprehensive income

X _{duration, credit}

IFRS 1.24 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, Expiry date 2012-07-01 IAS 1.82 i_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ix)_Disclosure, Effective 2012-07-01 IAS 1.81A c_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.106 a_Disclosure

Issue of equity

X _{duration, credit}

IAS 1.106 d (iii)_Disclosure

Dividends recognised as distributions to owners

(X) _{duration, debit}

IAS 1.107_Disclosure

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 d_Disclosure

Increase (decrease) through treasury share transactions, equity

X _{duration, credit}

IAS 1.106 d_Disclosure

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 d_Disclosure

Equity at end of period

X _{instant, credit}

IAS 1.55_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.78 e_Disclosure, IFRS 1.24 a_Disclosure, IFRS 1.32 a (i)_Disclosure

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 a_Disclosure

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 1.85_{Common practice}, IAS 26.35 b (iii)_Disclosure

Other income

X _{duration, credit}

IAS 1.103_Example, IAS 26.35 b (iv)_Disclosure, IAS 1.102_Example

Benefits paid or payable

(X) _{duration, debit}

IAS 26.35 b (v)_Disclosure

Administrative expenses

(X) _{duration, debit}

IAS 1.103_Example, IAS 26.35 b (vi)_Disclosure, IAS 1.99_Disclosure

Other expense

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.103_Example, IAS 26.35 b (vii)_Disclosure

Tax income (expense)

(X) _{duration, debit}

IAS 26.35 b (viii)_Disclosure, IAS 1.82 d_Disclosure, IAS 12.79_Disclosure, IFRS 8.23 h_Disclosure, IAS 12.81 c (ii)_Disclosure, Effective 2013-01-01 IFRS 12.B13 g_Disclosure, 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 b_Disclosure

Net assets available for benefits at end of period

X _{instant, credit}

IAS 26.35 a_Disclosure

Description of funding policy

text

IAS 26.35 c_Disclosure

Actuarial present value of promised retirement benefits

X _{instant, credit}

IAS 26.35 d_Disclosure

Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits

text

IAS 26.35 e_Disclosure

Description of retirement benefit plan

text

IAS 26.36_Disclosure

Names of employers and employee groups covered

text

IAS 26.36 a_Disclosure

Number of participants of retirement benefit plan receiving benefits

X.XX

IAS 26.36 b_Disclosure

Number of other participants of retirement benefit plan

X.XX

IAS 26.36 b_Disclosure

Description of type of retirement benefit plan

text

IAS 26.36 c_Disclosure

Explanation of whether participants contribute to retirement benefit plan

text

IAS 26.36 d_Disclosure

Description of retirement benefits promised to participants

text

IAS 26.36 e_Disclosure

Description of any retirement benefit plan termination terms

text

IAS 26.36 f_Disclosure

Explanation of changes in description of retirement benefit plan

text

IAS 26.36 g_Disclosure

Subclassifications of assets, liabilities and equities [abstract]

Property, plant and equipment [abstract]

Land and buildings [abstract]

Land

X _{instant, debit}

IAS 16.37 a_Example

Buildings

X _{instant, debit}

IAS 16.37_{Common practice}

Total land and buildings

X _{instant, debit}

IAS 16.37 b_Example

Machinery

X _{instant, debit}

IAS 16.37 c_Example

Vehicles [abstract]

Ships

X _{instant, debit}

IAS 16.37 d_Example

Aircraft

X _{instant, debit}

IAS 16.37 e_Example

Motor vehicles

X _{instant, debit}

IAS 16.37 f_Example

Total vehicles

X _{instant, debit}

IAS 16.37_{Common practice}

Fixtures and fittings

X _{instant, debit}

IAS 16.37 g_Example

Office equipment

X _{instant, debit}

IAS 16.37 h_Example

Tangible exploration and evaluation assets

X _{instant, debit}

IFRS 6.25_Disclosure

Construction in progress

X _{instant, debit}

IAS 16.37_{Common practice}

Other property, plant and equipment

X _{instant, debit}

IAS 16.37_{Common practice}

Total property, plant and equipment

X _{instant, debit}

IAS 16.73 e_Disclosure, IAS 1.54 a_Disclosure

Intangible assets and goodwill [abstract]

Intangible assets other than goodwill [abstract]

Brand names

X _{instant, debit}

IAS 38.119 a_Example

Intangible exploration and evaluation assets

X _{instant, debit}

IFRS 6.25_Disclosure, IAS 38.119_{Common practice}

Mastheads and publishing titles

X _{instant, debit}

IAS 38.119 b_Example

Computer software

X _{instant, debit}

IAS 38.119 c_Example

Licences and franchises

X _{instant, debit}

IAS 38.119 d_Example

Copyrights, patents and other industrial property rights, service and operating rights

X _{instant, debit}

IAS 38.119 e_Example

Recipes, formulae, models, designs and prototypes

X _{instant, debit}

IAS 38.119 f_Example

Intangible assets under development

X _{instant, debit}

IAS 38.119 g_Example

Other intangible assets

X _{instant, debit}

IAS 38.119_{Common practice}

Total intangible assets other than goodwill

X _{instant, debit}

IAS 36.134 b_Disclosure, IAS 36.135 b_Disclosure, IAS 1.54 c_Disclosure, IAS 38.118 e_Disclosure

Goodwill

X _{instant, debit}

IAS 36.134 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 1.54 c_Disclosure, IAS 36.135 a_Disclosure

Total intangible assets and goodwill

X _{instant, debit}

IAS 1.55_{Common practice}

Investments in subsidiaries, joint ventures and associates [abstract]

Investments in subsidiaries

X _{instant, debit}

Expiry date 2013-01-01 IAS 27.38_Disclosure, Effective 2013-01-01 IAS 27.10_Disclosure

Investments in joint ventures

X _{instant, debit}

Expiry date 2013-01-01 IAS 27.38_Disclosure, Effective 2013-01-01 IAS 27.10_Disclosure

Investments in associates

X _{instant, debit}

Expiry date 2013-01-01 IAS 27.38_Disclosure, Effective 2013-01-01 IAS 27.10_Disclosure

Total investments in subsidiaries, joint ventures and associates

X _{instant, debit}

IAS 1.55_{Common practice}

Trade and other non-current receivables [abstract]

Non-current trade receivables

X _{instant, debit}

IAS 1.78 b_Example

Non-current receivables due from related parties

X _{instant, debit}

IAS 1.78 b_Example

Non-current prepayments

X _{instant, debit}

IAS 1.78 b_Example

Non-current lease prepayments

X _{instant, debit}

IAS 1.55_{Common practice}

Non-current receivables from taxes other than income tax

X _{instant, debit}

IAS 1.78 b_{Common practice}

Non-current value added tax receivables

X _{instant, debit}

IAS 1.78 b_{Common practice}

Other non-current receivables

X _{instant, debit}

IAS 1.78 b_Example

Total trade and other non-current receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Miscellaneous non-current assets [abstract]

Non-current recognised assets, defined benefit plan

X _{instant, debit}

IAS 1.55_{Common practice}

Non-current restricted cash and cash equivalents

X _{instant, debit}

IAS 1.55_{Common practice}

Non-current derivative financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

Non-current interest receivable

X _{instant, debit}

IAS 1.112 c_{Common practice}

Non-current investments other than investments accounted for using equity method

X _{instant, debit}

IAS 1.55_{Common practice}

Long-term deposits

X _{instant, debit}

IAS 1.55_{Common practice}

Investments in joint ventures accounted for using equity method

X _{instant, debit}

IAS 1.55_{Common practice}

Other non-current assets

X _{instant, debit}

IAS 1.55_{Common practice}

Trade and other current receivables [abstract]

Current trade receivables

X _{instant, debit}

IAS 1.78 b_Example, IAS 1.68_Example

Current receivables due from related parties

X _{instant, debit}

IAS 1.78 b_Example

Current prepayments [abstract]

Current advances to suppliers

X _{instant, debit}

IAS 1.112 c_{Common practice}

Current prepaid expenses

X _{instant, debit}

IAS 1.112 c_{Common practice}

Total current prepayments

X _{instant, debit}

IAS 1.78 b_Example

Current receivables from taxes other than income tax

X _{instant, debit}

IAS 1.78 b_{Common practice}

Current value added tax receivables

X _{instant, debit}

IAS 1.78 b_{Common practice}

Other current receivables

X _{instant, debit}

IAS 1.78 b_Example

Total trade and other current receivables

X _{instant, debit}

IAS 1.78 b_Disclosure, IAS 1.54 h_Disclosure

Trade and other receivables [abstract]

Trade receivables

X _{instant, debit}

IAS 1.78 b_Example

Receivables due from related parties

X _{instant, debit}

IAS 1.78 b_Example

Prepayments

X _{instant, debit}

IAS 1.78 b_Example

Receivables from taxes other than income tax

X _{instant, debit}

IAS 1.78 b_{Common practice}

Value added tax receivables

X _{instant, debit}

IAS 1.78 b_{Common practice}

Other receivables

X _{instant, debit}

IAS 1.78 b_Example

Total trade and other receivables

X _{instant, debit}

IAS 1.54 h_Disclosure, IAS 1.78 b_Disclosure

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 a_Disclosure

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 a_Disclosure

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 a_Disclosure

Total non-current financial assets at fair value through profit or loss

X _{instant, debit}

IFRS 7.8 a_Disclosure

Non-current financial assets available-for-sale

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 d_Disclosure

Non-current held-to-maturity investments

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 b_Disclosure

Non-current loans and receivables

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 c_Disclosure

Non-current financial assets at fair value through other comprehensive income

X _{instant, debit}

Effective 2015-01-01 IFRS 7.8 h_Disclosure

Non-current financial assets at amortised cost

X _{instant, debit}

Effective 2015-01-01 IFRS 7.8 f_Disclosure

Total non-current financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

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 a_Disclosure

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 a_Disclosure

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 a_Disclosure

Total current financial assets at fair value through profit or loss

X _{instant, debit}

IFRS 7.8 a_Disclosure

Current financial assets available-for-sale

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 d_Disclosure

Current held-to-maturity investments

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 b_Disclosure

Current loans and receivables

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 c_Disclosure

Current financial assets at fair value through other comprehensive income

X _{instant, debit}

Effective 2015-01-01 IFRS 7.8 h_Disclosure

Current financial assets at amortised cost

X _{instant, debit}

Effective 2015-01-01 IFRS 7.8 f_Disclosure

Total current financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

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 a_Disclosure

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 a_Disclosure

Financial assets at fair value through profit or loss, mandatorily measured at fair value

X _{instant, debit}

Effective 2015-01-01 IFRS 7.8 a_Disclosure

Total financial assets at fair value through profit or loss

X _{instant, debit}

IFRS 7.8 a_Disclosure

Financial assets available-for-sale

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 d_Disclosure

Held-to-maturity investments

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 b_Disclosure

Loans and receivables

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.8 c_Disclosure

Financial assets at fair value through other comprehensive income

X _{instant, debit}

Effective 2015-01-01 IFRS 7.8 h_Disclosure

Financial assets at amortised cost

X _{instant, debit}

Effective 2015-01-01 IFRS 7.8 f_Disclosure

Total financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

Classes of current inventories [abstract]

Current raw materials

X _{instant, debit}

IAS 2.37_{Common practice}

Current merchandise

X _{instant, debit}

IAS 2.37_{Common practice}

Current production supplies

X _{instant, debit}

IAS 2.37_{Common practice}

Current work in progress

X _{instant, debit}

IAS 2.37_{Common practice}

Current finished goods

X _{instant, debit}

IAS 2.37_{Common practice}

Current spare parts

X _{instant, debit}

IAS 2.37_{Common practice}

Other current inventories

X _{instant, debit}

IAS 2.37_{Common practice}

Total current inventories

X _{instant, debit}

IAS 1.68_Example, IAS 1.54 g_Disclosure, IAS 2.36 b_Disclosure

Cash and cash equivalents [abstract]

Cash [abstract]

Cash on hand

X _{instant, debit}

IAS 7.45_{Common practice}

Balances with banks

X _{instant, debit}

IAS 7.45_{Common practice}

Total cash

X _{instant, debit}

IAS 7.45_{Common practice}

Cash equivalents [abstract]

Short-term deposits, classified as cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Short-term investments, classified as cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Other banking arrangements, classified as cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Total cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Other cash and cash equivalents

X _{instant, debit}

IAS 7.45_{Common practice}

Total cash and cash equivalents

X _{instant, debit}

IAS 1.54 i_Disclosure, Effective 2013-01-01 IFRS 12.B13 a_Disclosure, IAS 7.45_Disclosure

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 5.38_Disclosure

Non-current assets or disposal groups classified as held for distribution to owners

X _{instant, debit}

IFRS 5.38_Disclosure, IFRS 5.5A_Disclosure

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 j_Disclosure

Miscellaneous current assets [abstract]

Current recognised assets, defined benefit plan

X _{instant, debit}

IAS 1.55_{Common practice}

Current restricted cash and cash equivalents

X _{instant, debit}

IAS 1.55_{Common practice}

Current derivative financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

Current interest receivable

X _{instant, debit}

IAS 1.112 c_{Common practice}

Current investments

X _{instant, debit}

IAS 1.55_{Common practice}

Short-term deposits, not classified as cash equivalents

X _{instant, debit}

IAS 1.55_{Common practice}

Current prepayments and other current assets

X _{instant, debit}

IAS 1.55_{Common practice}

Other current assets

X _{instant, debit}

IAS 1.55_{Common practice}

Miscellaneous assets [abstract]

Restricted cash and cash equivalents

X _{instant, debit}

IAS 1.55_{Common practice}

Derivative financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

Interest receivable

X _{instant, debit}

IAS 1.112 c_{Common practice}

Investments other than investments accounted for using equity method

X _{instant, debit}

IAS 1.55_{Common practice}

Equity instruments held

X _{instant, debit}

IAS 1.55_{Common practice}

Debt instruments held [abstract]

Bank debt instruments held

X _{instant, debit}

IAS 1.112 c_{Common practice}

Corporate debt instruments held

X _{instant, debit}

IAS 1.112 c_{Common practice}

Government debt instruments held

X _{instant, debit}

IAS 1.112 c_{Common practice}

Asset-backed debt instruments held

X _{instant, debit}

IAS 1.112 c_{Common practice}

Other debt instruments held

X _{instant, debit}

IAS 1.112 c_{Common practice}

Total debt instruments held

X _{instant, debit}

IAS 1.55_{Common practice}

Loans and advances to banks

X _{instant, debit}

IAS 1.55_{Common practice}

Loans and advances to customers

X _{instant, debit}

IAS 1.55_{Common practice}

Corporate loans

X _{instant, debit}

IAS 1.112 c_{Common practice}

Consumer loans

X _{instant, debit}

IAS 1.112 c_{Common practice}

Cash and bank balances at central banks

X _{instant, debit}

IAS 1.55_{Common practice}

Mandatory reserve deposits at central banks

X _{instant, debit}

IAS 1.112 c_{Common practice}

Bank balances at central banks other than mandatory reserve deposits

X _{instant, debit}

IAS 1.112 c_{Common practice}

Reverse repurchase agreements and cash collateral on securities borrowed

X _{instant, debit}

IAS 1.55_{Common practice}

Investments for risk of policyholders

X _{instant, debit}

IAS 1.55_{Common practice}

Items in course of collection from other banks

X _{instant, debit}

IAS 1.55_{Common practice}

Other assets

X _{instant, debit}

IAS 1.55_{Common practice}

Classes of other provisions [abstract]

Warranty provision [abstract]

Non-current warranty provision

X _{instant, credit}

IAS 37 - Example 1 Warranties_Example

Current warranty provision

X _{instant, credit}

IAS 37 - Example 1 Warranties_Example

Total warranty provision

X _{instant, credit}

IAS 37 - Example 1 Warranties_Example

Restructuring provision [abstract]

Non-current restructuring provision

X _{instant, credit}

IAS 37.70_Example

Current restructuring provision

X _{instant, credit}

IAS 37.70_Example

Total restructuring provision

X _{instant, credit}

IAS 37.70_Example

Legal proceedings provision [abstract]

Non-current legal proceedings provision

X _{instant, credit}

IAS 37 - Example 10 A court case_Example

Current legal proceedings provision

X _{instant, credit}

IAS 37 - Example 10 A court case_Example

Total legal proceedings provision

X _{instant, credit}

IAS 37 - Example 10 A court case_Example

Refunds provision [abstract]

Non-current refunds provision

X _{instant, credit}

IAS 37 - Example 4 Refunds policy_Example

Current refunds provision

X _{instant, credit}

IAS 37 - Example 4 Refunds policy_Example

Total refunds provision

X _{instant, credit}

IAS 37 - Example 4 Refunds policy_Example

Onerous contracts provision [abstract]

Non-current onerous contracts provision

X _{instant, credit}

IAS 37 - Example 8 An onerous contract_Example

Current onerous contracts provision

X _{instant, credit}

IAS 37 - Example 8 An onerous contract_Example

Total onerous contracts provision

X _{instant, credit}

IAS 37 - Example 8 An onerous contract_Example

Provision for decommissioning, restoration and rehabilitation costs [abstract]

Non-current provision for decommissioning, restoration and rehabilitation costs

X _{instant, credit}

IAS 37 - D Examples: disclosures_Example

Current provision for decommissioning, restoration and rehabilitation costs

X _{instant, credit}

IAS 37 - D Examples: disclosures_Example

Total provision for decommissioning, restoration and rehabilitation costs

X _{instant, credit}

IAS 37 - D Examples: disclosures_Example

Miscellaneous other provisions [abstract]

Non-current miscellaneous other provisions

X _{instant, credit}

IAS 1.78 d_{Common practice}

Current miscellaneous other provisions

X _{instant, credit}

IAS 1.78 d_{Common practice}

Total miscellaneous other provisions

X _{instant, credit}

IAS 1.78 d_{Common practice}

Other provisions [abstract]

Other non-current provisions

X _{instant, credit}

IAS 1.78 d_Disclosure

Other current provisions

X _{instant, credit}

IAS 1.78 d_Disclosure

Total other provisions

X _{instant, credit}

IAS 37.84 a_Disclosure, IAS 1.78 d_Disclosure

Borrowings [abstract]

Non-current portion of non-current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Current borrowings and current portion of non-current borrowings [abstract]

Current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Current portion of non-current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Total current borrowings and current portion of non-current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Total borrowings

X _{instant, credit}

IAS 1.55_{Common 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 c_{Common practice}

Non-current portion of non-current secured bank loans received

X _{instant, credit}

IAS 1.112 c_{Common practice}

Non-current portion of non-current unsecured bank loans received

X _{instant, credit}

IAS 1.112 c_{Common practice}

Non-current portion of non-current bonds issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Non-current portion of non-current notes and debentures issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Non-current portion of non-current commercial papers issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Non-current portion of other non-current borrowings

X _{instant, credit}

IAS 1.112 c_{Common practice}

Total non-current portion of non-current borrowings

X _{instant, credit}

IAS 1.55_{Common 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 c_{Common practice}

Current secured bank loans received and current portion of non-current secured bank loans received

X _{instant, credit}

IAS 1.112 c_{Common practice}

Current unsecured bank loans received and current portion of non-current unsecured bank loans received

X _{instant, credit}

IAS 1.112 c_{Common practice}

Current bonds issued and current portion of non-current bonds issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Current notes and debentures issued and current portion of non-current notes and debentures issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Current commercial papers issued and current portion of non-current commercial papers issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Other current borrowings and current portion of other non-current borrowings

X _{instant, credit}

IAS 1.112 c_{Common practice}

Total current borrowings and current portion of non-current borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Borrowings, by type [abstract]

Loans received

X _{instant, credit}

IAS 1.112 c_{Common practice}

Secured bank loans received

X _{instant, credit}

IAS 1.112 c_{Common practice}

Unsecured bank loans received

X _{instant, credit}

IAS 1.112 c_{Common practice}

Bonds issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Notes and debentures issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Commercial papers issued

X _{instant, credit}

IAS 1.112 c_{Common practice}

Other borrowings

X _{instant, credit}

IAS 1.112 c_{Common practice}

Total borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Trade and other non-current payables [abstract]

Non-current trade payables

X _{instant, credit}

IAS 1.78_{Common practice}

Non-current payables to related parties

X _{instant, credit}

IAS 1.78_{Common practice}

Deferred income classified as non-current

X _{instant, credit}

IAS 1.78_{Common practice}

Accruals classified as non-current

X _{instant, credit}

IAS 1.78_{Common practice}

Non-current payables on social security and taxes other than income tax

X _{instant, credit}

IAS 1.78_{Common practice}

Non-current value added tax payables

X _{instant, credit}

IAS 1.78_{Common practice}

Other non-current payables

X _{instant, credit}

IAS 1.55_{Common practice}

Total trade and other non-current payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Trade and other current payables [abstract]

Current trade payables

X _{instant, credit}

IAS 1.78_{Common practice}, IAS 1.70_Example

Current payables to related parties

X _{instant, credit}

IAS 1.78_{Common practice}

Deferred income classified as current

X _{instant, credit}

IAS 1.78_{Common practice}

Accruals classified as current

X _{instant, credit}

IAS 1.78_{Common practice}

Short-term employee benefits accruals

X _{instant, credit}

IAS 1.78_{Common practice}

Current payables on social security and taxes other than income tax

X _{instant, credit}

IAS 1.78_{Common practice}

Current value added tax payables

X _{instant, credit}

IAS 1.78_{Common practice}

Other current payables

X _{instant, credit}

IAS 1.55_{Common practice}

Total trade and other current payables

X _{instant, credit}

IAS 1.54 k_Disclosure

Trade and other payables [abstract]

Trade payables

X _{instant, credit}

IAS 1.78_{Common practice}

Payables to related parties

X _{instant, credit}

IAS 1.78_{Common practice}

Deferred income

X _{instant, credit}

IAS 1.78_{Common practice}

Accruals

X _{instant, credit}

IAS 1.78_{Common practice}

Payables on social security and taxes other than income tax

X _{instant, credit}

IAS 1.78_{Common practice}

Value added tax payables

X _{instant, credit}

IAS 1.78_{Common practice}

Other payables

X _{instant, credit}

IAS 1.55_{Common practice}

Total trade and other payables

X _{instant, credit}

IAS 1.54 k_Disclosure

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 e_Disclosure

Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition

X _{instant, credit}

IFRS 7.8 e_Disclosure

Total non-current financial liabilities at fair value through profit or loss

X _{instant, credit}

IFRS 7.8 e_Disclosure

Non-current financial liabilities at amortised cost

X _{instant, credit}

Effective 2015-01-01 IFRS 7.8 g_Disclosure, Expiry date 2015-01-01 IFRS 7.8 f_Disclosure

Total non-current financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

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 e_Disclosure

Current financial liabilities at fair value through profit or loss, designated upon initial recognition

X _{instant, credit}

IFRS 7.8 e_Disclosure

Total current financial liabilities at fair value through profit or loss

X _{instant, credit}

IFRS 7.8 e_Disclosure

Current financial liabilities at amortised cost

X _{instant, credit}

Expiry date 2015-01-01 IFRS 7.8 f_Disclosure, Effective 2015-01-01 IFRS 7.8 g_Disclosure

Total current financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

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 e_Disclosure

Financial liabilities at fair value through profit or loss, designated upon initial recognition

X _{instant, credit}

IFRS 7.8 e_Disclosure

Total financial liabilities at fair value through profit or loss

X _{instant, credit}

IFRS 7.8 e_Disclosure

Financial liabilities at amortised cost

X _{instant, credit}

Expiry date 2015-01-01 IFRS 7.8 f_Disclosure, Effective 2015-01-01 IFRS 7.8 g_Disclosure

Total financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

Miscellaneous non-current liabilities [abstract]

Non-current recognised liabilities, defined benefit plan

X _{instant, credit}

IAS 1.55_{Common practice}

Non-current derivative financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Non-current government grants

X _{instant, credit}

IAS 1.55_{Common practice}

Non-current finance lease liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Non-current advances received

X _{instant, credit}

IAS 1.55_{Common practice}

Non-current dividend payables

X _{instant, credit}

IAS 1.55_{Common practice}

Non-current interest payable

X _{instant, credit}

IAS 1.112 c_{Common practice}

Other non-current liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Miscellaneous current liabilities [abstract]

Current recognised liabilities, defined benefit plan

X _{instant, credit}

IAS 1.55_{Common practice}

Current derivative financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Current government grants

X _{instant, credit}

IAS 1.55_{Common practice}

Current finance lease liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Current advances received

X _{instant, credit}

IAS 1.55_{Common practice}

Current dividend payables

X _{instant, credit}

IAS 1.55_{Common practice}

Current interest payable

X _{instant, credit}

IAS 1.112 c_{Common practice}

Current accrued expenses and other current liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Other current liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Miscellaneous liabilities [abstract]

Derivative financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Finance lease liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Advances received

X _{instant, credit}

IAS 1.55_{Common practice}

Dividend payables

X _{instant, credit}

IAS 1.55_{Common practice}

Interest payable

X _{instant, credit}

IAS 1.112 c_{Common practice}

Deposits from banks

X _{instant, credit}

IAS 1.55_{Common practice}

Deposits from customers [abstract]

Balances on term deposits from customers

X _{instant, credit}

IAS 1.112 c_{Common practice}

Balances on demand deposits from customers

X _{instant, credit}

IAS 1.112 c_{Common practice}

Balances on current accounts from customers

X _{instant, credit}

IAS 1.112 c_{Common practice}

Balances on other deposits from customers

X _{instant, credit}

IAS 1.112 c_{Common practice}

Total deposits from customers

X _{instant, credit}

IAS 1.55_{Common practice}

Subordinated liabilities [abstract]

Dated subordinated liabilities

X _{instant, credit}

IAS 1.112 c_{Common practice}

Undated subordinated liabilities

X _{instant, credit}

IAS 1.112 c_{Common practice}

Total subordinated liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Debt instruments issued

X _{instant, credit}

IAS 1.55_{Common practice}

Repurchase agreements and cash collateral on securities lent

X _{instant, credit}

IAS 1.55_{Common practice}

Investment contracts liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Items in course of transmission to other banks

X _{instant, credit}

IAS 1.55_{Common practice}

Other liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Miscellaneous equity [abstract]

Capital reserve

X _{instant, credit}

IAS 1.55_{Common practice}

Additional paid-in capital

X _{instant, credit}

IAS 1.55_{Common practice}

Accumulated other comprehensive income

X _{instant, credit}

IAS 1.55_{Common practice}

Other reserves [abstract]

Revaluation surplus

X _{instant, credit}

IAS 38.85_Disclosure, IAS 16.39_Disclosure

Reserve of exchange differences on translation

X _{instant, credit}

IAS 21.52 b_Disclosure

Reserve of cash flow hedges

X _{instant, credit}

IAS 1.78 e_{Common practice}

Reserve of hedges of net investment in foreign operations

X _{instant, credit}

IAS 1.78 e_{Common practice}

Reserve of gains and losses on remeasuring available-for-sale financial assets

X _{instant, credit}

Expiry date 2015-01-01 IAS 1.78 e_{Common practice}

Reserve of share-based payments

X _{instant, credit}

IAS 1.78 e_{Common practice}

Reserve of remeasurements of defined benefit plans

X _{instant, credit}

Effective 2013-01-01 IAS 1.78 e_{Common practice}

Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale

X _{instant, credit}

IFRS 5.38_Disclosure, IFRS 5 - Example 12_Example

Reserve of gains and losses from investments in equity instruments

X _{instant, credit}

Effective 2015-01-01 IAS 1.78 e_{Common 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 e_{Common practice}

Reserve for catastrophe

X _{instant, credit}

IFRS 4.IG58_Disclosure

Reserve for equalisation

X _{instant, credit}

IFRS 4.IG58_Disclosure

Reserve of discretionary participation features

X _{instant, credit}

IFRS 4.IG22 f_Disclosure

Reserve of equity component of convertible instruments

X _{instant, credit}

IAS 1.55_{Common practice}

Capital redemption reserve

X _{instant, credit}

IAS 1.55_{Common practice}

Merger reserve

X _{instant, credit}

IAS 1.55_{Common practice}

Statutory reserve

X _{instant, credit}

IAS 1.55_{Common practice}

Total other reserves

X _{instant, credit}

IAS 1.78 e_Example

Net assets (liabilities) [abstract]

Assets

X _{instant, debit}

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 8.28 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, IAS 1.55_Disclosure

Liabilities

(X) _{instant, credit}

Expiry date 2013-01-01 IAS 28.37 i_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, IFRS 8.28 d_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.55_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure

Net assets (liabilities)

X _{instant, debit}

IFRS 1.IG63_Example

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 a_Disclosure, IAS 18.35 b_Disclosure, IFRIC 15.20 b_Disclosure

Royalty income

X _{duration, credit}

IAS 18.35 b (iv)_Disclosure

Interest income

X _{duration, credit}

IFRS 8.23 c_Disclosure, IAS 18.35 b (iii)_Disclosure, IFRS 8.28 e_Disclosure, Effective 2013-01-01 IFRS 12.B13 e_Disclosure

Interest income on available-for-sale financial assets

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on cash and bank balances at central banks

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on cash and cash equivalents

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on debt instruments held

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on financial assets designated at fair value through profit or loss

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on financial assets held for trading

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on held-to-maturity investments

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on loans and advances to banks

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on loans and advances to customers

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on loans and receivables

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on other financial assets

X _{duration, credit}

IAS 1.112 c_{Common practice}

Interest income on reverse repurchase agreements and cash collateral on securities borrowed

X _{duration, credit}

IAS 1.112 c_{Common practice}

Dividend income

X _{duration, credit}

IAS 18.35 b (v)_Disclosure

Other revenue

X _{duration, credit}

IAS 18.35 b_Disclosure

Total revenue

X _{duration, credit}

IFRS 8.23 a_Disclosure, IFRS 8.34_Disclosure, IFRS 8.28 a_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (v)_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IAS 1.82 a_Disclosure, IFRS 8.32_Disclosure, IFRS 8.33 a_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.102_Example, IAS 18.35 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IAS 1.103_Example, Expiry date 2013-01-01 IAS 31.56_Disclosure

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 c_Disclosure

Revenue arising from exchanges of goods or services, rendering of services

X _{duration, credit}

IAS 18.35 c_Disclosure

Revenue arising from exchanges of goods or services, construction contracts

X _{duration, credit}

IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, royalties

X _{duration, credit}

IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, interest

X _{duration, credit}

IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, dividends

X _{duration, credit}

IAS 18.35 c_Disclosure

Revenue arising from exchanges of goods or services, other revenue

X _{duration, credit}

IAS 18.35 c_Disclosure

Total revenue arising from exchanges of goods or services

X _{duration, credit}

IAS 18.35 c_Disclosure

Material income and expense [abstract]

Write-downs (reversals of write-downs) of inventories [abstract]

Inventory write-down

X _duration

IAS 1.98 a_Disclosure, IAS 2.36 e_Disclosure

Reversal of inventory write-down

(X) _duration

IAS 2.36 f_Disclosure, IAS 1.98 a_Disclosure

Net write-downs (reversals of write-downs) of inventories

X _{duration, debit}

IAS 1.98 a_Disclosure

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 a_Disclosure

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

(X) _duration

IAS 16.73 e (vi)_Disclosure, IAS 1.98 a_Disclosure

Net write-downs (reversals of write-downs) of property, plant and equipment

X _duration

IAS 1.98 a_Disclosure

Expense of restructuring activities

X _{duration, debit}

IAS 1.98 b_Disclosure

Reversal of provisions for cost of restructuring

X _{duration, credit}

IAS 1.98 b_Disclosure

Gains (losses) on disposals of non-current assets [abstract]

Gains on disposals of non-current assets

X _{duration, credit}

IAS 1.112 c_{Common practice}

Losses on disposals of non-current assets

(X) _{duration, debit}

IAS 1.112 c_{Common practice}

Net gains (losses) on disposals of non-current assets

X _{duration, credit}

IAS 1.112 c_{Common 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 c_Disclosure

Losses on disposals of property, plant and equipment

(X) _{duration, debit}

IAS 1.98 c_Disclosure

Net gains (losses) on disposals of property, plant and equipment

X _{duration, credit}

IAS 1.98 c_Disclosure

Gains (losses) on disposals of investments [abstract]

Gains on disposals of investments

X _{duration, credit}

IAS 1.98 d_Disclosure

Losses on disposals of investments

(X) _{duration, debit}

IAS 1.98 d_Disclosure

Net gains (losses) on disposals of investments

X _{duration, credit}

IAS 1.98 d_Disclosure

Gains (losses) on disposals of other non-current assets

X _{duration, credit}

IAS 1.98_Disclosure

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

X _{duration, credit}

IFRIC 19.11_Disclosure

Expense (income) on discontinued operations

X _{duration, debit}

IAS 1.98 e_Disclosure

Gains (losses) on litigation settlements [abstract]

Gains on litigation settlements

X _{duration, credit}

IAS 1.98 f_Disclosure

Losses on litigation settlements

(X) _{duration, debit}

IAS 1.98 f_Disclosure

Net gains (losses) on litigation settlements

X _{duration, credit}

IAS 1.98 f_Disclosure

Other reversals of provisions

X _{duration, credit}

IAS 1.98 g_Disclosure

Income from continuing operations attributable to owners of parent

X _{duration, credit}

IFRS 5.33 d_Disclosure

Income from discontinued operations attributable to owners of parent

X _{duration, credit}

IFRS 5.33 d_Disclosure

Profit (loss) from continuing operations attributable to non-controlling interests

X _{duration, credit}

IFRS 5 - Example 11_Example

Profit (loss) from discontinued operations attributable to non-controlling interests

X _{duration, credit}

IFRS 5 - Example 11_Example

Dividends classified as expense

X _{duration, debit}

IAS 32.40_Example

Research and development expense

X _{duration, debit}

IAS 38.126_Disclosure

Investment income

X _{duration, credit}

IAS 1.85_{Common practice}, IAS 26.35 b (iii)_Disclosure

Finance income (cost)

X _{duration, credit}

IAS 1.85_{Common practice}

Other finance income (cost)

X _{duration, credit}

IAS 1.85_{Common practice}

Other finance income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Other finance cost

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense

X _{duration, debit}

IFRS 8.23 d_Disclosure, IFRS 8.28 e_Disclosure, Effective 2013-01-01 IFRS 12.B13 f_Disclosure

Interest expense on bank loans and overdrafts

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on bonds

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on borrowings

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on debt instruments issued

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on deposits from banks

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on deposits from customers

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on finance leases

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on financial liabilities designated at fair value through profit or loss

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on financial liabilities held for trading

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on other financial liabilities

X _{duration, debit}

IAS 1.112 c_{Common practice}

Interest expense on repurchase agreements and cash collateral on securities lent

X _{duration, debit}

IAS 1.112 c_{Common practice}

Expense due to unwinding of discount on provisions

X _{duration, debit}

IAS 1.112 c_{Common practice}

Repairs and maintenance expense

X _{duration, debit}

IAS 1.85_{Common practice}

Other operating income (expense)

X _{duration, credit}

IAS 1.85_{Common practice}

Miscellaneous other operating income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Miscellaneous other operating expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Distribution and administrative expense

X _{duration, debit}

IAS 1.85_{Common practice}

Revenue and operating income

X _{duration, credit}

IAS 1.85_{Common practice}

Rental income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Income from reimbursements under insurance policies

X _{duration, credit}

IAS 1.112 c_{Common practice}

Operating expense excluding cost of sales

X _{duration, debit}

IAS 1.85_{Common practice}

Sales and marketing expense

X _{duration, debit}

IAS 1.85_{Common practice}

Gains (losses) on change in fair value of derivatives

X _{duration, credit}

IAS 1.85_{Common practice}

Fee and commission income (expense) [abstract]

Fee and commission income [abstract]

Brokerage fee income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Portfolio and other management fee income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Credit-related fee and commission income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Other fee and commission income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Total fee and commission income

X _{duration, credit}

IAS 1.85_{Common practice}

Fee and commission expense [abstract]

Brokerage fee expense

(X) _{duration, debit}

IAS 1.112 c_{Common practice}

Other fee and commission expense

(X) _{duration, debit}

IAS 1.112 c_{Common practice}

Total fee and commission expense

(X) _{duration, debit}

IAS 1.85_{Common practice}

Net fee and commission income (expense)

X _{duration, credit}

IAS 1.85_{Common practice}

Trading income (expense) [abstract]

Trading income (expense) on debt instruments

X _{duration, credit}

IAS 1.112 c_{Common practice}

Trading income (expense) on equity instruments

X _{duration, credit}

IAS 1.112 c_{Common practice}

Trading income (expense) on derivative financial instruments

X _{duration, credit}

IAS 1.112 c_{Common practice}

Trading income (expense) on foreign exchange contracts

X _{duration, credit}

IAS 1.112 c_{Common practice}

Other trading income (expense)

X _{duration, credit}

IAS 1.112 c_{Common practice}

Total trading income (expense)

X _{duration, credit}

IAS 1.85_{Common practice}

Net earned premium

X _{duration, credit}

IAS 1.85_{Common practice}

Claims and benefits paid, net of reinsurance recoveries

X _{duration, debit}

IAS 1.85_{Common practice}

Increase (decrease) in provision for unearned premium

X _{duration, debit}

IAS 1.85_{Common practice}

Premiums written, net of reinsurance

X _{duration, credit}

IAS 1.85_{Common practice}

Increase (decrease) in insurance liabilities, net of reinsurance

X _{duration, debit}

IAS 1.85_{Common practice}

Acquisition and administration expense related to insurance contracts

X _{duration, debit}

IAS 1.85_{Common practice}

Expenses by nature [abstract]

Raw materials and consumables used

X _{duration, debit}

IAS 1.102_Example, IAS 1.99_Disclosure

Classes of employee benefits expense [abstract]

Short-term employee benefits expense [abstract]

Wages and salaries

X _{duration, debit}

Expiry date 2013-01-01 IAS 19.8_{Common practice}, Effective 2013-01-01 IAS 19.9_{Common practice}

Social security contributions

X _{duration, debit}

Expiry date 2013-01-01 IAS 19.8_{Common practice}, Effective 2013-01-01 IAS 19.9_{Common practice}

Other short-term employee benefits

X _{duration, debit}

Expiry date 2013-01-01 IAS 19.8_{Common practice}, Effective 2013-01-01 IAS 19.9_{Common practice}

Total short-term employee benefits expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Post-employment benefit expense, defined contribution plans

X _{duration, debit}

Expiry date 2013-01-01 IAS 19.46_Disclosure, Effective 2013-01-01 IAS 19.53_Disclosure

Post-employment benefit expense, defined benefit plans

X _{duration, debit}

Expiry date 2013-01-01 IAS 19.120A g_Disclosure

Termination benefits expense

X _{duration, debit}

Expiry date 2013-01-01 IAS 19.142_Disclosure

Other long-term employee benefits

X _{duration, debit}

Expiry date 2013-01-01 IAS 19.131_{Common practice}

Other employee expense

X _{duration, debit}

Effective 2013-01-01 IAS 19.5_{Common practice}, Expiry date 2013-01-01 IAS 19.4_{Common practice}

Total employee benefits expense

X _{duration, debit}

IAS 1.102_Example, IAS 1.99_Disclosure, IAS 1.104_Disclosure

Depreciation and amortisation expense [abstract]

Depreciation expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Amortisation expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Total depreciation and amortisation expense

X _{duration, debit}

IAS 1.104_Disclosure, Effective 2013-01-01 IFRS 12.B13 d_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.28 e_Disclosure, IFRS 8.23 e_Disclosure

Impairment loss (reversal of impairment loss) recognised in profit or loss

X _{duration, debit}

IAS 1.99_Disclosure

Tax expense other than income tax expense

X _{duration, debit}

IAS 1.85_{Common practice}

Other expenses

X _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Total expenses, by nature

X _{duration, debit}

IAS 1.99_Disclosure

Earnings per share [abstract]

Basic and diluted earnings per share [abstract]

Basic and diluted earnings (loss) per share from continuing operations

X.XX

IAS 1.85_{Common practice}

Basic and diluted earnings (loss) per share from discontinued operations

X.XX

IAS 1.85_{Common practice}

Total basic and diluted earnings (loss) per share

X.XX

IAS 1.85_{Common 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 1.85_{Common practice}

Other comprehensive income, attributable to owners of parent

X _{duration, credit}

IAS 1.85_{Common practice}

Other comprehensive income, attributable to non-controlling interests

X _{duration, credit}

IAS 1.85_{Common practice}

Other individually immaterial components of other comprehensive income, net of tax

X _{duration, credit}

IAS 1.85_{Common practice}

Other individually immaterial components of other comprehensive income, before tax

X _{duration, credit}

IAS 1.85_{Common practice}

Income tax relating to other individually immaterial components of other comprehensive income

X _{duration, debit}

IAS 1.85_{Common 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 a_Disclosure

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 b_Disclosure

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 a_Disclosure, Effective 2013-01-01 IFRS 12.B16 c_Disclosure, Expiry date 2012-07-01 IAS 1.82 h_Disclosure

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

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax

X _{duration, credit}

Effective 2012-07-01 IAS 1.82A a_Disclosure

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 b_Disclosure

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 h_Disclosure, IAS 1.91 b_Disclosure

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss

X _{duration, debit}

Effective 2012-07-01 IAS 1.91_Disclosure

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 1.91_Disclosure

Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

X _{duration, debit}

IAS 1.90_Disclosure

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 1.91_Disclosure

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 1.91_Disclosure

Aggregated income tax relating to components of other comprehensive income

X _duration

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

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 7.14_{Common practice}

Adjustments for interest expense

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for interest income

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for dividend income

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for finance income

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for finance income (cost)

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for deferred tax expense

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments to reconcile profit (loss) other than changes in working capital

X _{duration, debit}

IAS 7.20_{Common practice}

Cash flows from (used in) operations before changes in working capital

X _duration

IAS 7.20_{Common practice}, IAS 7 - A Statement of cash flows for an entity other than a financial institution_Example

Increase (decrease) in working capital

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for decrease (increase) in trade and other receivables

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for increase (decrease) in trade and other payables

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for decrease (increase) in other assets

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for increase (decrease) in other liabilities

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for decrease (increase) in other current assets

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for increase (decrease) in other current liabilities

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for increase (decrease) in employee benefit liabilities

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for amortisation expense

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for depreciation expense

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for impairment loss recognised in profit or loss, goodwill

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for gains (losses) on fair value adjustment, investment property

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for gain (loss) on disposals, property, plant and equipment

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for undistributed profits of investments accounted for using equity method

X _{duration, credit}

IAS 7.20_{Common practice}

Adjustments for increase (decrease) in deferred income

X _{duration, debit}

IAS 7.20_{Common practice}

Income taxes paid, classified as operating activities

X _{duration, credit}

IAS 7.35_{Common practice}

Income taxes refund, classified as operating activities

X _{duration, debit}

IAS 7.35_{Common practice}

Finance costs paid, classified as operating activities

X _{duration, credit}

IAS 7.31_{Common practice}

Finance income received, classified as operating activities

X _{duration, debit}

IAS 7.31_{Common 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 7.16_{Common practice}

Dividends received from investments accounted for using equity method, classified as investing activities

X _{duration, debit}

IAS 7.16_{Common practice}

Dividends received from associates, classified as investing activities

X _{duration, debit}

IAS 7.16_{Common practice}

Dividends received from joint ventures, classified as investing activities

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of interests in associates

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from sales of interests in associates

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of interests in investments accounted for using equity method

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from sales of investments accounted for using equity method

X _{duration, debit}

IAS 7.16_{Common practice}

Cash advances and loans made to related parties

X _{duration, credit}

IAS 7.16_{Common practice}

Cash receipts from repayment of advances and loans made to related parties

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of investment property

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from sales of investment property

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of biological assets

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from sales of biological assets

X _{duration, debit}

IAS 7.16_{Common practice}

Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets

X _{duration, credit}

IAS 7.16_{Common 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 7.16_{Common practice}

Cash flows used in exploration and development activities

X _{duration, credit}

IAS 7.16_{Common practice}

Purchase of investments other than investments accounted for using equity method

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from sales of investments other than investments accounted for using equity method

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of financial instruments, classified as investing activities

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from sales or maturity of financial instruments, classified as investing activities

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of available-for-sale financial assets

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from disposal or maturity of available-for-sale financial assets

X _{duration, debit}

IAS 7.16_{Common practice}

Cash flows from (used in) decrease (increase) in short-term deposits and investments

X _{duration, debit}

IAS 7.16_{Common practice}

Inflows of cash from investing activities

X _{duration, debit}

IAS 7.16_{Common practice}

Outflows of cash from investing activities

X _{duration, credit}

IAS 7.16_{Common practice}

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

Dividends paid to equity holders of parent, classified as financing activities

X _{duration, credit}

IAS 7.17_{Common practice}

Dividends paid to non-controlling interests, classified as financing activities

X _{duration, credit}

IAS 7.17_{Common practice}

Proceeds from sale or issue of treasury shares

X _{duration, debit}

IAS 7.17_{Common practice}

Proceeds from exercise of options

X _{duration, debit}

IAS 7.17_{Common practice}

Proceeds from issue of preference shares

X _{duration, debit}

IAS 7.17_{Common practice}

Proceeds from non-current borrowings

X _{duration, debit}

IAS 7.17_{Common practice}

Repayments of non-current borrowings

X _{duration, credit}

IAS 7.17_{Common practice}

Proceeds from current borrowings

X _{duration, debit}

IAS 7.17_{Common practice}

Repayments of current borrowings

X _{duration, credit}

IAS 7.17_{Common practice}

Cash flows from (used in) increase (decrease) in current borrowings

X _{duration, debit}

IAS 7.17_{Common practice}

Proceeds from issue of bonds, notes and debentures

X _{duration, debit}

IAS 7.17_{Common practice}

Repayments of bonds, notes and debentures

X _{duration, credit}

IAS 7.17_{Common practice}

Payments for share issue costs

X _{duration, credit}

IAS 7.17_{Common practice}

Payments for debt issue costs

X _{duration, credit}

IAS 7.17_{Common practice}

Proceeds from contributions of non-controlling interests

X _{duration, debit}

IAS 7.17_{Common practice}

Proceeds from issue of subordinated liabilities

X _{duration, debit}

IAS 7.17_{Common practice}

Repayments of subordinated liabilities

X _{duration, credit}

IAS 7.17_{Common practice}

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 d_{Common practice}

Dividends recognised as distributions to owners, relating to current year

X _{duration, debit}

IAS 1.106 d_{Common practice}

Dividends recognised as distributions to non-controlling interests

X _{duration, debit}

IAS 1.106 d_{Common practice}

Increase (decrease) through change in equity of subsidiaries, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Increase (decrease) through acquisition of subsidiary, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Increase (decrease) through disposal of subsidiary, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Increase (decrease) through transfer between revaluation surplus and retained earnings, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Increase (decrease) through transfer to statutory reserve, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Increase (decrease) through appropriation of retained earnings, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Increase (decrease) through exercise of options, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Increase (decrease) through conversion of convertible instruments, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Issue of convertible instruments

X _{duration, credit}

IAS 1.106 d_{Common practice}

Decrease (increase) through tax on share-based payment transactions, equity

X _{duration, debit}

IAS 1.106 d_{Common practice}

Increase (decrease) through transactions with owners, equity

X _{duration, credit}

IAS 1.106 d_{Common practice}

Purchase of treasury shares

X _{duration, debit}

IAS 1.106 d_{Common practice}

Sale or issue of treasury shares

X _{duration, credit}

IAS 1.106 d_{Common practice}

Cancellation of treasury shares

X _{duration, credit}

IAS 1.106 d_{Common practice}

Reduction of issued capital

X _{duration, debit}

IAS 1.106 d_{Common practice}

Share issue related cost

X _{duration, debit}

IAS 1.106 d_{Common practice}

Miscellaneous components of equity [abstract]

Statutory reserve [member]

member

IAS 1.108_{Common practice}

Capital redemption reserve [member]

member

IAS 1.108_{Common practice}

Merger reserve [member]

member

IAS 1.108_{Common practice}

Reserve of equity component of convertible instruments [member]

member

IAS 1.108_{Common practice}

Accumulated other comprehensive income [member]

member

IAS 1.108_{Common practice}

Capital reserve [member]

member

IAS 1.108_{Common practice}

Additional paid-in capital [member]

member

IAS 1.108_{Common practice}

Miscellaneous other reserves [member]

member

IAS 1.108_{Common practice}

Disclosure of notes and other explanatory information [text block]

text block

IAS 1.10 e_Disclosure

Disclosure of accounting judgements and estimates [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of accrued expenses and other liabilities [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of allowance for credit losses [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of associates [text block]

text block

Effective 2013-01-01 IAS 27.16 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 d_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure

Disclosure of auditors' remuneration [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of authorisation of financial statements [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of available-for-sale assets [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of basis of consolidation [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of basis of preparation of financial statements [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]

text block

IAS 41 - Disclosure_Disclosure

Disclosure of borrowings [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of business combinations [text block]

text block

IFRS 3 - Disclosures_Disclosure

Disclosure of cash and bank balances at central banks [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of cash and cash equivalents [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of cash flow statement [text block]

text block

IAS 7 - Presentation of a statement of cash flows_Disclosure

Disclosure of changes in accounting policies [text block]

text block

IAS 1.10 e_{Common practice}

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

text block

IAS 8 - Accounting policies_Disclosure

Disclosure of collateral [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of claims and benefits paid [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of commitments [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of commitments and contingent liabilities [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of contingent liabilities [text block]

text block

IAS 37.86_Disclosure

Disclosure of cost of sales [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of credit risk [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of debt instruments [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of deferred acquisition costs arising from insurance contracts [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of deferred income [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of deferred taxes [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of deposits from banks [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of deposits from customers [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of depreciation and amortisation expense [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of derivative financial instruments [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of discontinued operations [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of dividends [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of earnings per share [text block]

text block

IAS 33 - Disclosure_Disclosure

Disclosure of effect of changes in foreign exchange rates [text block]

text block

IAS 21 - Disclosure_Disclosure

Disclosure of employee benefits [text block]

text block

IAS 19 - Scope_Disclosure

Disclosure of entity's operating segments [text block]

text block

IFRS 8 - Disclosure_Disclosure

Disclosure of events after reporting period [text block]

text block

IAS 10 - Disclosure_Disclosure

Disclosure of expenses [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of expenses by nature [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of exploration and evaluation assets [text block]

text block

IFRS 6 - Disclosure_Disclosure

Disclosure of fair value measurement [text block]

text block

Effective 2013-01-01 IFRS 13 - Disclosure_Disclosure

Disclosure of fair value of financial instruments [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of fee and commission income (expense) [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of finance cost [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of finance income (expense) [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of finance income [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of financial assets held for trading [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of financial instruments [text block]

text block

IFRS 7 - Scope_Disclosure

Disclosure of financial instruments at fair value through profit or loss [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of financial instruments designated at fair value through profit or loss [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of financial instruments held for trading [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of financial liabilities held for trading [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of financial risk management [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of first-time adoption [text block]

text block

IFRS 1 - Presentation and disclosure_Disclosure

Disclosure of general and administrative expense [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of general information about financial statements [text block]

text block

IAS 1.51_Disclosure

Disclosure of going concern [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of goodwill [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of government grants [text block]

text block

IAS 20 - Disclosure_Disclosure

Disclosure of impairment of assets [text block]

text block

IAS 36 - Disclosure_Disclosure

Disclosure of income tax [text block]

text block

IAS 12 - Disclosure_Disclosure

Disclosure of information about employees [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of information about key management personnel [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of insurance contracts [text block]

text block

IFRS 4 - Disclosure_Disclosure

Disclosure of insurance premium revenue [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of intangible assets [text block]

text block

IAS 38 - Disclosure_Disclosure

Disclosure of intangible assets and goodwill [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of interest expense [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of interest income [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of interest income (expense) [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of inventories [text block]

text block

IAS 2 - Disclosure_Disclosure

Disclosure of investment contracts liabilities [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of investment property [text block]

text block

IAS 40 - Disclosure_Disclosure

Disclosure of investments accounted for using equity method [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of investments other than investments accounted for using equity method [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of issued capital [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of joint ventures [text block]

text block

Effective 2013-01-01 IAS 27.17 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 b_Disclosure

Disclosure of lease prepayments [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of leases [text block]

text block

IAS 17 - Leases in the financial statements of lessees_Disclosure, IAS 17 - Leases in the financial statements of lessors_Disclosure

Disclosure of liquidity risk [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of loans and advances to banks [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of loans and advances to customers [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of market risk [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of net asset value attributable to unit-holders [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of non-controlling interests [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of non-current assets held for sale and discontinued operations [text block]

text block

IFRS 5 - Presentation and disclosure_Disclosure

Disclosure of non-current assets or disposal groups classified as held for sale [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of objectives, policies and processes for managing capital [text block]

text block

IAS 1.134_Disclosure

Disclosure of other assets [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of other current assets [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of other current liabilities [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of other liabilities [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of other non-current assets [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of other non-current liabilities [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of other operating expense [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of other operating income (expense) [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of other operating income [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of prepayments and other assets [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of profit (loss) from operating activities [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of property, plant and equipment [text block]

text block

IAS 16 - Disclosure_Disclosure

Disclosure of provisions [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of reclassification of financial instruments [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of recognised revenue from construction contracts [text block]

text block

IAS 11 - Disclosure_Disclosure

Disclosure of reinsurance [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of related party [text block]

text block

IAS 24 - Disclosures_Disclosure

Disclosure of repurchase and reverse repurchase agreements [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of research and development expense [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of reserves within equity [text block]

text block

IAS 1.79 b_Disclosure

Disclosure of restricted cash and cash equivalents [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of revenue [text block]

text block

IAS 18 - Disclosure_Disclosure

Disclosure of service concession arrangements [text block]

text block

SIC 29 - Consensus_Disclosure

Disclosure of share capital, reserves and other equity interest [text block]

text block

IAS 1.79_Disclosure

Disclosure of share-based payment arrangements [text block]

text block

IFRS 2.44_Disclosure

Disclosure of subordinated liabilities [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of subsidiaries [text block]

text block

Effective 2013-01-01 IAS 27.16 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 a_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, Expiry date 2013-01-01 IAS 27.43 b_Disclosure

Disclosure of summary of significant accounting policies [text block]

text block

IAS 1.114 b_Disclosure

Disclosure of tax receivables and payables [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of trade and other payables [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of trade and other receivables [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of trading income (expense) [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of treasury shares [text block]

text block

IAS 1.10 e_{Common practice}

Disclosure of summary of significant accounting policies [text block]

text block

IAS 1.114 b_Disclosure

Description of accounting policy for biological assets [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for borrowing costs [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for borrowings [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for business combinations [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for business combinations and goodwill [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for cash flows [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for collateral [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for construction in progress [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for depreciation expense [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for derecognition of financial instruments [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for derivative financial instruments [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for derivative financial instruments and hedging [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for determining components of cash and cash equivalents [text block]

text block

IAS 7.46_Disclosure

Description of accounting policy for discontinued operations [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for dividends [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for earnings per share [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for employee benefits [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for environment related expense [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for expenses [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for exploration and evaluation expenditures [text block]

text block

IFRS 6.24 a_Disclosure

Description of accounting policy for fair value measurement [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for fee and commission income and expense [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for finance costs [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for finance income and costs [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for financial assets [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for financial guarantees [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for financial instruments [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for financial instruments at fair value through profit or loss [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for financial liabilities [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for foreign currency translation [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for functional currency [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for goodwill [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for government grants [text block]

text block

IAS 20.39 a_Disclosure

Description of accounting policy for hedging [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for impairment of assets [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for impairment of financial assets [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for impairment of non-financial assets [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for income tax [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]

text block

IFRS 4.37 a_Disclosure

Description of accounting policy for intangible assets and goodwill [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for intangible assets other than goodwill [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for interest income and expense [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for investment in associates [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for investment in associates and joint ventures [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for investments in joint ventures [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for investment property [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for investments other than investments accounted for using equity method [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for issued capital [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for leases [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for measuring inventories [text block]

text block

IAS 2.36 a_Disclosure

Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]

text block

IAS 1.117 b_{Common 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 b_{Common practice}

Description of accounting policy for offsetting of financial instruments [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for property, plant and equipment [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for provisions [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for reclassification of financial instruments [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for recognising actuarial gains and losses [text block]

text block

Expiry date 2013-01-01 IAS 19.120A a_Disclosure

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

text block

IFRS 7.28 a_Disclosure

Description of accounting policy for recognition of revenue [text block]

text block

IAS 18.35 a_Disclosure

Description of accounting policy for reinsurance [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for repurchase and reverse repurchase agreements [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for research and development expense [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for restricted cash and cash equivalents [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for segment reporting [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for share-based payment transactions [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for subsidiaries [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for termination benefits [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for trade and other payables [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for trade and other receivables [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for trading income and expense [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for transactions with non-controlling interests [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for transactions with related parties [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for treasury shares [text block]

text block

IAS 1.117 b_{Common practice}

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

text block

IAS 1.117 b_Disclosure

Disclosure of notes and other explanatory information [text block]

text block

IAS 1.10 e_Disclosure

Name of reporting entity or other means of identification

text

IAS 1.51 a_Disclosure

Domicile of entity

text

IAS 1.138 a_Disclosure

Legal form of entity

text

IAS 1.138 a_Disclosure

Country of incorporation

text

IAS 1.138 a_Disclosure

Address of entity's registered office

text

IAS 1.138 a_Disclosure

Principal place of business

text

IAS 1.138 a_Disclosure

Description of nature of entity's operations and principal activities

text

IAS 1.138 b_Disclosure

Name of parent entity

text

IAS 24.13_Disclosure, IAS 1.138 c_Disclosure

Name of ultimate parent of group

text

IAS 1.138 c_Disclosure, IAS 24.13_Disclosure

Length of life of limited life entity

text

IAS 1.138 d_Disclosure

Statement of IFRS compliance [text block]

text block

IAS 1.114 a_Disclosure, IAS 1.16_Disclosure

Management conclusion on fair presentation as consequence of departure

text

IAS 1.20 a_Disclosure

Explanation of departure from IFRS

text

IAS 1.20 c_Disclosure, IAS 1.20 b_Disclosure

Explanation of financial effect of departure from IFRS

text

IAS 1.20 d_Disclosure

Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework

text

IAS 1.23 a_Disclosure

Explanation of adjustments that would be necessary to achieve fair presentation

text

IAS 1.23 b_Disclosure

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

text block

IAS 1.25_Disclosure

Explanation of fact and basis for preparation of financial statements when not going concern basis

text

IAS 1.25_Disclosure

Explanation of why entity not regarded as going concern

text

IAS 1.25_Disclosure

Description of reason for using longer or shorter reporting period

text

IAS 1.36 a_Disclosure

Description of fact that amounts presented in financial statements are not entirely comparable

text

IAS 1.36 b_Disclosure

Disclosure of reclassifications or changes in presentation [text block]

text block

IAS 1.41_Disclosure

Disclosure of reclassifications or changes in presentation [abstract]

Disclosure of reclassifications or changes in presentation [table]

table

IAS 1.41_Disclosure

Reclassified items [axis]

axis

IAS 1.41_Disclosure

Reclassified items [member]

member [default]

IAS 1.41_Disclosure

Disclosure of reclassifications or changes in presentation [line items]

line items

Description of nature of reclassifications or changes in presentation

text

IAS 1.41 a_Disclosure

Amount of reclassifications or changes in presentation

X _duration

IAS 1.41 b_Disclosure

Description of reason for reclassifications or changes in presentation

text

IAS 1.41 c_Disclosure

Description of reason why reclassification of comparative amounts is impracticable

text

IAS 1.42 a_Disclosure

Description of nature of necessary adjustments to provide comparative information

text

IAS 1.42 b_Disclosure

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block]

text block

IAS 1.61_Disclosure

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]

table

IAS 1.61_Disclosure

Maturity [axis]

axis

IAS 17.35 a_Disclosure, IFRS 7.42E e_Disclosure, IAS 1.61_Disclosure, IAS 17.47 a_Disclosure, IAS 17.31 b_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure

Aggregated time bands [member]

member [default]

IFRS 7.B35_Example, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 1.61_Disclosure

Not later than one year [member]

member

IAS 17.35 a (i)_Disclosure, IAS 1.61 a_Disclosure, 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 b_Disclosure, IFRS 7.IG28 d_Example

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 1.68_Example, IAS 1.54 g_Disclosure, IAS 2.36 b_Disclosure

Current trade receivables

X _{instant, debit}

IAS 1.78 b_Example, IAS 1.68_Example

Current trade payables

X _{instant, credit}

IAS 1.78_{Common practice}, IAS 1.70_Example

Disclosure of summary of significant accounting policies [text block]

text block

IAS 1.114 b_Disclosure

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

text block

IAS 1.117 a_Disclosure

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

text block

IAS 1.117 b_Disclosure

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

text

IAS 1.122_Disclosure

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

text

IFRIC 14.10_Disclosure, IAS 1.125_Disclosure

Disclosure of assets and liabilities with significant risk of material adjustment [text block]

text block

IAS 1.125_Disclosure

Disclosure of assets and liabilities with significant risk of material adjustment [abstract]

Disclosure of assets and liabilities with significant risk of material adjustment [table]

table

IAS 1.125_Disclosure

Assets and liabilities [axis]

axis

IAS 1.125_Disclosure

Assets and liabilities [member]

member [default]

IAS 1.125_Disclosure

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 a_Disclosure

Description of nature of liabilities with significant risk of material adjustments within next financial year

text

IAS 1.125 a_Disclosure

Assets with significant risk of material adjustments within next financial year

X _{instant, debit}

IAS 1.125 b_Disclosure

Liabilities with significant risk of material adjustments within next financial year

X _{instant, credit}

IAS 1.125 b_Disclosure

Disclosure of objectives, policies and processes for managing capital [text block]

text block

IAS 1.134_Disclosure

Disclosure of objectives, policies and processes for managing capital [abstract]

Disclosure of objectives, policies and processes for managing capital [table]

table

IAS 1.136_Disclosure

Capital requirements [axis]

axis

IAS 1.136_Disclosure

Capital requirements [member]

member [default]

IAS 1.136_Disclosure

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 a_Disclosure

Summary quantitative data about what entity manages as capital

text

IAS 1.135 b_Disclosure

Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital

text

IAS 1.135 c_Disclosure

Information whether entity complied with any externally imposed capital requirements

text

IAS 1.135 d_Disclosure

Information about consequences of non-compliance with externally imposed capital requirements

text

IAS 1.135 e_Disclosure

Dividends recognised as distributions to owners per share

X.XX

IAS 1.107_Disclosure

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners

X _duration

IAS 1.137 a_Disclosure, IAS 10.13_Disclosure

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share

X.XX

IAS 1.137 a_Disclosure

Cumulative preference dividends not recognised

X _duration

IAS 1.137 b_Disclosure

Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue

text

IFRIC 17.17 a_Disclosure

Non-cash assets declared for distribution to owners before financial statements authorised for issue

X _{instant, debit}

IFRIC 17.17 b_Disclosure

Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value

X _{instant, debit}

IFRIC 17.17 c_Disclosure

Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue

text

IFRIC 17.17 c_Disclosure

Dividends payable, non-cash assets distributions

X _{instant, credit}

IFRIC 17.16 a_Disclosure

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 b_Disclosure

Equity reclassified into financial liabilities

X _duration

IAS 1.80A_Disclosure

Financial liabilities reclassified into equity

X _duration

IAS 1.80A_Disclosure

Description of timing and reason of reclassification between financial liabilities and equity

text

IAS 1.80A_Disclosure

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

text block

IAS 8 - Accounting policies_Disclosure

Disclosure of initial application of standards or interpretations [text block]

text block

IAS 8.28_Disclosure

Disclosure of initial application of standards or interpretations [abstract]

Disclosure of initial application of standards or interpretations [table]

table

IAS 8.28_Disclosure

Initially applied IFRSs [axis]

axis

IAS 8.28_Disclosure

Initially applied IFRSs [member]

member [default]

IAS 8.28_Disclosure

Disclosure of initial application of standards or interpretations [line items]

line items

Title of initially applied IFRS

text

IAS 8.28 a_Disclosure

Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS

text

IAS 8.28 b_Disclosure

Description of nature of change in accounting policy

text

IAS 8.28 c_Disclosure

Description of transitional provisions of initially applied IFRS

text

IAS 8.28 d_Disclosure

Description of transitional provisions of initially applied IFRS that might have effect on future periods

text

IAS 8.28 e_Disclosure

Disclosure of voluntary change in accounting policy [text block]

text block

IAS 8.29_Disclosure

Disclosure of voluntary change in accounting policy [abstract]

Disclosure of voluntary change in accounting policy [table]

table

IAS 8.29_Disclosure

Voluntary changes in accounting policy [axis]

axis

IAS 8.29_Disclosure

Voluntary changes in accounting policy [member]

member [default]

IAS 8.29_Disclosure

Disclosure of voluntary change in accounting policy [line items]

line items

Description of nature of voluntary change in accounting policy

text

IAS 8.29 a_Disclosure

Description of reasons why applying new accounting policy provides reliable and more relevant information

text

IAS 8.29 b_Disclosure

Explanation of new standards or interpretations not applied

text

IAS 8.30 a_Disclosure

Disclosure of expected impact of initial application of new standards or interpretations [text block]

text block

IAS 8.30 b_Disclosure

Disclosure of expected impact of initial application of new standards or interpretations [abstract]

Disclosure of expected impact of initial application of new standards or interpretations [table]

table

IAS 8.30 b_Disclosure

New IFRSs [axis]

axis

IAS 8.30 b_Disclosure

New IFRSs [member]

member [default]

IAS 8.30 b_Disclosure

Disclosure of expected impact of initial application of new standards or interpretations [line items]

line items

Title of new IFRS

text

IAS 8.31 a_Example

Description of nature of impending change in accounting policy

text

IAS 8.31 b_Example

Date by which application of new IFRS is required

yyyy-mm-dd

IAS 8.31 c_Example

Date as at which entity plans to apply new IFRS initially

yyyy-mm-dd

IAS 8.31 d_Example

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 e_Disclosure, IAS 8.28 h_Disclosure

Disclosure of changes in accounting estimates [text block]

text block

IAS 8.39_Disclosure

Disclosure of changes in accounting estimates [abstract]

Disclosure of changes in accounting estimates [table]

table

IAS 8.39_Disclosure

Accounting estimates [axis]

axis

IAS 8.39_Disclosure

Accounting estimates [member]

member [default]

IAS 8.39_Disclosure

Disclosure of changes in accounting estimates [line items]

line items

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

text block

IAS 8.39_Disclosure

Increase (decrease) in accounting estimate

X _duration

IAS 8.39_Disclosure

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

text block

IAS 8.40_Disclosure

Description of nature of accounting errors in prior periods [text block]

text block

IAS 8.49 a_Disclosure

Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors

text

IAS 8.49 d_Disclosure

Disclosure of interim financial reporting [text block]

text block

IAS 34 - Content of an interim financial report_Disclosure

Description of significant events and transactions

text

IAS 34.15_Disclosure

Description of accounting policies and methods of computation followed in interim financial statements [text block]

text block

IAS 34.16A a_Disclosure

Explanation of seasonality or cyclicality of interim operations

text

IAS 34.16A b_Disclosure

Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence

text

IAS 34.16A c_Disclosure

Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years

text

IAS 34.16A d_Disclosure

Explanation of issues, repurchases and repayments of debt and equity securities

text

IAS 34.16A e_Disclosure

Dividends paid, ordinary shares

X _{duration, debit}

IAS 34.16A f_Disclosure

Dividends paid, other shares

X _{duration, debit}

IAS 34.16A f_Disclosure

Dividends paid, ordinary shares per share

X.XX

IAS 34.16A f_Disclosure

Dividends paid, other shares per share

X.XX

IAS 34.16A f_Disclosure

Explanation of events after interim period that have not been reflected

text

IAS 34.16A h_Disclosure

Explanation of effect of changes in composition of entity during interim period

text

IAS 34.16A i_Disclosure

Description of compliance with IFRSs if applied for interim financial report

text

IAS 34.19_Disclosure

Description of nature and amount of change in estimate during final interim period

text

IAS 34.26_Disclosure

Disclosure of events after reporting period [text block]

text block

IAS 10 - Disclosure_Disclosure

Explanation of body of authorisation

text

IAS 10.17_Disclosure

Date of authorisation for issue of financial statements

yyyy-mm-dd

IAS 10.17_Disclosure

Explanation of fact that entity's owners or others have power to amend financial statements after issue

text

IAS 10.17_Disclosure

Disclosure of non-adjusting events after reporting period [text block]

text block

IAS 10.21_Disclosure

Disclosure of non-adjusting events after reporting period [abstract]

Disclosure of non-adjusting events after reporting period [table]

table

IAS 10.21_Disclosure

Non-adjusting events after reporting period [axis]

axis

IAS 10.21_Disclosure

Non-adjusting events after reporting period [member]

member [default]

IAS 10.21_Disclosure

Major business combination [member]

member

IAS 10.22 a_Example

Disposal of major subsidiary [member]

member

IAS 10.22 a_Example

Announcement of plan to discontinue operation [member]

member

IAS 10.22 b_Example

Major purchases of assets [member]

member

IAS 10.22 c_Example

Classification of assets as held for sale [member]

member

IAS 10.22 c_Example

Other disposals of assets [member]

member

IAS 10.22 c_Example

Expropriation of major assets by government [member]

member

IAS 10.22 c_Example

Destruction of major production plant [member]

member

IAS 10.22 d_Example

Announcing or commencing implementation of major restructuring [member]

member

IAS 10.22 e_Example

Major ordinary share transactions [member]

member

IAS 10.22 f_Example

Potential ordinary share transactions [member]

member

IAS 10.22 f_Example

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

member

IAS 10.22 g_Example

Changes in tax rates or tax laws enacted or announced [member]

member

IAS 10.22 h_Example

Entering into significant commitments or contingent liabilities [member]

member

IAS 10.22 i_Example

Commencement of major litigation [member]

member

IAS 10.22 j_Example

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 a_Disclosure

Explanation of financial effect of non-adjusting event after reporting period [text block]

text block

IAS 10.21 b_Disclosure

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners

X _duration

IAS 1.137 a_Disclosure, IAS 10.13_Disclosure

Disclosure of hyperinflationary reporting [text block]

text block

IAS 29 - Disclosures_Disclosure

Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency

text

IAS 29.39 a_Disclosure

Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency

text

IAS 29.39 b_Disclosure

Description of identity of price index

text

IAS 29.39 c_Disclosure

Level of price index

X.XX

IAS 29.39 c_Disclosure

Price index movements

X.XX

IAS 29.39 c_Disclosure

Gains (losses) on net monetary position

X _{duration, credit}

IAS 29.9_Disclosure

Disclosure of business combinations [text block]

text block

IFRS 3 - Disclosures_Disclosure

Description of nature and financial effect of business combinations during period

text

IFRS 3.59 a_Disclosure

Description of nature and financial effect of business combinations after reporting period before statements authorised for issue

text

IFRS 3.59 b_Disclosure

Explanation of financial effect of adjustments related to business combinations

text

IFRS 3.61_Disclosure

Additional information about nature and financial effect of business combination

text

IFRS 3.63_Disclosure

Disclosure of detailed information about business 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.B64_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

Disclosure of detailed information about business combination [line items]

line items

Name of acquiree

text

IFRS 3.B64 a_Disclosure

Description of acquiree

text

IFRS 3.B64 a_Disclosure

Date of acquisition

yyyy-mm-dd

IFRS 3.B64 b_Disclosure

Percentage of voting equity interests acquired

X.XX

IFRS 3.B64 c_Disclosure

Description of primary reasons for business combination

text

IFRS 3.B64 d_Disclosure

Description of how acquirer obtained control of acquiree

text

IFRS 3.B64 d_Disclosure

Description of factors that make up goodwill recognised

text

IFRS 3.B64 e_Disclosure

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 f_Disclosure

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.IE72_Example, IFRS 3.B64 i_Example

Inventory recognised as of acquisition date

X _{instant, debit}

IFRS 3.IE72_Example, IFRS 3.B64 i_Example

Property, plant and equipment recognised as of acquisition date

X _{instant, debit}

IFRS 3.B64 i_Example, IFRS 3.IE72_Example

Identifiable intangible assets recognised as of acquisition date

X _{instant, debit}

IFRS 3.IE72_Example, IFRS 3.B64 i_Example

Financial liabilities recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.B64 i_Example, IFRS 3.IE72_Example

Contingent liabilities recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.IE72_Example, IFRS 3.B64 i_Example

Net identifiable assets acquired (liabilities assumed)

X _{instant, debit}

IFRS 3.IE72_Example, IFRS 3.B64 i_Example

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

Non-current assets recognised as of acquisition date

X _{instant, debit}

IFRS 3.B64 i_{Common practice}

Current assets recognised as of acquisition date

X _{instant, debit}

IFRS 3.B64 i_{Common practice}

Non-current liabilities recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.B64 i_{Common practice}

Current liabilities recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.B64 i_{Common practice}

Trade and other payables recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.B64 i_{Common practice}

Deferred tax assets recognised as of acquisition date

X _{instant, debit}

IFRS 3.B64 i_{Common practice}

Deferred tax liabilities recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.B64 i_{Common practice}

Borrowings recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.B64 i_{Common practice}

Goodwill expected to be deductible for tax purposes

X _{instant, debit}

IFRS 3.B64 k_Disclosure

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 q_Disclosure

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 e_Disclosure

Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements

text

IFRS 3.B67 e_Disclosure

Disclosure of reconciliation of changes in goodwill [abstract]

Disclosure of reconciliation of changes in goodwill [table]

table

IFRS 3.B67 d_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

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

axis

IFRS 7.IG29_{Common practice}, IAS 38.118 c_Disclosure, IAS 17.32_Disclosure, IAS 41.54 f_Disclosure, IAS 40.79 d_Disclosure, IAS 41.50_Disclosure, IAS 40.79 c_Disclosure, IAS 16.73 e_Disclosure, IAS 38.118 e_Disclosure, IAS 40.76_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.73 d_Disclosure

Carrying amount [member]

member [default]

IAS 41.50_Disclosure, IFRS 7.IG29 a_Example, IAS 17.32_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.73 e_Disclosure, IAS 38.118 e_Disclosure, IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Gross carrying amount [member]

member

IAS 16.73 d_Disclosure, IAS 38.118 c_Disclosure, IAS 17.32_Disclosure, IAS 40.76 c_Disclosure, IFRS 7.IG29_{Common practice}, IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation, amortisation and impairment [member]

member

IAS 41.54 f_Disclosure, IFRS 7.IG29 b_Example, IAS 16.75 b_Disclosure, IAS 17.32_Disclosure, IFRS 3.B67 d_Disclosure, IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 40.76 c_Disclosure

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 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 1.54 c_Disclosure, IAS 36.135 a_Disclosure

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 d_Disclosure

Goodwill at end of period

X _{instant, debit}

IAS 36.134 a_Disclosure, IFRS 3.B67 d_Disclosure, IAS 1.54 c_Disclosure, IAS 36.135 a_Disclosure

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]

table

IFRS 3.B64 l_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]

axis

IFRS 3.B64 l_Disclosure

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]

member [default]

IFRS 3.B64 l_Disclosure

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 l_Disclosure, IFRS 3.B64 l (i)_Disclosure, IFRS 3.B64 m_Disclosure

Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

text

IFRS 3.B64 l (ii)_Disclosure

Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

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 m_Disclosure

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 m_Disclosure

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 m_Disclosure

Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

text

IFRS 3.B64 l (iii)_Disclosure

Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

text

IFRS 3.B64 m_Disclosure

Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

text

IFRS 3.B64 l (iv)_Disclosure

Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

text

IFRS 3.B64 m_Disclosure

Disclosure of acquired receivables [abstract]

Disclosure of acquired receivables [table]

table

IFRS 3.B64 h_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

Classes of acquired receivables [axis]

axis

IFRS 3.B64 h_Disclosure

Classes of acquired receivables [member]

member [default]

IFRS 3.B64 h_Disclosure

Loans acquired in business combination [member]

member

IFRS 3.B64 h_Example

Direct finance leases acquired in business combination [member]

member

IFRS 3.B64 h_Example

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 j_Disclosure, IFRS 3.B67 c_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B67_Disclosure, IFRS 3.B64_Disclosure

Business combinations [member]

member

IFRS 3.B64_Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65_Disclosure

Classes of contingent liabilities [axis]

axis

IFRS 3.B67 c_Disclosure, IAS 37.86_Disclosure

Contingent liabilities [member]

member [default]

IAS 37.88_Disclosure, IFRS 3.B67 c_Disclosure

Warranty contingent liability [member]

member

IAS 37.88_Example

Restructuring contingent liability [member]

member

IAS 37.88_Example

Legal proceedings contingent liability [member]

member

IAS 37.88_Example

Onerous contracts contingent liability [member]

member

IAS 37.88_Example

Contingent liability for decommissioning, restoration and rehabilitation costs [member]

member

IAS 37.88_Example

Contingent liabilities related to joint ventures [member]

member

IAS 37.88_Example

Share of contingent liabilities of associates [member]

member

IAS 37.88_Example

Other contingent liabilities [member]

member

IAS 37.88_Example

Items of contingent liabilities [axis]

axis

IFRS 3.B64 j_Disclosure

Items of contingent liabilities [member]

member [default]

IFRS 3.B64 j_Disclosure

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 c_Disclosure, IFRS 3.B64 j_Disclosure

Description of expected timing of outflows, contingent liabilities in business combination

text

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination

text

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j (i)_Disclosure, IFRS 3.B64 j_Disclosure

Description of major assumptions made concerning future events, contingent liabilities in business combination

text

IFRS 3.B64 j_Disclosure, IFRS 3.B67 c_Disclosure

Expected reimbursement, contingent liabilities in business combination

X _{instant, debit}

IFRS 3.B64 j_Disclosure, IFRS 3.B67 c_Disclosure

Asset recognised for expected reimbursement, contingent liabilities in business combination

X _{instant, debit}

IFRS 3.B64 j_Disclosure, IFRS 3.B67 c_Disclosure

Explanation of estimated financial effect, contingent liabilities in business combination

text

IFRS 3.B64 j (i)_Disclosure

Estimated financial effect, contingent liabilities in business combination

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 c_Disclosure

Changes in contingent liabilities recognised in business combination [abstract]

Additional liabilities, contingent liabilities recognised in business combination [abstract]

New liabilities, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_{Common practice}

Increase (decrease) in existing liabilities, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Total additional liabilities, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Settled liabilities, contingent liabilities recognised in business combination

(X) _{duration, debit}

IFRS 3.B67 c_Disclosure

Reversed unsettled liabilities, contingent liabilities recognised in business combination

(X) _{duration, debit}

IFRS 3.B67 c_Disclosure

Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Total increase (decrease) in contingent liabilities recognised in business combination

X _{duration, credit}

IFRS 3.B67 c_Disclosure

Contingent liabilities recognised in business combination at end of period

X _{instant, credit}

IFRS 3.B67 c_Disclosure

Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue

text

IFRS 3.B66_Disclosure

Disclosure of related party [text block]

text block

IAS 24 - Disclosures_Disclosure

Name of parent entity

text

IAS 24.13_Disclosure, IAS 1.138 c_Disclosure

Name of ultimate parent of group

text

IAS 1.138 c_Disclosure, IAS 24.13_Disclosure

Name of most senior parent entity producing publicly available financial statements

text

IAS 24.13_Disclosure

Explanation of relationships between parent and subsidiaries

text

IAS 24.13_Disclosure

Key management personnel compensation, short-term employee benefits

X _{duration, debit}

IAS 24.17 a_Disclosure

Key management personnel compensation, post-employment benefits

X _{duration, debit}

IAS 24.17 b_Disclosure

Key management personnel compensation, other long-term employee benefits

X _{duration, debit}

IAS 24.17 c_Disclosure

Key management personnel compensation, termination benefits

X _{duration, debit}

IAS 24.17 d_Disclosure

Key management personnel compensation, share-based payment

X _{duration, debit}

IAS 24.17 e_Disclosure

Key management personnel compensation

X _{duration, debit}

IAS 24.17_Disclosure

Disclosure of transactions between related parties [text block]

text block

IAS 24.18_Disclosure

Disclosure of transactions between related parties [abstract]

Disclosure of transactions between related parties [table]

table

IAS 24.19_Disclosure

Categories of related parties [axis]

axis

IAS 24.19_Disclosure

Entity's total for related parties [member]

member [default]

IAS 24.19_Disclosure

Related parties [member]

member

IAS 24.19_Disclosure

Parent [member]

member

IAS 24.19 a_Disclosure

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

member

IAS 24.19 b_Disclosure

Subsidiaries [member]

member

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 a_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, IAS 24.19 c_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure

Associates [member]

member

Expiry date 2013-01-01 IAS 27.43 b_Disclosure, Effective 2013-01-01 IAS 27.16 b_Disclosure, Effective 2013-01-01 IFRS 12.B4 d_Disclosure, Expiry date 2013-01-01 IAS 27.42 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, Effective 2013-01-01 IAS 27.17 b_Disclosure, IAS 24.19 d_Disclosure

Joint ventures where entity is venturer [member]

member

IAS 24.19 e_Disclosure

Key management personnel of entity or parent [member]

member

IAS 24.19 f_Disclosure

Other related parties [member]

member

IAS 24.19 g_Disclosure

Disclosure of transactions between related parties [line items]

line items

Description of transactions with related party

text

IAS 24.18_Disclosure

Description of nature of related party relationship

text

IAS 24.18_Disclosure

Related party transactions [abstract]

Purchases of goods, related party transactions

X _{duration, debit}

IAS 24.21 a_Example

Revenue from sale of goods, related party transactions

X _{duration, credit}

IAS 24.21 a_Example

Purchases of property and other assets, related party transactions

X _{duration, debit}

IAS 24.21 b_Example

Sales of property and other assets, related party transactions

X _{duration, credit}

IAS 24.21 b_Example

Services received, related party transactions

X _{duration, debit}

IAS 24.21 c_Example

Revenue from rendering of services, related party transactions

X _{duration, credit}

IAS 24.21 c_Example

Leases as lessor, related party transactions

X _duration

IAS 24.21 d_Example

Leases as lessee, related party transactions

X _duration

IAS 24.21 d_Example

Transfers of research and development from entity, related party transactions

X _duration

IAS 24.21 e_Example

Transfers of research and development to entity, related party transactions

X _duration

IAS 24.21 e_Example

Transfers under license agreements from entity, related party transactions

X _duration

IAS 24.21 f_Example

Transfers under license agreements to entity, related party transactions

X _duration

IAS 24.21 f_Example

Transfers under finance agreements from entity, related party transactions

X _duration

IAS 24.21 g_Example

Transfers under finance agreements to entity, related party transactions

X _duration

IAS 24.21 g_Example

Provision of guarantees or collateral by entity, related party transactions

X _duration

IAS 24.21 h_Example

Provision of guarantees or collateral to entity, related party transactions

X _duration

IAS 24.21 h_Example

Commitments made by entity, related party transactions

X _duration

IAS 24.21 i_Example

Commitments made on behalf of entity, related party transactions

X _duration

IAS 24.21 i_Example

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

X _duration

IAS 24.21 j_Example

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

X _duration

IAS 24.21 j_Example

Participation in defined benefit plan that shares risks between group entities, related party transactions

X _duration

IAS 24.22_Example

Outstanding balances for related party transactions [abstract]

Amounts payable, related party transactions

X _{instant, credit}

IAS 24.18 b_Disclosure, IAS 24.20_Disclosure

Amounts receivable, related party transactions

X _{instant, debit}

IAS 24.20_Disclosure, IAS 24.18 b_Disclosure

Outstanding commitments made by entity, related party transactions

X _{instant, credit}

IAS 24.18 b_Disclosure

Outstanding commitments made on behalf of entity, related party transactions

X _{instant, credit}

IAS 24.18 b_Disclosure

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

text

IAS 24.18 b (i)_Disclosure

Explanation of details of guarantees given or received of outstanding balances for related party transaction

text

IAS 24.18 b (ii)_Disclosure

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

X _{instant, credit}

IAS 24.18 c_Disclosure

Expense recognised during period for bad and doubtful debts for related party transaction

X _{duration, debit}

IAS 24.18 d_Disclosure

Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions

text

IAS 24.23_Disclosure

Explanation of whether entity applies exemption in IAS 24.25

text

IAS 24.26_Disclosure

Name of government and nature of relationship with government

text

IAS 24.26 a_Disclosure

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

Disclosure of first-time adoption [text block]

text block

IFRS 1 - Presentation and disclosure_Disclosure

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

text block

IFRS 1.24_Disclosure

Disclosure of comparative information prepared under previous GAAP [abstract]

Disclosure of comparative information prepared under previous GAAP [table]

table

IFRS 1.24_Disclosure

Financial effect of transition from previous GAAP to IFRSs [axis]

axis

IFRS 1.24_Disclosure

IFRSs [member]

member [default]

IFRS 1.24_Disclosure

Previous GAAP [member]

member

IFRS 1.29_Disclosure, IFRS 1.24_Disclosure, IFRS 1.30_{Common practice}

Effect of transition to IFRSs [member]

member

IFRS 1.24_Disclosure

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

line items

Equity

X _{instant, credit}

IAS 1.55_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.78 e_Disclosure, IFRS 1.24 a_Disclosure, IFRS 1.32 a (i)_Disclosure

Comprehensive income

X _{duration, credit}

IFRS 1.24 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, Expiry date 2012-07-01 IAS 1.82 i_Disclosure, Effective 2013-01-01 IFRS 12.B12 b (ix)_Disclosure, Effective 2012-07-01 IAS 1.81A c_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IAS 1.106 a_Disclosure

Profit (loss)

X _{duration, credit}

IAS 1.106 d (i)_Disclosure, Expiry date 2012-07-01 IAS 1.82 f_Disclosure, Effective 2012-07-01 IAS 1.81A a_Disclosure, IAS 7.18 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, Effective 2013-01-01 IFRS 12.B10 b_Example, IFRS 8.28 b_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 1.24 b_Disclosure, IFRS 1.32 a (ii)_Disclosure

Explanation of effect of transition on reported financial position

text

IFRS 1.23_Disclosure

Explanation of effect of transition on reported financial performance

text

IFRS 1.23_Disclosure

Explanation of effect of transition on reported cash flows

text

IFRS 1.25_Disclosure, IFRS 1.23_Disclosure

Explanation of fact that financial statements for previous periods not presented

text

IFRS 1.28_Disclosure

Explanation of cross-reference to interim financial statement disclosures for first-time adopter

text

IFRS 1.33_Disclosure

Disclosure of redesignated financial assets and liabilities [text block]

text block

IFRS 1.29_Disclosure

Disclosure of redesignated financial assets and liabilities [abstract]

Disclosure of redesignated financial assets and liabilities [table]

table

IFRS 1.29_Disclosure

Redesignation [axis]

axis

IFRS 1.29_Disclosure

Redesignated [member]

member [default]

IFRS 1.29_Disclosure

Previous GAAP [member]

member

IFRS 1.29_Disclosure, IFRS 1.24_Disclosure, IFRS 1.30_{Common practice}

Redesignated amount [member]

member

IFRS 1.29_{Common 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 1.29_Disclosure

Redesignated financial asset as at fair value through profit or loss

X _{instant, debit}

IFRS 1.29_Disclosure

Redesignated financial liability as at fair value through profit or loss

X _{instant, credit}

Expiry date 2015-01-01 IFRS 1.29_Disclosure, Effective 2015-01-01 IFRS 1.29A_Disclosure

Description of redesignated financial liabilities

text

Expiry date 2015-01-01 IFRS 1.29_Disclosure, Effective 2015-01-01 IFRS 1.29A_Disclosure

Description of redesignated financial assets

text

IFRS 1.29_Disclosure

Disclosure of fair values of items used as deemed cost [text block]

text block

IFRS 1.30_Disclosure

Disclosure of fair values of items used as deemed cost [abstract]

Disclosure of fair values of items used as deemed cost [table]

table

IFRS 1.30_Disclosure

Fair value as deemed cost [axis]

axis

IFRS 1.30_Disclosure

Aggregate of fair values [member]

member [default]

IFRS 1.30 a_Disclosure

Previous GAAP [member]

member

IFRS 1.29_Disclosure, IFRS 1.24_Disclosure, IFRS 1.30_{Common practice}

Aggregate adjustment to carrying amounts reported under previous GAAP [member]

member

IFRS 1.30 b_Disclosure

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 1.30_Disclosure

Property, plant and equipment fair value used as deemed cost

X _{instant, debit}

IFRS 1.30_Disclosure

Investment property fair value used as deemed cost

X _{instant, debit}

IFRS 1.30_Disclosure

Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

X _{instant, debit}

IFRS 1.31 a_Disclosure

Aggregate deemed cost of investments for which deemed cost is fair value

X _{instant, debit}

IFRS 1.31 b_Disclosure

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

X _{instant, debit}

IFRS 1.31 c_Disclosure

Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)

text

IFRS 1.31A_Disclosure

Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B

text

IFRS 1.31B_Disclosure

Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists

text

IFRS 1.31C_Disclosure

Disclosure of property, plant and equipment [text block]

text block

IAS 16 - Disclosure_Disclosure

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

text block

IAS 16.73_Disclosure

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

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

table

IAS 16.73_Disclosure

Classes of property, plant and equipment [axis]

axis

IAS 16.73_Disclosure

Property, plant and equipment [member]

member [default]

IAS 17.31 a_Disclosure, IAS 36.127_Example, IAS 16.73_Disclosure

Land and buildings [member]

member

IAS 16.37 b_Example

Land [member]

member

IAS 16.37 a_Example

Buildings [member]

member

IAS 16.37_{Common practice}

Machinery [member]

member

IAS 16.37 c_Example

Vehicles [member]

member

IAS 16.37_{Common practice}

Ships [member]

member

IAS 16.37 d_Example

Aircraft [member]

member

IAS 16.37 e_Example

Motor vehicles [member]

member

IAS 16.37 f_Example

Fixtures and fittings [member]

member

IAS 16.37 g_Example

Office equipment [member]

member

IAS 16.37 h_Example

Computer equipment [member]

member

IAS 16.37_{Common practice}

Communication and network equipment [member]

member

IAS 16.37_{Common practice}

Tangible exploration and evaluation assets [member]

member

IFRS 6.25_Disclosure

Leasehold improvements [member]

member

IAS 16.37_{Common practice}

Property, plant and equipment under operating leases [member]

member

IAS 16.37_{Common practice}

Construction in progress [member]

member

IAS 16.37_{Common practice}

Other property, plant and equipment [member]

member

IAS 16.37_{Common practice}

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

axis

IFRS 7.IG29_{Common practice}, IAS 38.118 c_Disclosure, IAS 17.32_Disclosure, IAS 41.54 f_Disclosure, IAS 40.79 d_Disclosure, IAS 41.50_Disclosure, IAS 40.79 c_Disclosure, IAS 16.73 e_Disclosure, IAS 38.118 e_Disclosure, IAS 40.76_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.73 d_Disclosure

Carrying amount [member]

member [default]

IAS 41.50_Disclosure, IFRS 7.IG29 a_Example, IAS 17.32_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.73 e_Disclosure, IAS 38.118 e_Disclosure, IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Gross carrying amount [member]

member

IAS 16.73 d_Disclosure, IAS 38.118 c_Disclosure, IAS 17.32_Disclosure, IAS 40.76 c_Disclosure, IFRS 7.IG29_{Common practice}, IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation, amortisation and impairment [member]

member

IAS 41.54 f_Disclosure, IFRS 7.IG29 b_Example, IAS 16.75 b_Disclosure, IAS 17.32_Disclosure, IFRS 3.B67 d_Disclosure, IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 40.76 c_Disclosure

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

line items

Measurement bases, property, plant and equipment

text

IAS 16.73 a_Disclosure

Depreciation method, property, plant and equipment

text

IAS 16.73 b_Disclosure

Useful lives or depreciation rates, property, plant and equipment

text

IAS 16.73 c_Disclosure

Effective dates of revaluation, property, plant and equipment

text

IAS 16.77 a_Disclosure

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

text

IAS 16.77 b_Disclosure

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

text

Expiry date 2013-01-01 IAS 16.77 c_Disclosure

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

Property, plant and equipment at beginning of period

X _{instant, debit}

IAS 16.73 e_Disclosure, IAS 1.54 a_Disclosure

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 a_Disclosure, 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 a_Disclosure

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

X _duration

IAS 16.73 e (vi)_Disclosure, IAS 1.98 a_Disclosure

Revaluation increase (decrease), property, plant and equipment

X _{duration, debit}

IAS 16.73 e (iv)_Disclosure, IAS 16.77 f_Disclosure

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 e_{Common practice}

Increase (decrease) through transfers from (to) investment property, property, plant and equipment

X _{duration, debit}

IAS 16.73 e_{Common practice}

Increase (decrease) through transfers from construction in progress, property, plant and equipment

X _{duration, debit}

IAS 16.73 e_{Common 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 e_{Common 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 e_{Common practice}

Retirements, property, plant and equipment

(X) _{duration, credit}

IAS 16.73 e_{Common practice}

Total increase (decrease) in property, plant and equipment

X _{duration, debit}

IAS 16.73 e_Disclosure

Property, plant and equipment at end of period

X _{instant, debit}

IAS 16.73 e_Disclosure, IAS 1.54 a_Disclosure

Additional information [abstract]

Property, plant and equipment, expenditures recognised in course of its construction

X _{instant, debit}

IAS 16.74 b_Disclosure

Property, plant and equipment, temporarily idle

X _{instant, debit}

IAS 16.79 a_Example

Property, plant and equipment, gross carrying amount of fully depreciated assets still in use

X _{instant, debit}

IAS 16.79 b_Example

Property, plant and equipment, assets retired from active use and not classified as held for sale

X _{instant, debit}

IAS 16.79 c_Example

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 d_Disclosure

Property, plant and equipment, revalued assets by estimations

X _{instant, debit}

Expiry date 2013-01-01 IAS 16.77 d_Disclosure

Property, plant and equipment, revalued assets

X _{instant, debit}

IAS 16.77_Disclosure

Property, plant and equipment, revalued assets, at cost

X _{instant, debit}

IAS 16.77 e_Disclosure

Property, plant and equipment, revaluation surplus

X _{instant, credit}

IAS 16.77 f_Disclosure

Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment

text

IAS 16.77 f_Disclosure

Property, plant and equipment, restrictions on title

X _{instant, debit}

IAS 16.74 a_Disclosure

Description of existence of restrictions on title, property, plant and equipment

text

IAS 16.74 a_Disclosure

Property, plant and equipment, pledged as security

X _{instant, debit}

IAS 16.74 a_Disclosure

Contractual commitments for acquisition of property, plant and equipment

X _{instant, credit}

IAS 16.74 c_Disclosure

Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up

X _{duration, credit}

IAS 16.74 d_Disclosure

Fair value of property, plant and equipment materially different from carrying amount

X _{instant, debit}

IAS 16.79 d_Example

Disclosure of exploration and evaluation assets [text block]

text block

IFRS 6 - Disclosure_Disclosure

Description of accounting policy for exploration and evaluation expenditures [text block]

text block

IFRS 6.24 a_Disclosure

Assets arising from exploration for and evaluation of mineral resources

X _{instant, debit}

IFRS 6.24 b_Disclosure

Liabilities arising from exploration for and evaluation of mineral resources

X _{instant, credit}

IFRS 6.24 b_Disclosure

Income arising from exploration for and evaluation of mineral resources

X _{duration, credit}

IFRS 6.24 b_Disclosure

Expense arising from exploration for and evaluation of mineral resources

X _{duration, debit}

IFRS 6.24 b_Disclosure

Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities

X _{duration, debit}

IFRS 6.24 b_Disclosure

Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities

X _{duration, debit}

IFRS 6.24 b_Disclosure

Disclosure of financial instruments [text block]

text block

IFRS 7 - Scope_Disclosure

Disclosure of detailed information about financial instruments [text block]

text block

Expiry date 2013-01-01 IFRS 7.27B_Disclosure, IFRS 7.36_Disclosure

Disclosure of detailed information about financial instruments [abstract]

Disclosure of detailed information about financial instruments [table]

table

IFRS 7.36_Disclosure, Expiry date 2013-01-01 IFRS 7.27B_Disclosure

Classes of financial instruments [axis]

axis

IFRS 7.36_Disclosure, Expiry date 2013-01-01 IFRS 7.27B_Disclosure

Financial instruments, class [member]

member [default]

IFRS 7.36_Disclosure, Expiry date 2013-01-01 IFRS 7.27B_Disclosure

Financial instruments at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Financial instruments at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Financial instruments outside scope of IFRS 7, class [member]

member

IFRS 7.B2 b_Disclosure

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 7.27_Disclosure

Description of change in valuation technique and reasons for change

text

Expiry date 2013-01-01 IFRS 7.27_Disclosure

Financial instruments measured in Level 1 of fair value hierarchy

X _instant

Expiry date 2013-01-01 IFRS 7.27B a_Disclosure

Financial instruments measured in Level 2 of fair value hierarchy

X _instant

Expiry date 2013-01-01 IFRS 7.27B a_Disclosure

Financial instruments measured in Level 3 of fair value hierarchy

X _instant

Expiry date 2013-01-01 IFRS 7.27B a_Disclosure

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 b_Disclosure

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 b_Disclosure

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 b_Disclosure

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 b_Disclosure

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 d_Disclosure

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 d_Disclosure

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 e_Disclosure

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

text block

IFRS 7.28 a_Disclosure

Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period

X _instant

IFRS 7.28 b_Disclosure

Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

X _duration

IFRS 7.IG14_Example

Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

X _duration

IFRS 7.IG14_Example

Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

X _duration

IFRS 7.IG14_Example

Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

(X) _duration

IFRS 7.IG14_Example

Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

X _duration

IFRS 7.28 b_Example

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 b_Disclosure

Description of conclusion why transaction price was not best evidence of fair value

text

Effective 2013-01-01 IFRS 7.28 c_Disclosure

Maximum exposure to credit risk

X _instant

IFRS 7.36 a_Disclosure

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 b_Disclosure

Disclosure of financial assets [text block]

text block

IFRS 7.6_Disclosure

Disclosure of financial assets [abstract]

Disclosure of financial assets [table]

table

IFRS 7.6_Disclosure

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets, class [member]

member [default]

IFRS 7.6_Disclosure, IAS 36.127_Example

Financial assets at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}

Financial assets at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Derivatives [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Effective 2013-01-01 IFRS 13.IE60_Example, IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example

Option contract [member]

member

IAS 1.112 c_{Common practice}

Futures contract [member]

member

IAS 1.112 c_{Common practice}

Swap contract [member]

member

IAS 1.112 c_{Common practice}

Forward contract [member]

member

IAS 1.112 c_{Common practice}

Equity investments [member]

member

IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Financial assets outside scope of IFRS 7, class [member]

member

IFRS 7.B2 b_Disclosure

Categories of financial assets [axis]

axis

IFRS 7.8_Disclosure

Financial assets, category [member]

member [default]

IFRS 7.8_Disclosure

Financial assets at fair value through profit or loss, category [member]

member

IFRS 7.8 a_Disclosure

Financial assets at fair value through profit or loss, designated upon initial recognition, category [member]

member

IFRS 7.8 a_Disclosure

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 a_Disclosure

Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]

member

Effective 2015-01-01 IFRS 7.8 a_Disclosure

Financial assets available-for-sale, category [member]

member

Expiry date 2015-01-01 IFRS 7.8 d_Disclosure

Held-to-maturity investments, category [member]

member

Expiry date 2015-01-01 IFRS 7.8 b_Disclosure

Loans and receivables, category [member]

member

Expiry date 2015-01-01 IFRS 7.8 c_Disclosure

Financial assets at amortised cost, category [member]

member

Effective 2015-01-01 IFRS 7.8 f_Disclosure

Financial assets at fair value through other comprehensive income, category [member]

member

Effective 2015-01-01 IFRS 7.8 h_Disclosure

Disclosure of financial assets [line items]

line items

Financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

Financial assets, at fair value

X _{instant, debit}

IFRS 7.25_Disclosure

Notional amount

X _instant

IAS 1.112 c_{Common 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 7.16_Disclosure

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 7.16_{Common practice}

Utilisation, allowance account for credit losses of financial assets

(X) _{duration, debit}

IFRS 7.16_{Common practice}

Reversal, allowance account for credit losses of financial assets

(X) _duration

IFRS 7.16_{Common practice}

Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets

X _{duration, credit}

IFRS 7.16_{Common practice}

Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets

X _{duration, credit}

IFRS 7.16_{Common practice}

Increase (decrease) through other changes, allowance account for credit losses of financial assets

X _{duration, credit}

IFRS 7.16_{Common practice}

Total increase (decrease) in allowance account for credit losses of financial assets

X _{duration, credit}

IFRS 7.16_Disclosure

Allowance account for credit losses of financial assets at end of period

X _{instant, credit}

IFRS 7.16_Disclosure

Impairment loss on financial assets

X _{duration, debit}

IFRS 7.20 e_Disclosure

Information about credit quality of neither past due nor impaired financial assets [text block]

text block

IFRS 7.36 c_Disclosure

Analysis of credit exposures using external credit grading system [text block]

text block

IFRS 7.IG23 a_Example

Description of rating agencies used

text

IFRS 7.IG24 b_Example

Rated credit exposures

X _instant

IFRS 7.IG24 c_Example

Unrated credit exposures

X _instant

IFRS 7.IG24 c_Example

Description of relationship between internal and external ratings

text

IFRS 7.IG25 c_Example, IFRS 7.IG24 d_Example

Analysis of credit exposures using internal credit grading system [text block]

text block

IFRS 7.IG23 a_Example

Description of internal credit ratings process

text

IFRS 7.IG25 a_Example

Description of relationship between internal and external ratings

text

IFRS 7.IG25 c_Example, IFRS 7.IG24 d_Example

Description of nature of counterparty

text

IFRS 7.IG23 b_Example

Description of historical information about counterparty default rates

text

IFRS 7.IG23 c_Example

Description of other information used to assess credit quality

text

IFRS 7.IG23 d_Example

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 c_Disclosure

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 c_Disclosure

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 c_Disclosure

Disclosure of external credit grades [text block]

text block

IFRS 7.IG24_Example

Disclosure of external credit grades [abstract]

Disclosure of external credit grades [table]

table

IFRS 7.IG24_Example

External credit grades [axis]

axis

IFRS 7.IG24 a_Example

Entity's total for external credit grades [member]

member [default]

IFRS 7.IG24 a_Example

External credit grades [member]

member

IFRS 7.IG24 a_Example

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets, class [member]

member [default]

IFRS 7.6_Disclosure, IAS 36.127_Example

Financial assets at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}

Financial assets at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Derivatives [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Effective 2013-01-01 IFRS 13.IE60_Example, IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example

Option contract [member]

member

IAS 1.112 c_{Common practice}

Futures contract [member]

member

IAS 1.112 c_{Common practice}

Swap contract [member]

member

IAS 1.112 c_{Common practice}

Forward contract [member]

member

IAS 1.112 c_{Common practice}

Equity investments [member]

member

IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Financial assets outside scope of IFRS 7, class [member]

member

IFRS 7.B2 b_Disclosure

Disclosure of external credit grades [line items]

line items

Credit exposure

X _instant

IFRS 7.IG25 b_Example, IFRS 7.IG24 a_Example

Disclosure of internal credit grades [text block]

text block

IFRS 7.IG25_Example

Disclosure of internal credit grades [abstract]

Disclosure of internal credit grades [table]

table

IFRS 7.IG25_Example

Internal credit grades [axis]

axis

IFRS 7.IG25 b_Example

Entity's total for internal credit grades [member]

member [default]

IFRS 7.IG25 b_Example

Internal credit grades [member]

member

IFRS 7.IG25 b_Example

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets, class [member]

member [default]

IFRS 7.6_Disclosure, IAS 36.127_Example

Financial assets at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}

Financial assets at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Derivatives [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Effective 2013-01-01 IFRS 13.IE60_Example, IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example

Option contract [member]

member

IAS 1.112 c_{Common practice}

Futures contract [member]

member

IAS 1.112 c_{Common practice}

Swap contract [member]

member

IAS 1.112 c_{Common practice}

Forward contract [member]

member

IAS 1.112 c_{Common practice}

Equity investments [member]

member

IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Financial assets outside scope of IFRS 7, class [member]

member

IFRS 7.B2 b_Disclosure

Disclosure of internal credit grades [line items]

line items

Credit exposure

X _instant

IFRS 7.IG25 b_Example, IFRS 7.IG24 a_Example

Disclosure of financial liabilities [text block]

text block

IFRS 7.6_Disclosure

Disclosure of financial liabilities [abstract]

Disclosure of financial liabilities [table]

table

IFRS 7.6_Disclosure

Classes of financial liabilities [axis]

axis

IFRS 7.6_Disclosure

Financial liabilities, class [member]

member [default]

IFRS 7.6_Disclosure

Financial liabilities at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Financial liabilities at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Financial liabilities outside scope of IFRS 7, class [member]

member

IFRS 7.B2 b_Disclosure

Categories of financial liabilities [axis]

axis

IFRS 7.8_Disclosure

Financial liabilities, category [member]

member [default]

IFRS 7.8_Disclosure

Financial liabilities at fair value through profit or loss, category [member]

member

IFRS 7.8 e_Disclosure

Financial liabilities at fair value through profit or loss, designated upon initial recognition, category [member]

member

IFRS 7.8 e_Disclosure

Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]

member

IFRS 7.8 e_Disclosure

Financial liabilities at amortised cost, category [member]

member

Expiry date 2015-01-01 IFRS 7.8 f_Disclosure, Effective 2015-01-01 IFRS 7.8 g_Disclosure

Disclosure of financial liabilities [line items]

line items

Financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

Financial liabilities, at fair value

X _{instant, credit}

IFRS 7.25_Disclosure

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 c_Disclosure

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 c_Disclosure

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 c_Disclosure

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 a_Disclosure

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 b_Disclosure

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 c_Disclosure

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 c_Disclosure

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 d_Disclosure

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 d_Disclosure

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 a_Disclosure

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 b_Disclosure

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 c_Disclosure

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 c_Disclosure

Increase (decrease) in fair value of financial assets related credit derivatives or similar instruments

X _duration

Effective 2015-01-01 IFRS 7.9 d_Disclosure

Accumulated increase (decrease) in fair value of financial assets related credit derivatives or similar instruments

X _instant

Effective 2015-01-01 IFRS 7.9 d_Disclosure

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 a_Disclosure, Expiry date 2015-01-01 IFRS 7.10 a_Disclosure

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 a_Disclosure, IFRS 7.10 a_Disclosure

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 b_Disclosure, IFRS 7.10 b_Disclosure

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 c_Disclosure

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 c_Disclosure

Amount presented in other comprehensive income realised at derecognition

X _duration

Effective 2015-01-01 IFRS 7.10 d_Disclosure

Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk

text

IFRS 7.11 a_Disclosure

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 b_Disclosure

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 c_Disclosure

Description of investments in equity designated as measured at fair value through other comprehensive income

text

Effective 2015-01-01 IFRS 7.11A a_Disclosure

Description of reason for using presentation alternative

text

Effective 2015-01-01 IFRS 7.11A b_Disclosure

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 c_Disclosure

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 c_Disclosure

Investments in equity instruments measured at fair value through other comprehensive income [axis]

axis

Effective 2015-01-01 IFRS 7.11A c_Disclosure

Investments in equity instruments measured at fair value through other comprehensive income [member]

member [default]

Effective 2015-01-01 IFRS 7.11A c_Disclosure

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 c_Disclosure

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 d_Disclosure

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 d_Disclosure

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 e_Disclosure

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 a_Disclosure

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 b_Disclosure

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 c_Disclosure

Reclassification out of financial assets at fair value through profit or loss

X _{duration, credit}

Expiry date 2015-01-01 IFRS 7.12_Disclosure, Expiry date 2015-01-01 IFRS 7.12A a_Disclosure

Reclassification into financial assets at fair value through profit or loss

X _{duration, debit}

Expiry date 2015-01-01 IFRS 7.12_Disclosure

Reclassification out of available-for-sale financial assets

X _{duration, credit}

Expiry date 2015-01-01 IFRS 7.12A a_Disclosure, Expiry date 2015-01-01 IFRS 7.12_Disclosure

Reclassification into available-for-sale financial assets

X _{duration, debit}

Expiry date 2015-01-01 IFRS 7.12_Disclosure

Reclassification out of held-to-maturity investments

X _{duration, credit}

Expiry date 2015-01-01 IFRS 7.12_Disclosure

Reclassification into held-to-maturity investments

X _{duration, debit}

Expiry date 2015-01-01 IFRS 7.12_Disclosure

Reclassification out of loans and receivables

X _{duration, credit}

Expiry date 2015-01-01 IFRS 7.12_Disclosure

Reclassification into loans and receivables

X _{duration, debit}

Expiry date 2015-01-01 IFRS 7.12_Disclosure

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 b_Disclosure

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 b_Disclosure

Financial assets reclassified out of available-for-sale financial assets, carrying amount

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.12A b_Disclosure

Financial assets reclassified out of available-for-sale financial assets, at fair value

X _{instant, debit}

Expiry date 2015-01-01 IFRS 7.12A b_Disclosure

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 c_Disclosure

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 d_Disclosure

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 d_Disclosure

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 e_Disclosure

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 e_Disclosure

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 e_Disclosure

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 e_Disclosure

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 e_Disclosure

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 e_Disclosure

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 e_Disclosure

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 e_Disclosure

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 f_Disclosure

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 f_Disclosure

Effective interest rate of financial assets reclassified out of available-for-sale financial assets

X.XX

Expiry date 2015-01-01 IFRS 7.12A f_Disclosure

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 f_Disclosure

Date of reclassification of financial assets due to change in business model

yyyy-mm-dd

Effective 2015-01-01 IFRS 7.12B a_Disclosure

Explanation of change in business model for managing financial assets

text

Effective 2015-01-01 IFRS 7.12B b_Disclosure

Description of effect of changing business model for managing financial assets on financial statements

text

Effective 2015-01-01 IFRS 7.12B b_Disclosure

Reclassification of financial assets out of measured at amortised cost into measured at fair value

X _duration

Effective 2015-01-01 IFRS 7.12B c_Disclosure

Reclassification of financial assets out of measured at fair value into measured at amortised cost

X _duration

Effective 2015-01-01 IFRS 7.12B c_Disclosure

Effective interest rate determined on date of reclassification

X.XX

Effective 2015-01-01 IFRS 7.12C a_Disclosure

Interest income (expense) recognised for assets reclassified into measured at amortised cost

X _{duration, credit}

Effective 2015-01-01 IFRS 7.12C b_Disclosure

Fair value of financial assets reclassified as measured at amortised cost

X _{instant, debit}

Effective 2015-01-01 IFRS 7.12D a_Disclosure

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 b_Disclosure

Disclosure of offsetting of financial assets and financial liabilities [text block]

text block

Effective 2013-01-01 IFRS 7 - Offsetting financial assets and financial liabilities_Disclosure

Disclosure of offsetting of financial assets [text block]

text block

Effective 2013-01-01 IFRS 7.13C_Disclosure

Disclosure of offsetting of financial assets [abstract]

Disclosure of offsetting of financial assets [table]

table

Effective 2013-01-01 IFRS 7.13C_Disclosure

Types of financial assets [axis]

axis

Effective 2013-01-01 IFRS 7.B51_Disclosure, Effective 2013-01-01 IFRS 7.B52_Disclosure

Financial assets, type [member]

member [default]

Effective 2013-01-01 IFRS 7.B52_Disclosure, Effective 2013-01-01 IFRS 7.B51_Disclosure

Counterparties [axis]

axis

Effective 2013-01-01 IFRS 7.B52_Disclosure

Counterparties [member]

member [default]

Effective 2013-01-01 IFRS 7.B52_Disclosure

Individually insignificant counterparties [member]

member

Effective 2013-01-01 IFRS 7.B52_Disclosure

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 a_Disclosure

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 b_Disclosure

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 c_Disclosure

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.IG40D_Example, Effective 2013-01-01 IFRS 7.IG40E_Example

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.IG40D_Example, Effective 2013-01-01 IFRS 7.IG40E_Example

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 d_Disclosure

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

X _{instant, debit}

Effective 2013-01-01 IFRS 7.13C e_Disclosure

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 7.13E_Disclosure

Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

text

Effective 2013-01-01 IFRS 7.B42_Disclosure

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.B46_Disclosure

Disclosure of offsetting of financial liabilities [text block]

text block

Effective 2013-01-01 IFRS 7.13C_Disclosure

Disclosure of offsetting of financial liabilities [abstract]

Disclosure of offsetting of financial liabilities [table]

table

Effective 2013-01-01 IFRS 7.13C_Disclosure

Types of financial liabilities [axis]

axis

Effective 2013-01-01 IFRS 7.B51_Disclosure, Effective 2013-01-01 IFRS 7.B52_Disclosure

Financial liabilities, type [member]

member [default]

Effective 2013-01-01 IFRS 7.B52_Disclosure, Effective 2013-01-01 IFRS 7.B51_Disclosure

Counterparties [axis]

axis

Effective 2013-01-01 IFRS 7.B52_Disclosure

Counterparties [member]

member [default]

Effective 2013-01-01 IFRS 7.B52_Disclosure

Individually insignificant counterparties [member]

member

Effective 2013-01-01 IFRS 7.B52_Disclosure

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 a_Disclosure

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 b_Disclosure

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 c_Disclosure

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.IG40E_Example, Effective 2013-01-01 IFRS 7.IG40D_Example

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.IG40E_Example, Effective 2013-01-01 IFRS 7.IG40D_Example

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 d_Disclosure

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

X _{instant, credit}

Effective 2013-01-01 IFRS 7.13C e_Disclosure

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 7.13E_Disclosure

Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

text

Effective 2013-01-01 IFRS 7.B42_Disclosure

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.B46_Disclosure

Financial assets pledged as collateral for liabilities or contingent liabilities

X _{instant, debit}

IFRS 7.14 a_Disclosure

Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities

text

IFRS 7.14 b_Disclosure

Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value

X _{instant, debit}

IFRS 7.15 a_Disclosure

Collateral sold or repledged in absence of default by owner of collateral, at fair value

X _{instant, debit}

IFRS 7.15 b_Disclosure

Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral

text

IFRS 7.15 b_Disclosure

Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral

text

IFRS 7.15 c_Disclosure

Description of compound financial instruments with multiple embedded derivatives

text

IFRS 7.17_Disclosure

Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable

text

IFRS 7.18 a_Disclosure

Loans payable in default

X _{instant, credit}

IFRS 7.18 b_Disclosure

Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

text

IFRS 7.18 c_Disclosure

Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable

text

IFRS 7.19_Disclosure

Loans payable in breach which permitted lender to demand accelerated repayment

X _{instant, credit}

IFRS 7.19_Disclosure

Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

text

IFRS 7.19_Disclosure

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 b_Disclosure

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 1.92_Disclosure

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 b_Disclosure

Interest expense for financial liabilities not at fair value through profit or loss

X _{duration, debit}

IFRS 7.20 b_Disclosure

Interest income for financial assets measured at amortised cost

X _{duration, credit}

Effective 2015-01-01 IFRS 7.20 b_Disclosure

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 d_Disclosure

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 7.20A_Disclosure

Losses arising from derecognition of financial assets measured at amortised cost

(X) _{duration, debit}

Effective 2015-01-01 IFRS 7.20A_Disclosure

Net gain (loss) arising from derecognition of financial assets measured at amortised cost

X _{duration, credit}

IAS 1.82 aa_Disclosure

Description of reason for derecognition of financial assets measured at amortised cost

text

Effective 2015-01-01 IFRS 7.20A_Disclosure

Disclosure of hedge accounting [text block]

text block

IFRS 7.22_Disclosure

Disclosure of detailed information about hedges [text block]

text block

IFRS 7.22_Disclosure

Disclosure of detailed information about hedges [abstract]

Disclosure of detailed information about hedges [table]

table

IFRS 7.22_Disclosure

Types of hedges [axis]

axis

IFRS 7.22_Disclosure

Hedges [member]

member [default]

IFRS 7.22_Disclosure

Fair value hedges [member]

member

IAS 39.86 a_Disclosure

Cash flow hedges [member]

member

IAS 39.86 b_Disclosure

Hedges of net investment in foreign operations [member]

member

IAS 39.86 c_Disclosure

Disclosure of detailed information about hedges [line items]

line items

Description of type of hedge

text

IFRS 7.22 a_Disclosure

Description of financial instruments designated as hedging instruments

text

IFRS 7.22 b_Disclosure

Financial instruments designated as hedging instruments, at fair value

X _instant

IFRS 7.22 b_Disclosure

Description of nature of risks being hedged

text

IFRS 7.22 c_Disclosure

Description of periods when cash flows expected to occur

text

IFRS 7.23 a_Disclosure

Description of periods when cash flows affect profit or loss

text

IFRS 7.23 a_Disclosure

Description of forecast transactions for which hedge accounting previously used but transaction is no longer expected to occur

text

IFRS 7.23 b_Disclosure

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 b_Disclosure

Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss

X _{duration, credit}

IFRS 7.24 c_Disclosure

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 7.30_Disclosure

Description of information where fair value disclosures not required

text

IFRS 7.30 a_Disclosure

Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably

text

IFRS 7.30 b_Disclosure

Information about market for financial instruments

text

IFRS 7.30 c_Disclosure

Information about whether and how entity intends to dispose of financial instruments

text

IFRS 7.30 d_Disclosure

Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised

text

IFRS 7.30 e_Disclosure

Financial instruments whose fair value previously could not be reliably measured at time of derecognition

X _instant

IFRS 7.30 e_Disclosure

Gain (loss) recognised on financial instruments whose fair value previously could not be reliably measured

X _{duration, credit}

IFRS 7.30 e_Disclosure

Disclosure of nature and extent of risks arising from financial instruments [text block]

text block

IFRS 7.31_Disclosure

Disclosure of nature and extent of risks arising from financial instruments [abstract]

Disclosure of nature and extent of risks arising from financial instruments [table]

table

IFRS 7.33_Disclosure, IFRS 7.34_Disclosure

Types of risks [axis]

axis

IFRS 7.33_Disclosure, IFRS 7.34_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, IFRS 7.34_Disclosure

Credit risk [member]

member

IFRS 7.32_Example

Liquidity risk [member]

member

IFRS 7.32_Example

Market risk [member]

member

IFRS 7.32_Example

Currency risk [member]

member

IFRS 7 - Defined terms_Disclosure

Interest rate risk [member]

member

IFRS 7 - Defined terms_Disclosure

Other price risk [member]

member

IFRS 7 - Defined terms_Disclosure

Equity price risk [member]

member

IFRS 7.IG32_Example

Commodity price risk [member]

member

IFRS 7.IG32_Example

Prepayment risk [member]

member

IFRS 7.IG32_Example

Residual value risk [member]

member

IFRS 7.IG32_Example

Risk diversification effect [member]

member

IFRS 7.32_{Common 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 a_Disclosure

Description of objectives, policies and processes for managing risk

text

IFRS 7.33 b_Disclosure

Methods used to measure risk

text

IFRS 7.33 b_Disclosure

Description of changes in exposure to risk

text

IFRS 7.33 c_Disclosure

Description of changes in objectives, policies and processes for managing risk

text

IFRS 7.33 c_Disclosure

Description of changes in methods used to measure risk

text

IFRS 7.33 c_Disclosure

Summary quantitative data about entity's exposure to risk [text block]

text block

IFRS 7.34 a_Disclosure

Description of concentrations of risk

text

IFRS 7.34 c_Disclosure

Description of how management determines concentrations

text

IFRS 7.B8 a_Disclosure

Description of shared characteristic for concentration

text

IFRS 7.B8 b_Disclosure

Risk exposure associated with instruments sharing characteristic

X _instant

IFRS 7.B8 c_Disclosure

Additional information about entity exposure to risk

text

IFRS 7.35_Disclosure

Sensitivity analysis for types of market risk [text block]

text block

IFRS 7.40 a_Disclosure

Disclosure of financial assets that are either past due or impaired [text block]

text block

IFRS 7.37_Disclosure

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 7.37_Disclosure

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets, class [member]

member [default]

IFRS 7.6_Disclosure, IAS 36.127_Example

Financial assets at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}

Financial assets at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Derivatives [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Effective 2013-01-01 IFRS 13.IE60_Example, IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example

Option contract [member]

member

IAS 1.112 c_{Common practice}

Futures contract [member]

member

IAS 1.112 c_{Common practice}

Swap contract [member]

member

IAS 1.112 c_{Common practice}

Forward contract [member]

member

IAS 1.112 c_{Common practice}

Equity investments [member]

member

IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example, Expiry date 2013-01-01 IFRS 7.IG13A_Example

Financial assets outside scope of IFRS 7, class [member]

member

IFRS 7.B2 b_Disclosure

Impairment of financial assets [axis]

axis

IFRS 7.37_Disclosure

Entity's total for impairment of financial assets [member]

member [default]

IFRS 7.37_Disclosure

Financial assets neither past due nor impaired [member]

member

IFRS 7.37_{Common practice}

Financial assets past due but not impaired [member]

member

IFRS 7.37 a_Disclosure

Financial assets impaired [member]

member

IFRS 7.37_{Common practice}

Financial assets individually assessed for credit losses [member]

member

IFRS 7.37 b_Disclosure

Financial assets collectively assessed for credit losses [member]

member

IFRS 7.37_{Common practice}

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

axis

IFRS 7.IG29_{Common practice}, IAS 38.118 c_Disclosure, IAS 17.32_Disclosure, IAS 41.54 f_Disclosure, IAS 40.79 d_Disclosure, IAS 41.50_Disclosure, IAS 40.79 c_Disclosure, IAS 16.73 e_Disclosure, IAS 38.118 e_Disclosure, IAS 40.76_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.73 d_Disclosure

Carrying amount [member]

member [default]

IAS 41.50_Disclosure, IFRS 7.IG29 a_Example, IAS 17.32_Disclosure, IFRS 3.B67 d_Disclosure, IAS 16.73 e_Disclosure, IAS 38.118 e_Disclosure, IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Gross carrying amount [member]

member

IAS 16.73 d_Disclosure, IAS 38.118 c_Disclosure, IAS 17.32_Disclosure, IAS 40.76 c_Disclosure, IFRS 7.IG29_{Common practice}, IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation, amortisation and impairment [member]

member

IAS 41.54 f_Disclosure, IFRS 7.IG29 b_Example, IAS 16.75 b_Disclosure, IAS 17.32_Disclosure, IFRS 3.B67 d_Disclosure, IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 40.76 c_Disclosure

Maturity [axis]

axis

IAS 17.35 a_Disclosure, IFRS 7.42E e_Disclosure, IAS 1.61_Disclosure, IAS 17.47 a_Disclosure, IAS 17.31 b_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure

Aggregated time bands [member]

member [default]

IFRS 7.B35_Example, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 1.61_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B35 a_Example, IFRS 7.B11 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B35 b_Example, IFRS 7.B11 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

IFRS 7.IG28 c_Example, IFRS 7.B35 d_Example

Later than one year [member]

member

IAS 1.61 b_Disclosure, IFRS 7.IG28 d_Example

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 d_Example, 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 e_Example

Later than three years and not later than five years [member]

member

IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.56 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, 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 7.25_Disclosure

Analysis of age of financial assets that are past due but not impaired [text block]

text block

IFRS 7.37 a_Disclosure

Analysis of financial assets that are individually determined to be impaired [text block]

text block

IFRS 7.37 b_Disclosure

Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired

text

IFRS 7.IG29 c_Example

Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements

X _{instant, debit}

IFRS 7.IG29 c_Example

Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements

text

IFRS 7.38 a_Disclosure

Assets obtained by taking possession of collateral or calling on other credit enhancements

X _{instant, debit}

IFRS 7.38 a_Disclosure

Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]

text block

IFRS 7.38 b_Disclosure

Disclosure of maturity analysis for non-derivative financial liabilities [text block]

text block

IFRS 7.39 a_Disclosure

Disclosure of maturity analysis for non-derivative financial liabilities [abstract]

Disclosure of maturity analysis for non-derivative financial liabilities [table]

table

IFRS 7.39 a_Disclosure

Maturity [axis]

axis

IAS 17.35 a_Disclosure, IFRS 7.42E e_Disclosure, IAS 1.61_Disclosure, IAS 17.47 a_Disclosure, IAS 17.31 b_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure

Aggregated time bands [member]

member [default]

IFRS 7.B35_Example, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 1.61_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B35 a_Example, IFRS 7.B11 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B35 b_Example, IFRS 7.B11 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

IFRS 7.IG28 c_Example, IFRS 7.B35 d_Example

Later than one year [member]

member

IAS 1.61 b_Disclosure, IFRS 7.IG28 d_Example

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 d_Example, 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 e_Example

Later than three years and not later than five years [member]

member

IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.56 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, 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 a_Disclosure

Gross finance lease obligations

X _{instant, credit}

IFRS 7.B11D a_Example

Disclosure of maturity analysis for derivative financial liabilities [text block]

text block

IFRS 7.39 b_Disclosure

Disclosure of maturity analysis for derivative financial liabilities [abstract]

Disclosure of maturity analysis for derivative financial liabilities [table]

table

IFRS 7.39 b_Disclosure

Maturity [axis]

axis

IAS 17.35 a_Disclosure, IFRS 7.42E e_Disclosure, IAS 1.61_Disclosure, IAS 17.47 a_Disclosure, IAS 17.31 b_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure

Aggregated time bands [member]

member [default]

IFRS 7.B35_Example, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 1.61_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B35 a_Example, IFRS 7.B11 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B35 b_Example, IFRS 7.B11 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

IFRS 7.IG28 c_Example, IFRS 7.B35 d_Example

Later than one year [member]

member

IAS 1.61 b_Disclosure, IFRS 7.IG28 d_Example

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 d_Example, 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 e_Example

Later than three years and not later than five years [member]

member

IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.56 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, 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 b_Disclosure

Prices specified in forward agreements to purchase financial assets for cash

X _{instant, credit}

IFRS 7.B11D b_Example

Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged

X _{instant, credit}

IFRS 7.B11D c_Example

Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged

X _{instant, credit}

IFRS 7.B11D d_Example

Gross loan commitments

X _{instant, credit}

IFRS 7.B11D e_Example

Disclosure of how entity manages liquidity risk [text block]

text block

IFRS 7.39 c_Disclosure

Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]

Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]

table

IFRS 7.B11E_Disclosure

Maturity [axis]

axis

IAS 17.35 a_Disclosure, IFRS 7.42E e_Disclosure, IAS 1.61_Disclosure, IAS 17.47 a_Disclosure, IAS 17.31 b_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure

Aggregated time bands [member]

member [default]

IFRS 7.B35_Example, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 1.61_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B35 a_Example, IFRS 7.B11 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B35 b_Example, IFRS 7.B11 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

IFRS 7.IG28 c_Example, IFRS 7.B35 d_Example

Later than one year [member]

member

IAS 1.61 b_Disclosure, IFRS 7.IG28 d_Example

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 d_Example, 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 e_Example

Later than three years and not later than five years [member]

member

IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.56 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, 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.B11E_Disclosure

Description of methods and assumptions used in preparing sensitivity analysis

text

IFRS 7.40 b_Disclosure

Description of changes in methods and assumptions used in preparing sensitivity analysis

text

IFRS 7.40 c_Disclosure

Description of reason for change in methods and assumptions used in preparing sensitivity analysis

text

IFRS 7.40 c_Disclosure

Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables

text

IFRS 7.41 a_Disclosure

Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved

text

IFRS 7.41 b_Disclosure

Value at risk

X _instant

IFRS 7.41_{Common practice}

Description of fact and reason why sensitivity analyses are unrepresentative

text

IFRS 7.42_Disclosure

Disclosure of transfers of financial assets [text block]

text block

IFRS 7 - Transfers of financial assets_Disclosure

Disclosure of transferred financial assets that are not derecognised in their entirety [text block]

text block

IFRS 7.42D_Disclosure

Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]

Disclosure of transferred financial assets that are not derecognised in their entirety [table]

table

IFRS 7.42D_Disclosure

Transferred financial assets that are not derecognised in their entirety [axis]

axis

IFRS 7.42D_Disclosure

Transferred financial assets that are not derecognised in their entirety [member]

member [default]

IFRS 7.42D_Disclosure

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 a_Disclosure

Description of nature of risks and rewards of ownership to which entity is exposed

text

IFRS 7.42D b_Disclosure

Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities

text

IFRS 7.42D c_Disclosure

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]

Fair value of transferred financial assets that are not derecognised in their entirety

X _{instant, debit}

IFRS 7.42D d_Disclosure

Fair value of associated financial liabilities

(X) _{instant, credit}

IFRS 7.42D d_Disclosure

Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

X _{instant, debit}

IFRS 7.42D d_Disclosure

Assets that entity continues to recognise

X _{instant, debit}

IFRS 7.42D e_Disclosure

Associated liabilities that entity continues to recognise

X _{instant, credit}

IFRS 7.42D e_Disclosure

Original assets before transfer

X _{instant, debit}

IFRS 7.42D f_Disclosure

Assets that entity continues to recognise to extent of continuing involvement

X _{instant, debit}

IFRS 7.42D f_Disclosure

Associated liabilities that entity continues to recognise to extent of continuing involvement

X _{instant, credit}

IFRS 7.42D f_Disclosure

Disclosure of continuing involvement in derecognised financial assets [text block]

text block

IFRS 7.42E_Disclosure, IFRS 7.42G_Disclosure

Disclosure of continuing involvement in derecognised financial assets [abstract]

Disclosure of continuing involvement in derecognised financial assets [table]

table

IFRS 7.42G_Disclosure, IFRS 7.42E_Disclosure

Continuing involvement in derecognised financial assets by type of instrument [axis]

axis

IFRS 7.B33_Example

Types of instrument [member]

member [default]

IFRS 7.B33_Example

Written put options [member]

member

IFRS 7.IG40B_Example

Purchased call options [member]

member

IFRS 7.IG40B_Example

Guarantees [member]

member

IFRS 7.B33_Example

Continuing involvement in derecognised financial assets by type of transfer [axis]

axis

IFRS 7.B33_Example

Types of transfer [member]

member [default]

IFRS 7.B33_Example

Securities lending [member]

member

IFRS 7.IG40B_Example, IFRS 7.B33_Example

Factoring of receivables [member]

member

IFRS 7.B33_Example

Securitisations [member]

member

IFRS 7.B33_Example

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 a_Disclosure

Recognised liabilities representing continuing involvement in derecognised financial assets

X _{instant, credit}

IFRS 7.42E a_Disclosure

Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets

text

IFRS 7.42E a_Disclosure

Fair value of assets representing continuing involvement in derecognised financial assets

X _{instant, debit}

IFRS 7.42E b_Disclosure

Fair value of liabilities representing continuing involvement in derecognised financial assets

X _{instant, credit}

IFRS 7.42E b_Disclosure

Maximum exposure to loss from continuing involvement

X _instant

IFRS 7.42E c_Disclosure

Information about how maximum exposure to loss from continuing involvement is determined

text

IFRS 7.42E c_Disclosure

Undiscounted cash outflow required to repurchase derecognised financial assets

X _{instant, credit}

IFRS 7.42E d_Disclosure

Other amounts payable to transferee in respect of transferred assets

X _{instant, credit}

IFRS 7.42E d_Disclosure

Qualitative information about continuing involvement in derecognised financial assets

text

IFRS 7.42E f_Disclosure

Gain (loss) of derecognised financial assets at date of transfer

X _{duration, credit}

IFRS 7.42G a_Disclosure

Income from continuing involvement in derecognised financial assets

X _{duration, credit}

IFRS 7.42G b_Disclosure

Income from continuing involvement in derecognised financial assets cumulatively recognised

X _{instant, credit}

IFRS 7.42G b_Disclosure

Expense from continuing involvement in derecognised financial assets

X _{duration, debit}

IFRS 7.42G b_Disclosure

Expense from continuing involvement in derecognised financial assets cumulatively recognised

X _{instant, debit}

IFRS 7.42G b_Disclosure

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 e_Disclosure

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]

table

IFRS 7.42E e_Disclosure

Maturity [axis]

axis

IAS 17.35 a_Disclosure, IFRS 7.42E e_Disclosure, IAS 1.61_Disclosure, IAS 17.47 a_Disclosure, IAS 17.31 b_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure

Aggregated time bands [member]

member [default]

IFRS 7.B35_Example, IAS 17.47 a_Disclosure, IAS 17.35 a_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure, IAS 17.31 b_Disclosure, IAS 1.61_Disclosure

Not later than three months [member]

member

IFRS 7.IG28 a_Example

Not later than one month [member]

member

IFRS 7.B35 a_Example, IFRS 7.B11 a_Example

Later than one month and not later than three months [member]

member

IFRS 7.B35 b_Example, IFRS 7.B11 b_Example

Later than three months and not later than one year [member]

member

IFRS 7.B11 c_Example

Later than three months and not later than six months [member]

member

IFRS 7.B35 c_Example, IFRS 7.IG28 b_Example

Later than six months and not later than one year [member]

member

IFRS 7.IG28 c_Example, IFRS 7.B35 d_Example

Later than one year [member]

member

IAS 1.61 b_Disclosure, IFRS 7.IG28 d_Example

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 d_Example, 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 e_Example

Later than three years and not later than five years [member]

member

IFRS 7.B35 f_Example

Later than five years [member]

member

IAS 17.56 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, 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.B33_Example

Types of instrument [member]

member [default]

IFRS 7.B33_Example

Written put options [member]

member

IFRS 7.IG40B_Example

Purchased call options [member]

member

IFRS 7.IG40B_Example

Guarantees [member]

member

IFRS 7.B33_Example

Continuing involvement in derecognised financial assets by type of transfer [axis]

axis

IFRS 7.B33_Example

Types of transfer [member]

member [default]

IFRS 7.B33_Example

Securities lending [member]

member

IFRS 7.IG40B_Example, IFRS 7.B33_Example

Factoring of receivables [member]

member

IFRS 7.B33_Example

Securitisations [member]

member

IFRS 7.B33_Example

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 d_Disclosure

Other amounts payable to transferee in respect of transferred assets

X _{instant, credit}

IFRS 7.42E d_Disclosure

Explanation of first-time adoption of IFRS 9 [text block]

text block

Effective 2015-01-01 IFRS 7.44J_Disclosure

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 a_Disclosure

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 b_Disclosure

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 a_Disclosure

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 b_Disclosure

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 a_Disclosure

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 b_Disclosure

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 c_Disclosure

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 d_Disclosure

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 a_Disclosure

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 b_Disclosure

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 c_Disclosure

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 d_Disclosure

Disclosure of fair value measurement [text block]

text block

Effective 2013-01-01 IFRS 13 - Disclosure_Disclosure

Disclosure of fair value measurement of assets [text block]

text block

Effective 2013-01-01 IFRS 13.93_Disclosure

Disclosure of fair value measurement of assets [abstract]

Disclosure of fair value measurement of assets [table]

table

Effective 2013-01-01 IFRS 13.93_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

member

Effective 2013-01-01 IFRS 13.97_Disclosure

Classes of assets [axis]

axis

IAS 36.126_Disclosure, IAS 17.31 a_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, Effective 2013-01-01 IFRS 13.93_Disclosure, IAS 36.126_Disclosure

Trading equity securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Other equity securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Debt securities [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Hedge fund investments [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example

Derivatives [member]

member

Expiry date 2013-01-01 IFRS 7.IG13A_Example, Effective 2013-01-01 IFRS 13.IE60_Example, IFRS 7.IG40B_Example, Expiry date 2013-01-01 IFRS 7.IG13B_Example

Investment property [member]

member

Effective 2013-01-01 IFRS 13.IE60_Example, IAS 17.31 a_Disclosure

Non-current assets held for sale [member]

member

IFRS 5.38_{Common practice}, Effective 2013-01-01 IFRS 13.IE60_Example

Levels of fair value hierarchy [axis]

axis

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

All levels of fair value hierarchy [member]

member [default]

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

Effective 2013-01-01 IAS 19.142_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure

Level 2 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Level 3 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Disclosure of fair value measurement of assets [line items]

line items

Assets

X _{instant, debit}

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 8.28 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, IAS 1.55_Disclosure

Description of reasons for fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 a_Disclosure

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 c_Disclosure

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 c_Disclosure

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 c_Disclosure

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 c_Disclosure

Description of policy for determining when transfers between levels are deemed to have occurred, assets

text

Effective 2013-01-01 IFRS 13.93 c_Disclosure, Effective 2013-01-01 IFRS 13.93 e (iv)_Disclosure, Effective 2013-01-01 IFRS 13.95_Disclosure

Description of valuation techniques used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of inputs used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of change in valuation technique used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure, 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 d_Disclosure, 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 b_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 8.28 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, IAS 1.55_Disclosure

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 e_Disclosure

Assets at end of period

X _{instant, debit}

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Expiry date 2013-01-01 IAS 28.37 i_Disclosure, IFRS 8.28 c_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure, IAS 1.55_Disclosure

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 f_Disclosure

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 f_Disclosure

Description of valuation processes used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.93 g_Disclosure

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 b_Example

Description of process for analysing changes in fair value measurements, assets

text

Effective 2013-01-01 IFRS 13.IE65 c_Example

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 d_Example

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets

text

Effective 2013-01-01 IFRS 13.IE65 e_Example

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 i_Disclosure

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 i_Disclosure

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 13.94_Disclosure

Description of accounting policy decision to use exception in IFRS 13.48, assets

text

Effective 2013-01-01 IFRS 13.96_Disclosure

Description of nature of class of assets measured at fair value

text

Effective 2013-01-01 IFRS 13.IE64 a_Example

Description of how third-party information was taken into account when measuring fair value, assets

text

Effective 2013-01-01 IFRS 13.IE64 b_Example

Disclosure of fair value measurement of liabilities [text block]

text block

Effective 2013-01-01 IFRS 13.93_Disclosure

Disclosure of fair value measurement of liabilities [abstract]

Disclosure of fair value measurement of liabilities [table]

table

Effective 2013-01-01 IFRS 13.93_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

Recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

Effective 2013-01-01 IFRS 13.93 a_Disclosure

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

member

Effective 2013-01-01 IFRS 13.97_Disclosure

Classes of liabilities [axis]

axis

Effective 2013-01-01 IFRS 13.93_Disclosure

Liabilities [member]

member [default]

Effective 2013-01-01 IFRS 13.93_Disclosure

Levels of fair value hierarchy [axis]

axis

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

All levels of fair value hierarchy [member]

member [default]

Effective 2013-01-01 IFRS 13.93 b_Disclosure, Effective 2013-01-01 IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

Effective 2013-01-01 IAS 19.142_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure

Level 2 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Level 3 of fair value hierarchy [member]

member

Effective 2013-01-01 IFRS 13.93 b_Disclosure

Disclosure of fair value measurement of liabilities [line items]

line items

Liabilities

X _{instant, credit}

Expiry date 2013-01-01 IAS 28.37 i_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, IFRS 8.28 d_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.55_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure

Description of reasons for fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 a_Disclosure

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 c_Disclosure

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 c_Disclosure

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 c_Disclosure

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 c_Disclosure

Description of policy for determining when transfers between levels are deemed to have occurred, liabilities

text

Effective 2013-01-01 IFRS 13.95_Disclosure, Effective 2013-01-01 IFRS 13.93 c_Disclosure, 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 d_Disclosure

Description of inputs used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of change in valuation technique used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

Description of reasons for change in valuation technique used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 d_Disclosure

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 i_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, IFRS 8.28 d_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.55_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure

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 e_Disclosure

Liabilities at end of period

X _{instant, credit}

Expiry date 2013-01-01 IAS 28.37 i_Disclosure, Effective 2013-01-01 IFRS 13.93 e_Disclosure, Effective 2013-01-01 IFRS 13.93 b_Disclosure, IFRS 8.28 d_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 1.55_Disclosure, Expiry date 2013-01-01 IAS 28.37 b_Disclosure, IFRS 8.23_Disclosure

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 f_Disclosure

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 f_Disclosure

Description of valuation processes used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.93 g_Disclosure

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 b_Example

Description of process for analysing changes in fair value measurements, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 c_Example

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 d_Example

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities

text

Effective 2013-01-01 IFRS 13.IE65 e_Example

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 13.94_Disclosure

Description of accounting policy decision to use exception in IFRS 13.48, liabilities

text

Effective 2013-01-01 IFRS 13.96_Disclosure

Description of nature of class of liabilities measured at fair value

text

Effective 2013-01-01 IFRS 13.IE64 a_Example

Description of how third-party information was taken into account when measuring fair value, liabilities

text

Effective 2013-01-01 IFRS 13.IE64 b_Example

Disclosure of fair value measurement of equity [text block]

text block

Effective 2013-01-01 IFRS 13.93_Disclosure

Disclosure of fair value measurement of equity [abstract]

Disclosure of fair value measurement of equity [table]

table

Effective 2013-01-01 IFRS 13.93_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure

Aggregated measurement [member]

member [default]

Effective 2013-01-01 IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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[861000] Notes - Analysis of other comprehensive income by item
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Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	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.

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