Taxonomy Visualisation

Legend: Linkbase header

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

The green background indicates that this presentation linkbase has been added.

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

The red background indicates that this presentation linkbase has been deleted.

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

The blue background indicates that this presentation linkbase has neither been added nor deleted but the content of this linkbase might have changed.

Legend: Linkbase content

Green background: A concept has been added at this location in the presentation linkbase

Red background: A concept has been removed at this location in the presentation linkbase

Grey background: A concept is in the same location in the presentation linkbase in both taxonomy versions

Row underlined: The concept has been added to the taxonomy.

Row strike through: The concept has been removed to the taxonomy.

Partially underlined / strike through: The concept exists in old and new taxonomy. The underlined part has been added to the concept (e.g. label, reference, balance or period attribute). The strike through part has been removed from the concept.

Example

Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

X _{instant, debit}

Expiry date 2013-01-01 IAS 39 37 a, Effective 2013-01-01 IFRS 9 3.2.23 a

This concept has been added to the taxonomy. It also has been linked at this location in the presentation linkbase

Revaluation surplus [member]

member

~~IAS 1 106~~, IAS 16 39, IFRS 1 IG10, IAS 1 108

This concept exists in both taxonomy versions but the reference IAS 1 106 was removed and the all other references were added. This existing concept has been added to this presentation linkbase.

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

X _{duration, credit}

~~Effective 2010-07-01 IFRIC 19 11~~, IFRIC 19 11

The linkbase location of this concept remains unchanged. The reference "Effective 2010-07-01 IFRIC 19 11" was replaced by "IFRIC 19 11".

~~Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale~~

X _{duration, credit}

~~IFRS 5 38~~

The concept has been removed from the taxonomy and also from this location in this linkbase.

Taxonomy Visualisation

[824500] Regulatory deferral accounts

Disclosure of regulatory deferral accounts [text block]

text block

Effective 2016-01-01 IFRS 14 - Disclosure_Disclosure, Effective 2016-01-01 IFRS 14 - Presentation_Disclosure

Items for presentation of regulatory deferral accounts [abstract]

Statement of financial position [abstract]

Regulatory deferral account debit balances and related deferred tax asset [abstract]

Regulatory deferral account debit balances [abstract]

Regulatory deferral account debit balances directly related to disposal group

X _{instant, debit}

Effective 2016-01-01 IFRS 14.25_Disclosure

Other regulatory deferral account debit balances

X _{instant, debit}

Effective 2016-01-01 IFRS 14.IE5_Example

Total regulatory deferral account debit balances

X _{instant, debit}

Effective 2016-01-01 IFRS 14.35_Disclosure, Effective 2016-01-01 IFRS 14.20 a_Disclosure, Effective 2016-01-01 IFRS 14.33 a_Disclosure

Deferred tax asset associated with regulatory deferral account balances

X _{instant, debit}

Effective 2016-01-01 IFRS 14.B11 b_Disclosure, Effective 2016-01-01 IFRS 14.24_Disclosure

Total regulatory deferral account debit balances and related deferred tax asset

X _{instant, debit}

Effective 2016-01-01 IFRS 14.24_Disclosure, Effective 2016-01-01 IFRS 14.B11 a_Disclosure

Assets and regulatory deferral account debit balances

X _{instant, debit}

Effective 2016-01-01 IFRS 14.21_Disclosure

Regulatory deferral account credit balances and related deferred tax liability [abstract]

Regulatory deferral account credit balances [abstract]

Regulatory deferral account credit balances directly related to disposal group

X _{instant, credit}

Effective 2016-01-01 IFRS 14.25_Disclosure

Other regulatory deferral account credit balances

X _{instant, credit}

Effective 2016-01-01 IFRS 14.IE5_Example

Total regulatory deferral account credit balances

X _{instant, credit}

Effective 2016-01-01 IFRS 14.33 a_Disclosure, Effective 2016-01-01 IFRS 14.20 b_Disclosure, Effective 2016-01-01 IFRS 14.35_Disclosure

Deferred tax liability associated with regulatory deferral account balances

X _{instant, credit}

Effective 2016-01-01 IFRS 14.24_Disclosure, Effective 2016-01-01 IFRS 14.B11 b_Disclosure

Total regulatory deferral account credit balances and related deferred tax liability

X _{instant, credit}

Effective 2016-01-01 IFRS 14.B11 a_Disclosure, Effective 2016-01-01 IFRS 14.24_Disclosure

Equity, liabilities and regulatory deferral account credit balances

X _{instant, credit}

Effective 2016-01-01 IFRS 14.21_Disclosure

Statement of profit or loss and other comprehensive income [abstract]

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

X _{duration, credit}

Effective 2016-01-01 IFRS 14.23_Disclosure

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent

X _{duration, credit}

Effective 2016-01-01 IFRS 14.IE1_Example

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests

X _{duration, credit}

Effective 2016-01-01 IFRS 14.IE1_Example

Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]

Net movement in regulatory deferral account balances related to profit or loss [abstract]

Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation

X _{duration, credit}

Effective 2016-01-01 IFRS 14.25_Disclosure

Net movement in other regulatory deferral account balances related to profit or loss

X _{duration, credit}

Effective 2016-01-01 IFRS 14.IE5_{Common practice}

Total net movement in regulatory deferral account balances related to profit or loss

X _{duration, credit}

Effective 2016-01-01 IFRS 14.35_Disclosure, Effective 2016-01-01 IFRS 14.23_Disclosure

Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss

X _{duration, credit}

Effective 2016-01-01 IFRS 14.B12 b_Disclosure, Effective 2016-01-01 IFRS 14.24_Disclosure

Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

X _{duration, credit}

Effective 2016-01-01 IFRS 14.24_Disclosure, Effective 2016-01-01 IFRS 14.B12 a_Disclosure

Net movement in regulatory deferral account balances related to other comprehensive income [abstract]

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

X _{duration, credit}

Effective 2016-01-01 IFRS 14.22 a_Disclosure, Effective 2016-01-01 IFRS 14.35_Disclosure

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

X _{duration, credit}

Effective 2016-01-01 IFRS 14.22 a_Disclosure

Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

X _{duration, debit}

Effective 2016-01-01 IFRS 14.22 a_Disclosure

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]

Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax

X _{duration, credit}

Effective 2016-01-01 IFRS 14.22 b_Disclosure

Reclassification adjustments on net movement in regulatory deferral account balances, net of tax

(X) _{duration, debit}

Effective 2016-01-01 IFRS 14.22 b_Disclosure

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

X _{duration, credit}

Effective 2016-01-01 IFRS 14.35_Disclosure, Effective 2016-01-01 IFRS 14.22 b_Disclosure

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]

Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax

X _{duration, credit}

Effective 2016-01-01 IFRS 14.22 b_Disclosure

Reclassification adjustments on net movement in regulatory deferral account balances, before tax

(X) _{duration, debit}

Effective 2016-01-01 IFRS 14.22 b_Disclosure

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

X _{duration, credit}

Effective 2016-01-01 IFRS 14.22 b_Disclosure

Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

X _{duration, debit}

Effective 2016-01-01 IFRS 14.22 b_Disclosure

Earnings per share [abstract]

Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

X.XX

Effective 2016-01-01 IFRS 14.26_Disclosure

Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently

text

Effective 2016-01-01 IFRS 14.32_Disclosure

Disclosure of information about activities subject to rate regulation [text block]

text block

Effective 2016-01-01 IFRS 14 - Explanation of activities subject to rate regulation_Disclosure

Disclosure of information about activities subject to rate regulation [abstract]

Disclosure of information about activities subject to rate regulation [table]

table

Effective 2016-01-01 IFRS 14 - Explanation of activities subject to rate regulation_Disclosure

Types of rate-regulated activities [axis]

axis

Effective 2016-01-01 IFRS 14.33_Disclosure, Effective 2016-01-01 IFRS 14.30_Disclosure

Rate-regulated activities [member]

member [default]

Effective 2016-01-01 IFRS 14.30_Disclosure, Effective 2016-01-01 IFRS 14.33_Disclosure

Electricity distribution [member]

member

Effective 2016-01-01 IFRS 14.IE2_Example

Gas distribution [member]

member

Effective 2016-01-01 IFRS 14.IE2_Example

Classes of regulatory deferral account balances [axis]

axis

Effective 2016-01-01 IFRS 14.33_Disclosure, Effective 2016-01-01 IFRS 14.30 c_Disclosure

Classes of regulatory deferral account balances [member]

member [default]

Effective 2016-01-01 IFRS 14.30 c_Disclosure, Effective 2016-01-01 IFRS 14.33_Disclosure

Taxation-related regulatory deferral account balances [member]

member

Effective 2016-01-01 IFRS 14.34_Disclosure

Disclosure of information about activities subject to rate regulation [line items]

line items

Description of nature and extent of rate-regulated activity

text

Effective 2016-01-01 IFRS 14.30 a_Disclosure

Description of nature of regulatory rate-setting process

text

Effective 2016-01-01 IFRS 14.30 a_Disclosure

Description of identity of rate regulator(s)

text

Effective 2016-01-01 IFRS 14.30 b_Disclosure

Statement that rate regulator is related party

text

Effective 2016-01-01 IFRS 14.30 b_Disclosure

Explanation of how rate regulator is related

text

Effective 2016-01-01 IFRS 14.30 b_Disclosure

Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty

text

Effective 2016-01-01 IFRS 14.30 c_Disclosure

Description of cross-reference to disclosures about activities subject to rate regulation

text

Effective 2016-01-01 IFRS 14.31_Disclosure

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]

text block

Effective 2016-01-01 IFRS 14 - Explanation of recognised amounts_Disclosure

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]

table

Effective 2016-01-01 IFRS 14 - Explanation of recognised amounts_Disclosure

Types of rate-regulated activities [axis]

axis

Effective 2016-01-01 IFRS 14.33_Disclosure, Effective 2016-01-01 IFRS 14.30_Disclosure

Rate-regulated activities [member]

member [default]

Effective 2016-01-01 IFRS 14.30_Disclosure, Effective 2016-01-01 IFRS 14.33_Disclosure

Electricity distribution [member]

member

Effective 2016-01-01 IFRS 14.IE2_Example

Gas distribution [member]

member

Effective 2016-01-01 IFRS 14.IE2_Example

Regulatory deferral account balances [axis]

axis

Effective 2016-01-01 IFRS 14.B22_Disclosure

Regulatory deferral account balances [member]

member [default]

Effective 2016-01-01 IFRS 14.B22_Disclosure

Regulatory deferral account balances not classified as disposal groups [member]

member

Effective 2016-01-01 IFRS 14.B22_Disclosure

Regulatory deferral account balances classified as disposal groups [member]

member

Effective 2016-01-01 IFRS 14.B22_Disclosure

Classes of regulatory deferral account balances [axis]

axis

Effective 2016-01-01 IFRS 14.33_Disclosure, Effective 2016-01-01 IFRS 14.30 c_Disclosure

Classes of regulatory deferral account balances [member]

member [default]

Effective 2016-01-01 IFRS 14.30 c_Disclosure, Effective 2016-01-01 IFRS 14.33_Disclosure

Taxation-related regulatory deferral account balances [member]

member

Effective 2016-01-01 IFRS 14.34_Disclosure

Range [axis]

axis

IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Ranges [member]

member [default]

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Bottom of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Weighted average [member]

member

IFRS 7.7_{Common practice}, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Top of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]

line items

Reconciliation of regulatory deferral account debit balances [abstract]

Regulatory deferral account debit balances at beginning of period

X _{instant, debit}

Effective 2016-01-01 IFRS 14.35_Disclosure, Effective 2016-01-01 IFRS 14.20 a_Disclosure, Effective 2016-01-01 IFRS 14.33 a_Disclosure

Changes in regulatory deferral account debit balances [abstract]

Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances

X _{duration, debit}

Effective 2016-01-01 IFRS 14.33 a (i)_Example

Decrease through balances recovered in current period, regulatory deferral account debit balances

(X) _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a (ii)_Example

Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]

Decrease through impairments, regulatory deferral account debit balances

(X) _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Increase through items acquired in business combination, regulatory deferral account debit balances

X _{duration, debit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Decrease through disposals, regulatory deferral account debit balances

(X) _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances

X _{duration, debit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Increase (decrease) through changes in discount rates, regulatory deferral account debit balances

X _{duration, debit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances

X _{duration, debit}

Effective 2016-01-01 IFRS 14.IE5_Example

Total increase (decrease) through other changes, regulatory deferral account debit balances

X _{duration, debit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Total increase (decrease) in regulatory deferral account debit balances

X _{duration, debit}

Effective 2016-01-01 IFRS 14.33 a_Disclosure

Regulatory deferral account debit balances at end of period

X _{instant, debit}

Effective 2016-01-01 IFRS 14.35_Disclosure, Effective 2016-01-01 IFRS 14.20 a_Disclosure, Effective 2016-01-01 IFRS 14.33 a_Disclosure

Reconciliation of regulatory deferral account credit balances [abstract]

Regulatory deferral account credit balances at beginning of period

X _{instant, credit}

Effective 2016-01-01 IFRS 14.33 a_Disclosure, Effective 2016-01-01 IFRS 14.20 b_Disclosure, Effective 2016-01-01 IFRS 14.35_Disclosure

Changes in regulatory deferral account credit balances [abstract]

Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances

X _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a (i)_Example

Decrease through balances reversed in current period, regulatory deferral account credit balances

(X) _{duration, debit}

Effective 2016-01-01 IFRS 14.33 a (ii)_Example

Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]

Increase through items assumed in business combination, regulatory deferral account credit balances

X _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Decrease through disposals, regulatory deferral account credit balances

(X) _{duration, debit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances

X _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Increase (decrease) through changes in discount rates, regulatory deferral account credit balances

X _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances

X _{duration, credit}

Effective 2016-01-01 IFRS 14.IE5_Example

Total increase (decrease) through other changes, regulatory deferral account credit balances

X _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a (iii)_Example

Total increase (decrease) in regulatory deferral account credit balances

X _{duration, credit}

Effective 2016-01-01 IFRS 14.33 a_Disclosure

Regulatory deferral account credit balances at end of period

X _{instant, credit}

Effective 2016-01-01 IFRS 14.33 a_Disclosure, Effective 2016-01-01 IFRS 14.20 b_Disclosure, Effective 2016-01-01 IFRS 14.35_Disclosure

Rate of return used to reflect time value of money, regulatory deferral account balances

X.XX

Effective 2016-01-01 IFRS 14.33 b_Disclosure

Discount rate used to reflect time value of money, regulatory deferral account balances

X.XX

Effective 2016-01-01 IFRS 14.33 b_Disclosure

Remaining recovery period of regulatory deferral account debit balances

X.XX

Effective 2016-01-01 IFRS 14.33 c_Disclosure

Remaining reversal period of regulatory deferral account credit balances

X.XX

Effective 2016-01-01 IFRS 14.33 c_Disclosure

Statement that regulatory deferral account balance is no longer fully recoverable or reversible

text

Effective 2016-01-01 IFRS 14.36_Disclosure

Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible

text

Effective 2016-01-01 IFRS 14.36_Disclosure

Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable

X _{instant, credit}

Effective 2016-01-01 IFRS 14.36_Disclosure

Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible

X _{instant, debit}

Effective 2016-01-01 IFRS 14.36_Disclosure

Description of impact of rate regulation on current and deferred tax

text

Effective 2016-01-01 IFRS 14.34_Disclosure

Increase (decrease) in current tax expense (income) due to rate regulation

X _{duration, debit}

Effective 2016-01-01 IFRS 14.34_Disclosure

Increase (decrease) in deferred tax expense (income) due to rate regulation

X _{duration, debit}

Effective 2016-01-01 IFRS 14.34_Disclosure

Additional disclosures related to regulatory deferral accounts [abstract]

Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests

X _{duration, credit}

Effective 2016-01-01 IFRS 14.B25_Disclosure

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary

X _{duration, credit}

Effective 2016-01-01 IFRS 14.B28_Disclosure

[831150] Notes - Revenue from contracts with customers

Disclosure of revenue from contracts with customers [text block]

text block

Effective 2017-01-01 IFRS 15 - Presentation_Disclosure, Effective 2017-01-01 IFRS 15 - Disclosure_Disclosure

Contract assets [abstract]

Non-current contract assets

X _{instant, debit}

Effective 2017-01-01 IFRS 15.105_Disclosure

Current contract assets

X _{instant, debit}

Effective 2017-01-01 IFRS 15.105_Disclosure

Total contract assets

X _{instant, debit}

Effective 2017-01-01 IFRS 15.105_Disclosure, Effective 2017-01-01 IFRS 15.116 a_Disclosure

Contract liabilities [abstract]

Non-current contract liabilities

X _{instant, credit}

Effective 2017-01-01 IFRS 15.105_Disclosure

Current contract liabilities

X _{instant, credit}

Effective 2017-01-01 IFRS 15.105_Disclosure

Total contract liabilities

X _{instant, credit}

Effective 2017-01-01 IFRS 15.105_Disclosure, Effective 2017-01-01 IFRS 15.116 a_Disclosure

Receivables from contracts with customers [abstract]

Non-current receivables from contracts with customers

X _{instant, debit}

Effective 2017-01-01 IFRS 15.105_Disclosure

Current receivables from contracts with customers

X _{instant, debit}

Effective 2017-01-01 IFRS 15.105_Disclosure

Total receivables from contracts with customers

X _{instant, debit}

Effective 2017-01-01 IFRS 15.116 a_Disclosure, Effective 2017-01-01 IFRS 15.105_Disclosure

Revenue from contracts with customers

X _{duration, credit}

Effective 2017-01-01 IFRS 15.113 a_Disclosure, Effective 2017-01-01 IFRS 15.114_Disclosure

Impairment loss on receivables or contract assets arising from contracts with customers

X _{duration, debit}

Effective 2017-01-01 IFRS 15.113 b_Disclosure

Disclosure of disaggregation of revenue from contracts with customers [text block]

text block

Effective 2017-01-01 IFRS 15.114_Disclosure

Disclosure of disaggregation of revenue from contracts with customers [abstract]

Disclosure of disaggregation of revenue from contracts with customers [table]

table

Effective 2017-01-01 IFRS 15.114_Disclosure

Products and services [axis]

axis

IFRS 8.32_Disclosure, Effective 2017-01-01 IFRS 15.B89 a_Example

Products and services [member]

member [default]

IFRS 8.32_Disclosure, Effective 2017-01-01 IFRS 15.B89 a_Example

Geographical areas [axis]

axis

IFRS 8.33_Disclosure, Effective 2017-01-01 IFRS 15.B89 b_Example

Geographical areas [member]

member [default]

IFRS 8.33_Disclosure, Effective 2017-01-01 IFRS 15.B89 b_Example

Markets of customers [axis]

axis

Effective 2017-01-01 IFRS 15.B89 c_Example

Markets of customers [member]

member [default]

Effective 2017-01-01 IFRS 15.B89 c_Example

Types of customers [axis]

axis

Effective 2017-01-01 IFRS 15.B89 c_Example

Types of customers [member]

member [default]

Effective 2017-01-01 IFRS 15.B89 c_Example

Government customers [member]

member

Effective 2017-01-01 IFRS 15.B89 c_Example

Non-government customers [member]

member

Effective 2017-01-01 IFRS 15.B89 c_Example

Types of contracts [axis]

axis

Effective 2017-01-01 IFRS 15.B89 d_Example

Types of contracts [member]

member [default]

Effective 2017-01-01 IFRS 15.B89 d_Example

Fixed-price contracts [member]

member

Effective 2017-01-01 IFRS 15.B89 d_Example

Time-and-materials contracts [member]

member

Effective 2017-01-01 IFRS 15.B89 d_Example

Contract duration [axis]

axis

Effective 2017-01-01 IFRS 15.B89 e_Example

Contract duration [member]

member [default]

Effective 2017-01-01 IFRS 15.B89 e_Example

Short-term contracts [member]

member

Effective 2017-01-01 IFRS 15.B89 e_Example

Long-term contracts [member]

member

Effective 2017-01-01 IFRS 15.B89 e_Example

Timing of transfer of goods or services [axis]

axis

Effective 2017-01-01 IFRS 15.B89 f_Example

Timing of transfer of goods or services [member]

member [default]

Effective 2017-01-01 IFRS 15.B89 f_Example

Goods or services transferred at point in time [member]

member

Effective 2017-01-01 IFRS 15.B89 f_Example

Goods or services transferred over time [member]

member

Effective 2017-01-01 IFRS 15.B89 f_Example

Sales channels [axis]

axis

Effective 2017-01-01 IFRS 15.B89 g_Example

Sales channels [member]

member [default]

Effective 2017-01-01 IFRS 15.B89 g_Example

Goods sold directly to consumers [member]

member

Effective 2017-01-01 IFRS 15.B89 g_Example

Goods sold through intermediaries [member]

member

Effective 2017-01-01 IFRS 15.B89 g_Example

Segments [axis]

axis

IAS 36.130 d (ii)_Disclosure, IFRS 8.23_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Segments [member]

member [default]

IFRS 8.28_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Reportable segments [member]

member

IFRS 8.23_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

All other segments [member]

member

IFRS 8.16_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Disclosure of disaggregation of revenue from contracts with customers [line items]

line items

Revenue from contracts with customers

X _{duration, credit}

Effective 2017-01-01 IFRS 15.113 a_Disclosure, Effective 2017-01-01 IFRS 15.114_Disclosure

Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]

text block

Effective 2017-01-01 IFRS 15.115_Disclosure

Contract assets at beginning of period

X _{instant, debit}

Effective 2017-01-01 IFRS 15.105_Disclosure, Effective 2017-01-01 IFRS 15.116 a_Disclosure

Contract assets at end of period

X _{instant, debit}

Effective 2017-01-01 IFRS 15.105_Disclosure, Effective 2017-01-01 IFRS 15.116 a_Disclosure

Contract liabilities at beginning of period

X _{instant, credit}

Effective 2017-01-01 IFRS 15.105_Disclosure, Effective 2017-01-01 IFRS 15.116 a_Disclosure

Contract liabilities at end of period

X _{instant, credit}

Effective 2017-01-01 IFRS 15.105_Disclosure, Effective 2017-01-01 IFRS 15.116 a_Disclosure

Receivables from contracts with customers at beginning of period

X _{instant, debit}

Effective 2017-01-01 IFRS 15.116 a_Disclosure, Effective 2017-01-01 IFRS 15.105_Disclosure

Receivables from contracts with customers at end of period

X _{instant, debit}

Effective 2017-01-01 IFRS 15.116 a_Disclosure, Effective 2017-01-01 IFRS 15.105_Disclosure

Revenue that was included in contract liability balance at beginning of period

X _{duration, credit}

Effective 2017-01-01 IFRS 15.116 b_Disclosure

Revenue from performance obligations satisfied or partially satisfied in previous periods

X _{duration, credit}

Effective 2017-01-01 IFRS 15.116 c_Disclosure

Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment

text

Effective 2017-01-01 IFRS 15.117_Disclosure

Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]

text block

Effective 2017-01-01 IFRS 15.117_Disclosure

Explanation of significant changes in contract assets and contract liabilities [text block]

text block

Effective 2017-01-01 IFRS 15.118_Disclosure

Increase through business combinations, contract assets

X _{duration, debit}

Effective 2017-01-01 IFRS 15.118 a_Example

Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets

X _{duration, debit}

Effective 2017-01-01 IFRS 15.118 b_Example

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets

X _{duration, debit}

Effective 2017-01-01 IFRS 15.118 b_Example

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets

X _{duration, debit}

Effective 2017-01-01 IFRS 15.118 b_Example

Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets

X _{duration, debit}

Effective 2017-01-01 IFRS 15.118 b_Example

Decrease through impairment, contract assets

X _{duration, credit}

Effective 2017-01-01 IFRS 15.118 c_Example

Decrease through right to consideration becoming unconditional, contract assets

X _{duration, credit}

Effective 2017-01-01 IFRS 15.118 d_Example

Increase through business combinations, contract liabilities

X _{duration, credit}

Effective 2017-01-01 IFRS 15.118 a_Example

Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities

X _{duration, credit}

Effective 2017-01-01 IFRS 15.118 b_Example

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities

X _{duration, credit}

Effective 2017-01-01 IFRS 15.118 b_Example

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities

X _{duration, credit}

Effective 2017-01-01 IFRS 15.118 b_Example

Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities

X _{duration, credit}

Effective 2017-01-01 IFRS 15.118 b_Example

Decrease through performance obligation being satisfied, contract liabilities

X _{duration, debit}

Effective 2017-01-01 IFRS 15.118 e_Example

Disclosure of performance obligations [text block]

text block

Effective 2017-01-01 IFRS 15.119_Disclosure

Disclosure of performance obligations [abstract]

Disclosure of performance obligations [table]

table

Effective 2017-01-01 IFRS 15.119_Disclosure

Performance obligations [axis]

axis

Effective 2017-01-01 IFRS 15.119_Disclosure

Performance obligations [member]

member [default]

Effective 2017-01-01 IFRS 15.119_Disclosure

Performance obligations satisfied over time [member]

member

Effective 2017-01-01 IFRS 15.124_Disclosure

Performance obligations satisfied at point in time [member]

member

Effective 2017-01-01 IFRS 15.125_Disclosure

Disclosure of performance obligations [line items]

line items

Description of when entity typically satisfies performance obligations

text

Effective 2017-01-01 IFRS 15.119 a_Disclosure

Description of significant payment terms in contracts with customers

text

Effective 2017-01-01 IFRS 15.119 b_Disclosure

Description of nature of goods or services that entity has promised to transfer

text

Effective 2017-01-01 IFRS 15.119 c_Disclosure

Description of performance obligations to arrange for another party to transfer goods or services

text

Effective 2017-01-01 IFRS 15.119 c_Disclosure

Description of obligations for returns, refunds and other similar obligations

text

Effective 2017-01-01 IFRS 15.119 d_Disclosure

Description of types of warranties and related obligations

text

Effective 2017-01-01 IFRS 15.119 e_Disclosure

Description of methods used to recognise revenue from contracts with customers

text

Effective 2017-01-01 IFRS 15.124 a_Disclosure

Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services

text

Effective 2017-01-01 IFRS 15.124 b_Disclosure

Description of significant judgements made in evaluating when customer obtains control of promised goods or services

text

Effective 2017-01-01 IFRS 15.125_Disclosure

Transaction price allocated to remaining performance obligations

X _{instant, credit}

Effective 2017-01-01 IFRS 15.120 a_Disclosure

Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue

text

Effective 2017-01-01 IFRS 15.120 b (ii)_Disclosure

Disclosure of transaction price allocated to remaining performance obligations [text block]

text block

Effective 2017-01-01 IFRS 15.120 b (i)_Disclosure

Disclosure of transaction price allocated to remaining performance obligations [abstract]

Disclosure of transaction price allocated to remaining performance obligations [table]

table

Effective 2017-01-01 IFRS 15.120 b (i)_Disclosure

Maturity [axis]

axis

IAS 1.61_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.23B a_Disclosure,~~ IAS 17.35 a_Disclosure, IFRS 7.42E e_Disclosure, IAS 17.47 a_Disclosure, IAS 17.31 b_Disclosure, IFRS 7.B11_Example, IAS 17.56 a_Disclosure, Effective 2017-01-01 IFRS 15.120 b (i)_Disclosure, Effective 2018-01-01 IFRS 7.23B a_Disclosure

Aggregated time bands [member]

member [default]

IAS 17.56 a_Disclosure, IAS 17.47 a_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.23B a_Disclosure,~~ IAS 17.31 b_Disclosure, IFRS 7.B35_Example, IFRS 7.B11_Example, IAS 1.61_Disclosure, IAS 17.35 a_Disclosure, Effective 2018-01-01 IFRS 7.23B a_Disclosure, Effective 2017-01-01 IFRS 15.120 b (i)_Disclosure

Disclosure of transaction price allocated to remaining performance obligations [line items]

line items

Transaction price allocated to remaining performance obligations

X _{instant, credit}

Effective 2017-01-01 IFRS 15.120 a_Disclosure

Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations

text

Effective 2017-01-01 IFRS 15.122_Disclosure

Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations

text

Effective 2017-01-01 IFRS 15.122_Disclosure

Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers

text

Effective 2017-01-01 IFRS 15.123_Disclosure

Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]

text block

Effective 2017-01-01 IFRS 15.126 a_Disclosure

Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]

text block

Effective 2017-01-01 IFRS 15.126 b_Disclosure

Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]

text block

Effective 2017-01-01 IFRS 15.126 c_Disclosure

Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]

text block

Effective 2017-01-01 IFRS 15.126 d_Disclosure

Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers

text

Effective 2017-01-01 IFRS 15.127 a_Disclosure

Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers

text

Effective 2017-01-01 IFRS 15.127 b_Disclosure

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]

text block

Effective 2017-01-01 IFRS 15.128 a_Disclosure

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]

table

Effective 2017-01-01 IFRS 15.128 a_Disclosure

Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]

axis

Effective 2017-01-01 IFRS 15.128 a_Disclosure

Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]

member [default]

Effective 2017-01-01 IFRS 15.128 a_Disclosure

Costs to obtain contracts with customers [member]

member

Effective 2017-01-01 IFRS 15.128 a_Example

Pre-contract costs [member]

member

Effective 2017-01-01 IFRS 15.128 a_Example

Setup costs [member]

member

Effective 2017-01-01 IFRS 15.128 a_Example

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]

line items

Assets recognised from costs to obtain or fulfil contracts with customers

X _{instant, debit}

Effective 2017-01-01 IFRS 15.128 a_Disclosure

Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers

X _{duration, debit}

Effective 2017-01-01 IFRS 15.128 b_Disclosure

Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers

X _{duration, debit}

Effective 2017-01-01 IFRS 15.128 b_Disclosure

Statement that practical expedient about existence of significant financing component has been used

text

Effective 2017-01-01 IFRS 15.129_Disclosure

Statement that practical expedient about incremental costs of obtaining contract has been used

text

Effective 2017-01-01 IFRS 15.129_Disclosure

Description of practical expedients used when applying IFRS 15 retrospectively

text

Effective 2017-01-01 IFRS 15.C6 a_Disclosure

Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively

text

Effective 2017-01-01 IFRS 15.C6 b_Disclosure

Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15

text

Effective 2017-01-01 IFRS 15.C8 b_Disclosure

[110000] General information about financial statements

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 27.17 a_Disclosure, IAS 27.16 a_Disclosure, IAS 1.51 b_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

[210000] Statement of financial position, current/non-current

Statement of financial position [abstract]

Assets [abstract]

Non-current assets [abstract]

Property, plant and equipment

X _{instant, debit}

IAS 1.54 a_Disclosure, IAS 16.73 e_Disclosure

Investment property

X _{instant, debit}

IAS 1.54 b_Disclosure, IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Goodwill

X _{instant, debit}

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

Intangible assets other than goodwill

X _{instant, debit}

IAS 38.118 e_Disclosure, IAS 1.54 c_Disclosure

Investments accounted for using equity method

X _{instant, debit}

IAS 1.54 e_Disclosure, IFRS 12.B16_Disclosure, IFRS 8.24 a_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 1.54 o_Disclosure, IAS 1.56_Disclosure, IAS 12.81 g (i)_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}

~~Effective on application of IFRS 9 IFRS 9.3.2.23 a_Disclosure,~~ ~~Expiry date on application of IFRS 9 IAS 39.37 a_Disclosure~~, Expiry date 2018-01-01 IAS 39.37 a_Disclosure, Effective 2018-01-01 IFRS 9.3.2.23 a_Disclosure

Total non-current assets

X _{instant, debit}

IAS 1.66_Disclosure, IFRS 12.B12 b (ii)_Disclosure, IFRS 12.B10 b_Example

Current assets [abstract]

Current inventories

X _{instant, debit}

IAS 2.36 b_Disclosure, IAS 1.54 g_Disclosure, IAS 1.68_Example

Trade and other current receivables

X _{instant, debit}

IAS 1.54 h_Disclosure, IAS 1.78 b_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, IAS 7.45_Disclosure, IFRS 12.B13 a_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}

~~Expiry date on application of IFRS 9 IAS 39.37 a_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 9.3.2.23 a_Disclosure~~, Expiry date 2018-01-01 IAS 39.37 a_Disclosure, Effective 2018-01-01 IFRS 9.3.2.23 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, IFRS 12.B10 b_Example, IFRS 12.B12 b (i)_Disclosure

Total assets

X _{instant, debit}

IFRS 13.93 a_Disclosure, IFRS 8.23_Disclosure, IFRS 8.28 c_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_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}

IAS 1.54 q_Disclosure, IFRS 12.12 f_Disclosure, IFRS 10.22_Disclosure

Total equity

X _{instant, credit}

IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure, IAS 1.78 e_Disclosure, IFRS 1.24 a_Disclosure, IFRS 13.93 e_Disclosure, IFRS 1.32 a (i)_Disclosure, IAS 1.55_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}

IAS 1.54 m_Disclosure, IFRS 12.B13 c_Disclosure

Other non-current non-financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Total non-current liabilities

X _{instant, credit}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iv)_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}

IFRS 12.B13 b_Disclosure, IAS 1.54 m_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}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iii)_Disclosure

Total liabilities

X _{instant, credit}

IFRS 8.23_Disclosure, IAS 1.55_Disclosure, IFRS 8.28 d_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure

Total equity and liabilities

X _{instant, credit}

IAS 1.55_Disclosure

[220000] Statement of financial position, order of liquidity

Statement of financial position [abstract]

Assets [abstract]

Property, plant and equipment

X _{instant, debit}

IAS 1.54 a_Disclosure, IAS 16.73 e_Disclosure

Investment property

X _{instant, debit}

IAS 1.54 b_Disclosure, IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Goodwill

X _{instant, debit}

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

Intangible assets other than goodwill

X _{instant, debit}

IAS 38.118 e_Disclosure, IAS 1.54 c_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}

IAS 1.54 e_Disclosure, IFRS 12.B16_Disclosure, IFRS 8.24 a_Disclosure

Investments in subsidiaries, joint ventures and associates

X _{instant, debit}

IAS 1.55_{Common practice}

Biological assets

X _{instant, debit}

IAS 1.54 f_Disclosure, IAS 41.43_Example, IAS 41.50_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 1.54 o_Disclosure, IAS 1.56_Disclosure, IAS 12.81 g (i)_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, IAS 7.45_Disclosure, IFRS 12.B13 a_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 on application of IFRS 9 IAS 39.37 a_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 9.3.2.23 a_Disclosure~~, Effective 2018-01-01 IFRS 9.3.2.23 a_Disclosure, Expiry date 2018-01-01 IAS 39.37 a_Disclosure

Total assets

X _{instant, debit}

IFRS 13.93 a_Disclosure, IFRS 8.23_Disclosure, IFRS 8.28 c_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_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}

IAS 1.54 q_Disclosure, IFRS 12.12 f_Disclosure, IFRS 10.22_Disclosure

Total equity

X _{instant, credit}

IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure, IAS 1.78 e_Disclosure, IFRS 1.24 a_Disclosure, IFRS 13.93 e_Disclosure, IFRS 1.32 a (i)_Disclosure, IAS 1.55_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

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}

IFRS 8.23_Disclosure, IAS 1.55_Disclosure, IFRS 8.28 d_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure

Total equity and liabilities

X _{instant, credit}

IAS 1.55_Disclosure

[310000] Statement of comprehensive income, profit or loss, by function of expense

Profit or loss [abstract]

Profit (loss) [abstract]

Revenue

X _{duration, credit}

IFRS 8.23 a_Disclosure, IFRS 12.B12 b (v)_Disclosure, ~~IAS 18.35 b_Disclosure,~~ IFRS 8.33 a_Disclosure, IAS 1.102_Example, IFRS 12.B10 b_Example, IFRS 8.32_Disclosure, IAS 1.103_Example, IAS 1.82 a_Disclosure, IFRS 8.28 a_Disclosure, IFRS 8.34_Disclosure, Expiry date 2017-01-01 IAS 18.35 b_Disclosure

Interest revenue calculated using effective interest method

X _{duration, credit}

Effective 2018-01-01 IAS 1.82 a_Disclosure

Cost of sales

(X) _{duration, debit}

IAS 1.103_Disclosure, IAS 1.99_Disclosure

Gross profit

X _{duration, credit}

IAS 1.103_Example

Other income

X _{duration, credit}

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

Distribution costs

(X) _{duration, debit}

IAS 1.99_Disclosure, IAS 1.103_Example

Administrative expenses

(X) _{duration, debit}

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

Other expense

(X) _{duration, debit}

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

Other gains (losses)

X _{duration, credit}

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

Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9

(X) _{duration, debit}

Effective 2018-01-01 IAS 1.82 ba_Disclosure

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

X _{duration, credit}

IFRS 8.28 e_Disclosure, IAS 1.82 c_Disclosure, IFRS 8.23 g_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~~Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.82 ca_Disclosure~~, Effective 2018-01-01 IAS 1.82 ca_Disclosure

Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category

X _{duration, credit}

Effective 2018-01-01 IAS 1.82 cb_Disclosure

Hedging gains (losses) for hedge of group of items with offsetting risk positions

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 9.6.6.4_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C b (vi)_Disclosure~~, Effective 2018-01-01 IFRS 9.6.6.4_Disclosure, Effective 2018-01-01 IFRS 7.24C b (vi)_Disclosure

Profit (loss) before tax

X _{duration, credit}

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

Tax income (expense)

(X) _{duration, debit}

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

Profit (loss) from continuing operations

X _{duration, credit}

IFRS 8.23_Disclosure, IFRS 12.B12 b (vi)_Disclosure, IAS 1.81A a_Disclosure, IFRS 8.28 b_Disclosure

Profit (loss) from discontinued operations

X _{duration, credit}

IFRS 5.33 a_Disclosure, IAS 1.82 ea_Disclosure, IFRS 12.B12 b (vii)_Disclosure

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent

X _{duration, credit}

IAS 1.81B a (ii)_Disclosure

Profit (loss), attributable to non-controlling interests

X _{duration, credit}

IFRS 12.12 e_Disclosure, IAS 1.81B a (i)_Disclosure

Earnings per share [text block]

text block

IAS 33.66_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 1.79 a_{Common practice}, 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

[320000] Statement of comprehensive income, profit or loss, by nature of expense

Profit or loss [abstract]

Profit (loss) [abstract]

Revenue

X _{duration, credit}

Interest revenue calculated using effective interest method

X _{duration, credit}

Effective 2018-01-01 IAS 1.82 a_Disclosure

Other income

X _{duration, credit}

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

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 1.99_Disclosure, IAS 1.102_Example

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, IFRS 12.B13 d_Disclosure, IFRS 8.28 e_Disclosure, IAS 1.102_Example, IAS 1.99_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 1.102_Example, IAS 1.99_Disclosure

Other gains (losses)

X _{duration, credit}

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

Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9

(X) _{duration, debit}

Effective 2018-01-01 IAS 1.82 ba_Disclosure

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

X _{duration, credit}

IFRS 8.28 e_Disclosure, IAS 1.82 c_Disclosure, IFRS 8.23 g_Disclosure

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

X _{duration, credit}

IAS 1.85_{Common practice}

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.82 ca_Disclosure~~, Effective 2018-01-01 IAS 1.82 ca_Disclosure

X _{duration, credit}

Effective 2018-01-01 IAS 1.82 cb_Disclosure

Hedging gains (losses) for hedge of group of items with offsetting risk positions

X _{duration, credit}

Profit (loss) before tax

X _{duration, credit}

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

Tax income (expense)

(X) _{duration, debit}

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

Profit (loss) from continuing operations

X _{duration, credit}

IFRS 8.23_Disclosure, IFRS 12.B12 b (vi)_Disclosure, IAS 1.81A a_Disclosure, IFRS 8.28 b_Disclosure

Profit (loss) from discontinued operations

X _{duration, credit}

IFRS 5.33 a_Disclosure, IAS 1.82 ea_Disclosure, IFRS 12.B12 b (vii)_Disclosure

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent

X _{duration, credit}

IAS 1.81B a (ii)_Disclosure

Profit (loss), attributable to non-controlling interests

X _{duration, credit}

IFRS 12.12 e_Disclosure, IAS 1.81B a (i)_Disclosure

Earnings per share [text block]

text block

IAS 33.66_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 1.79 a_{Common practice}, 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

[410000] Statement of comprehensive income, OCI components presented net of tax

Statement of comprehensive income [abstract]

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

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 on application of IFRS 9 IAS 1.7_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.91 a_Disclosure~~, Effective 2018-01-01 IAS 1.91 a_Disclosure, Effective 2018-01-01 IAS 1.7_Disclosure

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

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure

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

X _{duration, credit}

IAS 1.7_Disclosure, 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 on application of IFRS 9 IAS 1.91 a_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.7_Disclosure~~, Effective 2018-01-01 IAS 1.91 a_Disclosure, Effective 2018-01-01 IAS 1.7_Disclosure

Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.7_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.91 a_Disclosure~~, Effective 2018-01-01 IAS 1.7_Disclosure, Effective 2018-01-01 IAS 1.91 a_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}

~~IAS 1.82A a_Disclosure~~, IAS 1.82A_Disclosure

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

X _{duration, credit}

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 1.91 a_Disclosure, IAS 1.7_Disclosure

Available-for-sale financial assets [abstract]

Gains (losses) on remeasuring available-for-sale financial assets, net of tax

X _{duration, credit}

~~Expiry date on application of IFRS 9 IAS 1.91 a_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.20 a (ii)_Disclosure~~, Expiry date 2018-01-01 IAS 1.91 a_Disclosure, Expiry date 2018-01-01 IFRS 7.20 a (ii)_Disclosure

Reclassification adjustments on available-for-sale financial assets, net of tax

(X) _{duration, debit}

~~Expiry date on application of IFRS 9 IFRS 7.20 a (ii)_Disclosure,~~ ~~Expiry date on application of IFRS 9 IAS 1.92_Disclosure~~, Expiry date 2018-01-01 IFRS 7.20 a (ii)_Disclosure, Expiry date 2018-01-01 IAS 1.92_Disclosure

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

X _{duration, credit}

~~Expiry date on application of IFRS 9 IAS 1.91 a_Disclosure,~~ ~~Expiry date on application of IFRS 9 IAS 1.7_Disclosure~~, Expiry date 2018-01-01 IAS 1.91 a_Disclosure, Expiry date 2018-01-01 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, ~~Effective on application of IFRS 9 IFRS 7.24E a_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.23 c_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C b (i)_Disclosure~~, Expiry date 2018-01-01 IFRS 7.23 c_Disclosure, Effective 2018-01-01 IFRS 7.24C b (i)_Disclosure, Effective 2018-01-01 IFRS 7.24E a_Disclosure

Reclassification adjustments on cash flow hedges, net of tax

(X) _{duration, debit}

IAS 1.92_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.24C b (iv)_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24E a_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.23 d_Disclosure~~, Effective 2018-01-01 IFRS 7.24E a_Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)_Disclosure, Expiry date 2018-01-01 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}

~~Expiry date on application of IFRS 9 IFRS 7.23 e_Disclosure~~, Expiry date 2018-01-01 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}

~~Effective on application of IFRS 9 IFRS 7.24E a_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C b (i)_Disclosure,~~ IAS 39.102 a_Disclosure, ~~Effective on application of IFRS 9 IFRS 9.6.5.13 a_Disclosure,~~ IAS 1.91 a_Disclosure, Effective 2018-01-01 IFRS 9.6.5.13 a_Disclosure, Effective 2018-01-01 IFRS 7.24C b (i)_Disclosure, Effective 2018-01-01 IFRS 7.24E a_Disclosure

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

(X) _{duration, debit}

IAS 39.102_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.24C b (iv)_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 9.6.5.14_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24E a_Disclosure,~~ IAS 1.92_Disclosure, Effective 2018-01-01 IFRS 7.24E a_Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)_Disclosure, Effective 2018-01-01 IFRS 9.6.5.14_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, ~~Effective on application of IFRS 9 IFRS 9.6.5.13 a_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.13 a_Disclosure

Change in value of time value of options [abstract]

Gains (losses) on change in value of time value of options, net of tax

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.91 a_Disclosure~~, Effective 2018-01-01 IAS 1.91 a_Disclosure

Reclassification adjustments on change in value of time value of options, net of tax

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 1.92_Disclosure~~, Effective 2018-01-01 IAS 1.92_Disclosure

Other comprehensive income, net of tax, change in value of time value of options

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.91 a_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.7_Disclosure~~, Effective 2018-01-01 IAS 1.7_Disclosure, Effective 2018-01-01 IAS 1.91 a_Disclosure

Change in value of forward elements of forward contracts [abstract]

Gains (losses) on change in value of forward elements of forward contracts, net of tax

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.91 a_Disclosure~~, Effective 2018-01-01 IAS 1.91 a_Disclosure

Reclassification adjustments on change in value of forward elements of forward contracts, net of tax

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 1.92_Disclosure~~, Effective 2018-01-01 IAS 1.92_Disclosure

Other comprehensive income, net of tax, change in value of forward elements of forward contracts

X _{duration, credit}

Change in value of foreign currency basis spreads [abstract]

Gains (losses) on change in value of foreign currency basis spreads, net of tax

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.91 a_Disclosure~~, Effective 2018-01-01 IAS 1.91 a_Disclosure

Reclassification adjustments on change in value of foreign currency basis spreads, net of tax

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 1.92_Disclosure~~, Effective 2018-01-01 IAS 1.92_Disclosure

Other comprehensive income, net of tax, change in value of foreign currency basis spreads

X _{duration, credit}

Financial assets measured at fair value through other comprehensive income [abstract]

Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax

X _{duration, credit}

Effective 2018-01-01 IAS 1.91 a_Disclosure

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax

(X) _{duration, debit}

Effective 2018-01-01 IAS 1.92_Disclosure

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax

(X) _{duration, debit}

Effective 2018-01-01 IFRS 9.5.6.5_Disclosure

Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

X _{duration, credit}

Effective 2018-01-01 IAS 1.7_Disclosure, Effective 2018-01-01 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}

~~IAS 1.82A b_Disclosure~~, IAS 1.82A_Disclosure

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

X _{duration, credit}

IAS 1.IG6_Example

Total other comprehensive income

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.106 d (ii)_Disclosure, IFRS 12.B12 b (viii)_Disclosure, IAS 1.81A b_Disclosure

Total comprehensive income

X _{duration, credit}

IFRS 1.32 a (ii)_Disclosure, IFRS 12.B10 b_Example, IFRS 1.24 b_Disclosure, IAS 1.81A c_Disclosure, IAS 1.106 a_Disclosure, IFRS 12.B12 b (ix)_Disclosure

Comprehensive income attributable to [abstract]

Comprehensive income, attributable to owners of parent

X _{duration, credit}

IAS 1.81B b (ii)_Disclosure, IAS 1.106 a_Disclosure

Comprehensive income, attributable to non-controlling interests

X _{duration, credit}

IAS 1.106 a_Disclosure, IAS 1.81B b (i)_Disclosure

[420000] Statement of comprehensive income, OCI components presented before tax

Statement of comprehensive income [abstract]

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

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 on application of IFRS 9 IAS 1.91 b_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.7_Disclosure~~, Effective 2018-01-01 IFRS 7.20 a (vii)_Disclosure, Effective 2018-01-01 IAS 1.91 b_Disclosure, Effective 2018-01-01 IAS 1.7_Disclosure

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

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 b_Disclosure

Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans

X _{duration, credit}

IAS 1.91 b_Disclosure, 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 on application of IFRS 9 IAS 1.91 b_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.7_Disclosure~~, Effective 2018-01-01 IAS 1.91 b_Disclosure, Effective 2018-01-01 IAS 1.7_Disclosure

Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.7_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.91 b_Disclosure~~, Effective 2018-01-01 IAS 1.7_Disclosure, Effective 2018-01-01 IAS 1.91 b_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}

~~IAS 1.82A a_Disclosure~~, IAS 1.82A_Disclosure

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

X _{duration, credit}

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 21.48_Disclosure, IAS 1.92_Disclosure

Other comprehensive income, before tax, exchange differences on translation

X _{duration, credit}

IAS 1.91 b_Disclosure, IAS 1.7_Disclosure

Available-for-sale financial assets [abstract]

Gains (losses) on remeasuring available-for-sale financial assets, before tax

X _{duration, credit}

~~Expiry date on application of IFRS 9 IAS 1.91 b_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.20 a (ii)_Disclosure~~, Expiry date 2018-01-01 IAS 1.91 b_Disclosure, Expiry date 2018-01-01 IFRS 7.20 a (ii)_Disclosure

Reclassification adjustments on available-for-sale financial assets, before tax

(X) _{duration, debit}

~~Expiry date on application of IFRS 9 IAS 1.92_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.20 a (ii)_Disclosure~~, Expiry date 2018-01-01 IFRS 7.20 a (ii)_Disclosure, Expiry date 2018-01-01 IAS 1.92_Disclosure

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

X _{duration, credit}

~~Expiry date on application of IFRS 9 IAS 1.7_Disclosure,~~ ~~Expiry date on application of IFRS 9 IAS 1.91 b_Disclosure~~, Expiry date 2018-01-01 IAS 1.7_Disclosure, Expiry date 2018-01-01 IAS 1.91 b_Disclosure

Cash flow hedges [abstract]

Gains (losses) on cash flow hedges, before tax

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.23 c_Disclosure,~~ IAS 1.91 b_Disclosure, Expiry date 2018-01-01 IFRS 7.23 c_Disclosure

Reclassification adjustments on cash flow hedges, before tax

(X) _{duration, debit}

~~Expiry date on application of IFRS 9 IFRS 7.23 d_Disclosure,~~ IAS 1.92_Disclosure, Expiry date 2018-01-01 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, before tax

(X) _{duration, debit}

~~Expiry date on application of IFRS 9 IFRS 7.23 e_Disclosure~~, Expiry date 2018-01-01 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 39.102 a_Disclosure, IAS 1.91 b_Disclosure, ~~Effective on application of IFRS 9 IFRS 9.6.5.13 a_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.13 a_Disclosure

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

(X) _{duration, debit}

IAS 39.102_Disclosure, ~~Effective on application of IFRS 9 IFRS 9.6.5.14_Disclosure,~~ IAS 1.92_Disclosure, Effective 2018-01-01 IFRS 9.6.5.14_Disclosure

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

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 9.6.5.13 a_Disclosure,~~ IAS 1.91 b_Disclosure, IAS 39.102 a_Disclosure, Effective 2018-01-01 IFRS 9.6.5.13 a_Disclosure

Change in value of time value of options [abstract]

Gains (losses) on change in value of time value of options, before tax

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.91 b_Disclosure~~, Effective 2018-01-01 IAS 1.91 b_Disclosure

Reclassification adjustments on change in value of time value of options, before tax

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 1.92_Disclosure~~, Effective 2018-01-01 IAS 1.92_Disclosure

Other comprehensive income, before tax, change in value of time value of options

X _{duration, credit}

Change in value of forward elements of forward contracts [abstract]

Gains (losses) on change in value of forward elements of forward contracts, before tax

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.91 b_Disclosure~~, Effective 2018-01-01 IAS 1.91 b_Disclosure

Reclassification adjustments on change in value of forward elements of forward contracts, before tax

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 1.92_Disclosure~~, Effective 2018-01-01 IAS 1.92_Disclosure

Other comprehensive income, before tax, change in value of forward elements of forward contracts

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.7_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.91 b_Disclosure~~, Effective 2018-01-01 IAS 1.91 b_Disclosure, Effective 2018-01-01 IAS 1.7_Disclosure

Change in value of foreign currency basis spreads [abstract]

Gains (losses) on change in value of foreign currency basis spreads, before tax

X _{duration, credit}

~~Effective on application of IFRS 9 IAS 1.91 b_Disclosure~~, Effective 2018-01-01 IAS 1.91 b_Disclosure

Reclassification adjustments on change in value of foreign currency basis spreads, before tax

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 1.92_Disclosure~~, Effective 2018-01-01 IAS 1.92_Disclosure

Other comprehensive income, before tax, change in value of foreign currency basis spreads

X _{duration, credit}

Financial assets measured at fair value through other comprehensive income [abstract]

Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax

X _{duration, credit}

Effective 2018-01-01 IAS 1.91 b_Disclosure, Effective 2018-01-01 IFRS 7.20 a (viii)_Disclosure

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax

(X) _{duration, debit}

Effective 2018-01-01 IFRS 7.20 a (viii)_Disclosure, Effective 2018-01-01 IAS 1.92_Disclosure

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax

(X) _{duration, debit}

Effective 2018-01-01 IFRS 9.5.6.5_Disclosure

Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

X _{duration, credit}

Effective 2018-01-01 IAS 1.91 b_Disclosure, Effective 2018-01-01 IAS 1.7_Disclosure, Effective 2018-01-01 IFRS 7.20 a (viii)_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}

~~IAS 1.82A b_Disclosure~~, IAS 1.82A_Disclosure

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

X _{duration, credit}

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 on application of IFRS 9 IAS 12.81 ab_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.90_Disclosure~~, Effective 2018-01-01 IAS 12.81 ab_Disclosure, Effective 2018-01-01 IAS 1.90_Disclosure

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

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

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

(X) _{duration, debit}

IAS 12.81 ab_Disclosure, 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}

Income tax relating to hedges of investments in equity instruments of other comprehensive income

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 1.90_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 12.81 ab_Disclosure~~, Effective 2018-01-01 IAS 1.90_Disclosure, Effective 2018-01-01 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}

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}

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 on application of IFRS 9 IAS 12.81 ab_Disclosure,~~ ~~Expiry date on application of IFRS 9 IAS 1.90_Disclosure~~, Expiry date 2018-01-01 IAS 1.90_Disclosure, Expiry date 2018-01-01 IAS 12.81 ab_Disclosure

Income tax relating to cash flow hedges of other comprehensive income

(X) _{duration, debit}

IAS 1.90_Disclosure, IAS 12.81 ab_Disclosure

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

(X) _{duration, debit}

IAS 1.90_Disclosure, IAS 12.81 ab_Disclosure

Income tax relating to change in value of time value of options of other comprehensive income

(X) _{duration, debit}

Income tax relating to change in value of forward elements of forward contracts of other comprehensive income

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 1.90_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 12.81 ab_Disclosure~~, Effective 2018-01-01 IAS 12.81 ab_Disclosure, Effective 2018-01-01 IAS 1.90_Disclosure

Income tax relating to change in value of foreign currency basis spreads of other comprehensive income

(X) _{duration, debit}

~~Effective on application of IFRS 9 IAS 12.81 ab_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.90_Disclosure~~, Effective 2018-01-01 IAS 1.90_Disclosure, Effective 2018-01-01 IAS 12.81 ab_Disclosure

Income tax relating to financial assets measured at fair value through other comprehensive income

(X) _{duration, debit}

Effective 2018-01-01 IAS 12.81 ab_Disclosure, Effective 2018-01-01 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}

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}

IAS 1.91_Disclosure

Total other comprehensive income

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.106 d (ii)_Disclosure, IFRS 12.B12 b (viii)_Disclosure, IAS 1.81A b_Disclosure

Total comprehensive income

X _{duration, credit}

IFRS 1.32 a (ii)_Disclosure, IFRS 12.B10 b_Example, IFRS 1.24 b_Disclosure, IAS 1.81A c_Disclosure, IAS 1.106 a_Disclosure, IFRS 12.B12 b (ix)_Disclosure

Comprehensive income attributable to [abstract]

Comprehensive income, attributable to owners of parent

X _{duration, credit}

IAS 1.81B b (ii)_Disclosure, IAS 1.106 a_Disclosure

Comprehensive income, attributable to non-controlling interests

X _{duration, credit}

IAS 1.106 a_Disclosure, IAS 1.81B b (i)_Disclosure

[510000] Statement of cash flows, direct method

Statement of cash flows [abstract]

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

Classes of cash receipts from operating activities [abstract]

Receipts from sales of goods and rendering of services

X _{duration, debit}

IAS 7.14 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 7.14 f_Example, IAS 7.35_Disclosure

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.14_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.50 d_Disclosure, IAS 7.10_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~~Cash payments for futures 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~~Cash receipts from futures 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 7.10_Disclosure, IAS 7.50 d_Disclosure

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

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

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 paid

(X) _{duration, credit}

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 7.10_Disclosure, IAS 7.50 d_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, IAS 7.45_Disclosure, IFRS 12.B13 a_Disclosure

Cash and cash equivalents at end of period

X _{instant, debit}

IAS 1.54 i_Disclosure, IAS 7.45_Disclosure, IFRS 12.B13 a_Disclosure

[520000] Statement of cash flows, indirect method

Statement of cash flows [abstract]

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

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

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 7.14 f_Example, IAS 7.35_Disclosure

Other inflows (outflows) of cash

X _{duration, debit}

IAS 7.14_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.50 d_Disclosure, IAS 7.10_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~~Cash payments for futures 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~~Cash receipts from futures 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 7.10_Disclosure, IAS 7.50 d_Disclosure

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

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

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 paid

(X) _{duration, credit}

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 7.10_Disclosure, IAS 7.50 d_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, IAS 7.45_Disclosure, IFRS 12.B13 a_Disclosure

Cash and cash equivalents at end of period

X _{instant, debit}

IAS 1.54 i_Disclosure, IAS 7.45_Disclosure, IFRS 12.B13 a_Disclosure

[610000] Statement of changes in equity

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 1.79 b_Disclosure, IAS 1.106_Disclosure

Revaluation surplus [member]

member

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

Reserve of exchange differences on translation [member]

member

IAS 21.52 b_Disclosure, IAS 1.108_Example

Reserve of cash flow hedges [member]

member

~~Effective on application of IFRS 9 IFRS 9.6.5.11_Disclosure,~~ IAS 1.108_Example, Effective 2018-01-01 IFRS 9.6.5.11_Disclosure

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 IAS 1.108_Example

Reserve of change in value of time value of options [member]

member

~~Effective on application of IFRS 9 IFRS 9.6.5.15_Disclosure,~~ ~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 IFRS 9.6.5.15_Disclosure, Effective 2018-01-01 IAS 1.108_Example

Reserve of change in value of forward elements of forward contracts [member]

member

~~Effective on application of IFRS 9 IAS 1.108_Example,~~ ~~Effective on application of IFRS 9 IFRS 9.6.5.16_Disclosure~~, Effective 2018-01-01 IAS 1.108_Example, Effective 2018-01-01 IFRS 9.6.5.16_Disclosure

Reserve of change in value of foreign currency basis spreads [member]

member

~~Effective on application of IFRS 9 IAS 1.108_Example,~~ ~~Effective on application of IFRS 9 IFRS 9.6.5.16_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.16_Disclosure, Effective 2018-01-01 IAS 1.108_Example

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]

member

Effective 2018-01-01 IAS 1.108_Example

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

member

~~Expiry date on application of IFRS 9 IAS 1.108_Example~~, Expiry date 2018-01-01 IAS 1.108_Example

Reserve of share-based payments [member]

member

IAS 1.108_Example

Reserve of remeasurements of defined benefit plans [member]

member

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 5.38_Disclosure, IFRS 5 - Example 12_Example

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

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 IAS 1.108_Example

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

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 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 1.106_Disclosure, IAS 1.108_Example

Non-controlling interests [member]

member

IAS 1.106_Disclosure

Retrospective application and retrospective restatement [axis]

axis

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

Currently stated [member]

member [default]

IAS 8.29 c (i)_Disclosure, IAS 8.49 b (i)_Disclosure, IAS 1.106 b_Disclosure, IAS 8.28 f (i)_Disclosure, IAS 1.20 d_{Common practice}

Previously stated [member]

member

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

Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]

member

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

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

member

IAS 8.28 f (i)_Disclosure, IAS 8.29 c (i)_Disclosure

Increase (decrease) due to changes in accounting policy required by IFRSs [member]

member

IAS 8.28 g_Disclosure, IAS 8.28 f (i)_Disclosure

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

member

IAS 8.29 d_Disclosure, IAS 8.29 c (i)_Disclosure

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

member

IAS 8.49 b (i)_Disclosure, IAS 8.49 c_Disclosure

Statement of changes in equity [line items]

line items

Equity at beginning of period

X _{instant, credit}

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

Changes in equity [abstract]

Comprehensive income [abstract]

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

Other comprehensive income

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.106 d (ii)_Disclosure, IFRS 12.B12 b (viii)_Disclosure, IAS 1.81A b_Disclosure

Total comprehensive income

X _{duration, credit}

IFRS 1.32 a (ii)_Disclosure, IFRS 12.B10 b_Example, IFRS 1.24 b_Disclosure, IAS 1.81A c_Disclosure, IAS 1.106 a_Disclosure, IFRS 12.B12 b (ix)_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

Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

(X) _{duration, debit}

~~Effective on application of IFRS 9 IFRS 7.24E a_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 9.6.5.11 d (i)_Disclosure~~, Effective 2018-01-01 IFRS 7.24E a_Disclosure, Effective 2018-01-01 IFRS 9.6.5.11 d (i)_Disclosure

Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

(X) _{duration, debit}

~~Effective on application of IFRS 9 IFRS 9.6.5.15 b (i)_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.15 b (i)_Disclosure

Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

(X) _{duration, debit}

~~Effective on application of IFRS 9 IFRS 9.6.5.16_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.16_Disclosure

Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

(X) _{duration, debit}

~~Effective on application of IFRS 9 IFRS 9.6.5.16_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.16_Disclosure

Total increase (decrease) in equity

X _{duration, credit}

IAS 1.106 d_Disclosure

Equity at end of period

X _{instant, credit}

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

[710000] Statement of changes in net assets available for benefits

Statement of changes in net assets available for benefits [abstract]

Assets of benefit plan

X _{instant, debit}

IAS 26.35 a (i)_Disclosure

Description of basis of valuation of assets available for benefits

text

IAS 26.35 a (ii)_Disclosure

Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security

text

IAS 26.35 a (iii)_Disclosure

Explanation of details of any investment in employer

text

IAS 26.35 a (iv)_Disclosure

Liabilities other than actuarial present value of promised retirement benefits

X _{instant, credit}

IAS 26.35 a (v)_Disclosure

Reconciliation of changes in net assets available for benefits [abstract]

Net assets available for benefits at beginning of period

X _{instant, credit}

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

Other income

X _{duration, credit}

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

Benefits paid or payable

(X) _{duration, debit}

IAS 26.35 b (v)_Disclosure

Administrative expenses

(X) _{duration, debit}

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

Other expense

(X) _{duration, debit}

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

Tax income (expense)

(X) _{duration, debit}

IAS 26.35 b (viii)_Disclosure, IAS 12.79_Disclosure, IFRS 12.B13 g_Disclosure, IAS 1.82 d_Disclosure, IAS 12.81 c (i)_Disclosure, IAS 12.81 c (ii)_Disclosure, IFRS 8.23 h_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

[800100] Notes - Subclassifications of assets, liabilities and equities

Subclassifications of assets, liabilities and equities [abstract]

Property, plant and equipment [abstract]

Land and buildings [abstract]

Land

X _{instant, debit}

IAS 16.37 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

Bearer plants

X _{instant, debit}

Effective 2016-01-01 IAS 16.37 i_Example

Tangible exploration and evaluation assets

X _{instant, debit}

IFRS 6.25_Disclosure

Mining assets

X _{instant, debit}

IAS 16.37_{Common practice}

Oil and gas assets

X _{instant, debit}

IAS 16.37_{Common practice}

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 1.54 a_Disclosure, IAS 16.73 e_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 38.118 e_Disclosure, IAS 1.54 c_Disclosure

Goodwill

X _{instant, debit}

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

Total intangible assets and goodwill

X _{instant, debit}

IAS 1.55_{Common practice}

Investment property [abstract]

Investment property completed

X _{instant, debit}

IAS 1.112 c_{Common practice}

Investment property under construction or development

X _{instant, debit}

IAS 1.112 c_{Common practice}

Total investment property

X _{instant, debit}

IAS 1.54 b_Disclosure, IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Investments in subsidiaries, joint ventures and associates [abstract]

Investments in subsidiaries

X _{instant, debit}

IAS 27.10_Disclosure

Investments in joint ventures

X _{instant, debit}

IAS 27.10_Disclosure

Investments in associates

X _{instant, debit}

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 and non-current accrued income [abstract]

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 accrued income

X _{instant, debit}

IAS 1.112 c_{Common practice}

Total non-current prepayments and non-current accrued income

X _{instant, debit}

IAS 1.112 c_{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}

Non-current receivables from sale of properties

X _{instant, debit}

IAS 1.78 b_{Common practice}

Non-current receivables from rental of properties

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

Non-current prepayments

X _{instant, debit}

IAS 1.78 b_Example

Non-current lease prepayments

X _{instant, debit}

IAS 1.55_{Common practice}

Miscellaneous non-current assets [abstract]

Non-current net defined benefit asset

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 finance lease receivables

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}

Investments in associates 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 1.68_Example, IAS 1.78 b_Example

Current receivables due from related parties

X _{instant, debit}

IAS 1.78 b_Example

Current prepayments and current accrued income [abstract]

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 accrued income

X _{instant, debit}

IAS 1.112 c_{Common practice}

Total current prepayments and current accrued income

X _{instant, debit}

IAS 1.112 c_{Common practice}

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}

Current receivables from sale of properties

X _{instant, debit}

IAS 1.78 b_{Common practice}

Current receivables from rental of properties

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 1.54 h_Disclosure, IAS 1.78 b_Disclosure

Current prepayments [abstract]

Current prepaid expenses

X _{instant, debit}

IAS 1.112 c_{Common practice}

Total current prepayments

X _{instant, debit}

IAS 1.78 b_Example

Current advances to suppliers

X _{instant, debit}

IAS 1.112 c_{Common practice}

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 and accrued income [abstract]

Prepayments

X _{instant, debit}

IAS 1.78 b_Example

Accrued income

X _{instant, debit}

IAS 1.112 c_{Common practice}

Total prepayments and accrued income

X _{instant, debit}

IAS 1.112 c_{Common practice}

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}

Receivables from sale of properties

X _{instant, debit}

IAS 1.78 b_{Common practice}

Receivables from rental of properties

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

Prepayments

X _{instant, debit}

IAS 1.78 b_Example

Categories of non-current financial assets [abstract]

Non-current financial assets at fair value through profit or loss [abstract]

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

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 on application of IFRS 9 IFRS 7.8 a_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.8 a_Disclosure~~, Effective 2018-01-01 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 on application of IFRS 9 IFRS 7.8 d_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 d_Disclosure

Non-current held-to-maturity investments

X _{instant, debit}

~~Expiry date on application of IFRS 9 IFRS 7.8 b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 b_Disclosure

Non-current loans and receivables

X _{instant, debit}

~~Expiry date on application of IFRS 9 IFRS 7.8 c_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 c_Disclosure

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

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

X _{instant, debit}

Effective 2018-01-01 IFRS 7.8 h_Disclosure

Non-current investments in equity instruments designated at fair value through other comprehensive income

X _{instant, debit}

Effective 2018-01-01 IFRS 7.8 h_Disclosure

Total non-current financial assets at fair value through other comprehensive income

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 h_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_Disclosure

Non-current financial assets at amortised cost

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 f_Disclosure~~, Effective 2018-01-01 IFRS 7.8 f_Disclosure

Total non-current financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

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

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 h_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_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 or subsequently

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 on application of IFRS 9 IFRS 7.8 a_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 a_Disclosure

Current financial assets at fair value through profit or loss, mandatorily measured at fair value

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 a_Disclosure~~, Effective 2018-01-01 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 on application of IFRS 9 IFRS 7.8 d_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 d_Disclosure

Current held-to-maturity investments

X _{instant, debit}

~~Expiry date on application of IFRS 9 IFRS 7.8 b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 b_Disclosure

Current loans and receivables

X _{instant, debit}

~~Expiry date on application of IFRS 9 IFRS 7.8 c_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 c_Disclosure

Current financial assets at fair value through other comprehensive income [abstract]

Current financial assets measured at fair value through other comprehensive income

X _{instant, debit}

Effective 2018-01-01 IFRS 7.8 h_Disclosure

Current investments in equity instruments designated at fair value through other comprehensive income

X _{instant, debit}

Effective 2018-01-01 IFRS 7.8 h_Disclosure

Total current financial assets at fair value through other comprehensive income

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 h_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_Disclosure

Current financial assets at amortised cost

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 f_Disclosure~~, Effective 2018-01-01 IFRS 7.8 f_Disclosure

Total current financial assets

X _{instant, debit}

IFRS 7.25_Disclosure

Current financial assets at fair value through other comprehensive income

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 h_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_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 or subsequently

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 on application of IFRS 9 IFRS 7.8 a_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 a_Disclosure

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

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 a_Disclosure~~, Effective 2018-01-01 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 on application of IFRS 9 IFRS 7.8 d_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 d_Disclosure

Held-to-maturity investments

X _{instant, debit}

~~Expiry date on application of IFRS 9 IFRS 7.8 b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 b_Disclosure

Loans and receivables

X _{instant, debit}

~~Expiry date on application of IFRS 9 IFRS 7.8 c_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 c_Disclosure

Financial assets at fair value through other comprehensive income [abstract]

Financial assets measured at fair value through other comprehensive income

X _{instant, debit}

Effective 2018-01-01 IFRS 7.8 h_Disclosure

~~Fair value of investments in equity instruments designated as measured at fair value through other comprehensive income~~Investments in equity instruments designated at fair value through other comprehensive income

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.11A c_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_Disclosure, Effective 2018-01-01 IFRS 7.11A c_Disclosure

Total financial assets at fair value through other comprehensive income

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 h_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_Disclosure

Financial assets at amortised cost

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 f_Disclosure~~, Effective 2018-01-01 IFRS 7.8 f_Disclosure

Total financial assets

X _{instant, debit}

IFRS 7.25_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H_Disclosure

Financial assets at fair value through other comprehensive income

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.8 h_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_Disclosure

Classes of current inventories [abstract]

Current raw materials and current production supplies [abstract]

Current raw materials

X _{instant, debit}

IAS 2.37_{Common practice}, IAS 1.78 c_Example

Current production supplies

X _{instant, debit}

IAS 2.37_{Common practice}, IAS 1.78 c_Example

Total current raw materials and current production supplies

X _{instant, debit}

IAS 2.37_{Common practice}

Current merchandise

X _{instant, debit}

IAS 2.37_{Common practice}, IAS 1.78 c_Example

Current work in progress

X _{instant, debit}

IAS 2.37_{Common practice}, IAS 1.78 c_Example

Current finished goods

X _{instant, debit}

IAS 1.78 c_Example, IAS 2.37_{Common practice}

Current spare parts

X _{instant, debit}

IAS 2.37_{Common practice}

Property intended for sale in ordinary course of business

X _{instant, debit}

IAS 1.55_{Common practice}

Other current inventories

X _{instant, debit}

IAS 2.37_{Common practice}

Total current inventories

X _{instant, debit}

IAS 2.36 b_Disclosure, IAS 1.54 g_Disclosure, IAS 1.68_Example

Classes of current inventories, alternative [abstract]

Current inventories held for sale

X _{instant, debit}

IAS 2.37_{Common practice}

Current work in progress

X _{instant, debit}

IAS 2.37_{Common practice}, IAS 1.78 c_Example

Current materials and supplies to be consumed in production process or rendering services

X _{instant, debit}

IAS 2.37_{Common practice}

Total current inventories

X _{instant, debit}

IAS 2.36 b_Disclosure, IAS 1.54 g_Disclosure, IAS 1.68_Example

Non-current inventories arising from extractive activities [abstract]

Non-current ore stockpiles

X _{instant, debit}

IAS 2.37_{Common practice}

Current inventories arising from extractive activities [abstract]

Current ore stockpiles

X _{instant, debit}

IAS 2.37_{Common practice}

Current crude oil

X _{instant, debit}

IAS 2.37_{Common practice}

Current petroleum and petrochemical products

X _{instant, debit}

IAS 2.37_{Common practice}

Current natural gas

X _{instant, debit}

IAS 2.37_{Common practice}

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, IAS 7.45_Disclosure, IFRS 12.B13 a_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 5.5A_Disclosure, IFRS 5.38_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 net defined benefit asset

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 finance lease receivables

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]

Net defined benefit asset

X _{instant, debit}

IAS 1.55_{Common practice}

Restricted cash and cash equivalents

X _{instant, debit}

IAS 1.55_{Common practice}

Derivative financial assets

X _{instant, debit}

IAS 1.55_{Common practice}

Finance lease receivables

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}

Accruals and deferred income classified as non-current [abstract]

Deferred income classified as non-current

X _{instant, credit}

IAS 1.78_{Common practice}

Rent 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}

Total accruals and deferred income 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}

Non-current retention 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}

Accruals and deferred income classified as current [abstract]

Deferred income classified as current

X _{instant, credit}

IAS 1.78_{Common practice}

Rent 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}

Total accruals and deferred income classified as current

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}

Current retention 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}

Accruals and deferred income [abstract]

Deferred income

X _{instant, credit}

IAS 1.78_{Common practice}

Rent deferred income

X _{instant, credit}

IAS 1.78_{Common practice}

Accruals

X _{instant, credit}

IAS 1.78_{Common practice}

Total accruals and deferred income

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}

Retention 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 or subsequently

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}

~~Expiry date on application of IFRS 9 IFRS 7.8 f_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.8 g_Disclosure~~, Effective 2018-01-01 IFRS 7.8 g_Disclosure, Expiry date 2018-01-01 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 or subsequently

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}

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 or subsequently

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}

~~Effective on application of IFRS 9 IFRS 7.8 g_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.8 f_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 f_Disclosure, Effective 2018-01-01 IFRS 7.8 g_Disclosure

Total financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

Miscellaneous non-current liabilities [abstract]

Non-current net defined benefit liability

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}

Non-current deposits from customers

X _{instant, credit}

IAS 1.55_{Common practice}

Other non-current liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Miscellaneous current liabilities [abstract]

Current net defined benefit liability

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 deposits from customers

X _{instant, credit}

IAS 1.55_{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]

Net defined benefit liability

X _{instant, credit}

IAS 1.55_{Common practice}

Derivative financial liabilities

X _{instant, credit}

IAS 1.55_{Common practice}

Government grants

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}

Liabilities due to central banks

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 16.39_Disclosure, IAS 38.85_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}, ~~Effective on application of IFRS 9 IFRS 9.6.5.11_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.11_Disclosure

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments

X _{instant, credit}

~~Effective on application of IFRS 9 IAS 1.78 e_{Common practice}~~, Effective 2018-01-01 IAS 1.78 e_{Common practice}

Reserve of change in value of time value of options

X _{instant, credit}

~~Effective on application of IFRS 9 IAS 1.78 e_{Common practice},~~ ~~Effective on application of IFRS 9 IFRS 9.6.5.15_Disclosure~~, Effective 2018-01-01 IAS 1.78 e_{Common practice}, Effective 2018-01-01 IFRS 9.6.5.15_Disclosure

Reserve of change in value of forward elements of forward contracts

X _{instant, credit}

~~Effective on application of IFRS 9 IAS 1.78 e_{Common practice},~~ ~~Effective on application of IFRS 9 IFRS 9.6.5.16_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.16_Disclosure, Effective 2018-01-01 IAS 1.78 e_{Common practice}

Reserve of change in value of foreign currency basis spreads

X _{instant, credit}

~~Effective on application of IFRS 9 IAS 1.78 e_{Common practice},~~ ~~Effective on application of IFRS 9 IFRS 9.6.5.16_Disclosure~~, Effective 2018-01-01 IAS 1.78 e_{Common practice}, Effective 2018-01-01 IFRS 9.6.5.16_Disclosure

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income

X _{instant, credit}

Effective 2018-01-01 IAS 1.78 e_{Common practice}

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

X _{instant, credit}

~~Expiry date on application of IFRS 9 IAS 1.78 e_{Common practice}~~, Expiry date 2018-01-01 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}

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 - Example 12_Example, IFRS 5.38_Disclosure

Reserve of gains and losses from investments in equity instruments

X _{instant, credit}

~~Effective on application of IFRS 9 IAS 1.78 e_{Common practice}~~, Effective 2018-01-01 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 on application of IFRS 9 IAS 1.78 e_{Common practice}~~, Effective 2018-01-01 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}

IFRS 13.93 a_Disclosure, IFRS 8.23_Disclosure, IFRS 8.28 c_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IAS 1.55_Disclosure

Liabilities

(X) _{instant, credit}

IFRS 8.23_Disclosure, IAS 1.55_Disclosure, IFRS 8.28 d_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure

Net assets (liabilities)

X _{instant, debit}

IFRS 1.IG63_Example

Net current assets (liabilities) [abstract]

Current assets

X _{instant, debit}

IAS 1.66_Disclosure, IFRS 12.B10 b_Example, IFRS 12.B12 b (i)_Disclosure

Current liabilities

(X) _{instant, credit}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iii)_Disclosure

Net current assets (liabilities)

X _{instant, debit}

IAS 1.55_{Common practice}

[800200] Notes - Analysis of income and expense

Analysis of income and expense [abstract]

Revenue [abstract]

Revenue from sale of goods

X _{duration, credit}

~~IAS 18.35 b (i)_Disclosure~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (i)_Disclosure

Revenue from sale of copper

X _{duration, credit}

~~IAS 18.35 b (i)_{Common practice}~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (i)_{Common practice}

Revenue from sale of gold

X _{duration, credit}

~~IAS 18.35 b (i)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (i)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from sale of silver

X _{duration, credit}

~~IAS 18.35 b (i)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (i)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from sale of oil and gas products

X _{duration, credit}

~~IAS 18.35 b (i)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (i)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from sale of crude oil

X _{duration, credit}

~~IAS 18.35 b (i)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (i)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from sale of natural gas

X _{duration, credit}

~~IAS 18.35 b (i)_{Common practice}~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (i)_{Common practice}

Revenue from sale of petroleum and petrochemical products

X _{duration, credit}

~~IAS 18.35 b (i)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (i)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from sale of telecommunication equipment

X _{duration, credit}

~~IAS 18.35 b (i)_{Common practice}~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (i)_{Common practice}

Revenue from rendering of services

X _{duration, credit}

~~IAS 18.35 b (ii)_Disclosure~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (ii)_Disclosure

Revenue from rendering of telecommunication services [abstract]

Revenue from rendering of telephone services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}

Revenue from rendering of land line telephone services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from rendering of mobile telephone services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}

Revenue from rendering of internet and data services [abstract]

Revenue from rendering of internet services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}

Revenue from rendering of data services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}

Total revenue from rendering of internet and data services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from rendering of interconnection services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}

Revenue from rendering of other telecommunication services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}, IAS 1.112 c_{Common practice}

Total revenue from rendering of telecommunication services

X _{duration, credit}

~~IAS 18.35 b (ii)_{Common practice}~~, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from rendering of transport services

X _{duration, credit}

Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from rendering of passenger transport services

X _{duration, credit}

Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}, IAS 1.112 c_{Common practice}

Revenue from rendering of cargo and mail transport services

X _{duration, credit}

IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (ii)_{Common practice}

Revenue from construction contracts

X _{duration, credit}

~~IAS 11.39 a_Disclosure,~~ ~~IFRIC 15.20 b_Disclosure,~~ ~~IAS 18.35 b_Disclosure~~, Expiry date 2017-01-01 IAS 11.39 a_Disclosure, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IFRIC 15.20 b_Disclosure, Expiry date 2017-01-01 IAS 18.35 b_Disclosure

Royalty income

X _{duration, credit}

~~IAS 18.35 b (iv)_Disclosure~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (iv)_Disclosure

Licence fee income

X _{duration, credit}

Expiry date 2017-01-01 IAS 18.35 b_{Common practice}, IAS 1.112 c_{Common practice}

Interest income

X _{duration, credit}

~~IAS 18.35 b (iii)_Disclosure,~~ IFRS 8.23 c_Disclosure, IFRS 8.28 e_Disclosure, IFRS 12.B13 e_Disclosure, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (iii)_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 deposits

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~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (v)_Disclosure

Other revenue

X _{duration, credit}

~~IAS 18.35 b_Disclosure~~, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b_Disclosure

Total revenue

X _{duration, credit}

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~~, Expiry date 2017-01-01 IAS 18.35 c_Disclosure

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

X _{duration, credit}

~~IAS 18.35 c_Disclosure~~, Expiry date 2017-01-01 IAS 18.35 c_Disclosure

Revenue arising from exchanges of goods or services, construction contracts

X _{duration, credit}

~~IAS 18.35 c_Disclosure~~, Expiry date 2017-01-01 IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, royalties

X _{duration, credit}

~~IAS 18.35 c_Disclosure~~, Expiry date 2017-01-01 IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, interest

X _{duration, credit}

~~IAS 18.35 c_Disclosure~~, Expiry date 2017-01-01 IAS 18.35 c_Disclosure

Income arising from exchanges of goods or services, dividends

X _{duration, credit}

~~IAS 18.35 c_Disclosure~~, Expiry date 2017-01-01 IAS 18.35 c_Disclosure

Revenue arising from exchanges of goods or services, other revenue

X _{duration, credit}

~~IAS 18.35 c_Disclosure~~, Expiry date 2017-01-01 IAS 18.35 c_Disclosure

Total revenue arising from exchanges of goods or services

X _{duration, credit}

~~IAS 18.35 c_Disclosure~~, Expiry date 2017-01-01 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 2.36 e_Disclosure, IAS 1.98 a_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 1.98 a_Disclosure, IAS 16.73 e (v)_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

Impairment loss (reversal of impairment loss) on trade receivables [abstract]

Impairment loss recognised in profit or loss, trade receivables

X _{duration, debit}

IAS 1.112 c_{Common practice}

Reversal of impairment loss recognised in profit or loss, trade receivables

(X) _{duration, credit}

IAS 1.112 c_{Common practice}

Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables

X _{duration, debit}

IAS 1.112 c_{Common practice}

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 investment properties [abstract]

Gains on disposals of investment properties

X _{duration, credit}

IAS 1.112 c_{Common practice}

Losses on disposals of investment properties

(X) _{duration, debit}

IAS 1.112 c_{Common practice}

Net gains (losses) on disposals of investment properties

X _{duration, credit}

IAS 1.112 c_{Common practice}

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

Royalty expense

X _{duration, debit}

IAS 1.85_{Common practice}

Research and development expense

X _{duration, debit}

IAS 38.126_Disclosure

Investment income

X _{duration, credit}

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

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, 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 liabilities due to central banks

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}

Fuel and energy expense [abstract]

Fuel expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Energy expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Total fuel and energy expense

X _{duration, debit}

IAS 1.112 c_{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}

Selling, general and administrative expense

X _{duration, debit}

IAS 1.85_{Common practice}

Distribution and administrative expense

X _{duration, debit}

IAS 1.85_{Common practice}

Directors' remuneration expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Revenue and other operating income

X _{duration, credit}

IAS 1.85_{Common practice}

Rental income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Rental expense

X _{duration, debit}

IAS 1.85_{Common practice}

Property service charge income (expense) [abstract]

Property service charge income

X _{duration, credit}

IAS 1.112 c_{Common practice}

Property service charge expense

(X) _{duration, debit}

IAS 1.112 c_{Common practice}

Net property service charge income (expense)

X _{duration, credit}

IAS 1.112 c_{Common practice}

Property development and project management income

X _{duration, credit}

IAS 1.85_{Common practice}

Property development and project management expense

X _{duration, debit}

IAS 1.85_{Common practice}

Property management expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Income from reimbursements under insurance policies

X _{duration, credit}

IAS 1.112 c_{Common practice}

Income from fines and penalties

X _{duration, credit}

IAS 1.112 c_{Common practice}

Operating expense

X _{duration, debit}

IAS 1.85_{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 [abstract]

Gains on change in fair value of derivatives

X _{duration, credit}

IAS 1.85_{Common practice}

Losses on change in fair value of derivatives

(X) _{duration, debit}

IAS 1.85_{Common practice}

Net 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}

Fuel and energy expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Expenses by nature [abstract]

Raw materials and consumables used

X _{duration, debit}

IAS 1.99_Disclosure, IAS 1.102_Example

Services expense

X _{duration, debit}

IAS 1.85_{Common practice}

Insurance expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Professional fees expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Transportation expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Bank and similar charges

X _{duration, debit}

IAS 1.112 c_{Common practice}

Classes of employee benefits expense [abstract]

Short-term employee benefits expense [abstract]

Wages and salaries

X _{duration, debit}

IAS 19.9_{Common practice}

Social security contributions

X _{duration, debit}

IAS 19.9_{Common practice}

Other short-term employee benefits

X _{duration, debit}

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}

IAS 19.53_Disclosure

Post-employment benefit expense, defined benefit plans

X _{duration, debit}

IAS 19.5_{Common practice}

Termination benefits expense

X _{duration, debit}

IAS 19.171_{Common practice}

Other long-term employee benefits

X _{duration, debit}

IAS 19.158_{Common practice}

Other employee expense

X _{duration, debit}

IAS 19.5_{Common practice}

Total employee benefits expense

X _{duration, debit}

IAS 1.102_Example, IAS 1.99_Disclosure, IAS 1.104_Disclosure

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]

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, IFRS 12.B13 d_Disclosure, IFRS 8.28 e_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.23 e_Disclosure

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

X _{duration, debit}

IAS 1.99_Disclosure

Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

X _{duration, debit}

IAS 1.112 c_{Common practice}

Tax expense other than income tax expense

X _{duration, debit}

IAS 1.85_{Common practice}

Property tax expense

X _{duration, debit}

IAS 1.85_{Common practice}

Other expenses

X _{duration, debit}

IAS 1.102_Example, IAS 1.99_Disclosure

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}

~~IAS 1.82A a_Disclosure~~, IAS 1.82A_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}

~~IAS 1.82A b_Disclosure~~, IAS 1.82A_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, IFRS 12.B16 c_Disclosure

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

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

X _{duration, credit}

~~IAS 1.82A a_Disclosure~~, IAS 1.82A_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}

~~IAS 1.82A b_Disclosure~~, IAS 1.82A_Disclosure

Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

X _{duration, credit}

IAS 1.91 b_Disclosure

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

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

X _{duration, debit}

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}

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}

IAS 1.91_Disclosure

Income tax relating to components of other comprehensive income that will be reclassified to profit or loss

X _{duration, debit}

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

[800300] Notes - Statement of cash flows, additional disclosures

Statement of cash flows [abstract]

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

Classes of cash payments from operating activities [abstract]

Payments to suppliers for goods and services and to and on behalf of employees

X _{duration, credit}

IAS 7.14_{Common practice}

Payments for exploration and evaluation expenses

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

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 decrease (increase) in loans and advances to customers

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for decrease (increase) in loans and advances to banks

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for increase (decrease) in deposits from customers

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for increase (decrease) in deposits from banks

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities

X _{duration, debit}

IAS 7.20_{Common practice}

Adjustments for increase in other provisions arising from passage of time

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 impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets

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 gains (losses) on change in fair value of derivatives

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}

Purchase of exploration and evaluation assets

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from disposal of exploration and evaluation assets

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of mining assets

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from disposal of mining assets

X _{duration, debit}

IAS 7.16_{Common practice}

Purchase of oil and gas assets

X _{duration, credit}

IAS 7.16_{Common practice}

Proceeds from disposal of oil and gas 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}

Payments for development project expenditure

X _{duration, credit}

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 ordinary shares

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}

[800400] Notes - Statement of changes in equity, additional disclosures

Statement of changes in equity [abstract]

Statement of changes in equity [line items]

line items

Dividends recognised as distributions to owners of parent, relating to prior years

X _{duration, debit}

IAS 1.106 d_{Common practice}

Dividends recognised as distributions to owners of parent, relating to current year

X _{duration, debit}

IAS 1.106 d_{Common practice}

Dividends recognised as distributions to owners of parent

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 exercise of warrants, 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}

[800500] Notes - List of notes

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

IFRS 12.B4 d_Disclosure, IAS 27.17 b_Disclosure, IAS 27.16 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 financial 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}, Effective 2018-01-01 IFRS 7 - Credit risk_Disclosure

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

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 (cost) [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

IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure, 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~~, Expiry date 2017-01-01 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~~, IAS 1.10 e_{Common practice}, Expiry date 2017-01-01 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

IAS 27.16 b_Disclosure, IFRS 12.B4 a_Disclosure, IAS 27.17 b_Disclosure

~~Disclosure of summary of significant accounting policies [text block]~~Disclosure of significant accounting policies [text block]

text block

~~IAS 1.114 b_Disclosure~~, IAS 1.117_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}

[800600] Notes - List of accounting policies

~~Disclosure of summary of significant accounting policies [text block]~~Disclosure of significant accounting policies [text block]

text block

~~IAS 1.114 b_Disclosure~~, IAS 1.117_Disclosure

Description of accounting policy for available-for-sale financial assets [text block]

text block

IAS 1.117 b_{Common practice}

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 customer acquisition costs [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for customer loyalty programmes [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for decommissioning, restoration and rehabilitation provisions [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 deferred income tax [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 held-to-maturity investments [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 loans and receivables [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 mining assets [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for mining rights [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 [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 oil and gas assets [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 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~~, Expiry date 2017-01-01 IAS 18.35 a_Disclosure, IAS 1.117 b_{Common practice}

Description of accounting policy for reinsurance [text block]

text block

IAS 1.117 b_{Common practice}

Description of accounting policy for repairs and maintenance [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 stripping costs [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 taxes other than income tax [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 accounting policy for warrants [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

[810000] Notes - Corporate information and statement of IFRS compliance

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 24.13_Disclosure, IAS 1.138 c_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 b_Disclosure, IAS 1.20 c_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

table

IAS 1.61_Disclosure

Maturity [axis]

axis

Aggregated time bands [member]

member [default]

Not later than one year [member]

member

IAS 17.47 a (i)_Disclosure, IAS 17.35 a (i)_Disclosure, IAS 17.31 b (i)_Disclosure, IAS 1.61 a_Disclosure, IAS 17.56 a (i)_Disclosure

Later than one year [member]

member

~~IFRS 7.IG28 d_Example,~~ IAS 1.61 b_Disclosure, Expiry date 2018-01-01 IFRS 7.IG28 d_Example

line items

Current inventories

X _{instant, debit}

IAS 2.36 b_Disclosure, IAS 1.54 g_Disclosure, IAS 1.68_Example

Current trade receivables

X _{instant, debit}

IAS 1.68_Example, IAS 1.78 b_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]~~Disclosure of significant accounting policies [text block]

text block

~~IAS 1.114 b_Disclosure~~, IAS 1.117_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

[811000] Notes - Accounting policies, changes in accounting estimates and errors

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

text block

IAS 8 - Accounting policies_Disclosure

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

[813000] Notes - Interim financial reporting

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 cross-reference to disclosures presented outside interim financial statements

text

Effective 2016-01-01 IAS 34.16A_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

[815000] Notes - Events after reporting period

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

[816000] Notes - Hyperinflationary reporting

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

[817000] Notes - Business combinations

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.B64_Disclosure, IFRS 3.B67_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.B64 i_Example, IFRS 3.IE72_Example

Inventory recognised as of acquisition date

X _{instant, debit}

IFRS 3.B64 i_Example, IFRS 3.IE72_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.B64 i_Example, IFRS 3.IE72_Example

Financial liabilities recognised as of acquisition date

(X) _{instant, credit}

IFRS 3.IE72_Example, IFRS 3.B64 i_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

Increase (decrease) in contingent consideration asset (liability)

X _{duration, debit}

IFRS 3.B67 b (i)_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~~Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration

text

IFRS 3.B67 b (ii)_Disclosure

Description of valuation techniques and key model inputs used to measure contingent consideration

text

IFRS 3.B67 b (iii)_Disclosure

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

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 [text block]

text block

IFRS 3.B67 d_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.B64_Disclosure, IFRS 3.B67_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

IAS 17.32_Disclosure, IAS 41.50_Disclosure, IAS 38.118 c_Disclosure, IAS 40.79 d_Disclosure, IAS 40.76_Disclosure, IAS 38.118 e_Disclosure, IAS 40.79 c_Disclosure, IAS 16.73 d_Disclosure, IFRS 3.B67 d_Disclosure, IAS 41.54 f_Disclosure, ~~IFRS 7.IG29_{Common practice},~~ IAS 16.73 e_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Expiry date 2018-01-01 IFRS 7.IG29_{Common practice}

Carrying amount [member]

member [default]

IAS 40.79 d_Disclosure, IAS 17.32_Disclosure, IAS 38.118 e_Disclosure, IAS 41.50_Disclosure, IFRS 3.B67 d_Disclosure, ~~IFRS 7.IG29 a_Example,~~ IAS 16.73 e_Disclosure, IAS 40.76_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 a_Example

Gross carrying amount [member]

member

IAS 38.118 c_Disclosure, ~~IFRS 7.IG29_{Common practice},~~ IAS 16.73 d_Disclosure, IAS 17.32_Disclosure, IFRS 3.B67 d_Disclosure, IAS 40.79 c_Disclosure, IAS 41.54 f_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Expiry date 2018-01-01 IFRS 7.IG29_{Common practice}, Effective 2018-01-01 IFRS 7.35M_Disclosure

Accumulated impairment [member]

member

IAS 16.73 d_{Common practice}, IAS 41.54 f_{Common practice}, IAS 38.118 c_{Common practice}, IAS 40.79 c_{Common practice}, IFRS 3.B67 d_Disclosure, ~~IFRS 7.IG29 b_Example,~~ IAS 17.32_{Common practice}, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Expiry date 2018-01-01 IFRS 7.IG29 b_Example

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

Changes in goodwill [abstract]

Additional recognition, goodwill

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

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

text block

IFRS 3.B64 l_Disclosure

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

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

table

IFRS 3.B64 l_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B64_Disclosure, IFRS 3.B67_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 m_Disclosure, IFRS 3.B64 l_Disclosure, IFRS 3.B64 l (i)_Disclosure

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

text

IFRS 3.B64 l (ii)_Disclosure

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

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 [text block]

text block

IFRS 3.B64 h_Disclosure

Disclosure of acquired receivables [abstract]

Disclosure of acquired receivables [table]

table

IFRS 3.B64 h_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B64_Disclosure, IFRS 3.B67_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 [text block]

text block

IFRS 3.B64 j_Disclosure

Disclosure of contingent liabilities in business combination [abstract]

Disclosure of contingent liabilities in business combination [table]

table

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Business combinations [axis]

axis

IFRS 3.B64_Disclosure

Entity's total for business combinations [member]

member [default]

IFRS 3.B64_Disclosure, IFRS 3.B67_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

IAS 37.86_Disclosure, IFRS 3.B67 c_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_Disclosure, IFRS 3.B64 j (i)_Disclosure

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

text

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Expected reimbursement, contingent liabilities in business combination

X _{instant, debit}

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Asset recognised for expected reimbursement, contingent liabilities in business combination

X _{instant, debit}

IFRS 3.B67 c_Disclosure, IFRS 3.B64 j_Disclosure

Explanation of estimated financial effect, contingent liabilities in business combination

text

IFRS 3.B64 j (i)_Disclosure

Estimated financial effect, contingent liabilities in business combination

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 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

[818000] Notes - Related party

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 24.13_Disclosure, IAS 1.138 c_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

IAS 24.19 c_Disclosure, IFRS 12.B4 a_Disclosure, IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure

Associates [member]

member

IAS 27.17 b_Disclosure, IFRS 12.B4 d_Disclosure, IAS 27.16 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 24.20_Disclosure, IAS 24.18 b_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 of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]

text block

~~Effective 2014-07-01 IAS 24.18A_Disclosure~~, IAS 24.18A_Disclosure

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]

table

~~Effective 2014-07-01 IAS 24.18A_Disclosure~~, IAS 24.18A_Disclosure

Separate management entities [axis]

axis

~~Effective 2014-07-01 IAS 24.18A_Disclosure~~, IAS 24.18A_Disclosure

Separate management entities [member]

member [default]

~~Effective 2014-07-01 IAS 24.18A_Disclosure~~, IAS 24.18A_Disclosure

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]

line items

Amount incurred by entity for provision of key management personnel services provided by separate management entity

X _{duration, debit}

~~Effective 2014-07-01 IAS 24.18A_Disclosure~~, IAS 24.18A_Disclosure

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

text

IAS 24.23_Disclosure

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

[819100] Notes - First time adoption

Disclosure of first-time adoption [text block]

text block

IFRS 1 - Presentation and disclosure_Disclosure

Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs

text

IFRS 1.22 b_Disclosure

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

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}

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

Comprehensive income

X _{duration, credit}

IFRS 1.32 a (ii)_Disclosure, IFRS 12.B10 b_Example, IFRS 1.24 b_Disclosure, IAS 1.81A c_Disclosure, IAS 1.106 a_Disclosure, IFRS 12.B12 b (ix)_Disclosure

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

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 1.23_Disclosure, IFRS 1.25_Disclosure

Description of reason why entity stopped applying IFRSs

text

IFRS 1.23A a_Disclosure

Description of reason why entity is resuming application of IFRSs

text

IFRS 1.23A b_Disclosure

Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs

text

IFRS 1.23B_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 1.30_{Common practice}, IFRS 1.24_Disclosure, IFRS 1.29_Disclosure

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 on application of IFRS 9 IFRS 1.29_Disclosure~~, Expiry date 2018-01-01 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}

~~Effective on application of IFRS 9 IFRS 1.29A_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 1.29_Disclosure~~, Expiry date 2018-01-01 IFRS 1.29_Disclosure, Effective 2018-01-01 IFRS 1.29A_Disclosure

Description of redesignated financial liabilities

text

~~Effective on application of IFRS 9 IFRS 1.29A_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 1.29_Disclosure~~, Effective 2018-01-01 IFRS 1.29A_Disclosure, Expiry date 2018-01-01 IFRS 1.29_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 1.30_{Common practice}, IFRS 1.24_Disclosure, IFRS 1.29_Disclosure

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

Statement that comparative information does not comply with IFRS 7 and IFRS 9

text

Effective 2018-01-01 IFRS 1.E2 b_Disclosure

Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9

text

Effective 2018-01-01 IFRS 1.E2 b_Disclosure

[822100] Notes - Property, plant and equipment

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 16.73_Disclosure, IAS 17.31 a_Disclosure, IAS 36.127_Example

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

Aircraft under finance lease [member]

member

IAS 16.37 e_{Common practice}

Owned aircraft [member]

member

IAS 16.37 e_{Common practice}

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}

Network infrastructure [member]

member

IAS 16.37_{Common practice}

Bearer plants [member]

member

Effective 2016-01-01 IAS 16.37 i_Example

Tangible exploration and evaluation assets [member]

member

IFRS 6.25_Disclosure

Mining assets [member]

member

IAS 16.37_{Common practice}

Mining property [member]

member

IAS 16.37_{Common practice}

Oil and gas assets [member]

member

IAS 16.37_{Common practice}

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

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated depreciation, amortisation and impairment [member]

member

IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 17.32_Disclosure, IAS 16.75 b_Disclosure, IAS 40.79 c_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation and amortisation [member]

member

IAS 40.79 c_{Common practice}, IAS 17.32_{Common practice}, IAS 16.75 b_Disclosure, IAS 38.118 c_{Common practice}, IAS 41.54 f_{Common practice}, IAS 16.73 d_{Common practice}

Accumulated impairment [member]

member

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

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

Property, plant and equipment at beginning of period

X _{instant, debit}

IAS 1.54 a_Disclosure, IAS 16.73 e_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 1.98 a_Disclosure, IAS 16.73 e (v)_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 16.77 f_Disclosure, IAS 16.73 e (iv)_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 and retirements, property, plant and equipment [abstract]

Disposals, property, plant and equipment

(X) _{duration, credit}

IAS 16.73 e (ii)_Disclosure

Retirements, property, plant and equipment

(X) _{duration, credit}

IAS 16.73 e_{Common practice}

Total disposals and retirements, property, plant and equipment

(X) _{duration, credit}

IAS 16.73 e_{Common practice}

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}

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 1.54 a_Disclosure, IAS 16.73 e_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

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

Identification of unadjusted comparative information

text

~~Effective 2014-07-01 IAS 38.130I_Disclosure,~~ IAS 27.18I_Disclosure, IFRS 10.C6B_Disclosure, IFRS 11.C12B_Disclosure, ~~Effective 2014-07-01 IAS 16.80A_Disclosure~~, IAS 38.130I_Disclosure, IAS 16.80A_Disclosure

Statement that unadjusted comparative information has been prepared on different basis

text

IAS 27.18I_Disclosure, ~~Effective 2014-07-01 IAS 16.80A_Disclosure,~~ ~~Effective 2014-07-01 IAS 38.130I_Disclosure,~~ IFRS 10.C6B_Disclosure, IFRS 11.C12B_Disclosure, IAS 16.80A_Disclosure, IAS 38.130I_Disclosure

Explanation of basis of preparation of unadjusted comparative information

text

~~Effective 2014-07-01 IAS 16.80A_Disclosure,~~ IAS 27.18I_Disclosure, IFRS 10.C6B_Disclosure, ~~Effective 2014-07-01 IAS 38.130I_Disclosure,~~ IFRS 11.C12B_Disclosure, IAS 16.80A_Disclosure, IAS 38.130I_Disclosure

[822200] Notes - Exploration for and evaluation of mineral resources

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

[822390] Notes - Financial instruments

Disclosure of financial instruments [text block]

text block

IFRS 7 - Scope_Disclosure

Disclosure of detailed information about financial instruments [text block]

text block

IFRS 7.7_Disclosure, IFRS 7.31_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure

Disclosure of detailed information about financial instruments [abstract]

Disclosure of detailed information about financial instruments [table]

table

IFRS 7.31_Disclosure, IFRS 7.7_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure

Classes of financial instruments [axis]

axis

IFRS 7.36_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure

Financial instruments, class [member]

member [default]

IFRS 7.36_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Loan commitments [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.B8E_Disclosure

Financial guarantee contracts [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.B8E_Disclosure

Trade receivables [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Contract assets [member]

member

Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example

Lease receivables [member]

member

Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20C_Example

~~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 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

IFRS 7.28 c_Disclosure

Maximum exposure to credit risk

X _instant

~~IFRS 7.36 a_Disclosure~~, Expiry date 2018-01-01 IFRS 7.36 a_Disclosure, Effective 2018-01-01 IFRS 7.35K 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~~, Expiry date 2018-01-01 IFRS 7.36 b_Disclosure

Description of collateral held as security and other credit enhancements

text

Effective 2018-01-01 IFRS 7.35K b_Disclosure

Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]

text block

Effective 2018-01-01 IFRS 7.35K c_Disclosure

Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied

X _instant

Effective 2018-01-01 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, financial instruments to which impairment requirements in IFRS 9 are not applied

text

Effective 2018-01-01 IFRS 7.36 b_Disclosure

Disclosure of financial assets [text block]

text block

IFRS 7.7_Disclosure

Disclosure of financial assets [abstract]

Disclosure of financial assets [table]

table

IFRS 7.7_Disclosure

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets, class [member]

member [default]

~~IAS 36.127_Example,~~ IFRS 7.6_Disclosure

Financial assets at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20C_Example

Trade receivables [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Financial assets at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

IFRS 7.IG40B_Example

Derivatives [member]

member

IFRS 13.IE60_Example, IFRS 7.IG40B_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

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 or subsequently, 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 on application of IFRS 9 IFRS 7.8 a_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 a_Disclosure

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

member

~~Effective on application of IFRS 9 IFRS 7.8 a_Disclosure~~, Effective 2018-01-01 IFRS 7.8 a_Disclosure

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

member

~~Expiry date on application of IFRS 9 IFRS 7.8 d_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 d_Disclosure

Held-to-maturity investments, category [member]

member

~~Expiry date on application of IFRS 9 IFRS 7.8 b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 b_Disclosure

Loans and receivables, category [member]

member

~~Expiry date on application of IFRS 9 IFRS 7.8 c_Disclosure~~, Expiry date 2018-01-01 IFRS 7.8 c_Disclosure

Financial assets at amortised cost, category [member]

member

~~Effective on application of IFRS 9 IFRS 7.8 f_Disclosure~~, Effective 2018-01-01 IFRS 7.8 f_Disclosure

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

member

~~Effective on application of IFRS 9 IFRS 7.8 h_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_Disclosure

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

member

Effective 2018-01-01 IFRS 7.8 h_Disclosure

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

member

~~Effective on application of IFRS 9 IFRS 7.11A c_Disclosure~~, Effective 2018-01-01 IFRS 7.11A c_Disclosure, Effective 2018-01-01 IFRS 7.8 h_Disclosure

Disclosure of financial assets [line items]

line items

Financial assets

X _{instant, debit}

IFRS 7.25_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H_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~~, Expiry date 2018-01-01 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}~~, Expiry date 2018-01-01 IFRS 7.16_{Common practice}

Utilisation, allowance account for credit losses of financial assets

(X) _{duration, debit}

~~IFRS 7.16_{Common practice}~~, Expiry date 2018-01-01 IFRS 7.16_{Common practice}

Reversal, allowance account for credit losses of financial assets

(X) _duration

~~IFRS 7.16_{Common practice}~~, Expiry date 2018-01-01 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}~~, Expiry date 2018-01-01 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}~~, Expiry date 2018-01-01 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}~~, Expiry date 2018-01-01 IFRS 7.16_{Common practice}

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

X _{duration, credit}

~~IFRS 7.16_Disclosure~~, Expiry date 2018-01-01 IFRS 7.16_Disclosure

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

X _{instant, credit}

~~IFRS 7.16_Disclosure~~, Expiry date 2018-01-01 IFRS 7.16_Disclosure

Impairment loss on financial assets

X _{duration, debit}

~~IFRS 7.20 e_Disclosure~~, Expiry date 2018-01-01 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~~, Expiry date 2018-01-01 IFRS 7.36 c_Disclosure

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

text block

~~IFRS 7.IG23 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG23 a_Example

Description of rating agencies used

text

~~IFRS 7.IG24 b_Example~~, Expiry date 2018-01-01 IFRS 7.IG24 b_Example

Rated credit exposures

X _instant

~~IFRS 7.IG24 c_Example~~, Expiry date 2018-01-01 IFRS 7.IG24 c_Example

Unrated credit exposures

X _instant

~~IFRS 7.IG24 c_Example~~, Expiry date 2018-01-01 IFRS 7.IG24 c_Example

Description of relationship between internal and external ratings

text

~~IFRS 7.IG24 d_Example,~~ ~~IFRS 7.IG25 c_Example~~, Expiry date 2018-01-01 IFRS 7.IG25 c_Example, Expiry date 2018-01-01 IFRS 7.IG24 d_Example

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

text block

~~IFRS 7.IG23 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG23 a_Example

Description of internal credit ratings process

text

~~IFRS 7.IG25 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG25 a_Example

Description of relationship between internal and external ratings

text

~~IFRS 7.IG24 d_Example,~~ ~~IFRS 7.IG25 c_Example~~, Expiry date 2018-01-01 IFRS 7.IG25 c_Example, Expiry date 2018-01-01 IFRS 7.IG24 d_Example

Description of nature of counterparty

text

~~IFRS 7.IG23 b_Example~~, Expiry date 2018-01-01 IFRS 7.IG23 b_Example

Description of historical information about counterparty default rates

text

~~IFRS 7.IG23 c_Example~~, Expiry date 2018-01-01 IFRS 7.IG23 c_Example

Description of other information used to assess credit quality

text

~~IFRS 7.IG23 d_Example~~, Expiry date 2018-01-01 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~~Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.44I c_Disclosure~~, Effective 2018-01-01 IFRS 7.42I 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~~Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.44I c_Disclosure~~, Effective 2018-01-01 IFRS 7.42I c_Disclosure

~~Financial assets previously designated at fair value through profit or loss reclassified voluntarily, first application of IFRS 9~~Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.44I c_Disclosure~~, Effective 2018-01-01 IFRS 7.42I c_Disclosure

Disclosure of external credit grades [text block]

text block

~~IFRS 7.IG24_Example~~, Expiry date 2018-01-01 IFRS 7.IG24_Example

Disclosure of external credit grades [abstract]

Disclosure of external credit grades [table]

table

~~IFRS 7.IG24_Example~~, Expiry date 2018-01-01 IFRS 7.IG24_Example

External credit grades [axis]

axis

~~IFRS 7.IG24 a_Example~~, Effective 2018-01-01 IFRS 7.IG20C_Example, Expiry date 2018-01-01 IFRS 7.IG24 a_Example

Entity's total for external credit grades [member]

member [default]

~~IFRS 7.IG24 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG24 a_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

External credit grades [member]

member

~~IFRS 7.IG24 a_Example~~, Effective 2018-01-01 IFRS 7.IG20C_Example, Expiry date 2018-01-01 IFRS 7.IG24 a_Example

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets, class [member]

member [default]

~~IAS 36.127_Example,~~ IFRS 7.6_Disclosure

Financial assets at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20C_Example

Trade receivables [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Financial assets at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

IFRS 7.IG40B_Example

Derivatives [member]

member

IFRS 13.IE60_Example, IFRS 7.IG40B_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

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~~, Expiry date 2018-01-01 IFRS 7.IG25 b_Example, Expiry date 2018-01-01 IFRS 7.IG24 a_Example

Disclosure of internal credit grades [text block]

text block

~~IFRS 7.IG25_Example~~, Expiry date 2018-01-01 IFRS 7.IG25_Example

Disclosure of internal credit grades [abstract]

Disclosure of internal credit grades [table]

table

~~IFRS 7.IG25_Example~~, Expiry date 2018-01-01 IFRS 7.IG25_Example

Internal credit grades [axis]

axis

~~IFRS 7.IG25 b_Example~~, Effective 2018-01-01 IFRS 7.IG20C_Example, Expiry date 2018-01-01 IFRS 7.IG25 b_Example

Entity's total for internal credit grades [member]

member [default]

~~IFRS 7.IG25 b_Example~~, Expiry date 2018-01-01 IFRS 7.IG25 b_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Internal credit grades [member]

member

~~IFRS 7.IG25 b_Example~~, Expiry date 2018-01-01 IFRS 7.IG25 b_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets, class [member]

member [default]

~~IAS 36.127_Example,~~ IFRS 7.6_Disclosure

Financial assets at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20C_Example

Trade receivables [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Financial assets at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

IFRS 7.IG40B_Example

Derivatives [member]

member

IFRS 13.IE60_Example, IFRS 7.IG40B_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

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~~, Expiry date 2018-01-01 IFRS 7.IG25 b_Example, Expiry date 2018-01-01 IFRS 7.IG24 a_Example

Disclosure of financial liabilities [text block]

text block

IFRS 7.7_Disclosure

Disclosure of financial liabilities [abstract]

Disclosure of financial liabilities [table]

table

IFRS 7.7_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 or subsequently, 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

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~~Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.44I c_Disclosure~~, Effective 2018-01-01 IFRS 7.42I 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~~Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.44I c_Disclosure~~, Effective 2018-01-01 IFRS 7.42I c_Disclosure

~~Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, first application of IFRS 9~~Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.44I c_Disclosure~~, Effective 2018-01-01 IFRS 7.42I 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 on application of IFRS 9 IFRS 7.9 a_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.9 b_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.9 c_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.9 c_Disclosure~~, Expiry date 2018-01-01 IFRS 7.9 c_Disclosure

Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments

X _duration

~~Expiry date on application of IFRS 9 IFRS 7.9 d_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.9 d_Disclosure~~, Expiry date 2018-01-01 IFRS 7.9 d_Disclosure

~~Financial assets designated as measured at fair value [abstract]~~Financial assets designated as measured at fair value through profit or loss [abstract]

~~Maximum exposure to credit risk of financial assets designated as measured at fair value~~Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss

X _instant

~~Effective on application of IFRS 9 IFRS 7.9 a_Disclosure~~, Effective 2018-01-01 IFRS 7.9 a_Disclosure

~~Amount by which financial assets related credit derivatives or similar instruments mitigate maximum exposure to credit risk~~Amount by which financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments mitigate maximum exposure to credit risk

X _instant

~~Effective on application of IFRS 9 IFRS 7.9 b_Disclosure~~, Effective 2018-01-01 IFRS 7.9 b_Disclosure

~~Increase (decrease) in fair value of financial assets, attributable to changes in credit risk of financial assets~~Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets

X _{duration, debit}

~~Effective on application of IFRS 9 IFRS 7.9 c_Disclosure~~, Effective 2018-01-01 IFRS 7.9 c_Disclosure

~~Accumulated increase (decrease) in fair value of financial assets, attributable to changes in credit risk of financial assets~~Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.9 c_Disclosure~~, Effective 2018-01-01 IFRS 7.9 c_Disclosure

~~Increase (decrease) in fair value of financial assets related credit derivatives or similar instruments~~Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments

X _duration

~~Effective on application of IFRS 9 IFRS 7.9 d_Disclosure~~, Effective 2018-01-01 IFRS 7.9 d_Disclosure

~~Accumulated increase (decrease) in fair value of financial assets related credit derivatives or similar instruments~~Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments

X _instant

~~Effective on application of IFRS 9 IFRS 7.9 d_Disclosure~~, Effective 2018-01-01 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}

~~Expiry date on application of IFRS 9 IFRS 7.10 a_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.10A a_Disclosure~~, Effective 2018-01-01 IFRS 7.10A a_Disclosure, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.10A a_Disclosure,~~ IFRS 7.10 a_Disclosure, Effective 2018-01-01 IFRS 7.10A a_Disclosure

Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation

X _instant

~~Effective on application of IFRS 9 IFRS 7.10A b_Disclosure,~~ IFRS 7.10 b_Disclosure, Effective 2018-01-01 IFRS 7.10A 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 on application of IFRS 9 IFRS 7.10 c_Disclosure~~, Effective 2018-01-01 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 on application of IFRS 9 IFRS 7.10 c_Disclosure~~, Effective 2018-01-01 IFRS 7.10 c_Disclosure

Amount presented in other comprehensive income realised at derecognition of financial liability

X _duration

~~Effective on application of IFRS 9 IFRS 7.10 d_Disclosure~~, Effective 2018-01-01 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 relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented

text

IFRS 7.11 b_Disclosure

Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss

text

~~Effective on application of IFRS 9 IFRS 7.11 c_Disclosure~~, Effective 2018-01-01 IFRS 7.11 c_Disclosure

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

text

~~Effective on application of IFRS 9 IFRS 7.11A a_Disclosure~~, Effective 2018-01-01 IFRS 7.11A a_Disclosure

Description of reason for using presentation alternative

text

~~Effective on application of IFRS 9 IFRS 7.11A b_Disclosure~~, Effective 2018-01-01 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]~~Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.11A c_Disclosure~~, Effective 2018-01-01 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 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]~~Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]

table

~~Effective on application of IFRS 9 IFRS 7.11A c_Disclosure~~, Effective 2018-01-01 IFRS 7.11A c_Disclosure

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

axis

~~Effective on application of IFRS 9 IFRS 7.11A c_Disclosure~~, Effective 2018-01-01 IFRS 7.11A c_Disclosure

member [default]

~~Effective on application of IFRS 9 IFRS 7.11A c_Disclosure~~, Effective 2018-01-01 IFRS 7.11A c_Disclosure, Effective 2018-01-01 IFRS 7.8 h_Disclosure

~~Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive income [line items]~~Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]

line items

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.11A c_Disclosure~~, Effective 2018-01-01 IFRS 7.8 h_Disclosure, Effective 2018-01-01 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~~Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.11A d_Disclosure~~, Effective 2018-01-01 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~~Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.11A d_Disclosure~~, Effective 2018-01-01 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~~Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income

text

~~Effective on application of IFRS 9 IFRS 7.11A e_Disclosure~~, Effective 2018-01-01 IFRS 7.11A e_Disclosure

~~Description of reason for disposing of investments in equity instruments measured at fair value through other comprehensive income~~Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income

text

~~Effective on application of IFRS 9 IFRS 7.11B a_Disclosure~~, Effective 2018-01-01 IFRS 7.11B a_Disclosure

~~Fair value of investments in equity instruments measured at fair value through other comprehensive income at date of derecognition~~Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.11B b_Disclosure~~, Effective 2018-01-01 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~~Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.11B c_Disclosure~~, Effective 2018-01-01 IFRS 7.11B c_Disclosure

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

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.12A a_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.12_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12_Disclosure, Expiry date 2018-01-01 IFRS 7.12A a_Disclosure

Reclassification into financial assets at fair value through profit or loss

X _{duration, debit}

~~Expiry date on application of IFRS 9 IFRS 7.12_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12_Disclosure

Reclassification out of available-for-sale financial assets

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.12A a_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.12_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12A a_Disclosure, Expiry date 2018-01-01 IFRS 7.12_Disclosure

Reclassification into available-for-sale financial assets

X _{duration, debit}

~~Expiry date on application of IFRS 9 IFRS 7.12_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12_Disclosure

Reclassification out of held-to-maturity investments

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.12_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12_Disclosure

Reclassification into held-to-maturity investments

X _{duration, debit}

~~Expiry date on application of IFRS 9 IFRS 7.12_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12_Disclosure

Reclassification out of loans and receivables

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.12_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12_Disclosure

Reclassification into loans and receivables

X _{duration, debit}

~~Expiry date on application of IFRS 9 IFRS 7.12_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A b_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12A b_Disclosure

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

X _{instant, debit}

~~Expiry date on application of IFRS 9 IFRS 7.12A b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12A b_Disclosure

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

X _{instant, debit}

~~Expiry date on application of IFRS 9 IFRS 7.12A b_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A c_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A d_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A d_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A e_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A e_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A e_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A e_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A e_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A e_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A e_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A e_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A f_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.12A f_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12A f_Disclosure

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

X.XX

~~Expiry date on application of IFRS 9 IFRS 7.12A f_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12A f_Disclosure

Estimated cash flows of financial assets reclassified out of available-for-sale financial assets

X _{duration, debit}

~~Expiry date on application of IFRS 9 IFRS 7.12A f_Disclosure~~, Expiry date 2018-01-01 IFRS 7.12A f_Disclosure

Disclosure of reclassification of financial assets [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.12B_Disclosure~~, Effective 2018-01-01 IFRS 7.12B_Disclosure

Disclosure of reclassification of financial assets [abstract]

Disclosure of reclassification of financial assets [table]

table

~~Effective on application of IFRS 9 IFRS 7.12B_Disclosure~~, Effective 2018-01-01 IFRS 7.12B_Disclosure

Events of reclassification of financial assets [axis]

axis

~~Effective on application of IFRS 9 IFRS 7.12B_Disclosure~~, Effective 2018-01-01 IFRS 7.12B_Disclosure

Events of reclassification of financial assets [member]

member [default]

~~Effective on application of IFRS 9 IFRS 7.12B_Disclosure~~, Effective 2018-01-01 IFRS 7.12B_Disclosure

Disclosure of reclassification of financial assets [line items]

line items

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

yyyy-mm-dd

~~Effective on application of IFRS 9 IFRS 7.12B a_Disclosure~~, Effective 2018-01-01 IFRS 7.12B a_Disclosure

Explanation of change in business model for managing financial assets

text

~~Effective on application of IFRS 9 IFRS 7.12B b_Disclosure~~, Effective 2018-01-01 IFRS 7.12B b_Disclosure

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

text

~~Effective on application of IFRS 9 IFRS 7.12B b_Disclosure~~, Effective 2018-01-01 IFRS 7.12B b_Disclosure

~~Reclassification of financial assets out of measured at amortised cost into measured at fair value~~Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss

X _duration

~~Effective on application of IFRS 9 IFRS 7.12B c_Disclosure~~, Effective 2018-01-01 IFRS 7.12B c_Disclosure

~~Reclassification of financial assets out of measured at fair value into measured at amortised cost~~Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost

X _duration

~~Effective on application of IFRS 9 IFRS 7.12B c_Disclosure~~, Effective 2018-01-01 IFRS 7.12B c_Disclosure

Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income

X _duration

Effective 2018-01-01 IFRS 7.12B c_Disclosure

Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost

X _duration

Effective 2018-01-01 IFRS 7.12B c_Disclosure

Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss

X _duration

Effective 2018-01-01 IFRS 7.12B c_Disclosure

Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income

X _duration

Effective 2018-01-01 IFRS 7.12B c_Disclosure

~~Effective interest rate determined on date of reclassification for assets reclassified into measured at amortised cost~~Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

X.XX

~~Effective on application of IFRS 9 IFRS 7.12C a_Disclosure~~, Effective 2018-01-01 IFRS 7.12C a_Disclosure

~~Interest income (expense) recognised for assets reclassified into measured at amortised cost~~Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.12C b_Disclosure~~, Effective 2018-01-01 IFRS 7.12C b_Disclosure

~~Fair value of financial assets reclassified as measured at amortised cost~~Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.12D a_Disclosure~~, Effective 2018-01-01 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 on application of IFRS 9 IFRS 7.12D b_Disclosure~~, Effective 2018-01-01 IFRS 7.12D b_Disclosure

Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category

X _{instant, debit}

Effective 2018-01-01 IFRS 7.12D a_Disclosure

Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified

X _{duration, credit}

Effective 2018-01-01 IFRS 7.12D b_Disclosure

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

text block

IFRS 7 - Offsetting financial assets and financial liabilities_Disclosure

Disclosure of offsetting of financial assets [text block]

text block

IFRS 7.13C_Disclosure

Disclosure of offsetting of financial assets [abstract]

Disclosure of offsetting of financial assets [table]

table

IFRS 7.13C_Disclosure

Types of financial assets [axis]

axis

IFRS 7.B52_Disclosure, IFRS 7.B51_Disclosure

Financial assets, type [member]

member [default]

IFRS 7.B52_Disclosure, IFRS 7.B51_Disclosure

Counterparties [axis]

axis

IFRS 7.B52_Disclosure

Counterparties [member]

member [default]

IFRS 7.B52_Disclosure

Individually insignificant counterparties [member]

member

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}

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}

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}

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}

IFRS 7.IG40D_Example, ~~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}

~~IFRS 7.IG40E_Example,~~ IFRS 7.IG40D_Example

Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets

(X) _{instant, credit}

IFRS 7.13C d_Disclosure

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

X _{instant, debit}

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

IFRS 7.13E_Disclosure

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

text

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

IFRS 7.B46_Disclosure

Disclosure of offsetting of financial liabilities [text block]

text block

IFRS 7.13C_Disclosure

Disclosure of offsetting of financial liabilities [abstract]

Disclosure of offsetting of financial liabilities [table]

table

IFRS 7.13C_Disclosure

Types of financial liabilities [axis]

axis

IFRS 7.B51_Disclosure, IFRS 7.B52_Disclosure

Financial liabilities, type [member]

member [default]

IFRS 7.B51_Disclosure, IFRS 7.B52_Disclosure

Counterparties [axis]

axis

IFRS 7.B52_Disclosure

Counterparties [member]

member [default]

IFRS 7.B52_Disclosure

Individually insignificant counterparties [member]

member

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}

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}

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}

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}

IFRS 7.IG40D_Example, ~~IFRS 7.IG40E_Example~~

Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

(X) _{instant, debit}

~~IFRS 7.IG40E_Example,~~ IFRS 7.IG40D_Example

Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

(X) _{instant, debit}

IFRS 7.13C d_Disclosure

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

X _{instant, credit}

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

IFRS 7.13E_Disclosure

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

text

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

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 or subsequently

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 on application of IFRS 9 IFRS 7.20 a (i)_Disclosure~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.20 a (i)_Disclosure~~, Effective 2018-01-01 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 or subsequently

X _{duration, credit}

IFRS 7.20 a (i)_Disclosure

Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

X _{duration, credit}

IFRS 7.20 a (i)_Disclosure

Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

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 on application of IFRS 9 IFRS 7.20 a (iii)_Disclosure~~, Expiry date 2018-01-01 IFRS 7.20 a (iii)_Disclosure

Gains (losses) on loans and receivables

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.20 a (iv)_Disclosure~~, Expiry date 2018-01-01 IFRS 7.20 a (iv)_Disclosure

Gains (losses) on available-for-sale financial assets

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.20 a (ii)_Disclosure~~, Expiry date 2018-01-01 IFRS 7.20 a (ii)_Disclosure

Gains (losses) on remeasuring available-for-sale financial assets, before tax

X _{duration, credit}

Reclassification adjustments on available-for-sale financial assets, before tax

X _{duration, debit}

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 on application of IFRS 9 IFRS 7.20 a (vi)_Disclosure~~, Effective 2018-01-01 IFRS 7.20 a (vi)_Disclosure

Other comprehensive income, before tax, gains (losses) from investments in equity instruments

X _{duration, credit}

Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

X _{duration, credit}

Effective 2018-01-01 IAS 1.91 b_Disclosure, Effective 2018-01-01 IAS 1.7_Disclosure, Effective 2018-01-01 IFRS 7.20 a (viii)_Disclosure

Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax

X _{duration, credit}

Effective 2018-01-01 IAS 1.91 b_Disclosure, Effective 2018-01-01 IFRS 7.20 a (viii)_Disclosure

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax

X _{duration, debit}

Effective 2018-01-01 IFRS 7.20 a (viii)_Disclosure, Effective 2018-01-01 IAS 1.92_Disclosure

~~Gains (losses) on financial assets at fair value through other comprehensive income~~

X _{duration, credit}

~~Effective on application of IFRS 9 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 on application of IFRS 9 IFRS 7.20 b_Disclosure~~, Expiry date 2018-01-01 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~~Interest revenue for financial assets measured at amortised cost

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.20 b_Disclosure~~, Effective 2018-01-01 IFRS 7.20 b_Disclosure

Interest revenue for financial assets measured at fair value through other comprehensive income

X _{duration, credit}

Effective 2018-01-01 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 on application of IFRS 9 IFRS 7.20 c (i)_Disclosure~~, Expiry date 2018-01-01 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~~Fee income arising from financial assets not at fair value through profit or loss

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.20 c (i)_Disclosure~~, Effective 2018-01-01 IFRS 7.20 c (i)_Disclosure

Fee expense arising from financial liabilities not at fair value through profit or loss

X _{duration, debit}

~~Effective on application of IFRS 9 IFRS 7.20 c (i)_Disclosure~~, Effective 2018-01-01 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~~, Expiry date 2018-01-01 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 on application of IFRS 9 IFRS 7.20A_Disclosure~~, Effective 2018-01-01 IFRS 7.20A_Disclosure

Losses arising from derecognition of financial assets measured at amortised cost

(X) _{duration, debit}

~~Effective on application of IFRS 9 IFRS 7.20A_Disclosure~~, Effective 2018-01-01 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 on application of IFRS 9 IFRS 7.20A_Disclosure~~, Effective 2018-01-01 IFRS 7.20A_Disclosure

Disclosure of hedge accounting [text block]

text block

~~Expiry date on application of IFRS 9 IFRS 7.22_Disclosure~~, Expiry date 2018-01-01 IFRS 7.22_Disclosure

Disclosure of detailed information about hedges [text block]

text block

~~Expiry date on application of IFRS 9 IFRS 7.22_Disclosure~~, Expiry date 2018-01-01 IFRS 7.22_Disclosure

Disclosure of detailed information about hedges [abstract]

Disclosure of detailed information about hedges [table]

table

~~Expiry date on application of IFRS 9 IFRS 7.22_Disclosure~~, Expiry date 2018-01-01 IFRS 7.22_Disclosure

Types of hedges [axis]

axis

~~Expiry date on application of IFRS 9 IFRS 7.22_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C_Disclosure~~, Effective 2018-01-01 IFRS 7.24A_Disclosure, Effective 2018-01-01 IFRS 7.24B_Disclosure, Effective 2018-01-01 IFRS 7.24C_Disclosure, Expiry date 2018-01-01 IFRS 7.22_Disclosure

Hedges [member]

member [default]

~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C_Disclosure,~~ ~~Expiry date on application of IFRS 9 IFRS 7.22_Disclosure~~, Effective 2018-01-01 IFRS 7.24C_Disclosure, Effective 2018-01-01 IFRS 7.24A_Disclosure, Effective 2018-01-01 IFRS 7.24B_Disclosure, Expiry date 2018-01-01 IFRS 7.22_Disclosure

Fair value hedges [member]

member

~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure,~~ IAS 39.86 a_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.24C_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure~~, Effective 2018-01-01 IFRS 7.24C_Disclosure, Effective 2018-01-01 IFRS 7.24B_Disclosure, Effective 2018-01-01 IFRS 7.24A_Disclosure

Cash flow hedges [member]

member

IAS 39.86 b_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C_Disclosure~~, Effective 2018-01-01 IFRS 7.24B_Disclosure, Effective 2018-01-01 IFRS 7.24C_Disclosure, Effective 2018-01-01 IFRS 7.24A_Disclosure

Hedges of net investment in foreign operations [member]

member

~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure,~~ IAS 39.86 c_Disclosure, Effective 2018-01-01 IFRS 7.24C_Disclosure, Effective 2018-01-01 IFRS 7.24A_Disclosure, Effective 2018-01-01 IFRS 7.24B_Disclosure

Disclosure of detailed information about hedges [line items]

line items

Description of type of hedge

text

~~Expiry date on application of IFRS 9 IFRS 7.22 a_Disclosure~~, Expiry date 2018-01-01 IFRS 7.22 a_Disclosure

Description of financial instruments designated as hedging instruments

text

~~Expiry date on application of IFRS 9 IFRS 7.22 b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.22 b_Disclosure

Financial instruments designated as hedging instruments, at fair value

X _instant

~~Expiry date on application of IFRS 9 IFRS 7.22 b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.22 b_Disclosure

Description of nature of risks being hedged

text

~~Expiry date on application of IFRS 9 IFRS 7.22 c_Disclosure~~, Expiry date 2018-01-01 IFRS 7.22 c_Disclosure

Description of periods when cash flows expected to occur

text

~~Expiry date on application of IFRS 9 IFRS 7.23 a_Disclosure~~, Expiry date 2018-01-01 IFRS 7.23 a_Disclosure

Description of periods when cash flows affect profit or loss

text

~~Expiry date on application of IFRS 9 IFRS 7.23 a_Disclosure~~, Expiry date 2018-01-01 IFRS 7.23 a_Disclosure

Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

text

~~Expiry date on application of IFRS 9 IFRS 7.23 b_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.23F_Disclosure~~, Effective 2018-01-01 IFRS 7.23F_Disclosure, Expiry date 2018-01-01 IFRS 7.23 b_Disclosure

Gains (losses) on hedging instrument, fair value hedges

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.24 a (i)_Disclosure~~, Expiry date 2018-01-01 IFRS 7.24 a (i)_Disclosure

Gains (losses) on hedged item attributable to hedged risk, fair value hedges

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.24 a (ii)_Disclosure~~, Expiry date 2018-01-01 IFRS 7.24 a (ii)_Disclosure

Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss

X _{duration, credit}

~~Expiry date on application of IFRS 9 IFRS 7.24 b_Disclosure~~, Expiry date 2018-01-01 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}

~~Expiry date on application of IFRS 9 IFRS 7.24 c_Disclosure~~, Expiry date 2018-01-01 IFRS 7.24 c_Disclosure

Disclosure of general hedge accounting [text block]

text block

~~Effective on application of IFRS 9 IFRS 7 - Hedge accounting_Disclosure~~, Effective 2018-01-01 IFRS 7 - Hedge accounting_Disclosure

Description of cross-reference to disclosures about hedge accounting presented outside financial statements

text

~~Effective on application of IFRS 9 IFRS 7.21B_Disclosure~~, Effective 2018-01-01 IFRS 7.21B_Disclosure

Disclosure of risk management strategy related to hedge accounting [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.22A_Disclosure~~, Effective 2018-01-01 IFRS 7.22A_Disclosure

Disclosure of risk management strategy related to hedge accounting [abstract]

Disclosure of risk management strategy related to hedge accounting [table]

table

~~Effective on application of IFRS 9 IFRS 7.22A_Disclosure~~, Effective 2018-01-01 IFRS 7.22A_Disclosure

Types of risks [axis]

axis

IFRS 7.34_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.33_Disclosure, Effective 2018-01-01 IFRS 7.21C_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.34_Disclosure, Effective 2018-01-01 IFRS 7.21C_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 risk management strategy related to hedge accounting [line items]

line items

Explanation of risk management strategy related to hedge accounting [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.22A_Disclosure~~, Effective 2018-01-01 IFRS 7.22A_Disclosure

Description of hedging instruments used to hedge risk exposures and how they are used

text

~~Effective on application of IFRS 9 IFRS 7.22B a_Disclosure~~, Effective 2018-01-01 IFRS 7.22B a_Disclosure

Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness

text

~~Effective on application of IFRS 9 IFRS 7.22B b_Disclosure~~, Effective 2018-01-01 IFRS 7.22B b_Disclosure

Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are

text

~~Effective on application of IFRS 9 IFRS 7.22B c_Disclosure~~, Effective 2018-01-01 IFRS 7.22B c_Disclosure

Information about how entity determined risk component designated as hedged item [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.22C a_Disclosure~~, Effective 2018-01-01 IFRS 7.22C a_Disclosure

Information about how designated risk component relates to hedged item in its entirety [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.22C b_Disclosure~~, Effective 2018-01-01 IFRS 7.22C b_Disclosure

Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets

text

~~Effective on application of IFRS 9 IFRS 7.23C b (i)_Disclosure~~, Effective 2018-01-01 IFRS 7.23C b (i)_Disclosure

Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets

text

~~Effective on application of IFRS 9 IFRS 7.23C b (ii)_Disclosure~~, Effective 2018-01-01 IFRS 7.23C b (ii)_Disclosure

Indication of how frequently hedging relationships are discontinued and restarted

text

~~Effective on application of IFRS 9 IFRS 7.23C b (iii)_Disclosure~~, Effective 2018-01-01 IFRS 7.23C b (iii)_Disclosure

Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes

text

~~Effective on application of IFRS 9 IFRS 7.24D_Disclosure~~, Effective 2018-01-01 IFRS 7.24D_Disclosure

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.23A_Disclosure~~, Effective 2018-01-01 IFRS 7.23A_Disclosure

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]

table

~~Effective on application of IFRS 9 IFRS 7.23A_Disclosure~~, Effective 2018-01-01 IFRS 7.23A_Disclosure

Types of risks [axis]

axis

IFRS 7.34_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.33_Disclosure, Effective 2018-01-01 IFRS 7.21C_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.34_Disclosure, Effective 2018-01-01 IFRS 7.21C_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}

Hedging instruments [axis]

axis

~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.23A_Disclosure~~, Effective 2018-01-01 IFRS 7.24A_Disclosure, Effective 2018-01-01 IFRS 7.23A_Disclosure

Hedging instruments [member]

member [default]

~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.23A_Disclosure~~, Effective 2018-01-01 IFRS 7.23A_Disclosure, Effective 2018-01-01 IFRS 7.24A_Disclosure

Maturity [axis]

axis

Aggregated time bands [member]

member [default]

Not later than three months [member]

member

~~IFRS 7.IG28 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG28 a_Example, IAS 1.112 c_{Common practice}

Not later than one month [member]

member

IFRS 7.B11 a_Example, IFRS 7.B35 a_Example

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

member

IFRS 7.B11 b_Example, IFRS 7.B35 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~~, Expiry date 2018-01-01 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, Expiry date 2018-01-01 IFRS 7.IG28 c_Example

Later than one year [member]

member

~~IFRS 7.IG28 d_Example,~~ IAS 1.61 b_Disclosure, Expiry date 2018-01-01 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, IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example

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 17.35 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, IAS 17.47 a (iii)_Disclosure

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]

line items

Nominal amount of hedging instrument

X.XX

~~Effective on application of IFRS 9 IFRS 7.23B a_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24A d_Disclosure~~, Effective 2018-01-01 IFRS 7.24A d_Disclosure, Effective 2018-01-01 IFRS 7.23B a_Disclosure

Average price of hedging instrument

X.XX

~~Effective on application of IFRS 9 IFRS 7.23B b_Disclosure~~, Effective 2018-01-01 IFRS 7.23B b_Disclosure

Average rate of hedging instrument

X.XX

~~Effective on application of IFRS 9 IFRS 7.23B b_Disclosure~~, Effective 2018-01-01 IFRS 7.23B b_Disclosure

Description of sources of hedge ineffectiveness expected to affect hedging relationship

text

~~Effective on application of IFRS 9 IFRS 7.23D_Disclosure~~, Effective 2018-01-01 IFRS 7.23D_Disclosure

Description of sources of hedge ineffectiveness that emerged in hedging relationship

text

~~Effective on application of IFRS 9 IFRS 7.23E_Disclosure~~, Effective 2018-01-01 IFRS 7.23E_Disclosure

Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship

text

~~Effective on application of IFRS 9 IFRS 7.23E_Disclosure~~, Effective 2018-01-01 IFRS 7.23E_Disclosure

Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

text

Disclosure of detailed information about hedging instruments [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure~~, Effective 2018-01-01 IFRS 7.24A_Disclosure

Disclosure of detailed information about hedging instruments [abstract]

Disclosure of detailed information about hedging instruments [table]

table

~~Effective on application of IFRS 9 IFRS 7.24A_Disclosure~~, Effective 2018-01-01 IFRS 7.24A_Disclosure

Types of risks [axis]

axis

IFRS 7.34_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.33_Disclosure, Effective 2018-01-01 IFRS 7.21C_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.34_Disclosure, Effective 2018-01-01 IFRS 7.21C_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}

Types of hedges [axis]

axis

Hedges [member]

member [default]

Fair value hedges [member]

member

Cash flow hedges [member]

member

Hedges of net investment in foreign operations [member]

member

Hedging instruments [axis]

axis

Hedging instruments [member]

member [default]

Disclosure of detailed information about hedging instruments [line items]

line items

Hedging instrument, assets

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.24A a_Disclosure~~, Effective 2018-01-01 IFRS 7.24A a_Disclosure

Hedging instrument, liabilities

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24A a_Disclosure~~, Effective 2018-01-01 IFRS 7.24A a_Disclosure

Description of line item in statement of financial position that includes hedging instrument

text

~~Effective on application of IFRS 9 IFRS 7.24A b_Disclosure~~, Effective 2018-01-01 IFRS 7.24A b_Disclosure

Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24A c_Disclosure~~, Effective 2018-01-01 IFRS 7.24A c_Disclosure

Nominal amount of hedging instrument

X.XX

Disclosure of detailed information about hedged items [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure~~, Effective 2018-01-01 IFRS 7.24B_Disclosure

Disclosure of detailed information about hedged items [abstract]

Disclosure of detailed information about hedged items [table]

table

~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure~~, Effective 2018-01-01 IFRS 7.24B_Disclosure

Types of risks [axis]

axis

IFRS 7.34_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.33_Disclosure, Effective 2018-01-01 IFRS 7.21C_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.34_Disclosure, Effective 2018-01-01 IFRS 7.21C_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}

Types of hedges [axis]

axis

Hedges [member]

member [default]

Fair value hedges [member]

member

Cash flow hedges [member]

member

Hedges of net investment in foreign operations [member]

member

Hedged items [axis]

axis

~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure~~, Effective 2018-01-01 IFRS 7.24B_Disclosure

Hedged items [member]

member [default]

~~Effective on application of IFRS 9 IFRS 7.24B_Disclosure~~, Effective 2018-01-01 IFRS 7.24B_Disclosure

Disclosure of detailed information about hedged items [line items]

line items

Hedged item, assets

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.24B a (i)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B a (i)_Disclosure

Hedged item, liabilities

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24B a (i)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B a (i)_Disclosure

Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.24B a (ii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B a (ii)_Disclosure

Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24B a (ii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B a (ii)_Disclosure

Description of line item in statement of financial position that includes hedged item

text

~~Effective on application of IFRS 9 IFRS 7.24B a (iii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B a (iii)_Disclosure

Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24B a (iv)_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24B b (i)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B a (iv)_Disclosure, Effective 2018-01-01 IFRS 7.24B b (i)_Disclosure

Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.24B a (v)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B a (v)_Disclosure

Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24B a (v)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B a (v)_Disclosure

Reserve of cash flow hedges, continuing hedges

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24B b (ii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B b (ii)_Disclosure

Reserve of exchange differences on translation, continuing hedges

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24B b (ii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B b (ii)_Disclosure

Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24B b (iii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B b (iii)_Disclosure

Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24B b (iii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24B b (iii)_Disclosure

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.24C_Disclosure~~, Effective 2018-01-01 IFRS 7.24C_Disclosure

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]

table

~~Effective on application of IFRS 9 IFRS 7.24C_Disclosure~~, Effective 2018-01-01 IFRS 7.24C_Disclosure

Types of risks [axis]

axis

IFRS 7.34_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.33_Disclosure, Effective 2018-01-01 IFRS 7.21C_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.34_Disclosure, Effective 2018-01-01 IFRS 7.21C_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}

Types of hedges [axis]

axis

Hedges [member]

member [default]

Fair value hedges [member]

member

Cash flow hedges [member]

member

Hedges of net investment in foreign operations [member]

member

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]

line items

Gain (loss) on hedge ineffectiveness [abstract]

Gain (loss) on hedge ineffectiveness recognised in profit or loss

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24C a (i)_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C b (ii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24C a (i)_Disclosure, Effective 2018-01-01 IFRS 7.24C b (ii)_Disclosure

Gain (loss) on hedge ineffectiveness recognised in other comprehensive income

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24C a (i)_Disclosure~~, Effective 2018-01-01 IFRS 7.24C a (i)_Disclosure

Total gain (loss) on hedge ineffectiveness

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24C a (i)_Disclosure~~, Effective 2018-01-01 IFRS 7.24C a (i)_Disclosure

Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness

text

~~Effective on application of IFRS 9 IFRS 7.24C b (iii)_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24C a (ii)_Disclosure~~, Effective 2018-01-01 IFRS 7.24C b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.24C a (ii)_Disclosure

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

X _{duration, credit}

Gains (losses) on hedges of net investments in foreign operations, net of tax

X _{duration, credit}

Reclassification adjustments on cash flow hedges, net of tax

X _{duration, debit}

Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax

X _{duration, debit}

~~Effective on application of IFRS 9 IFRS 7.24C b (iv)_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24E a_Disclosure~~, Effective 2018-01-01 IFRS 7.24C b (iv)_Disclosure, Effective 2018-01-01 IFRS 7.24E a_Disclosure

Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax

X _{duration, debit}

~~Effective on application of IFRS 9 IFRS 7.24C b (iv)_Disclosure,~~ ~~Effective on application of IFRS 9 IFRS 7.24E a_Disclosure~~, Effective 2018-01-01 IFRS 7.24E a_Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)_Disclosure

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

X _{duration, debit}

Description of line item in statement of comprehensive income that includes reclassification adjustments

text

~~Effective on application of IFRS 9 IFRS 7.24C b (v)_Disclosure~~, Effective 2018-01-01 IFRS 7.24C b (v)_Disclosure

Hedging gains (losses) for hedge of group of items with offsetting risk positions

X _{duration, credit}

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.24G_Disclosure~~, Effective 2018-01-01 IFRS 7.24G_Disclosure

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]

table

~~Effective on application of IFRS 9 IFRS 7.24G_Disclosure~~, Effective 2018-01-01 IFRS 7.24G_Disclosure

Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]

axis

~~Effective on application of IFRS 9 IFRS 7.24G_Disclosure~~, Effective 2018-01-01 IFRS 7.24G_Disclosure

Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]

member [default]

~~Effective on application of IFRS 9 IFRS 7.24G_Disclosure~~, Effective 2018-01-01 IFRS 7.24G_Disclosure

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]

line items

Reconciliation of nominal amount of credit derivative [abstract]

Credit derivative, nominal amount at beginning of period

X _instant

~~Effective on application of IFRS 9 IFRS 7.24G a_Disclosure~~, Effective 2018-01-01 IFRS 7.24G a_Disclosure

Changes in nominal amount of credit derivative [abstract]

Total increase (decrease) in credit derivative, nominal amount

X _duration

~~Effective on application of IFRS 9 IFRS 7.24G a_Disclosure~~, Effective 2018-01-01 IFRS 7.24G a_Disclosure

Credit derivative, nominal amount at end of period

X _instant

~~Effective on application of IFRS 9 IFRS 7.24G a_Disclosure~~, Effective 2018-01-01 IFRS 7.24G a_Disclosure

Reconciliation of fair value of credit derivative [abstract]

Credit derivative, fair value at beginning of period

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.24G a_Disclosure~~, Effective 2018-01-01 IFRS 7.24G a_Disclosure

Changes in fair value of credit derivative [abstract]

Total increase (decrease) in credit derivative, fair value

X _{duration, debit}

~~Effective on application of IFRS 9 IFRS 7.24G a_Disclosure~~, Effective 2018-01-01 IFRS 7.24G a_Disclosure

Credit derivative, fair value at end of period

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.24G a_Disclosure~~, Effective 2018-01-01 IFRS 7.24G a_Disclosure

Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24G b_Disclosure~~, Effective 2018-01-01 IFRS 7.24G b_Disclosure

Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.24G c_Disclosure~~, Effective 2018-01-01 IFRS 7.24G c_Disclosure

Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.24G c_Disclosure~~, Effective 2018-01-01 IFRS 7.24G c_Disclosure

Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk

X _instant

~~Effective on application of IFRS 9 IFRS 7.24G c_Disclosure~~, Effective 2018-01-01 IFRS 7.24G 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 fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably

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 derecognition of financial instruments whose fair value previously could not be reliably measured

X _{duration, credit}

IFRS 7.30 e_Disclosure

Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments

text

IFRS 7.B6_Disclosure

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

text block

IFRS 7.31_Disclosure

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

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

table

IFRS 7.33_Disclosure, IFRS 7.34_Disclosure

Types of risks [axis]

axis

IFRS 7.34_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.33_Disclosure, Effective 2018-01-01 IFRS 7.21C_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.34_Disclosure, Effective 2018-01-01 IFRS 7.21C_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 credit risk [text block]

text block

IAS 1.10 e_{Common practice}, Effective 2018-01-01 IFRS 7 - Credit risk_Disclosure

Description of cross-reference to disclosures about credit risk presented outside financial statements

text

Effective 2018-01-01 IFRS 7.35C_Disclosure

Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]

text block

Effective 2018-01-01 IFRS 7.35F_Disclosure

Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition

text

Effective 2018-01-01 IFRS 7.35F a_Disclosure

Information about entity's definitions of default

text

Effective 2018-01-01 IFRS 7.35F b_Disclosure

Information on how instruments were grouped if expected credit losses were measured on collective basis

text

Effective 2018-01-01 IFRS 7.35F c_Disclosure

Information on how entity determined that financial assets are credit-impaired financial assets

text

Effective 2018-01-01 IFRS 7.35F d_Disclosure

Information on entity's write-off policy

text

Effective 2018-01-01 IFRS 7.35F e_Disclosure

Information on how requirements for modification of contractual cash flows of financial assets have been applied

text

Effective 2018-01-01 IFRS 7.35F f_Disclosure

Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]

text block

Effective 2018-01-01 IFRS 7.35G_Disclosure

Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses

text

Effective 2018-01-01 IFRS 7.35G a (i)_Disclosure

Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition

text

Effective 2018-01-01 IFRS 7.35G a (ii)_Disclosure

Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset

text

Effective 2018-01-01 IFRS 7.35G a (iii)_Disclosure

Description of how forward-looking information has been incorporated into determination of expected credit losses

text

Effective 2018-01-01 IFRS 7.35G b_Disclosure

Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes

text

Effective 2018-01-01 IFRS 7.35G c_Disclosure

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]

text block

Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]

table

Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure

Classes of financial instruments [axis]

axis

IFRS 7.36_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure

Financial instruments, class [member]

member [default]

IFRS 7.36_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Loan commitments [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.B8E_Disclosure

Financial guarantee contracts [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.B8E_Disclosure

Trade receivables [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Contract assets [member]

member

Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example

Lease receivables [member]

member

Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20C_Example

Type of measurement of expected credit losses [axis]

axis

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Type of measurement of expected credit losses [member]

member [default]

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

12-month expected credit losses [member]

member

Effective 2018-01-01 IFRS 7.35H a_Disclosure, Effective 2018-01-01 IFRS 7.35M a_Disclosure

Lifetime expected credit losses [member]

member

Effective 2018-01-01 IFRS 7.35H b_Disclosure, Effective 2018-01-01 IFRS 7.35M b_Disclosure

Method of assessment of expected credit losses [axis]

axis

Effective 2018-01-01 IFRS 7.IG20B_Example

Method of assessment of expected credit losses [member]

member [default]

Effective 2018-01-01 IFRS 7.IG20B_Example

Expected credit losses individually assessed [member]

member

Effective 2018-01-01 IFRS 7.IG20B_Example

Expected credit losses collectively assessed [member]

member

Effective 2018-01-01 IFRS 7.IG20B_Example

Credit impairment of financial instruments [axis]

axis

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Credit impairment of financial instruments [member]

member [default]

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Financial instruments not credit-impaired [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure

Financial instruments credit-impaired [member]

member

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Financial instruments purchased or originated credit-impaired [member]

member

Effective 2018-01-01 IFRS 7.35H c_Disclosure, Effective 2018-01-01 IFRS 7.35M c_Disclosure

Financial instruments credit-impaired after purchase or origination [member]

member

Effective 2018-01-01 IFRS 7.35H b (ii)_Disclosure, Effective 2018-01-01 IFRS 7.35M b (ii)_Disclosure

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated impairment [member]

member

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]

line items

Financial assets at beginning of period

X _{instant, debit}

IFRS 7.25_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H_Disclosure

Increase (decrease) in financial assets [abstract]

Increase (decrease) through transfers, financial assets

X _{duration, debit}

Effective 2018-01-01 IFRS 7.35I d_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Decrease through derecognition, financial assets

(X) _{duration, credit}

Effective 2018-01-01 IFRS 7.35I c_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Increase through origination or purchase, financial assets

X _{duration, debit}

Effective 2018-01-01 IFRS 7.35I a_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Decrease through write-off, financial assets

(X) _{duration, credit}

Effective 2018-01-01 IFRS 7.35I c_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Increase (decrease) through changes in models or risk parameters, financial assets

X _{duration, debit}

Effective 2018-01-01 IFRS 7.IG20B_Example

Increase (decrease) through modification of contractual cash flows, financial assets

X _{duration, debit}

Effective 2018-01-01 IFRS 7.35I b_Example

Increase (decrease) through foreign exchange and other movements, financial assets [abstract]

Increase (decrease) through foreign exchange, financial assets

X _{duration, debit}

Effective 2018-01-01 IFRS 7.IG20B_Example

Increase (decrease) through other movements, financial assets

X _{duration, debit}

Effective 2018-01-01 IFRS 7.IG20B_Example

Total increase (decrease) through foreign exchange and other movements, financial assets

X _{duration, debit}

Effective 2018-01-01 IFRS 7.IG20B_Example

Total increase (decrease) in financial assets

X _{duration, debit}

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure

Financial assets at end of period

X _{instant, debit}

IFRS 7.25_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H_Disclosure

Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period

X _{instant, credit}

Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]

Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts

X _{duration, credit}

Effective 2018-01-01 IFRS 7.IG20B_Example, Effective 2018-01-01 IFRS 7.35I d_Example

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

(X) _{duration, debit}

Effective 2018-01-01 IFRS 7.35I c_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts

X _{duration, credit}

Effective 2018-01-01 IFRS 7.IG20B_Example, Effective 2018-01-01 IFRS 7.35I a_Example

Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts

X _{duration, credit}

Effective 2018-01-01 IFRS 7.IG20B_Example

Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts

X _{duration, credit}

Effective 2018-01-01 IFRS 7.35I b_Example

Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]

Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts

X _{duration, credit}

Effective 2018-01-01 IFRS 7.IG20B_Example

Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts

X _{duration, credit}

Effective 2018-01-01 IFRS 7.IG20B_Example

Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts

X _{duration, credit}

Effective 2018-01-01 IFRS 7.IG20B_Example

Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts

X _{duration, credit}

Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure

Exposure to credit risk on loan commitments and financial guarantee contracts at end of period

X _{instant, credit}

Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised

X _{duration, credit}

Effective 2018-01-01 IFRS 7.35H c_Disclosure

Explanation of reasons for changes in loss allowance for financial instruments

text

Effective 2018-01-01 IFRS 7.B8D_Example

Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance

text

Effective 2018-01-01 IFRS 7.35I_Disclosure

Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification

X _{duration, debit}

Effective 2018-01-01 IFRS 7.35J a_Disclosure

Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)

X _{duration, credit}

Effective 2018-01-01 IFRS 7.35J a_Disclosure

Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount

X _{instant, debit}

Effective 2018-01-01 IFRS 7.35J b_Disclosure

Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding

X _{instant, debit}

Effective 2018-01-01 IFRS 7.35L_Disclosure

Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group

text

Effective 2018-01-01 IFRS 7.B8H_Disclosure

Disclosure of credit risk exposure [text block]

text block

Effective 2018-01-01 IFRS 7.35M_Disclosure

Disclosure of credit risk exposure [abstract]

Disclosure of credit risk exposure [table]

table

Effective 2018-01-01 IFRS 7.35M_Disclosure

External credit grades [axis]

axis

~~IFRS 7.IG24 a_Example~~, Effective 2018-01-01 IFRS 7.IG20C_Example, Expiry date 2018-01-01 IFRS 7.IG24 a_Example

Entity's total for external credit grades [member]

member [default]

~~IFRS 7.IG24 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG24 a_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

External credit grades [member]

member

~~IFRS 7.IG24 a_Example~~, Effective 2018-01-01 IFRS 7.IG20C_Example, Expiry date 2018-01-01 IFRS 7.IG24 a_Example

Internal credit grades [axis]

axis

~~IFRS 7.IG25 b_Example~~, Effective 2018-01-01 IFRS 7.IG20C_Example, Expiry date 2018-01-01 IFRS 7.IG25 b_Example

Entity's total for internal credit grades [member]

member [default]

~~IFRS 7.IG25 b_Example~~, Expiry date 2018-01-01 IFRS 7.IG25 b_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Internal credit grades [member]

member

~~IFRS 7.IG25 b_Example~~, Expiry date 2018-01-01 IFRS 7.IG25 b_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Probability of default [axis]

axis

Effective 2018-01-01 IFRS 7.IG20C_Example

Entity's total for probability of default [member]

member [default]

Effective 2018-01-01 IFRS 7.IG20C_Example

Probability of default [member]

member

Effective 2018-01-01 IFRS 7.IG20C_Example

Classes of financial instruments [axis]

axis

IFRS 7.36_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure

Financial instruments, class [member]

member [default]

IFRS 7.36_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Loan commitments [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.B8E_Disclosure

Financial guarantee contracts [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.B8E_Disclosure

Trade receivables [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Contract assets [member]

member

Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example

Lease receivables [member]

member

Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20C_Example

Type of measurement of expected credit losses [axis]

axis

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Type of measurement of expected credit losses [member]

member [default]

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

12-month expected credit losses [member]

member

Effective 2018-01-01 IFRS 7.35H a_Disclosure, Effective 2018-01-01 IFRS 7.35M a_Disclosure

Lifetime expected credit losses [member]

member

Effective 2018-01-01 IFRS 7.35H b_Disclosure, Effective 2018-01-01 IFRS 7.35M b_Disclosure

Method of assessment of expected credit losses [axis]

axis

Effective 2018-01-01 IFRS 7.IG20B_Example

Method of assessment of expected credit losses [member]

member [default]

Effective 2018-01-01 IFRS 7.IG20B_Example

Expected credit losses individually assessed [member]

member

Effective 2018-01-01 IFRS 7.IG20B_Example

Expected credit losses collectively assessed [member]

member

Effective 2018-01-01 IFRS 7.IG20B_Example

Credit impairment of financial instruments [axis]

axis

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Credit impairment of financial instruments [member]

member [default]

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Financial instruments not credit-impaired [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure

Financial instruments credit-impaired [member]

member

Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Financial instruments purchased or originated credit-impaired [member]

member

Effective 2018-01-01 IFRS 7.35H c_Disclosure, Effective 2018-01-01 IFRS 7.35M c_Disclosure

Financial instruments credit-impaired after purchase or origination [member]

member

Effective 2018-01-01 IFRS 7.35H b (ii)_Disclosure, Effective 2018-01-01 IFRS 7.35M b (ii)_Disclosure

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated impairment [member]

member

Disclosure of credit risk exposure [line items]

line items

Financial assets

X _{instant, debit}

IFRS 7.25_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H_Disclosure

Exposure to credit risk on loan commitments and financial guarantee contracts

X _{instant, credit}

Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Disclosure of provision matrix [text block]

text block

Effective 2018-01-01 IFRS 7.35N_Example

Disclosure of provision matrix [abstract]

Disclosure of provision matrix [table]

table

Effective 2018-01-01 IFRS 7.35N_Example

Classes of financial instruments [axis]

axis

IFRS 7.36_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure

Financial instruments, class [member]

member [default]

IFRS 7.36_Disclosure, Effective 2018-01-01 IFRS 7.35K_Disclosure, Effective 2018-01-01 IFRS 7.35H_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure

Loan commitments [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.B8E_Disclosure

Financial guarantee contracts [member]

member

Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.B8E_Disclosure

Trade receivables [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Contract assets [member]

member

Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example

Lease receivables [member]

member

Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20C_Example

Past due status [axis]

axis

Effective 2018-01-01 IFRS 7.35N_Example, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

Past due status [member]

member [default]

Effective 2018-01-01 IFRS 7.35N_Example, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

Current [member]

member

Expiry date 2018-01-01 IFRS 7.37_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example

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

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

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

member

IAS 1.112 c_{Common practice}, Expiry date 2018-01-01 IFRS 7.37_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example

Later than three months [member]

member

Expiry date 2018-01-01 IFRS 7.37_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated impairment [member]

member

Disclosure of provision matrix [line items]

line items

Financial assets

X _{instant, debit}

IFRS 7.25_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H_Disclosure

Expected credit loss rate

X.XX

Effective 2018-01-01 IFRS 7.IG20D_Example

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

text block

~~IFRS 7.37_Disclosure~~, Expiry date 2018-01-01 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~~, Expiry date 2018-01-01 IFRS 7.37_Disclosure

Classes of financial assets [axis]

axis

IFRS 7.6_Disclosure

Financial assets, class [member]

member [default]

~~IAS 36.127_Example,~~ IFRS 7.6_Disclosure

Financial assets at amortised cost, class [member]

member

IFRS 7.B2 a_Disclosure

Mortgages [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20B_Example

Consumer loans [member]

member

IFRS 7.IG40B_Example, Effective 2018-01-01 IFRS 7.IG20C_Example

Corporate loans [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20C_Example

Trade receivables [member]

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.35M b (iii)_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H b (iii)_Disclosure

Financial assets at fair value, class [member]

member

IFRS 7.B2 a_Disclosure

Trading securities [member]

member

IFRS 7.IG40B_Example

Derivatives [member]

member

IFRS 13.IE60_Example, IFRS 7.IG40B_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

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~~, Expiry date 2018-01-01 IFRS 7.37_Disclosure

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

member [default]

~~IFRS 7.37_Disclosure~~, Expiry date 2018-01-01 IFRS 7.37_Disclosure

Financial assets neither past due nor impaired [member]

member

~~IFRS 7.37_{Common practice}~~, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

Financial assets past due but not impaired [member]

member

~~IFRS 7.37 a_Disclosure~~, Expiry date 2018-01-01 IFRS 7.37 a_Disclosure

Financial assets impaired [member]

member

~~IFRS 7.37_{Common practice}~~, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

Financial assets individually assessed for credit losses [member]

member

~~IFRS 7.37 b_Disclosure~~, Expiry date 2018-01-01 IFRS 7.37 b_Disclosure

Financial assets collectively assessed for credit losses [member]

member

~~IFRS 7.37_{Common practice}~~, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated impairment [member]

member

Past due status [axis]

axis

Effective 2018-01-01 IFRS 7.35N_Example, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

Past due status [member]

member [default]

Effective 2018-01-01 IFRS 7.35N_Example, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

Current [member]

member

Expiry date 2018-01-01 IFRS 7.37_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example

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

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

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

member

IAS 1.112 c_{Common practice}, Expiry date 2018-01-01 IFRS 7.37_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example

Later than three months [member]

member

Expiry date 2018-01-01 IFRS 7.37_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example

Maturity [axis]

axis

Aggregated time bands [member]

member [default]

Not later than three months [member]

member

~~IFRS 7.IG28 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG28 a_Example, IAS 1.112 c_{Common practice}

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

member

IFRS 7.B11 b_Example, IFRS 7.B35 b_Example

Not later than one month [member]

member

IFRS 7.B11 a_Example, IFRS 7.B35 a_Example

Later than one year [member]

member

~~IFRS 7.IG28 d_Example,~~ IAS 1.61 b_Disclosure, Expiry date 2018-01-01 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, IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example

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 17.35 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, IAS 17.47 a (iii)_Disclosure

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~~, Expiry date 2018-01-01 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, Expiry date 2018-01-01 IFRS 7.IG28 c_Example

Disclosure of financial assets that are either past due or impaired [line items]

line items

Financial assets

X _{instant, debit}

IFRS 7.25_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H_Disclosure

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

text block

~~IFRS 7.37 a_Disclosure~~, Expiry date 2018-01-01 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~~, Expiry date 2018-01-01 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~~, Expiry date 2018-01-01 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~~, Expiry date 2018-01-01 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

Aggregated time bands [member]

member [default]

Not later than three months [member]

member

~~IFRS 7.IG28 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG28 a_Example, IAS 1.112 c_{Common practice}

Not later than one month [member]

member

IFRS 7.B11 a_Example, IFRS 7.B35 a_Example

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

member

IFRS 7.B11 b_Example, IFRS 7.B35 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~~, Expiry date 2018-01-01 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, Expiry date 2018-01-01 IFRS 7.IG28 c_Example

Later than one year [member]

member

~~IFRS 7.IG28 d_Example,~~ IAS 1.61 b_Disclosure, Expiry date 2018-01-01 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, IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example

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

Aggregated time bands [member]

member [default]

Not later than three months [member]

member

~~IFRS 7.IG28 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG28 a_Example, IAS 1.112 c_{Common practice}

Not later than one month [member]

member

IFRS 7.B11 a_Example, IFRS 7.B35 a_Example

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

member

IFRS 7.B11 b_Example, IFRS 7.B35 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~~, Expiry date 2018-01-01 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, Expiry date 2018-01-01 IFRS 7.IG28 c_Example

Later than one year [member]

member

~~IFRS 7.IG28 d_Example,~~ IAS 1.61 b_Disclosure, Expiry date 2018-01-01 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, IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example

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

Aggregated time bands [member]

member [default]

Not later than three months [member]

member

~~IFRS 7.IG28 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG28 a_Example, IAS 1.112 c_{Common practice}

Not later than one month [member]

member

IFRS 7.B11 a_Example, IFRS 7.B35 a_Example

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

member

IFRS 7.B11 b_Example, IFRS 7.B35 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~~, Expiry date 2018-01-01 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, Expiry date 2018-01-01 IFRS 7.IG28 c_Example

Later than one year [member]

member

~~IFRS 7.IG28 d_Example,~~ IAS 1.61 b_Disclosure, Expiry date 2018-01-01 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, IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example

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

Disclosure of financial instruments by type of interest rate [text block]

text block

IFRS 7.39_{Common practice}

Disclosure of financial instruments by type of interest rate [abstract]

Disclosure of financial instruments by type of interest rate [table]

table

IFRS 7.39_{Common practice}

Types of interest rates [axis]

axis

IFRS 7.39_{Common practice}

Interest rate types [member]

member [default]

IFRS 7.39_{Common practice}

Floating interest rate [member]

member

IFRS 7.39_{Common practice}

Fixed interest rate [member]

member

IFRS 7.39_{Common practice}

Disclosure of financial instruments by type of interest rate [line items]

line items

Financial assets

X _{instant, debit}

IFRS 7.25_Disclosure, Effective 2018-01-01 IFRS 7.35M_Disclosure, Effective 2018-01-01 IFRS 7.35I_Disclosure, Effective 2018-01-01 IFRS 7.35N_Example, Effective 2018-01-01 IFRS 7.35H_Disclosure

Financial liabilities

X _{instant, credit}

IFRS 7.25_Disclosure

Disclosure of detailed information about borrowings [text block]

text block

IFRS 7.7_{Common practice}

Disclosure of detailed information about borrowings [abstract]

Disclosure of detailed information about borrowings [table]

table

IFRS 7.7_{Common practice}

Borrowings by name [axis]

axis

IFRS 7.7_{Common practice}

Borrowings by name [member]

member [default]

IFRS 7.7_{Common practice}

Types of interest rates [axis]

axis

IFRS 7.39_{Common practice}

Interest rate types [member]

member [default]

IFRS 7.39_{Common practice}

Floating interest rate [member]

member

IFRS 7.39_{Common practice}

Fixed interest rate [member]

member

IFRS 7.39_{Common practice}

Range [axis]

axis

IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Ranges [member]

member [default]

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Bottom of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Weighted average [member]

member

IFRS 7.7_{Common practice}, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Top of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Disclosure of detailed information about borrowings [line items]

line items

Borrowings

X _{instant, credit}

IAS 1.55_{Common practice}

Notional amount

X _instant

IAS 1.112 c_{Common practice}

Borrowings, interest rate

X.XX

IFRS 7.7_{Common practice}

Borrowings, interest rate basis

text

IFRS 7.7_{Common practice}

Borrowings, adjustment to interest rate basis

X.XX

IFRS 7.7_{Common practice}

Borrowings, maturity

text

IFRS 7.7_{Common practice}

Borrowings, original currency

text

IFRS 7.7_{Common practice}

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 reasons for changes 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

Aggregated time bands [member]

member [default]

Not later than three months [member]

member

~~IFRS 7.IG28 a_Example~~, Expiry date 2018-01-01 IFRS 7.IG28 a_Example, IAS 1.112 c_{Common practice}

Not later than one month [member]

member

IFRS 7.B11 a_Example, IFRS 7.B35 a_Example

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

member

IFRS 7.B11 b_Example, IFRS 7.B35 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~~, Expiry date 2018-01-01 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, Expiry date 2018-01-01 IFRS 7.IG28 c_Example

Later than one year [member]

member

~~IFRS 7.IG28 d_Example,~~ IAS 1.61 b_Disclosure, Expiry date 2018-01-01 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, IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example

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 17.35 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, 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]~~Explanation of initial application of IFRS 9 [text block]

text block

~~Effective on application of IFRS 9 IFRS 7.44J_Disclosure~~, Effective 2018-01-01 IFRS 7.42J_Disclosure

~~Increase (decrease) in financial assets on basis of measurement category, first application of IFRS 9~~Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.44T a_Disclosure~~, Effective 2018-01-01 IFRS 7.42L a_Disclosure

~~Increase (decrease) in financial assets arising from change in measurement attribute, first application of IFRS 9~~Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.44T b_Disclosure~~, Effective 2018-01-01 IFRS 7.42L b_Disclosure

~~Increase (decrease) in financial liabilities on basis of measurement category, first application of IFRS 9~~Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.44T a_Disclosure~~, Effective 2018-01-01 IFRS 7.42L a_Disclosure

~~Increase (decrease) in financial liabilities arising from change in measurement attribute, first application of IFRS 9~~Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.44T b_Disclosure~~, Effective 2018-01-01 IFRS 7.42L b_Disclosure

~~Fair value of financial assets reclassified as measured at amortised cost, first application of IFRS 9~~Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9

X _{instant, debit}

~~Effective on application of IFRS 9 IFRS 7.44U a_Disclosure~~, Effective 2018-01-01 IFRS 7.42M 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~~Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.44U b_Disclosure~~, Effective 2018-01-01 IFRS 7.42M b_Disclosure

Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

X _{instant, debit}

Effective 2018-01-01 IFRS 7.42M a_Disclosure

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

X _{duration, credit}

Effective 2018-01-01 IFRS 7.42M b_Disclosure

~~Effective interest rate determined on date of reclassification of financial assets, first application of IFRS 9~~Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9

X.XX

~~Effective on application of IFRS 9 IFRS 7.44U c_Disclosure~~, Effective 2018-01-01 IFRS 7.42N a_Disclosure

~~Interest income (expense) recognised for financial assets reclassified into measured at amortised cost, first application of IFRS 9~~Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.44U d_Disclosure~~, Effective 2018-01-01 IFRS 7.42N b_Disclosure

~~Fair value of financial liabilities reclassified as measured at amortised cost, first application of IFRS 9~~Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9

X _{instant, credit}

~~Effective on application of IFRS 9 IFRS 7.44U a_Disclosure~~, Effective 2018-01-01 IFRS 7.42M 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 9Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.44U b_Disclosure~~, Effective 2018-01-01 IFRS 7.42M b_Disclosure

~~Effective interest rate determined on date of reclassification of financial liabilities, first application of IFRS 9~~Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9

X.XX

~~Effective on application of IFRS 9 IFRS 7.44U c_Disclosure~~, Effective 2018-01-01 IFRS 7.42N a_Disclosure

~~Interest income (expense) recognised for financial liabilities reclassified into measured at amortised cost, first application of IFRS 9~~Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.44U d_Disclosure~~, Effective 2018-01-01 IFRS 7.42N b_Disclosure

Explanation of initial application of impairment requirements for financial instruments [text block]

text block

Effective 2018-01-01 IFRS 7.42P_Disclosure

Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element

X _{instant, debit}

Effective 2018-01-01 IFRS 7.42R_Disclosure

Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features

X _{instant, debit}

Effective 2018-01-01 IFRS 7.42S_Disclosure

[823000] Notes - Fair value measurement

Disclosure of fair value measurement [text block]

text block

IFRS 13 - Disclosure_Disclosure

Disclosure of fair value measurement of assets [text block]

text block

IFRS 13.93_Disclosure

Disclosure of fair value measurement of assets [abstract]

Disclosure of fair value measurement of assets [table]

table

IFRS 13.93_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure

Aggregated measurement [member]

member [default]

IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure

Recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

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

member

IFRS 13.97_Disclosure

Classes of assets [axis]

axis

IFRS 13.93_Disclosure, IAS 36.130 d (ii)_Disclosure, IAS 17.31 a_Disclosure, IAS 36.126_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IFRS 13.93_Disclosure, IAS 36.126_Disclosure

Trading equity securities [member]

member

IFRS 13.IE60_Example

Other equity securities [member]

member

IFRS 13.IE60_Example

Debt securities [member]

member

IFRS 13.IE60_Example

Hedge fund investments [member]

member

IFRS 13.IE60_Example

Derivatives [member]

member

IFRS 13.IE60_Example, IFRS 7.IG40B_Example

Investment property [member]

member

IAS 1.112 c_{Common practice}, IAS 17.31 a_Disclosure, IFRS 13.IE60_Example

Non-current assets held for sale [member]

member

IFRS 13.IE60_Example, IFRS 5.38_{Common practice}

Levels of fair value hierarchy [axis]

axis

IAS 19.142_Disclosure, IFRS 13.93 b_Disclosure

All levels of fair value hierarchy [member]

member [default]

IFRS 13.93 b_Disclosure, IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

IAS 19.142_Disclosure, IFRS 13.93 b_Disclosure

Level 2 of fair value hierarchy [member]

member

IFRS 13.93 b_Disclosure

Level 3 of fair value hierarchy [member]

member

IFRS 13.93 b_Disclosure

Disclosure of fair value measurement of assets [line items]

line items

Assets

X _{instant, debit}

IFRS 13.93 a_Disclosure, IFRS 8.23_Disclosure, IFRS 8.28 c_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IAS 1.55_Disclosure

Description of reasons for fair value measurement, assets

text

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

IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets

text

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

IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets

text

IFRS 13.93 c_Disclosure

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

text

IFRS 13.93 c_Disclosure, IFRS 13.93 e (iv)_Disclosure, IFRS 13.95_Disclosure

Description of valuation techniques used in fair value measurement, assets

text

IFRS 13.93 d_Disclosure

Description of inputs used in fair value measurement, assets

text

IFRS 13.93 d_Disclosure

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

text

IFRS 13.93 d_Disclosure

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

text

IFRS 13.93 d_Disclosure

Reconciliation of changes in fair value measurement, assets [abstract]

Assets at beginning of period

X _{instant, debit}

IFRS 13.93 a_Disclosure, IFRS 8.23_Disclosure, IFRS 8.28 c_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_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

IFRS 13.93 e (i)_Disclosure

Gains (losses) recognised in other comprehensive income, fair value measurement, assets

X _duration

IFRS 13.93 e (ii)_Disclosure

Purchases, fair value measurement, assets

X _{duration, debit}

IFRS 13.93 e (iii)_Disclosure

Sales, fair value measurement, assets

(X) _{duration, credit}

IFRS 13.93 e (iii)_Disclosure

Issues, fair value measurement, assets

X _{duration, debit}

IFRS 13.93 e (iii)_Disclosure

Settlements, fair value measurement, assets

(X) _{duration, credit}

IFRS 13.93 e (iii)_Disclosure

Transfers into Level 3 of fair value hierarchy, assets

X _{duration, debit}

IFRS 13.93 e (iv)_Disclosure

Transfers out of Level 3 of fair value hierarchy, assets

(X) _{duration, credit}

IFRS 13.93 e (iv)_Disclosure

Total increase (decrease) in fair value measurement, assets

X _{duration, debit}

IFRS 13.93 e_Disclosure

Assets at end of period

X _{instant, debit}

IFRS 13.93 a_Disclosure, IFRS 8.23_Disclosure, IFRS 8.28 c_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IAS 1.55_Disclosure

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets

text

IFRS 13.93 e (i)_Disclosure

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets

text

IFRS 13.93 e (ii)_Disclosure

Description of reasons for transfers into Level 3 of fair value hierarchy, assets

text

IFRS 13.93 e (iv)_Disclosure

Description of reasons for transfers out of Level 3 of fair value hierarchy, assets

text

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}

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

IFRS 13.93 f_Disclosure

Description of valuation processes used in fair value measurement, assets

text

IFRS 13.93 g_Disclosure

Description of group within entity that decides entity's valuation policies and procedures, assets

text

IFRS 13.IE65 a (i)_Example

Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets

text

IFRS 13.IE65 a (ii)_Example

Description of internal reporting procedures for discussing and assessing fair value measurements, assets

text

IFRS 13.IE65 a (iii)_Example

Description of frequency and methods for testing procedures of pricing models, assets

text

IFRS 13.IE65 b_Example

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

text

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

IFRS 13.IE65 d_Example

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

text

IFRS 13.IE65 e_Example

Description of sensitivity of fair value measurement to changes in unobservable inputs, assets

text

IFRS 13.93 h (i)_Disclosure

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets

text

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

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}

IFRS 13.93 h (ii)_Disclosure

Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets

X _{duration, debit}

IFRS 13.93 h (ii)_Disclosure

Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets

X _{duration, credit}

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

IFRS 13.93 h (ii)_Disclosure

Description of fact that highest and best use of non-financial asset differs from current use

text

IFRS 13.93 i_Disclosure

Description of reason why non-financial asset is being used in manner different from highest and best use

text

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

IFRS 13.94_Disclosure

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

text

IFRS 13.96_Disclosure

Description of nature of class of assets measured at fair value

text

IFRS 13.IE64 a_Example

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

text

IFRS 13.IE64 b_Example

Disclosure of fair value measurement of liabilities [text block]

text block

IFRS 13.93_Disclosure

Disclosure of fair value measurement of liabilities [abstract]

Disclosure of fair value measurement of liabilities [table]

table

IFRS 13.93_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure

Aggregated measurement [member]

member [default]

IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure

Recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

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

member

IFRS 13.97_Disclosure

Classes of liabilities [axis]

axis

IFRS 13.93_Disclosure

Liabilities [member]

member [default]

IFRS 13.93_Disclosure

Levels of fair value hierarchy [axis]

axis

IAS 19.142_Disclosure, IFRS 13.93 b_Disclosure

All levels of fair value hierarchy [member]

member [default]

IFRS 13.93 b_Disclosure, IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

IAS 19.142_Disclosure, IFRS 13.93 b_Disclosure

Level 2 of fair value hierarchy [member]

member

IFRS 13.93 b_Disclosure

Level 3 of fair value hierarchy [member]

member

IFRS 13.93 b_Disclosure

Disclosure of fair value measurement of liabilities [line items]

line items

Liabilities

X _{instant, credit}

IFRS 8.23_Disclosure, IAS 1.55_Disclosure, IFRS 8.28 d_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure

Description of reasons for fair value measurement, liabilities

text

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

IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities

text

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

IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities

text

IFRS 13.93 c_Disclosure

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

text

IFRS 13.93 c_Disclosure, IFRS 13.95_Disclosure, IFRS 13.93 e (iv)_Disclosure

Description of valuation techniques used in fair value measurement, liabilities

text

IFRS 13.93 d_Disclosure

Description of inputs used in fair value measurement, liabilities

text

IFRS 13.93 d_Disclosure

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

text

IFRS 13.93 d_Disclosure

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

text

IFRS 13.93 d_Disclosure

Reconciliation of changes in fair value measurement, liabilities [abstract]

Liabilities at beginning of period

X _{instant, credit}

IFRS 8.23_Disclosure, IAS 1.55_Disclosure, IFRS 8.28 d_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure

Changes in fair value measurement, liabilities [abstract]

Losses (gains) recognised in profit or loss, fair value measurement, liabilities

(X) _duration

IFRS 13.93 e (i)_Disclosure

Losses (gains) recognised in other comprehensive income, fair value measurement, liabilities

(X) _duration

IFRS 13.93 e (ii)_Disclosure

Purchases, fair value measurement, liabilities

X _{duration, credit}

IFRS 13.93 e (iii)_Disclosure

Sales, fair value measurement, liabilities

(X) _{duration, debit}

IFRS 13.93 e (iii)_Disclosure

Issues, fair value measurement, liabilities

X _{duration, credit}

IFRS 13.93 e (iii)_Disclosure

Settlements, fair value measurement, liabilities

(X) _{duration, debit}

IFRS 13.93 e (iii)_Disclosure

Transfers into Level 3 of fair value hierarchy, liabilities

X _{duration, credit}

IFRS 13.93 e (iv)_Disclosure

Transfers out of Level 3 of fair value hierarchy, liabilities

(X) _{duration, debit}

IFRS 13.93 e (iv)_Disclosure

Total increase (decrease) in fair value measurement, liabilities

X _{duration, credit}

IFRS 13.93 e_Disclosure

Liabilities at end of period

X _{instant, credit}

IFRS 8.23_Disclosure, IAS 1.55_Disclosure, IFRS 8.28 d_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities

text

IFRS 13.93 e (i)_Disclosure

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities

text

IFRS 13.93 e (ii)_Disclosure

Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities

text

IFRS 13.93 e (iv)_Disclosure

Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities

text

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}

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

IFRS 13.93 f_Disclosure

Description of valuation processes used in fair value measurement, liabilities

text

IFRS 13.93 g_Disclosure

Description of group within entity that decides entity's valuation policies and procedures, liabilities

text

IFRS 13.IE65 a (i)_Example

Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities

text

IFRS 13.IE65 a (ii)_Example

Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities

text

IFRS 13.IE65 a (iii)_Example

Description of frequency and methods for testing procedures of pricing models, liabilities

text

IFRS 13.IE65 b_Example

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

text

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

IFRS 13.IE65 d_Example

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

text

IFRS 13.IE65 e_Example

Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities

text

IFRS 13.93 h (i)_Disclosure

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities

text

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

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}

IFRS 13.93 h (ii)_Disclosure

Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

X _{duration, credit}

IFRS 13.93 h (ii)_Disclosure

Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

X _{duration, debit}

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

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

IFRS 13.94_Disclosure

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

text

IFRS 13.96_Disclosure

Description of nature of class of liabilities measured at fair value

text

IFRS 13.IE64 a_Example

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

text

IFRS 13.IE64 b_Example

Disclosure of fair value measurement of equity [text block]

text block

IFRS 13.93_Disclosure

Disclosure of fair value measurement of equity [abstract]

Disclosure of fair value measurement of equity [table]

table

IFRS 13.93_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure

Aggregated measurement [member]

member [default]

IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure

Recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

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

member

IFRS 13.97_Disclosure

Classes of entity's own equity instruments [axis]

axis

IFRS 13.93_Disclosure

Entity's own equity instruments [member]

member [default]

IFRS 13.93_Disclosure

Levels of fair value hierarchy [axis]

axis

IAS 19.142_Disclosure, IFRS 13.93 b_Disclosure

All levels of fair value hierarchy [member]

member [default]

IFRS 13.93 b_Disclosure, IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

IAS 19.142_Disclosure, IFRS 13.93 b_Disclosure

Level 2 of fair value hierarchy [member]

member

IFRS 13.93 b_Disclosure

Level 3 of fair value hierarchy [member]

member

IFRS 13.93 b_Disclosure

Disclosure of fair value measurement of equity [line items]

line items

Equity

X _{instant, credit}

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

Description of reasons for fair value measurement, entity's own equity instruments

text

IFRS 13.93 a_Disclosure

Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period

X _duration

IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments

text

IFRS 13.93 c_Disclosure

Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period

X _duration

IFRS 13.93 c_Disclosure

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments

text

IFRS 13.93 c_Disclosure

Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments

text

IFRS 13.95_Disclosure, IFRS 13.93 c_Disclosure, IFRS 13.93 e (iv)_Disclosure

Description of valuation techniques used in fair value measurement, entity's own equity instruments

text

IFRS 13.93 d_Disclosure

Description of inputs used in fair value measurement, entity's own equity instruments

text

IFRS 13.93 d_Disclosure

Description of change in valuation technique used in fair value measurement, entity's own equity instruments

text

IFRS 13.93 d_Disclosure

Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments

text

IFRS 13.93 d_Disclosure

Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract]

Equity at beginning of period

X _{instant, credit}

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

Changes in fair value measurement, entity's own equity instruments [abstract]

Losses (gains) recognised in profit or loss, fair value measurement, entity's own equity instruments

(X) _duration

IFRS 13.93 e (i)_Disclosure

Losses (gains) recognised in other comprehensive income, fair value measurement, entity's own equity instruments

(X) _duration

IFRS 13.93 e (ii)_Disclosure

Purchases, fair value measurement, entity's own equity instruments

X _{duration, credit}

IFRS 13.93 e (iii)_Disclosure

Sales, fair value measurement, entity's own equity instruments

(X) _{duration, debit}

IFRS 13.93 e (iii)_Disclosure

Issues, fair value measurement, entity's own equity instruments

X _{duration, credit}

IFRS 13.93 e (iii)_Disclosure

Settlements, fair value measurement, entity's own equity instruments

(X) _{duration, debit}

IFRS 13.93 e (iii)_Disclosure

Transfers into Level 3 of fair value hierarchy, entity's own equity instruments

X _{duration, credit}

IFRS 13.93 e (iv)_Disclosure

Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments

(X) _{duration, debit}

IFRS 13.93 e (iv)_Disclosure

Total increase (decrease) in fair value measurement, entity's own equity instruments

X _{duration, credit}

IFRS 13.93 e_Disclosure

Equity at end of period

X _{instant, credit}

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

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments

text

IFRS 13.93 e (i)_Disclosure

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments

text

IFRS 13.93 e (ii)_Disclosure

Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments

text

IFRS 13.93 e (iv)_Disclosure

Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments

text

IFRS 13.93 e (iv)_Disclosure

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement

X _{duration, credit}

IFRS 13.93 f_Disclosure

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement

text

IFRS 13.93 f_Disclosure

Description of valuation processes used in fair value measurement, entity's own equity instruments

text

IFRS 13.93 g_Disclosure

Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments

text

IFRS 13.IE65 a (i)_Example

Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments

text

IFRS 13.IE65 a (ii)_Example

Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments

text

IFRS 13.IE65 a (iii)_Example

Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments

text

IFRS 13.IE65 b_Example

Description of process for analysing changes in fair value measurements, entity's own equity instruments

text

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, entity's own equity instruments

text

IFRS 13.IE65 d_Example

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments

text

IFRS 13.IE65 e_Example

Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments

text

IFRS 13.93 h (i)_Disclosure

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments

text

IFRS 13.93 h (i)_Disclosure

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments

text

IFRS 13.93 h (ii)_Disclosure

Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments

X _{duration, credit}

IFRS 13.93 h (ii)_Disclosure

Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments

X _{duration, credit}

IFRS 13.93 h (ii)_Disclosure

Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments

X _{duration, debit}

IFRS 13.93 h (ii)_Disclosure

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments

text

IFRS 13.93 h (ii)_Disclosure

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity's own equity instruments [text block]

text block

IFRS 13.94_Disclosure

Description of nature of class of entity's own equity instruments measured at fair value

text

IFRS 13.IE64 a_Example

Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments

text

IFRS 13.IE64 b_Example

Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]

text block

IFRS 13.93 d_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]

Disclosure of significant unobservable inputs used in fair value measurement of assets [table]

table

IFRS 13.93 d_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure

Aggregated measurement [member]

member [default]

IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure

Recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

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

member

IFRS 13.97_Disclosure

Classes of assets [axis]

axis

IFRS 13.93_Disclosure, IAS 36.130 d (ii)_Disclosure, IAS 17.31 a_Disclosure, IAS 36.126_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IFRS 13.93_Disclosure, IAS 36.126_Disclosure

Trading equity securities [member]

member

IFRS 13.IE60_Example

Other equity securities [member]

member

IFRS 13.IE60_Example

Debt securities [member]

member

IFRS 13.IE60_Example

Hedge fund investments [member]

member

IFRS 13.IE60_Example

Derivatives [member]

member

IFRS 13.IE60_Example, IFRS 7.IG40B_Example

Investment property [member]

member

IAS 1.112 c_{Common practice}, IAS 17.31 a_Disclosure, IFRS 13.IE60_Example

Non-current assets held for sale [member]

member

IFRS 13.IE60_Example, IFRS 5.38_{Common practice}

Valuation techniques used in fair value measurement [axis]

axis

IFRS 13.93 d_Disclosure

Valuation techniques [member]

member [default]

IFRS 13.93 d_Disclosure

Market approach [member]

member

IFRS 13.62_Example

Market comparable companies [member]

member

IFRS 13.IE63_Example

Market comparable prices [member]

member

IFRS 13.IE63_Example

Matrix pricing [member]

member

IFRS 13.B7_Example

Consensus pricing [member]

member

IFRS 13.IE63_Example

Cost approach [member]

member

IFRS 13.62_Example

Income approach [member]

member

IFRS 13.62_Example

Discounted cash flow [member]

member

IFRS 13.IE63_Example, IFRS 13.B11 a_Example

Option pricing model [member]

member

IFRS 13.IE63_Example, IFRS 13.B11 b_Example

Multi-period excess earnings method [member]

member

IFRS 13.B11 c_Example

Range [axis]

axis

IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Ranges [member]

member [default]

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Bottom of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Weighted average [member]

member

IFRS 7.7_{Common practice}, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Top of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]

line items

Interest rate, significant unobservable inputs, assets

X.XX

IFRS 13.B36 a_Example

Historical volatility for shares, significant unobservable inputs, assets

X.XX

IFRS 13.B36 b_Example

Adjustment to mid-market consensus price, significant unobservable inputs, assets

X.XX

IFRS 13.B36 c_Example

Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assets

X _duration

IFRS 13.B36 d_Example

Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, assets

X _duration

IFRS 13.B36 e_Example

Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, assets

X _duration

IFRS 13.B36 e_Example

Weighted average cost of capital, significant unobservable inputs, assets

X.XX

IFRS 13.IE63_Example

Revenue multiple, significant unobservable inputs, assets

X.XX

IFRS 13.IE63_Example

Constant prepayment rate, significant unobservable inputs, assets

X.XX

IFRS 13.IE63_Example

Probability of default, significant unobservable inputs, assets

X.XX

IFRS 13.IE63_Example

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]

text block

IFRS 13.93 d_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]

table

IFRS 13.93 d_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure

Aggregated measurement [member]

member [default]

IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure

Recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

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

member

IFRS 13.97_Disclosure

Classes of liabilities [axis]

axis

IFRS 13.93_Disclosure

Liabilities [member]

member [default]

IFRS 13.93_Disclosure

Valuation techniques used in fair value measurement [axis]

axis

IFRS 13.93 d_Disclosure

Valuation techniques [member]

member [default]

IFRS 13.93 d_Disclosure

Market approach [member]

member

IFRS 13.62_Example

Market comparable companies [member]

member

IFRS 13.IE63_Example

Market comparable prices [member]

member

IFRS 13.IE63_Example

Matrix pricing [member]

member

IFRS 13.B7_Example

Consensus pricing [member]

member

IFRS 13.IE63_Example

Cost approach [member]

member

IFRS 13.62_Example

Income approach [member]

member

IFRS 13.62_Example

Discounted cash flow [member]

member

IFRS 13.IE63_Example, IFRS 13.B11 a_Example

Option pricing model [member]

member

IFRS 13.IE63_Example, IFRS 13.B11 b_Example

Multi-period excess earnings method [member]

member

IFRS 13.B11 c_Example

Range [axis]

axis

IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Ranges [member]

member [default]

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Bottom of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Weighted average [member]

member

IFRS 7.7_{Common practice}, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Top of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]

line items

Interest rate, significant unobservable inputs, liabilities

X.XX

IFRS 13.B36 a_Example

Historical volatility for shares, significant unobservable inputs, liabilities

X.XX

IFRS 13.B36 b_Example

Adjustment to mid-market consensus price, significant unobservable inputs, liabilities

X.XX

IFRS 13.B36 c_Example

Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, liabilities

X _duration

IFRS 13.B36 d_Example

Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, liabilities

X _duration

IFRS 13.B36 e_Example

Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, liabilities

X _duration

IFRS 13.B36 e_Example

Weighted average cost of capital, significant unobservable inputs, liabilities

X.XX

IFRS 13.IE63_Example

Revenue multiple, significant unobservable inputs, liabilities

X.XX

IFRS 13.IE63_Example

Constant prepayment rate, significant unobservable inputs, liabilities

X.XX

IFRS 13.IE63_Example

Probability of default, significant unobservable inputs, liabilities

X.XX

IFRS 13.IE63_Example

Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]

text block

IFRS 13.93 d_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]

Disclosure of significant unobservable inputs used in fair value measurement of equity [table]

table

IFRS 13.93 d_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure

Aggregated measurement [member]

member [default]

IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure

Recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

Non-recurring fair value measurement [member]

member

IFRS 13.93 a_Disclosure

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

member

IFRS 13.97_Disclosure

Classes of entity's own equity instruments [axis]

axis

IFRS 13.93_Disclosure

Entity's own equity instruments [member]

member [default]

IFRS 13.93_Disclosure

Valuation techniques used in fair value measurement [axis]

axis

IFRS 13.93 d_Disclosure

Valuation techniques [member]

member [default]

IFRS 13.93 d_Disclosure

Market approach [member]

member

IFRS 13.62_Example

Market comparable companies [member]

member

IFRS 13.IE63_Example

Market comparable prices [member]

member

IFRS 13.IE63_Example

Matrix pricing [member]

member

IFRS 13.B7_Example

Consensus pricing [member]

member

IFRS 13.IE63_Example

Cost approach [member]

member

IFRS 13.62_Example

Income approach [member]

member

IFRS 13.62_Example

Discounted cash flow [member]

member

IFRS 13.IE63_Example, IFRS 13.B11 a_Example

Option pricing model [member]

member

IFRS 13.IE63_Example, IFRS 13.B11 b_Example

Multi-period excess earnings method [member]

member

IFRS 13.B11 c_Example

Range [axis]

axis

IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Ranges [member]

member [default]

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Bottom of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Weighted average [member]

member

IFRS 7.7_{Common practice}, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Top of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]

line items

Interest rate, significant unobservable inputs, entity's own equity instruments

X.XX

IFRS 13.B36 a_Example

Historical volatility for shares, significant unobservable inputs, entity's own equity instruments

X.XX

IFRS 13.B36 b_Example

Adjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instruments

X.XX

IFRS 13.B36 c_Example

Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, entity's own equity instruments

X _duration

IFRS 13.B36 d_Example

Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, entity's own equity instruments

X _duration

IFRS 13.B36 e_Example

Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, entity's own equity instruments

X _duration

IFRS 13.B36 e_Example

Weighted average cost of capital, significant unobservable inputs, entity's own equity instruments

X.XX

IFRS 13.IE63_Example

Revenue multiple, significant unobservable inputs, entity's own equity instruments

X.XX

IFRS 13.IE63_Example

Constant prepayment rate, significant unobservable inputs, entity's own equity instruments

X.XX

IFRS 13.IE63_Example

Probability of default, significant unobservable inputs, entity's own equity instruments

X.XX

IFRS 13.IE63_Example

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]

text block

IFRS 13.98_Disclosure

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]

table

IFRS 13.98_Disclosure

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]

axis

IFRS 13.98_Disclosure

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]

member [default]

IFRS 13.98_Disclosure

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]

line items

Description of existence of third-party credit enhancement

text

IFRS 13.98_Disclosure

Description of whether third-party credit enhancement is reflected in fair value measurement

text

IFRS 13.98_Disclosure

[823180] Notes - Intangible assets

Disclosure of intangible assets [text block]

text block

IAS 38 - Disclosure_Disclosure

Disclosure of detailed information about intangible assets [text block]

text block

IAS 38.118_Disclosure

Disclosure of detailed information about intangible assets [abstract]

Disclosure of detailed information about intangible assets [table]

table

IAS 38.118_Disclosure

Classes of intangible assets other than goodwill [axis]

axis

IAS 38.118_Disclosure

Intangible assets other than goodwill [member]

member [default]

IAS 36.127_Example, IAS 17.31 a_Disclosure, IAS 38.118_Disclosure

Brand names [member]

member

IAS 38.119 a_Example

Intangible exploration and evaluation assets [member]

member

IFRS 6.25_Disclosure

Mastheads and publishing titles [member]

member

IAS 38.119 b_Example

Computer software [member]

member

IAS 38.119 c_Example

Licences and franchises [member]

member

IAS 38.119 d_Example

GSM licences [member]

member

IAS 38.119_{Common practice}

UMTS licences [member]

member

IAS 38.119_{Common practice}

LTE licences [member]

member

IAS 38.119_{Common practice}

Copyrights, patents and other industrial property rights, service and operating rights [member]

member

IAS 38.119 e_Example

Airport landing rights [member]

member

IAS 38.119_{Common practice}

Mining rights [member]

member

IAS 38.119_{Common practice}

Recipes, formulae, models, designs and prototypes [member]

member

IAS 38.119 f_Example

Customer-related intangible assets [member]

member

IAS 38.119_{Common practice}

Value of business acquired [member]

member

IAS 38.119_{Common practice}

Capitalised development expenditure [member]

member

IAS 38.119_{Common practice}

Intangible assets under development [member]

member

IAS 38.119 g_Example

Other intangible assets [member]

member

IAS 38.119_{Common practice}

Mining rights [member]

member

IAS 38.119_{Common practice}

Methods of generation [axis]

axis

IAS 38.118_Disclosure

Methods of generation [member]

member [default]

IAS 38.118_Disclosure

Internally generated [member]

member

IAS 38.118_Disclosure

Not internally generated [member]

member

IAS 38.118_Disclosure

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated depreciation, amortisation and impairment [member]

member

IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 17.32_Disclosure, IAS 16.75 b_Disclosure, IAS 40.79 c_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation and amortisation [member]

member

IAS 40.79 c_{Common practice}, IAS 17.32_{Common practice}, IAS 16.75 b_Disclosure, IAS 38.118 c_{Common practice}, IAS 41.54 f_{Common practice}, IAS 16.73 d_{Common practice}

Accumulated impairment [member]

member

Disclosure of detailed information about intangible assets [line items]

line items

Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included

text

IAS 38.118 d_Disclosure

Amortisation method, intangible assets other than goodwill

text

IAS 38.118 b_Disclosure

Useful lives or amortisation rates, intangible assets other than goodwill

text

IAS 38.118 a_Disclosure

Effective dates of revaluation, intangible assets other than goodwill

text

IAS 38.124 a (i)_Disclosure

Reconciliation of changes in intangible assets other than goodwill [abstract]

Intangible assets other than goodwill at beginning of period

X _{instant, debit}

IAS 38.118 e_Disclosure, IAS 1.54 c_Disclosure

Changes in intangible assets other than goodwill [abstract]

Additions other than through business combinations, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (i)_Disclosure

Acquisitions through business combinations, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (i)_Disclosure

Increase (decrease) through net exchange differences, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (vii)_Disclosure

Amortisation, intangible assets other than goodwill

(X) _duration

IAS 38.118 e (vi)_Disclosure

Impairment loss recognised in profit or loss, intangible assets other than goodwill

(X) _duration

IAS 38.118 e (iv)_Disclosure

Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill

X _duration

IAS 38.118 e (v)_Disclosure

Revaluation increase (decrease), intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (iii)_Disclosure

Impairment loss recognised in other comprehensive income, intangible assets other than goodwill

(X) _duration

IAS 38.118 e (iii)_Disclosure

Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill

X _duration

IAS 38.118 e (iii)_Disclosure

Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]

Increase (decrease) through transfers, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e_{Common practice}

Increase (decrease) through other changes, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (viii)_Disclosure

Total increase (decrease) through transfers and other changes, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e_{Common practice}

Disposals and retirements, intangible assets other than goodwill [abstract]

Disposals, intangible assets other than goodwill

(X) _{duration, credit}

IAS 38.118 e (ii)_Disclosure

Retirements, intangible assets other than goodwill

(X) _{duration, credit}

IAS 38.118 e_{Common practice}

Total disposals and retirements, intangible assets other than goodwill

(X) _{duration, credit}

IAS 38.118 e_{Common practice}

Decrease through classified as held for sale, intangible assets other than goodwill

(X) _{duration, credit}

IAS 38.118 e (ii)_Disclosure

Decrease through loss of control of subsidiary, intangible assets other than goodwill

(X) _{duration, credit}

IAS 38.118 e_{Common practice}

Total increase (decrease) in intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e_Disclosure

Intangible assets other than goodwill at end of period

X _{instant, debit}

IAS 38.118 e_Disclosure, IAS 1.54 c_Disclosure

Revaluation of intangible assets [abstract]

Intangible assets other than goodwill, revalued assets

X _{instant, debit}

IAS 38.124 a (ii)_Disclosure

Intangible assets other than goodwill, revalued assets, at cost

X _{instant, debit}

IAS 38.124 a (iii)_Disclosure

Intangible assets other than goodwill, revaluation surplus

X _{instant, credit}

IAS 38.124 b_Disclosure

Disclosure of intangible assets with indefinite useful life [text block]

text block

IAS 38.122 a_Disclosure

Disclosure of intangible assets with indefinite useful life [abstract]

Disclosure of intangible assets with indefinite useful life [table]

table

IAS 38.122 a_Disclosure

Intangible assets with indefinite useful life [axis]

axis

IAS 38.122 a_Disclosure

Intangible assets with indefinite useful life [member]

member [default]

IAS 38.122 a_Disclosure

Disclosure of intangible assets with indefinite useful life [line items]

line items

Intangible assets with indefinite useful life

X _{instant, debit}

IAS 36.135 b_Disclosure, IAS 38.122 a_Disclosure, IAS 36.134 b_Disclosure

Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life

text

IAS 38.122 a_Disclosure

Disclosure of intangible assets material to entity [text block]

text block

IAS 38.122 b_Disclosure

Disclosure of intangible assets material to entity [abstract]

Disclosure of intangible assets material to entity [table]

table

IAS 38.122 b_Disclosure

Intangible assets material to entity [axis]

axis

IAS 38.122 b_Disclosure

Intangible assets material to entity [member]

member [default]

IAS 38.122 b_Disclosure

Disclosure of intangible assets material to entity [line items]

line items

Description of intangible assets material to entity

text

IAS 38.122 b_Disclosure

Intangible assets material to entity

X _{instant, debit}

IAS 38.122 b_Disclosure

Remaining amortisation period of intangible assets material to entity

X.XX

IAS 38.122 b_Disclosure

Intangible assets acquired by way of government grant, fair value initially recognised

X _{instant, debit}

IAS 38.122 c (i)_Disclosure

Intangible assets acquired by way of government grant

X _{instant, debit}

IAS 38.122 c (ii)_Disclosure

Explanation of assets acquired by way of government grant and initially recognised at fair value

text

IAS 38.122 c (iii)_Disclosure

Intangible assets whose title is restricted

X _{instant, debit}

IAS 38.122 d_Disclosure

Intangible assets pledged as security for liabilities

X _{instant, debit}

IAS 38.122 d_Disclosure

Contractual commitments for acquisition of intangible assets

X _{instant, credit}

IAS 38.122 e_Disclosure

Description of fully amortised intangible assets

text

IAS 38.128 a_Example

Description of significant intangible assets controlled by entity but not recognised

text

IAS 38.128 b_Example

Explanation of restrictions on distribution of revaluation surplus for intangible assets

text

IAS 38.124 b_Disclosure

Research and development expense

X _{duration, debit}

IAS 38.126_Disclosure

Disclosure of reconciliation of changes in intangible assets and goodwill [text block]

text block

IAS 38.118_{Common practice}

Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]

Disclosure of reconciliation of changes in intangible assets and goodwill [table]

table

IAS 38.118_{Common practice}

Classes of intangible assets and goodwill [axis]

axis

IAS 38.118_{Common practice}

Intangible assets and goodwill [member]

member [default]

IAS 38.118_{Common practice}

Intangible assets other than goodwill [member]

member

IAS 36.127_Example, IAS 17.31 a_Disclosure, IAS 38.118_Disclosure

Brand names [member]

member

IAS 38.119 a_Example

Intangible exploration and evaluation assets [member]

member

IFRS 6.25_Disclosure

Mastheads and publishing titles [member]

member

IAS 38.119 b_Example

Computer software [member]

member

IAS 38.119 c_Example

Licences and franchises [member]

member

IAS 38.119 d_Example

GSM licences [member]

member

IAS 38.119_{Common practice}

UMTS licences [member]

member

IAS 38.119_{Common practice}

LTE licences [member]

member

IAS 38.119_{Common practice}

Copyrights, patents and other industrial property rights, service and operating rights [member]

member

IAS 38.119 e_Example

Airport landing rights [member]

member

IAS 38.119_{Common practice}

Mining rights [member]

member

IAS 38.119_{Common practice}

Recipes, formulae, models, designs and prototypes [member]

member

IAS 38.119 f_Example

Customer-related intangible assets [member]

member

IAS 38.119_{Common practice}

Value of business acquired [member]

member

IAS 38.119_{Common practice}

Capitalised development expenditure [member]

member

IAS 38.119_{Common practice}

Intangible assets under development [member]

member

IAS 38.119 g_Example

Other intangible assets [member]

member

IAS 38.119_{Common practice}

Mining rights [member]

member

IAS 38.119_{Common practice}

Goodwill [member]

member

IAS 36.127_Example

Methods of generation [axis]

axis

IAS 38.118_Disclosure

Methods of generation [member]

member [default]

IAS 38.118_Disclosure

Internally generated [member]

member

IAS 38.118_Disclosure

Not internally generated [member]

member

IAS 38.118_Disclosure

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated depreciation, amortisation and impairment [member]

member

IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 17.32_Disclosure, IAS 16.75 b_Disclosure, IAS 40.79 c_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation and amortisation [member]

member

IAS 40.79 c_{Common practice}, IAS 17.32_{Common practice}, IAS 16.75 b_Disclosure, IAS 38.118 c_{Common practice}, IAS 41.54 f_{Common practice}, IAS 16.73 d_{Common practice}

Accumulated impairment [member]

member

Disclosure of reconciliation of changes in intangible assets and goodwill [line items]

line items

Reconciliation of changes in intangible assets and goodwill [abstract]

Intangible assets and goodwill at beginning of period

X _{instant, debit}

IAS 1.55_{Common practice}

Changes in intangible assets and goodwill [abstract]

Additions other than through business combinations, intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (i)_Disclosure

Acquisitions through business combinations, intangible assets and goodwill

X _{duration, debit}

IAS 38.118 e (i)_{Common practice}

Increase (decrease) through net exchange differences, intangible assets and goodwill

X _{duration, debit}

IAS 38.118 e (vii)_{Common practice}

Amortisation, intangible assets other than goodwill

(X) _duration

IAS 38.118 e (vi)_Disclosure

Impairment loss recognised in profit or loss, intangible assets and goodwill

(X) _duration

IAS 38.118 e (iv)_{Common practice}

Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill

X _duration

IAS 38.118 e (v)_Disclosure

Revaluation increase (decrease), intangible assets other than goodwill

X _{duration, debit}

IAS 38.118 e (iii)_Disclosure

Impairment loss recognised in other comprehensive income, intangible assets other than goodwill

(X) _duration

IAS 38.118 e (iii)_Disclosure

Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill

X _duration

IAS 38.118 e (iii)_Disclosure

Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]

Increase (decrease) through transfers, intangible assets and goodwill

X _{duration, debit}

IAS 38.118 e_{Common practice}

Increase (decrease) through other changes, intangible assets and goodwill

X _{duration, debit}

IAS 38.118 e (viii)_{Common practice}

Total increase (decrease) through transfers and other changes, intangible assets and goodwill

X _{duration, debit}

IAS 38.118 e_{Common practice}

Disposals and retirements, intangible assets and goodwill [abstract]

Disposals, intangible assets and goodwill

(X) _{duration, credit}

IAS 38.118 e (ii)_{Common practice}

Retirements, intangible assets and goodwill

(X) _{duration, credit}

IAS 38.118 e_{Common practice}

Total disposals and retirements, intangible assets and goodwill

(X) _{duration, credit}

IAS 38.118 e_{Common practice}

Decrease through classified as held for sale, intangible assets and goodwill

(X) _{duration, credit}

IAS 38.118 e (ii)_{Common practice}

Decrease through loss of control of subsidiary, intangible assets and goodwill

(X) _{duration, credit}

IAS 38.118 e_{Common practice}

Subsequent recognition of deferred tax assets, goodwill

(X) _{duration, credit}

IFRS 3.B67 d (iii)_Disclosure

Total increase (decrease) in intangible assets and goodwill

X _{duration, debit}

IAS 38.118 e_{Common practice}

Intangible assets and goodwill at end of period

X _{instant, debit}

IAS 1.55_{Common practice}

Identification of unadjusted comparative information

text

Statement that unadjusted comparative information has been prepared on different basis

text

Explanation of basis of preparation of unadjusted comparative information

text

[824180] Notes - Agriculture

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

text block

IAS 41 - Disclosure_Disclosure

Gains (losses) on initial recognition of biological assets and agricultural produce for current period

X _{duration, credit}

IAS 41.40_Disclosure

Gains (losses) on change in fair value less costs to sell of biological assets for current period

X _{duration, credit}

IAS 41.40_Disclosure

Disclosure of detailed information about biological assets [text block]

text block

IAS 41.43_Example

Disclosure of detailed information about biological assets [abstract]

Disclosure of detailed information about biological assets [table]

table

IAS 41.43_Example

Biological assets by type [axis]

axis

IAS 41.43_Example

Biological assets, type [member]

member [default]

IAS 41.43_Example

Consumable biological assets [member]

member

IAS 41.43_Example

Bearer biological assets [member]

member

IAS 41.43_Example

Biological assets by age [axis]

axis

IAS 41.43_Example

Biological assets, age [member]

member [default]

IAS 41.43_Example

Mature biological assets [member]

member

IAS 41.43_Example

Immature biological assets [member]

member

IAS 41.43_Example

Disclosure of detailed information about biological assets [line items]

line items

Description of biological assets

text

IAS 41.41_Disclosure

Biological assets

X _{instant, debit}

IAS 1.54 f_Disclosure, IAS 41.43_Example, IAS 41.50_Disclosure

Description of nature of activities of biological assets

text

IAS 41.46 a_Disclosure

Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce

text

IAS 41.46 b_Disclosure

Biological assets whose title is restricted

X _{instant, debit}

IAS 41.49 a_Disclosure

Biological assets pledged as security for liabilities

X _{instant, debit}

IAS 41.49 a_Disclosure

Commitments for development or acquisition of biological assets

X _{instant, credit}

IAS 41.49 b_Disclosure

Description of financial risk management related to agricultural activity

text

IAS 41.49 c_Disclosure

Disclosure of reconciliation of changes in biological assets [text block]

text block

IAS 41.50_Disclosure

Disclosure of reconciliation of changes in biological assets [abstract]

Disclosure of reconciliation of changes in biological assets [table]

table

IAS 41.50_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure

Aggregated measurement [member]

member [default]

IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure

At cost [member]

member

IAS 40.32A_Disclosure, IAS 41.55_Disclosure, IAS 41.50_Disclosure

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated depreciation, amortisation and impairment [member]

member

IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 17.32_Disclosure, IAS 16.75 b_Disclosure, IAS 40.79 c_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation and amortisation [member]

member

IAS 40.79 c_{Common practice}, IAS 17.32_{Common practice}, IAS 16.75 b_Disclosure, IAS 38.118 c_{Common practice}, IAS 41.54 f_{Common practice}, IAS 16.73 d_{Common practice}

Accumulated impairment [member]

member

Disclosure of reconciliation of changes in biological assets [line items]

line items

Reconciliation of changes in biological assets [abstract]

Biological assets at beginning of period

X _{instant, debit}

IAS 1.54 f_Disclosure, IAS 41.43_Example, IAS 41.50_Disclosure

Changes in biological assets [abstract]

Additions other than through business combinations, biological assets

X _{duration, debit}

IAS 41.50 b_Disclosure

Acquisitions through business combinations, biological assets

X _{duration, debit}

IAS 41.50 e_Disclosure

Increase (decrease) through net exchange differences, biological assets

X _{duration, debit}

IAS 41.50 f_Disclosure

Depreciation, biological assets

(X) _duration

IAS 41.55 c_Disclosure

Impairment loss recognised in profit or loss, biological assets

(X) _duration

IAS 41.55 a_Disclosure

Reversal of impairment loss recognised in profit or loss, biological assets

X _duration

IAS 41.55 b_Disclosure

Gains (losses) on fair value adjustment, biological assets [abstract]

Gains (losses) on fair value adjustment attributable to physical changes, biological assets

X _duration

IAS 41 - Example 1 XYZ Dairy Ltd_Example, IAS 41.51_Example

Gains (losses) on fair value adjustment attributable to price changes, biological assets

X _duration

IAS 41.51_Example, IAS 41 - Example 1 XYZ Dairy Ltd_Example

Total gains (losses) on fair value adjustment, biological assets

X _duration

IAS 41.50 a_Disclosure

Increase (decrease) through other changes, biological assets

X _{duration, debit}

IAS 41.50 g_Disclosure

Disposals, biological assets

(X) _{duration, credit}

IAS 41.50 c_Disclosure

Decrease due to harvest, biological assets

(X) _{duration, credit}

IAS 41.50 d_Disclosure

Decrease through classified as held for sale, biological assets

(X) _{duration, credit}

IAS 41.50 c_Disclosure

Total increase (decrease) in biological assets

X _{duration, debit}

IAS 41.50_Disclosure

Biological assets at end of period

X _{instant, debit}

IAS 1.54 f_Disclosure, IAS 41.43_Example, IAS 41.50_Disclosure

Description of biological assets where fair value information is unreliable

text

IAS 41.54 a_Disclosure

Explanation of why fair value cannot be reliably measured for biological assets, at cost

text

IAS 41.54 b_Disclosure

Range of estimates within which fair value is likely to lie for biological assets, at cost

text

IAS 41.54 c_Disclosure

Depreciation method, biological assets, at cost

text

IAS 41.54 d_Disclosure

Useful lives or depreciation rates, biological assets, at cost

text

IAS 41.54 e_Disclosure

Description of biological assets previously measured at cost

text

IAS 41.56 a_Disclosure

Explanation of why fair value becomes reliable for biological assets previously measured at cost

text

IAS 41.56 b_Disclosure

Explanation of effect of change for biological asset for which fair value becomes reliably measurable

text

IAS 41.56 c_Disclosure

Description of nature and extent of government grants for agricultural activity recognised in financial statements

text

IAS 41.57 a_Disclosure

Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity

text

IAS 41.57 b_Disclosure

Explanation of significant decrease in level of government grants for agricultural activity

text

IAS 41.57 c_Disclosure

[825100] Notes - Investment property

Disclosure of investment property [text block]

text block

IAS 40 - Disclosure_Disclosure

Disclosure of detailed information about investment property [text block]

text block

IAS 40.32A_Disclosure

Disclosure of detailed information about investment property [abstract]

Disclosure of detailed information about investment property [table]

table

IAS 40.32A_Disclosure

Measurement [axis]

axis

IAS 40.32A_Disclosure, IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure

Aggregated measurement [member]

member [default]

IFRS 13.93 a_Disclosure, IAS 41.50_Disclosure, IAS 40.32A_Disclosure

At cost [member]

member

IAS 40.32A_Disclosure, IAS 41.55_Disclosure, IAS 41.50_Disclosure

Fair value model [member]

member

IAS 40.32A_Disclosure

At fair value [member]

member

IAS 41.50_Disclosure, IFRS 13.93 a_Disclosure, IAS 40.32A_Disclosure

At cost within fair value model [member]

member

IAS 40.78_Disclosure

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated depreciation, amortisation and impairment [member]

member

IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 17.32_Disclosure, IAS 16.75 b_Disclosure, IAS 40.79 c_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation and amortisation [member]

member

IAS 40.79 c_{Common practice}, IAS 17.32_{Common practice}, IAS 16.75 b_Disclosure, IAS 38.118 c_{Common practice}, IAS 41.54 f_{Common practice}, IAS 16.73 d_{Common practice}

Accumulated impairment [member]

member

Types of investment property [axis]

axis

IAS 1.112 c_{Common practice}

Investment property [member]

member [default]

IAS 1.112 c_{Common practice}, IAS 17.31 a_Disclosure, IFRS 13.IE60_Example

Investment property completed [member]

member

IAS 1.112 c_{Common practice}

Investment property under construction or development [member]

member

IAS 1.112 c_{Common practice}

Disclosure of detailed information about investment property [line items]

line items

Reconciliation of changes in investment property [abstract]

Investment property at beginning of period

X _{instant, debit}

IAS 1.54 b_Disclosure, IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Changes in investment property [abstract]

Additions, investment property [abstract]

Additions from subsequent expenditure recognised as asset, investment property

X _{duration, debit}

IAS 40.79 d (i)_Disclosure, IAS 40.76 a_Disclosure

Additions from acquisitions, investment property

X _{duration, debit}

IAS 40.76 a_Disclosure, IAS 40.79 d (i)_Disclosure

Total additions other than through business combinations, investment property

X _{duration, debit}

IAS 40.76 a_Disclosure, IAS 40.79 d (i)_Disclosure

Acquisitions through business combinations, investment property

X _{duration, debit}

IAS 40.76 b_Disclosure, IAS 40.79 d (ii)_Disclosure

Increase (decrease) through net exchange differences, investment property

X _{duration, debit}

IAS 40.76 e_Disclosure, IAS 40.79 d (vi)_Disclosure

Depreciation, investment property

(X) _duration

IAS 40.76_Disclosure, IAS 40.79 d (iv)_Disclosure

Impairment loss recognised in profit or loss, investment property

(X) _duration

IAS 40.76 g_Disclosure, IAS 40.79 d (v)_Disclosure

Reversal of impairment loss recognised in profit or loss, investment property

X _duration

IAS 40.76 g_Disclosure, IAS 40.79 d (v)_Disclosure

Gains (losses) on fair value adjustment, investment property

X _duration

IAS 40.76 d_Disclosure

Transfer from (to) inventories and owner-occupied property, investment property

X _{duration, debit}

IAS 40.76 f_Disclosure, IAS 40.79 d (vii)_Disclosure

Transfer from investment property under construction or development, investment property

X _{duration, debit}

IAS 40.79 d_{Common practice}, IAS 40.76_{Common practice}

Disposals, investment property

(X) _{duration, credit}

IAS 40.79 d (iii)_Disclosure, IAS 40.76 c_Disclosure

Decrease through classified as held for sale, investment property

(X) _{duration, credit}

IAS 40.76 c_Disclosure, IAS 40.79 d (iii)_Disclosure

Increase (decrease) through other changes, investment property

X _{duration, debit}

IAS 40.76 g_Disclosure, IAS 40.79 d (viii)_Disclosure

Total increase (decrease) in investment property

X _{duration, debit}

IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Investment property at end of period

X _{instant, debit}

IAS 1.54 b_Disclosure, IAS 40.76_Disclosure, IAS 40.79 d_Disclosure

Explanation of whether entity applied fair value model or cost model to measure investment property

text

IAS 40.75 a_Disclosure

Explanation of circumstances under which operating leases classified as investment property

text

IAS 40.75 b_Disclosure

Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business

text

IAS 40.75 c_Disclosure

Description of extent to which fair value of investment property is based on valuation by independent valuer

text

IAS 40.75 e_Disclosure

Rental income from investment property, net of direct operating expense [abstract]

Rental income from investment property

X _{duration, credit}

IAS 40.75 f (i)_Disclosure

Direct operating expense from investment property [abstract]

Direct operating expense from investment property generating rental income

(X) _{duration, debit}

IAS 40.75 f (ii)_Disclosure

Direct operating expense from investment property not generating rental income

(X) _{duration, debit}

IAS 40.75 f (iii)_Disclosure

Total direct operating expense from investment property

(X) _{duration, debit}

IAS 40.75 f_{Common practice}

Rental income from investment property, net of direct operating expense

X _{duration, credit}

IAS 1.112 c_{Common practice}

Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models

X _{duration, credit}

IAS 40.75 f (iv)_Disclosure

Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property

text

IAS 40.75 g_Disclosure

Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property

X _instant

IAS 40.75 g_Disclosure

Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements

text

IAS 40.75 h_Disclosure

Disclosure of significant adjustments to valuation obtained [text block]

text block

IAS 40.77_Disclosure

Description of investment property, at cost within fair value model

text

IAS 40.78 a_Disclosure

Explanation of why fair value cannot be reliably measured for investment property, at cost within fair value model

text

IAS 40.78 b_Disclosure

Range of estimates within which fair value is likely to lie for investment property, at cost within fair value model

text

IAS 40.78 c_Disclosure

Explanation of disposal of investment property carried at cost within fair value model

text

IAS 40.78 d (i)_Disclosure

Investment property carried at cost within fair value model, at time of sale

X _{instant, debit}

IAS 40.78 d (ii)_Disclosure

Gains (losses) on disposals of investment property carried at cost within fair value model

X _{duration, credit}

IAS 40.78 d (iii)_Disclosure

Depreciation method, investment property, cost model

text

IAS 40.79 a_Disclosure

Useful lives or depreciation rates, investment property, cost model

text

IAS 40.79 b_Disclosure

Description of investment property where fair value information is unreliable, cost model

text

IAS 40.79 e (i)_Disclosure

Explanation of why fair value cannot be reliably measured for investment property, cost model

text

IAS 40.79 e (ii)_Disclosure

Range of estimates within which fair value is likely to lie for investment property, cost model

text

IAS 40.79 e (iii)_Disclosure

[825480] Notes - Separate financial statements

Disclosure of separate financial statements [text block]

text block

IAS 27 - Disclosure_Disclosure, IFRS 12 - Objective_Disclosure

Description of nature of financial statements

text

IAS 27.17 a_Disclosure, IAS 27.16 a_Disclosure, IAS 1.51 b_Disclosure

Description of fact that exemption from consolidation has been used

text

IAS 27.16 a_Disclosure

Description of reasons why separate financial statements are prepared if not required by law

text

IAS 27.17 a_Disclosure

Name of entity whose consolidated financial statements have been produced for public use

text

IAS 27.16 a_Disclosure

Principal place of business of entity whose consolidated financial statements have been produced for public use

text

IAS 27.16 a_Disclosure

Country of incorporation of entity whose consolidated financial statements have been produced for public use

text

IAS 27.16 a_Disclosure

Address where consolidated financial statements are obtainable

text

IAS 27.16 a_Disclosure

Disclosure of subsidiaries [text block]

text block

IAS 27.16 b_Disclosure, IFRS 12.B4 a_Disclosure, IAS 27.17 b_Disclosure

Disclosure of subsidiaries [abstract]

Disclosure of subsidiaries [table]

table

IAS 27.16 b_Disclosure, IFRS 12.B4 a_Disclosure, IAS 27.17 b_Disclosure

Subsidiaries [axis]

axis

IFRS 12.B4 a_Disclosure, IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure

Entity's total for subsidiaries [member]

member [default]

IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure, IFRS 12.B4 a_Disclosure

Subsidiaries [member]

member

IAS 24.19 c_Disclosure, IFRS 12.B4 a_Disclosure, IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure

Disclosure of subsidiaries [line items]

line items

Name of subsidiary

text

IAS 27.16 b (i)_Disclosure, IFRS 12.12 a_Disclosure, IFRS 12.19B a_Disclosure, IAS 27.17 b (i)_Disclosure

Principal place of business of subsidiary

text

IFRS 12.12 b_Disclosure, IAS 27.16 b (ii)_Disclosure, IAS 27.17 b (ii)_Disclosure, IFRS 12.19B b_Disclosure

Country of incorporation of subsidiary

text

IFRS 12.19B b_Disclosure, IAS 27.16 b (ii)_Disclosure, IFRS 12.12 b_Disclosure, IAS 27.17 b (ii)_Disclosure

Proportion of ownership interest in subsidiary

X.XX

IAS 27.16 b (iii)_Disclosure, IFRS 12.19B c_Disclosure, IAS 27.17 b (iii)_Disclosure

Proportion of voting rights held in subsidiary

X.XX

IAS 27.16 b (iii)_Disclosure, IFRS 12.19B c_Disclosure, IAS 27.17 b (iii)_Disclosure

Disclosure of joint ventures [text block]

text block

IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure, IFRS 12.B4 b_Disclosure

Disclosure of joint ventures [abstract]

Disclosure of joint ventures [table]

table

IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure, IFRS 12.B4 b_Disclosure

Joint ventures [axis]

axis

IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure, IFRS 12.B4 b_Disclosure

Entity's total for joint ventures [member]

member [default]

IFRS 12.B4 b_Disclosure, IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure

Joint ventures [member]

member

IAS 27.17 b_Disclosure, IFRS 12.B4 b_Disclosure, IAS 27.16 b_Disclosure

Disclosure of joint ventures [line items]

line items

Name of joint venture

text

IFRS 12.21 a (i)_Disclosure, IAS 27.17 b (i)_Disclosure, IAS 27.16 b (i)_Disclosure

Principal place of business of joint venture

text

IAS 27.16 b (ii)_Disclosure, IAS 27.17 b (ii)_Disclosure, IFRS 12.21 a (iii)_Disclosure

Country of incorporation of joint venture

text

IAS 27.16 b (ii)_Disclosure, IFRS 12.21 a (iii)_Disclosure, IAS 27.17 b (ii)_Disclosure

Proportion of ownership interest in joint venture

X.XX

IAS 27.16 b (iii)_Disclosure, IAS 27.17 b (iii)_Disclosure, IFRS 12.21 a (iv)_Disclosure

Proportion of voting rights held in joint venture

X.XX

IAS 27.17 b (iii)_Disclosure, IAS 27.16 b (iii)_Disclosure, IFRS 12.21 a (iv)_Disclosure

Disclosure of associates [text block]

text block

IFRS 12.B4 d_Disclosure, IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure

Disclosure of associates [abstract]

Disclosure of associates [table]

table

IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure, IFRS 12.B4 d_Disclosure

Associates [axis]

axis

IFRS 12.B4 d_Disclosure, IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure

Entity's total for associates [member]

member [default]

IAS 27.17 b_Disclosure, IFRS 12.B4 d_Disclosure, IAS 27.16 b_Disclosure

Associates [member]

member

IAS 27.17 b_Disclosure, IFRS 12.B4 d_Disclosure, IAS 27.16 b_Disclosure, IAS 24.19 d_Disclosure

Disclosure of associates [line items]

line items

Name of associate

text

IAS 27.16 b (i)_Disclosure, IFRS 12.21 a (i)_Disclosure, IAS 27.17 b (i)_Disclosure

Principal place of business of associate

text

IFRS 12.21 a (iii)_Disclosure, IAS 27.16 b (ii)_Disclosure, IAS 27.17 b (ii)_Disclosure

Country of incorporation of associate

text

IAS 27.17 b (ii)_Disclosure, IAS 27.16 b (ii)_Disclosure, IFRS 12.21 a (iii)_Disclosure

Proportion of ownership interest in associate

X.XX

IAS 27.16 b (iii)_Disclosure, IAS 27.17 b (iii)_Disclosure, IFRS 12.21 a (iv)_Disclosure

Proportion of voting rights held in associate

X.XX

IAS 27.16 b (iii)_Disclosure, IFRS 12.21 a (iv)_Disclosure, IAS 27.17 b (iii)_Disclosure

Method used to account for investments in subsidiaries

text

IAS 27.16 c_Disclosure, IAS 27.17 c_Disclosure

Method used to account for investments in joint ventures

text

IAS 27.16 c_Disclosure, IAS 27.17 c_Disclosure

Method used to account for investments in associates

text

IAS 27.17 c_Disclosure, IAS 27.16 c_Disclosure

Statement that investment entity prepares separate financial statements as its only financial statements

text

IAS 27.16A_Disclosure

Description of identification of financial statements to which separate financial statements relate

text

IAS 27.17_Disclosure

Identification of unadjusted comparative information

text

Statement that unadjusted comparative information has been prepared on different basis

text

Explanation of basis of preparation of unadjusted comparative information

text

[825700] Notes - Interests in other entities

Disclosure of interests in other entities [text block]

text block

IFRS 12.1_Disclosure

Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]

text block

IFRS 12.7_Disclosure

Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights

text

IFRS 12.9 a_Example

Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights

text

IFRS 12.9 b_Example

Description of significant judgements and assumptions made in determining that entity is agent or principal

text

IFRS 12.9 c_Example

Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent

text

IFRS 12.9 d_Example

Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent

text

IFRS 12.9 e_Example

Disclosure of how entity aggregated interests in similar entities [text block]

text block

IFRS 12.B3_Disclosure

Disclosure of interests in subsidiaries [text block]

text block

IFRS 12.2 b (i)_Disclosure

Disclosure of composition of group [text block]

text block

IFRS 12.10 a (i)_Disclosure

Disclosure of subsidiaries [text block]

text block

IAS 27.16 b_Disclosure, IFRS 12.B4 a_Disclosure, IAS 27.17 b_Disclosure

Disclosure of subsidiaries [abstract]

Disclosure of subsidiaries [table]

table

IAS 27.16 b_Disclosure, IFRS 12.B4 a_Disclosure, IAS 27.17 b_Disclosure

Subsidiaries [axis]

axis

IFRS 12.B4 a_Disclosure, IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure

Entity's total for subsidiaries [member]

member [default]

IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure, IFRS 12.B4 a_Disclosure

Subsidiaries [member]

member

IAS 24.19 c_Disclosure, IFRS 12.B4 a_Disclosure, IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure

Subsidiaries with material non-controlling interests [member]

member

IFRS 12.12_Disclosure

Disclosure of subsidiaries [line items]

line items

Name of subsidiary

text

IAS 27.16 b (i)_Disclosure, IFRS 12.12 a_Disclosure, IFRS 12.19B a_Disclosure, IAS 27.17 b (i)_Disclosure

Principal place of business of subsidiary

text

IFRS 12.12 b_Disclosure, IAS 27.16 b (ii)_Disclosure, IAS 27.17 b (ii)_Disclosure, IFRS 12.19B b_Disclosure

Country of incorporation of subsidiary

text

IFRS 12.19B b_Disclosure, IAS 27.16 b (ii)_Disclosure, IFRS 12.12 b_Disclosure, IAS 27.17 b (ii)_Disclosure

Proportion of ownership interests held by non-controlling interests

X.XX

IFRS 12.12 c_Disclosure

Proportion of voting rights held by non-controlling interests

X.XX

IFRS 12.12 d_Disclosure

Profit (loss), attributable to non-controlling interests

X _{duration, credit}

IFRS 12.12 e_Disclosure, IAS 1.81B a (i)_Disclosure

Non-controlling interests

X _{instant, credit}

IAS 1.54 q_Disclosure, IFRS 12.12 f_Disclosure, IFRS 10.22_Disclosure

Dividends paid to non-controlling interests

X _{duration, credit}

IFRS 12.B10 a_Disclosure

Current assets

X _{instant, debit}

IAS 1.66_Disclosure, IFRS 12.B10 b_Example, IFRS 12.B12 b (i)_Disclosure

Non-current assets

X _{instant, debit}

IAS 1.66_Disclosure, IFRS 12.B12 b (ii)_Disclosure, IFRS 12.B10 b_Example

Current liabilities

X _{instant, credit}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iii)_Disclosure

Non-current liabilities

X _{instant, credit}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iv)_Disclosure

Revenue

X _{duration, credit}

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

Comprehensive income

X _{duration, credit}

IFRS 1.32 a (ii)_Disclosure, IFRS 12.B10 b_Example, IFRS 1.24 b_Disclosure, IAS 1.81A c_Disclosure, IAS 1.106 a_Disclosure, IFRS 12.B12 b (ix)_Disclosure

Date of end of reporting period of financial statements of subsidiary

yyyy-mm-dd

IFRS 12.11 a_Disclosure

Description of reason why using different reporting date or period for subsidiary

text

IFRS 12.11 b_Disclosure

Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group

text

IFRS 12.13 a_Disclosure

Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group

text

IFRS 12.13 b_Disclosure

Assets to which significant restrictions apply

X _{instant, debit}

IFRS 12.13 c_Disclosure

Liabilities to which significant restrictions apply

X _{instant, credit}

IFRS 12.13 c_Disclosure

Disclosure of information about consolidated structured entities [text block]

text block

IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Disclosure of information about consolidated structured entities [abstract]

Disclosure of information about consolidated structured entities [table]

table

IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Consolidated structured entities [axis]

axis

IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Entity's total for consolidated structured entities [member]

member [default]

IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Consolidated structured entities [member]

member

IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities_Disclosure

Disclosure of information about consolidated structured entities [line items]

line items

Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity

text

IFRS 12.14_Disclosure, IFRS 12.B26 a_Example

Description of type of support provided to structured entity without having contractual obligation to do so

text

IFRS 12.30 a_Disclosure, IFRS 12.15 a_Disclosure

Support provided to structured entity without having contractual obligation to do so

X _duration

IFRS 12.30 a_Disclosure, IFRS 12.15 a_Disclosure

Description of reasons for providing support to structured entity without having contractual obligation to do so

text

IFRS 12.30 b_Disclosure, IFRS 12.15 b_Disclosure

Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control

text

IFRS 12.16_Disclosure

Description of intentions to provide support to structured entity

text

IFRS 12.31_Disclosure, IFRS 12.17_Disclosure

Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]

text block

IFRS 12.18_Disclosure

Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent

X _{duration, credit}

IFRS 12.18_Disclosure

Gains (losses) recognised when control of subsidiary is lost

X _{duration, credit}

IFRS 12.19_Disclosure

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary

X _{duration, credit}

IFRS 12.19 a_Disclosure

Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost

text

IFRS 12.19 b_Disclosure

Disclosure of interests in associates [text block]

text block

IFRS 12.2 b (ii)_Disclosure

Disclosure of associates [text block]

text block

IFRS 12.B4 d_Disclosure, IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure

Disclosure of associates [abstract]

Disclosure of associates [table]

table

IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure, IFRS 12.B4 d_Disclosure

Associates [axis]

axis

IFRS 12.B4 d_Disclosure, IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure

Entity's total for associates [member]

member [default]

IAS 27.17 b_Disclosure, IFRS 12.B4 d_Disclosure, IAS 27.16 b_Disclosure

Associates [member]

member

IAS 27.17 b_Disclosure, IFRS 12.B4 d_Disclosure, IAS 27.16 b_Disclosure, IAS 24.19 d_Disclosure

Aggregated individually immaterial associates [member]

member

IFRS 12.21 c (ii)_Disclosure

Disclosure of associates [line items]

line items

Name of associate

text

IAS 27.16 b (i)_Disclosure, IFRS 12.21 a (i)_Disclosure, IAS 27.17 b (i)_Disclosure

Description of nature of entity's relationship with associate

text

IFRS 12.21 a (ii)_Disclosure

Principal place of business of associate

text

IFRS 12.21 a (iii)_Disclosure, IAS 27.16 b (ii)_Disclosure, IAS 27.17 b (ii)_Disclosure

Country of incorporation of associate

text

IAS 27.17 b (ii)_Disclosure, IAS 27.16 b (ii)_Disclosure, IFRS 12.21 a (iii)_Disclosure

Proportion of ownership interest in associate

X.XX

IAS 27.16 b (iii)_Disclosure, IAS 27.17 b (iii)_Disclosure, IFRS 12.21 a (iv)_Disclosure

Proportion of voting rights held in associate

X.XX

IAS 27.16 b (iii)_Disclosure, IFRS 12.21 a (iv)_Disclosure, IAS 27.17 b (iii)_Disclosure

Description of whether investment in associate is measured using equity method or at fair value

text

IFRS 12.21 b (i)_Disclosure

Description of basis of preparation of summarised financial information of associate

text

IFRS 12.B15_Disclosure

Dividends received

X _{duration, debit}

IFRS 12.B12 a_Disclosure

Current assets

X _{instant, debit}

IAS 1.66_Disclosure, IFRS 12.B10 b_Example, IFRS 12.B12 b (i)_Disclosure

Non-current assets

X _{instant, debit}

IAS 1.66_Disclosure, IFRS 12.B12 b (ii)_Disclosure, IFRS 12.B10 b_Example

Current liabilities

X _{instant, credit}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iii)_Disclosure

Non-current liabilities

X _{instant, credit}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iv)_Disclosure

Revenue

X _{duration, credit}

Profit (loss) from continuing operations

X _{duration, credit}

IFRS 8.23_Disclosure, IFRS 12.B12 b (vi)_Disclosure, IAS 1.81A a_Disclosure, IFRS 8.28 b_Disclosure

Profit (loss) from discontinued operations

X _{duration, credit}

IFRS 5.33 a_Disclosure, IAS 1.82 ea_Disclosure, IFRS 12.B12 b (vii)_Disclosure

Other comprehensive income

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.106 d (ii)_Disclosure, IFRS 12.B12 b (viii)_Disclosure, IAS 1.81A b_Disclosure

Comprehensive income

X _{duration, credit}

IFRS 1.32 a (ii)_Disclosure, IFRS 12.B10 b_Example, IFRS 1.24 b_Disclosure, IAS 1.81A c_Disclosure, IAS 1.106 a_Disclosure, IFRS 12.B12 b (ix)_Disclosure

Fair value of investments in associates for which there are quoted market prices

X _{instant, debit}

IFRS 12.21 b (iii)_Disclosure

Investments accounted for using equity method

X _{instant, debit}

IAS 1.54 e_Disclosure, IFRS 12.B16_Disclosure, IFRS 8.24 a_Disclosure

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

X _{duration, credit}

IFRS 12.B16 a_Disclosure

Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method

X _{duration, credit}

IFRS 12.B16 b_Disclosure

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

X _{duration, credit}

IAS 1.91 a_Disclosure, IFRS 12.B16 c_Disclosure

Share of total comprehensive income of associates and joint ventures accounted for using equity method

X _{duration, credit}

IFRS 12.B16 d_Disclosure

Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]

text block

IFRS 12.B14 b_Disclosure

Description of nature and extent of significant restrictions on transfer of funds to entity

text

IFRS 12.22 a_Disclosure, IFRS 12.19D a_Disclosure

Date of end of reporting period of financial statements of associate

yyyy-mm-dd

IFRS 12.22 b (i)_Disclosure

Description of reason why using different reporting date or period for associate

text

IFRS 12.22 b (ii)_Disclosure

Unrecognised share of losses of associates

X _{duration, debit}

IFRS 12.22 c_Disclosure

Cumulative unrecognised share of losses of associates

X _{instant, credit}

IFRS 12.22 c_Disclosure

Contingent liabilities incurred in relation to interests in associates

X _{instant, credit}

IFRS 12.23 b_Disclosure

Share of contingent liabilities of associates incurred jointly with other investors

X _{instant, credit}

IFRS 12.23 b_Disclosure

Disclosure of interests in joint arrangements [text block]

text block

IFRS 12.2 b (ii)_Disclosure

Disclosure of joint operations [text block]

text block

IFRS 12.B4 c_Disclosure

Disclosure of joint operations [abstract]

Disclosure of joint operations [table]

table

IFRS 12.B4 c_Disclosure

Joint operations [axis]

axis

IFRS 12.B4 c_Disclosure

Entity's total for joint operations [member]

member [default]

IFRS 12.B4 c_Disclosure

Joint operations [member]

member

IFRS 12.B4 c_Disclosure

Disclosure of joint operations [line items]

line items

Name of joint operation

text

IFRS 12.21 a (i)_Disclosure

Description of nature of entity's relationship with joint operation

text

IFRS 12.21 a (ii)_Disclosure

Principal place of business of joint operation

text

IFRS 12.21 a (iii)_Disclosure

Country of incorporation of joint operation

text

IFRS 12.21 a (iii)_Disclosure

Proportion of ownership interest in joint operation

X.XX

IFRS 12.21 a (iv)_Disclosure

Proportion of voting rights held in joint operation

X.XX

IFRS 12.21 a (iv)_Disclosure

Disclosure of joint ventures [text block]

text block

IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure, IFRS 12.B4 b_Disclosure

Disclosure of joint ventures [abstract]

Disclosure of joint ventures [table]

table

IAS 27.17 b_Disclosure, IAS 27.16 b_Disclosure, IFRS 12.B4 b_Disclosure

Joint ventures [axis]

axis

IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure, IFRS 12.B4 b_Disclosure

Entity's total for joint ventures [member]

member [default]

IFRS 12.B4 b_Disclosure, IAS 27.16 b_Disclosure, IAS 27.17 b_Disclosure

Joint ventures [member]

member

IAS 27.17 b_Disclosure, IFRS 12.B4 b_Disclosure, IAS 27.16 b_Disclosure

Aggregated individually immaterial joint ventures [member]

member

IFRS 12.21 c (i)_Disclosure

Disclosure of joint ventures [line items]

line items

Name of joint venture

text

IFRS 12.21 a (i)_Disclosure, IAS 27.17 b (i)_Disclosure, IAS 27.16 b (i)_Disclosure

Description of nature of entity's relationship with joint venture

text

IFRS 12.21 a (ii)_Disclosure

Principal place of business of joint venture

text

IAS 27.16 b (ii)_Disclosure, IAS 27.17 b (ii)_Disclosure, IFRS 12.21 a (iii)_Disclosure

Country of incorporation of joint venture

text

IAS 27.16 b (ii)_Disclosure, IFRS 12.21 a (iii)_Disclosure, IAS 27.17 b (ii)_Disclosure

Proportion of ownership interest in joint venture

X.XX

IAS 27.16 b (iii)_Disclosure, IAS 27.17 b (iii)_Disclosure, IFRS 12.21 a (iv)_Disclosure

Proportion of voting rights held in joint venture

X.XX

IAS 27.17 b (iii)_Disclosure, IAS 27.16 b (iii)_Disclosure, IFRS 12.21 a (iv)_Disclosure

Description of whether investment in joint venture is measured using equity method or at fair value

text

IFRS 12.21 b (i)_Disclosure

Description of basis of preparation of summarised financial information of joint venture

text

IFRS 12.B15_Disclosure

Dividends received

X _{duration, debit}

IFRS 12.B12 a_Disclosure

Current assets

X _{instant, debit}

IAS 1.66_Disclosure, IFRS 12.B10 b_Example, IFRS 12.B12 b (i)_Disclosure

Non-current assets

X _{instant, debit}

IAS 1.66_Disclosure, IFRS 12.B12 b (ii)_Disclosure, IFRS 12.B10 b_Example

Current liabilities

X _{instant, credit}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iii)_Disclosure

Non-current liabilities

X _{instant, credit}

IFRS 12.B10 b_Example, IAS 1.69_Disclosure, IFRS 12.B12 b (iv)_Disclosure

Revenue

X _{duration, credit}

Profit (loss) from continuing operations

X _{duration, credit}

IFRS 8.23_Disclosure, IFRS 12.B12 b (vi)_Disclosure, IAS 1.81A a_Disclosure, IFRS 8.28 b_Disclosure

Profit (loss) from discontinued operations

X _{duration, credit}

IFRS 5.33 a_Disclosure, IAS 1.82 ea_Disclosure, IFRS 12.B12 b (vii)_Disclosure

Other comprehensive income

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.106 d (ii)_Disclosure, IFRS 12.B12 b (viii)_Disclosure, IAS 1.81A b_Disclosure

Comprehensive income

X _{duration, credit}

IFRS 1.32 a (ii)_Disclosure, IFRS 12.B10 b_Example, IFRS 1.24 b_Disclosure, IAS 1.81A c_Disclosure, IAS 1.106 a_Disclosure, IFRS 12.B12 b (ix)_Disclosure

Cash and cash equivalents

X _{instant, debit}

IAS 1.54 i_Disclosure, IAS 7.45_Disclosure, IFRS 12.B13 a_Disclosure

Other current financial liabilities

X _{instant, credit}

IFRS 12.B13 b_Disclosure, IAS 1.54 m_Disclosure

Other non-current financial liabilities

X _{instant, credit}

IAS 1.54 m_Disclosure, IFRS 12.B13 c_Disclosure

Depreciation and amortisation expense

X _{duration, debit}

IAS 1.104_Disclosure, IFRS 12.B13 d_Disclosure, IFRS 8.28 e_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.23 e_Disclosure

Interest income

X _{duration, credit}

~~IAS 18.35 b (iii)_Disclosure,~~ IFRS 8.23 c_Disclosure, IFRS 8.28 e_Disclosure, IFRS 12.B13 e_Disclosure, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (iii)_Disclosure

Interest expense

X _{duration, debit}

IFRS 8.23 d_Disclosure, IFRS 8.28 e_Disclosure, IFRS 12.B13 f_Disclosure

Tax expense (income), continuing operations

X _{duration, debit}

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

Fair value of investments in joint ventures for which there are quoted market prices

X _{instant, debit}

IFRS 12.21 b (iii)_Disclosure

Investments accounted for using equity method

X _{instant, debit}

IAS 1.54 e_Disclosure, IFRS 12.B16_Disclosure, IFRS 8.24 a_Disclosure

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

X _{duration, credit}

IFRS 12.B16 a_Disclosure

Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method

X _{duration, credit}

IFRS 12.B16 b_Disclosure

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

X _{duration, credit}

IAS 1.91 a_Disclosure, IFRS 12.B16 c_Disclosure

Share of total comprehensive income of associates and joint ventures accounted for using equity method

X _{duration, credit}

IFRS 12.B16 d_Disclosure

Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]

text block

IFRS 12.B14 b_Disclosure

Description of nature and extent of significant restrictions on transfer of funds to entity

text

IFRS 12.22 a_Disclosure, IFRS 12.19D a_Disclosure

Date of end of reporting period of financial statements of joint venture

yyyy-mm-dd

IFRS 12.22 b (i)_Disclosure

Description of reason why using different reporting date or period for joint venture

text

IFRS 12.22 b (ii)_Disclosure

Unrecognised share of losses of joint ventures

X _{duration, debit}

IFRS 12.22 c_Disclosure

Cumulative unrecognised share of losses of joint ventures

X _{instant, credit}

IFRS 12.22 c_Disclosure

Commitments in relation to joint ventures

X _{instant, credit}

IFRS 12.23 a_Disclosure

Contingent liabilities incurred in relation to interests in joint ventures

X _{instant, credit}

IFRS 12.23 b_Disclosure

Share of contingent liabilities of joint ventures incurred jointly with other investors

X _{instant, credit}

IFRS 12.23 b_Disclosure

Disclosure of interests in unconsolidated structured entities [text block]

text block

IFRS 12.2 b (iii)_Disclosure

Disclosure of unconsolidated structured entities [text block]

text block

IFRS 12.B4 e_Disclosure

Disclosure of unconsolidated structured entities [abstract]

Disclosure of unconsolidated structured entities [table]

table

IFRS 12.B4 e_Disclosure

Unconsolidated structured entities [axis]

axis

IFRS 12.B4 e_Disclosure

Entity's total for unconsolidated structured entities [member]

member [default]

IFRS 12.B4 e_Disclosure

Unconsolidated structured entities [member]

member

IFRS 12.B4 e_Disclosure

Securitisation vehicles [member]

member

IFRS 12.B23 a_Example

Asset-backed financings [member]

member

IFRS 12.B23 b_Example

Investment funds [member]

member

IFRS 12.B23 c_Example

Disclosure of unconsolidated structured entities [line items]

line items

Disclosure of information about interests in structured entity [text block]

text block

IFRS 12.26_Disclosure

Description of how entity determined which structured entities it sponsored

text

IFRS 12.27 a_Disclosure

Income from structured entities

X _{duration, credit}

IFRS 12.27 b_Disclosure

Description of types of income from structured entities

text

IFRS 12.B26 c_Example, IFRS 12.27 b_Disclosure

Assets transferred to structured entities, at time of transfer

X _{duration, credit}

IFRS 12.27 c_Disclosure

Assets recognised in entity's financial statements in relation to structured entities

X _{instant, debit}

IFRS 12.29 a_Disclosure

Liabilities recognised in entity's financial statements in relation to structured entities

X _{instant, credit}

IFRS 12.29 a_Disclosure

Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised

text

IFRS 12.29 b_Disclosure

Maximum exposure to loss from interests in structured entities

X _instant

IFRS 12.29 c_Disclosure

Information about how maximum exposure to loss from interests in structured entities is determined

text

IFRS 12.29 c_Disclosure

Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified

text

IFRS 12.29 c_Disclosure

Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities

text

IFRS 12.29 d_Disclosure

Description of type of support provided to structured entity without having contractual obligation to do so

text

IFRS 12.30 a_Disclosure, IFRS 12.15 a_Disclosure

Support provided to structured entity without having contractual obligation to do so

X _duration

IFRS 12.30 a_Disclosure, IFRS 12.15 a_Disclosure

Description of reasons for providing support to structured entity without having contractual obligation to do so

text

IFRS 12.30 b_Disclosure, IFRS 12.15 b_Disclosure

Description of intentions to provide support to structured entity

text

IFRS 12.31_Disclosure, IFRS 12.17_Disclosure

Additional information about nature of and changes in risks associated with interests in structured entities [text block]

text block

IFRS 12.B25_Disclosure

Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity

text

IFRS 12.14_Disclosure, IFRS 12.B26 a_Example

Losses incurred in relation to interests in structured entities

X _{duration, debit}

IFRS 12.B26 b_Example

Description of whether entity is required to absorb losses of structured entities before other parties

text

IFRS 12.B26 d_Example

Maximum limit of losses of structured entities which entity is required to absorb before other parties

X _{instant, credit}

IFRS 12.B26 d_Example

Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block]

text block

IFRS 12.B26 d_Example

Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]

text block

IFRS 12.B26 e_Example

Description of difficulties structured entity experienced in financing its activities

text

IFRS 12.B26 f_Example

Disclosure of forms of funding of structured entity and their weighted-average life [text block]

text block

IFRS 12.B26 g_Example

Disclosure of investment entities [text block]

text block

IFRS 12 - Investment entity status_Disclosure

Information about significant judgements and assumptions made in determining that entity is investment entity

text

IFRS 12.9A_Disclosure

Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics

text

IFRS 12.9A_Disclosure

Description of change of investment entity status

text

IFRS 12.9B_Disclosure

Description of reasons for change of investment entity status

text

IFRS 12.9B_Disclosure

Disclosure of effect of change of investment entity status on financial statements [text block]

text block

IFRS 12.9B_Disclosure

Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status

X _{instant, debit}

IFRS 12.9B a_Disclosure

Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status

X _{duration, credit}

IFRS 12.9B b_Disclosure

Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised

text

IFRS 12.9B c_Disclosure

Statement that investment entity is required to apply exception from consolidation

text

IFRS 12.19A_Disclosure

Disclosure of information about unconsolidated subsidiaries [text block]

text block

IFRS 12.19B_Disclosure

Disclosure of information about unconsolidated subsidiaries [abstract]

Disclosure of information about unconsolidated subsidiaries [table]

table

IFRS 12.19B_Disclosure

Unconsolidated subsidiaries [axis]

axis

IFRS 12.19B_Disclosure

Entity's total for unconsolidated subsidiaries [member]

member [default]

IFRS 12.19B_Disclosure

Unconsolidated subsidiaries [member]

member

IFRS 12.19B_Disclosure

Unconsolidated subsidiaries that investment entity controls directly [member]

member

IFRS 12.19B_Disclosure

Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]

member

IFRS 12.19C_Disclosure

Disclosure of information about unconsolidated subsidiaries [line items]

line items

Name of subsidiary

text

IAS 27.16 b (i)_Disclosure, IFRS 12.12 a_Disclosure, IFRS 12.19B a_Disclosure, IAS 27.17 b (i)_Disclosure

Principal place of business of subsidiary

text

IFRS 12.12 b_Disclosure, IAS 27.16 b (ii)_Disclosure, IAS 27.17 b (ii)_Disclosure, IFRS 12.19B b_Disclosure

Country of incorporation of subsidiary

text

IFRS 12.19B b_Disclosure, IAS 27.16 b (ii)_Disclosure, IFRS 12.12 b_Disclosure, IAS 27.17 b (ii)_Disclosure

Proportion of ownership interest in subsidiary

X.XX

IAS 27.16 b (iii)_Disclosure, IFRS 12.19B c_Disclosure, IAS 27.17 b (iii)_Disclosure

Proportion of voting rights held in subsidiary

X.XX

IAS 27.16 b (iii)_Disclosure, IFRS 12.19B c_Disclosure, IAS 27.17 b (iii)_Disclosure

Description of nature and extent of significant restrictions on transfer of funds to entity

text

IFRS 12.22 a_Disclosure, IFRS 12.19D a_Disclosure

Description of current commitments or intentions to provide support to subsidiary

text

IFRS 12.19D b_Disclosure

Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

text

IFRS 12.19E a_Disclosure

Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

X _duration

IFRS 12.19E a_Disclosure

Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

text

IFRS 12.19E b_Disclosure

Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]

text block

IFRS 12.19F_Disclosure

Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]

Disclosure of information about unconsolidated structured entities controlled by investment entity [table]

table

IFRS 12.19F_Disclosure

Unconsolidated structured entities controlled by investment entity [axis]

axis

IFRS 12.19F_Disclosure

Unconsolidated structured entities controlled by investment entity [member]

member [default]

IFRS 12.19F_Disclosure

Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]

line items

Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity

text

IFRS 12.19F_Disclosure

Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity

text

IFRS 12.19G_Disclosure

Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method

text

IFRS 11.C4_Disclosure

Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method

X _{instant, credit}

IFRS 11.C4_Disclosure

Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]

text block

IFRS 11.C5_Disclosure

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]

text block

IFRS 11.C10_Disclosure

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]

text block

IFRS 11.C12 b_Disclosure

Identification of unadjusted comparative information

text

Statement that unadjusted comparative information has been prepared on different basis

text

Explanation of basis of preparation of unadjusted comparative information

text

[825900] Notes - Non-current asset held for sale and discontinued operations

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

text block

IFRS 5 - Presentation and disclosure_Disclosure

Revenue, discontinued operations

X _{duration, credit}

IFRS 5.33 b (i)_Disclosure

Expenses, discontinued operations

X _{duration, debit}

IFRS 5.33 b (i)_Disclosure

Profit (loss) before tax, discontinued operations

X _{duration, credit}

IFRS 5.33 b (i)_Disclosure

Tax expense relating to profit (loss) from ordinary activities of discontinued operations

X _{duration, debit}

IAS 12.81 h (ii)_Disclosure, IFRS 5.33 b (ii)_Disclosure

Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation

X _{duration, credit}

IFRS 5.33 b (iii)_Disclosure

Tax expense relating to gain (loss) on discontinuance

X _{duration, debit}

IFRS 5.33 b (iv)_Disclosure, IAS 12.81 h (i)_Disclosure

Cash flows from continuing and discontinued operations [abstract]

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

Net cash flows from (used in) operating activities, continuing operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) operating activities, discontinued operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

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

Net cash flows from (used in) investing activities, continuing operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) investing activities, discontinued operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) investing activities

X _{duration, debit}

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

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

Net cash flows from (used in) financing activities, continuing operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) financing activities, discontinued operations

X _{duration, debit}

IFRS 5.33 c_Disclosure

Net cash flows from (used in) financing activities

X _{duration, debit}

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

Increase (decrease) in cash and cash equivalents, discontinued operations

X _{duration, debit}

IFRS 5.33 c_{Common practice}

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

Explanation of nature and adjustments to amounts previously presented in discontinued operations

text

IFRS 5.35_Disclosure

Description of non-current asset or disposal group held for sale which were sold or reclassified

text

IFRS 5.41 a_Disclosure

Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing

text

IFRS 5.41 b_Disclosure

Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell

X _{duration, credit}

IFRS 5.41 c_Disclosure

Description of segment in which non-current asset or disposal group held for sale is presented

text

IFRS 5.41 d_Disclosure

Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period

text

IFRS 5.42_Disclosure

Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period

text

IFRS 5.42_Disclosure

Description of changes in plan to sell non-current asset or disposal group held for sale

text

IFRS 5.42_Disclosure

[826380] Notes - Inventories

Disclosure of inventories [text block]

text block

IAS 2 - Disclosure_Disclosure

Description of accounting policy for measuring inventories [text block]

text block

IAS 2.36 a_Disclosure

Description of inventory cost formulas

text

IAS 2.36 a_Disclosure

Inventories, at fair value less costs to sell

X _{instant, debit}

IAS 2.36 c_Disclosure

Inventory write-down

X _duration

IAS 2.36 e_Disclosure, IAS 1.98 a_Disclosure

Reversal of inventory write-down

X _duration

IAS 2.36 f_Disclosure, IAS 1.98 a_Disclosure

Description of circumstances leading to reversals of inventory write-down

text

IAS 2.36 g_Disclosure

Cost of inventories recognised as expense during period

X _{duration, debit}

IAS 2.36 d_Disclosure

Inventories pledged as security for liabilities

X _{instant, debit}

IAS 2.36 h_Disclosure

[827570] Notes - Other provisions, contingent liabilities and contingent assets

Disclosure of other provisions, contingent liabilities and contingent assets [text block]

text block

IAS 37 - Disclosure_Disclosure

Disclosure of other provisions [text block]

text block

IAS 37.84_Disclosure

Disclosure of other provisions [abstract]

Disclosure of other provisions [table]

table

IAS 37.84_Disclosure

Classes of other provisions [axis]

axis

IAS 37.84_Disclosure

Other provisions [member]

member [default]

IAS 37.84_Disclosure

Warranty provision [member]

member

IAS 37 - Example 1 Warranties_Disclosure

Restructuring provision [member]

member

IAS 37.70_Example

Legal proceedings provision [member]

member

IAS 37 - Example 10 A court case_Example

Refunds provision [member]

member

IAS 37 - Example 4 Refunds policy_Example

Onerous contracts provision [member]

member

IAS 37 - Example 8 An onerous contract_Example

Provision for decommissioning, restoration and rehabilitation costs [member]

member

IAS 37 - D Examples: disclosures_Example

Other environment related provision [member]

member

IAS 37.84_{Common practice}

Provision for credit commitments [member]

member

IAS 37.84_{Common practice}

Provision for taxes other than income tax [member]

member

IAS 37.84_{Common practice}

Miscellaneous other provisions [member]

member

IAS 37.84_Disclosure

Disclosure of other provisions [line items]

line items

Reconciliation of changes in other provisions [abstract]

Other provisions at beginning of period

X _{instant, credit}

IAS 37.84 a_Disclosure, IAS 1.78 d_Disclosure

Changes in other provisions [abstract]

Additional provisions, other provisions [abstract]

New provisions, other provisions

X _{duration, credit}

IAS 37.84 b_{Common practice}

Increase in existing provisions, other provisions

X _{duration, credit}

IAS 37.84 b_Disclosure

Total additional provisions, other provisions

X _{duration, credit}

IAS 37.84 b_Disclosure

Acquisitions through business combinations, other provisions

X _{duration, credit}

IAS 37.84_{Common practice}

Provision used, other provisions

(X) _{duration, debit}

IAS 37.84 c_Disclosure

Unused provision reversed, other provisions

(X) _{duration, debit}

IAS 37.84 d_Disclosure

Increase through adjustments arising from passage of time, other provisions

X _{duration, credit}

IAS 37.84 e_Disclosure

Increase (decrease) through change in discount rate, other provisions

X _{duration, credit}

IAS 37.84 e_Disclosure

Increase (decrease) through net exchange differences, other provisions

X _{duration, credit}

IAS 37.84_{Common practice}

Decrease through loss of control of subsidiary, other provisions

(X) _{duration, debit}

IAS 37.84_{Common practice}

Increase (decrease) through transfers and other changes, other provisions

X _{duration, credit}

IAS 37.84_{Common practice}

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

(X) _{duration, debit}

IAS 37.84_{Common practice}

Total increase (decrease) in other provisions

X _{duration, credit}

IAS 37.84_Disclosure

Other provisions at end of period

X _{instant, credit}

IAS 37.84 a_Disclosure, IAS 1.78 d_Disclosure

Description of nature of obligation, other provisions

text

IAS 37.85 a_Disclosure

Description of expected timing of outflows, other provisions

text

IAS 37.85 a_Disclosure

Indication of uncertainties of amount or timing of outflows, other provisions

text

IAS 37.85 b_Disclosure

Description of major assumptions made concerning future events, other provisions

text

IAS 37.85 b_Disclosure

Asset recognised for expected reimbursement, other provisions

X _{instant, debit}

IAS 37.85 c_Disclosure

Expected reimbursement, other provisions

X _{instant, debit}

IAS 37.85 c_Disclosure

Disclosure of contingent liabilities [text block]

text block

IAS 37.86_Disclosure

Disclosure of contingent liabilities [abstract]

Disclosure of contingent liabilities [table]

table

IAS 37.86_Disclosure

Classes of contingent liabilities [axis]

axis

IAS 37.86_Disclosure, IFRS 3.B67 c_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

Other environment related contingent liability [member]

member

IAS 37.88_{Common practice}

Tax contingent liability [member]

member

IAS 37.88_{Common practice}

Contingent liability for guarantees [member]

member

IAS 37.88_{Common practice}

Contingent liabilities related to joint ventures [member]

member

IAS 37.88_Example

Share of contingent liabilities of associates [member]

member

IAS 37.88_Example

Contingent liability arising from post-employment benefit obligations [member]

member

IAS 19.152_Disclosure

Other contingent liabilities [member]

member

IAS 37.88_Example

Disclosure of contingent liabilities [line items]

line items

Description of nature of obligation, contingent liabilities

text

IAS 37.86_Disclosure

Explanation of estimated financial effect of contingent liabilities

text

IAS 37.86 a_Disclosure

Estimated financial effect of contingent liabilities

X _instant

IAS 37.86 a_Disclosure

Explanation of possibility of reimbursement, contingent liabilities

text

IAS 37.86 c_Disclosure

Indication of uncertainties of amount or timing of outflows, contingent liabilities

text

IAS 37.86 b_Disclosure

Description of nature of contingent assets

text

IAS 37.89_Disclosure

Explanation of estimated financial effect of contingent assets

text

IAS 37.89_Disclosure

Estimated financial effect of contingent assets

X _instant

IAS 37.89_Disclosure

Information about contingent assets that disclosure is not practicable

text

IAS 37.91_Disclosure

Information about contingent liabilities that disclosure is not practicable

text

IAS 37.91_Disclosure

Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision

text

IAS 37.92_Disclosure

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability

text

IAS 37.92_Disclosure

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset

text

IAS 37.92_Disclosure

[831110] Notes - Revenue

Disclosure of revenue [text block]

text block

~~IAS 18 - Disclosure_Disclosure~~, IAS 1.10 e_{Common practice}, Expiry date 2017-01-01 IAS 18 - Disclosure_Disclosure

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

text block

~~IAS 18.35 a_Disclosure~~, Expiry date 2017-01-01 IAS 18.35 a_Disclosure, IAS 1.117 b_{Common practice}

[831400] Notes - Government grants

Disclosure of government grants [text block]

text block

IAS 20 - Disclosure_Disclosure

Description of accounting policy for government grants [text block]

text block

IAS 20.39 a_Disclosure

Description of nature and extent of government grants recognised in financial statements

text

IAS 20.39 b_Disclosure

Income from government grants

X _{duration, credit}

IAS 20.39 b_{Common practice}

Indication of other forms of government assistance with direct benefits for entity

text

IAS 20.39 b_Disclosure

Explanation of unfulfilled conditions and other contingencies attaching to government assistance

text

IAS 20.39 c_Disclosure

[831710] Notes - Construction contracts

Disclosure of recognised revenue from construction contracts [text block]

text block

~~IAS 11 - Disclosure_Disclosure~~, Expiry date 2017-01-01 IAS 11 - Disclosure_Disclosure

Revenue from construction contracts

X _{duration, credit}

Methods used to determine construction contract revenue recognised

text

~~IFRIC 15.20 a_Disclosure,~~ ~~IAS 11.39 b_Disclosure~~, Expiry date 2017-01-01 IFRIC 15.20 a_Disclosure, Expiry date 2017-01-01 IAS 11.39 b_Disclosure

Methods used to determine stage of completion of construction in progress

text

~~IFRIC 15.20 c_Disclosure,~~ ~~IAS 11.39 c_Disclosure~~, Expiry date 2017-01-01 IAS 11.39 c_Disclosure, Expiry date 2017-01-01 IFRIC 15.20 c_Disclosure

Costs incurred and recognised profits (less recognised losses)

X _instant

~~IAS 11.40 a_Disclosure,~~ ~~IFRIC 15.21 a_Disclosure~~, Expiry date 2017-01-01 IFRIC 15.21 a_Disclosure, Expiry date 2017-01-01 IAS 11.40 a_Disclosure

Advances received for contracts in progress

X _{instant, credit}

~~IAS 11.40 b_Disclosure,~~ ~~IFRIC 15.21 b_Disclosure~~, Expiry date 2017-01-01 IAS 11.40 b_Disclosure, Expiry date 2017-01-01 IFRIC 15.21 b_Disclosure

Retention for contracts in progress

X _{instant, debit}

~~IAS 11.40 c_Disclosure~~, Expiry date 2017-01-01 IAS 11.40 c_Disclosure

Gross amount due from customers for contract work as asset

X _{instant, debit}

~~IAS 11.42 a_Disclosure~~, Expiry date 2017-01-01 IAS 11.42 a_Disclosure

Gross amount due to customers for contract work as liability

X _{instant, credit}

~~IAS 11.42 b_Disclosure~~, Expiry date 2017-01-01 IAS 11.42 b_Disclosure

Progress billings

X _instant

~~IAS 11 - Contract disclosures_Example~~, Expiry date 2017-01-01 IAS 11 - Contract disclosures_Example

[832410] Notes - Impairment of assets

Disclosure of impairment of assets [text block]

text block

IAS 36 - Disclosure_Disclosure

Disclosure of impairment loss and reversal of impairment loss [text block]

text block

IAS 36.126_Disclosure

Disclosure of impairment loss and reversal of impairment loss [abstract]

Disclosure of impairment loss and reversal of impairment loss [table]

table

IAS 36.126_Disclosure

Classes of assets [axis]

axis

IFRS 13.93_Disclosure, IAS 36.130 d (ii)_Disclosure, IAS 17.31 a_Disclosure, IAS 36.126_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IFRS 13.93_Disclosure, IAS 36.126_Disclosure

Property, plant and equipment [member]

member

IAS 16.73_Disclosure, IAS 17.31 a_Disclosure, IAS 36.127_Example

Intangible assets other than goodwill [member]

member

IAS 36.127_Example, IAS 17.31 a_Disclosure, IAS 38.118_Disclosure

Exploration and evaluation assets [member]

member

IAS 36.127_{Common practice}

Goodwill [member]

member

IAS 36.127_Example

Investments accounted for using equity method [member]

member

IAS 36.127_{Common practice}

Non-current assets or disposal groups classified as held for sale [member]

member

IAS 36.127_{Common practice}

Other impaired assets [member]

member

IAS 36.127_Example

Financial assets, class [member]

~~member~~ member [default]

~~IAS 36.127_Example,~~ IFRS 7.6_Disclosure

Disclosure of impairment loss and reversal of impairment loss [line items]

line items

Impairment loss recognised in profit or loss

X _{duration, debit}

IAS 36.129 a_Disclosure, IAS 36.126 a_Disclosure

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included

text

IAS 36.126 a_Disclosure

Reversal of impairment loss recognised in profit or loss

X _{duration, credit}

IAS 36.129 b_Disclosure, IAS 36.126 b_Disclosure

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed

text

IAS 36.126 b_Disclosure

Impairment loss recognised in other comprehensive income

X _{duration, debit}

IAS 36.126 c_Disclosure, IAS 36.129 a_Disclosure

Reversal of impairment loss recognised in other comprehensive income

X _{duration, credit}

IAS 36.126 d_Disclosure, IAS 36.129 b_Disclosure

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]

text block

IAS 36.130_Disclosure

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]

table

IAS 36.130_Disclosure

Individual assets or cash-generating units [axis]

axis

IAS 36.130_Disclosure

Entity's total for individual assets or cash-generating units [member]

member [default]

IAS 36.130_Disclosure

Individual assets or cash-generating units [member]

member

IAS 36.130_Disclosure

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]

line items

Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses

text

IAS 36.130 a_Disclosure, IAS 36.131 b_Disclosure

Impairment loss

X _{duration, debit}

IAS 36.130 b_Disclosure, IAS 36.130 d (ii)_Disclosure

Reversal of impairment loss

X _{duration, credit}

IAS 36.130 b_Disclosure, IAS 36.130 d (ii)_Disclosure

Description of nature of individual asset

text

IAS 36.130 c (i)_Disclosure

Description of reportable segment to which individual asset belongs

text

IAS 36.130 c (ii)_Disclosure

Description of cash-generating unit

text

IAS 36.130 d (i)_Disclosure

Description of current and former way of aggregating assets

text

IAS 36.130 d (iii)_Disclosure

Description of reasons for changing way cash-generating unit is identified

text

IAS 36.130 d (iii)_Disclosure

Recoverable amount of asset or cash-generating unit

X _{instant, debit}

IAS 36.130 e_Disclosure

Information whether recoverable amount of asset is fair value less costs of disposal or value in use

text

IAS 36.130 e_Disclosure

Description of level of fair value hierarchy within which fair value measurement is categorised

text

IAS 36.130 f (i)_Disclosure, IAS 36.134 e (iiA)_Disclosure

Description of valuation techniques used to measure fair value less costs of disposal

text

IAS 36.134 e_Disclosure, IAS 36.130 f (ii)_Disclosure

Description of change in valuation technique used to measure fair value less costs of disposal

text

IAS 36.134 e (iiB)_Disclosure, IAS 36.130 f (ii)_Disclosure

Description of reasons for change in valuation technique used to measure fair value less costs of disposal

text

IAS 36.134 e (iiB)_Disclosure, IAS 36.130 f (ii)_Disclosure

Description of key assumptions on which management has based determination of fair value less costs of disposal

text

IAS 36.134 e (i)_Disclosure, IAS 36.130 f (iii)_Disclosure

Discount rate used in current measurement of fair value less costs of disposal

X.XX

IAS 36.130 f (iii)_Disclosure

Discount rate used in previous measurement of fair value less costs of disposal

X.XX

IAS 36.130 f (iii)_Disclosure

Discount rate used in current estimate of value in use

X.XX

IAS 36.130 g_Disclosure

Discount rate used in previous estimate of value in use

X.XX

IAS 36.130 g_Disclosure

Explanation of impairment loss recognised or reversed [text block]

text block

IAS 36.130 d (ii)_Disclosure

Disclosure of impairment loss recognised or reversed [abstract]

Disclosure of impairment loss recognised or reversed [table]

table

IAS 36.130 d (ii)_Disclosure

Individual assets or cash-generating units [axis]

axis

IAS 36.130_Disclosure

Entity's total for individual assets or cash-generating units [member]

member [default]

IAS 36.130_Disclosure

Individual assets or cash-generating units [member]

member

IAS 36.130_Disclosure

Classes of assets [axis]

axis

IFRS 13.93_Disclosure, IAS 36.130 d (ii)_Disclosure, IAS 17.31 a_Disclosure, IAS 36.126_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IFRS 13.93_Disclosure, IAS 36.126_Disclosure

Property, plant and equipment [member]

member

IAS 16.73_Disclosure, IAS 17.31 a_Disclosure, IAS 36.127_Example

Intangible assets other than goodwill [member]

member

IAS 36.127_Example, IAS 17.31 a_Disclosure, IAS 38.118_Disclosure

Exploration and evaluation assets [member]

member

IAS 36.127_{Common practice}

Goodwill [member]

member

IAS 36.127_Example

Investments accounted for using equity method [member]

member

IAS 36.127_{Common practice}

Non-current assets or disposal groups classified as held for sale [member]

member

IAS 36.127_{Common practice}

Other impaired assets [member]

member

IAS 36.127_Example

Financial assets, class [member]

~~member~~ member [default]

~~IAS 36.127_Example,~~ IFRS 7.6_Disclosure

Segments [axis]

axis

IAS 36.130 d (ii)_Disclosure, IFRS 8.23_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Segments [member]

member [default]

IFRS 8.28_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Reportable segments [member]

member

IFRS 8.23_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Disclosure of impairment loss recognised or reversed [line items]

line items

Impairment loss

X _{duration, debit}

IAS 36.130 b_Disclosure, IAS 36.130 d (ii)_Disclosure

Reversal of impairment loss

X _{duration, credit}

IAS 36.130 b_Disclosure, IAS 36.130 d (ii)_Disclosure

Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses

text

IAS 36.130 a_Disclosure, IAS 36.131 b_Disclosure

Explanation of main classes of assets affected by impairment losses or reversals of impairment losses

text

IAS 36.131 a_Disclosure

Unallocated goodwill

X _{instant, debit}

IAS 36.133_Disclosure

Explanation of goodwill not allocated to cash-generating unit

text

IAS 36.133_Disclosure

Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant

text

IAS 36.135_Disclosure

Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant

text

IAS 36.135_Disclosure

Disclosure of information for cash-generating units [text block]

text block

IAS 36.134_Disclosure

Disclosure of information for cash-generating units [abstract]

Disclosure of information for cash-generating units [table]

table

IAS 36.134_Disclosure

Cash-generating units [axis]

axis

IAS 36.134_Disclosure

Entity's total for cash-generating units [member]

member [default]

IAS 36.135_Disclosure, IAS 36.134_Disclosure

Cash-generating units [member]

member

IAS 36.134_Disclosure

Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]

member

IAS 36.135_Disclosure

Disclosure of information for cash-generating units [line items]

line items

Goodwill

X _{instant, debit}

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

Intangible assets with indefinite useful life

X _{instant, debit}

IAS 36.135 b_Disclosure, IAS 38.122 a_Disclosure, IAS 36.134 b_Disclosure

Description of basis on which unit's recoverable amount has been determined

text

IAS 36.134 c_Disclosure

Description of key assumptions on which management has based cash flow projections

text

IAS 36.135 c_Disclosure, IAS 36.134 d (i)_Disclosure

Description of valuation techniques used to measure fair value less costs of disposal

text

IAS 36.134 e_Disclosure, IAS 36.130 f (ii)_Disclosure

Description of key assumptions on which management has based determination of fair value less costs of disposal

text

IAS 36.134 e (i)_Disclosure, IAS 36.130 f (iii)_Disclosure

Description of management's approach to determining values assigned to key assumptions

text

IAS 36.134 d (ii)_Disclosure, IAS 36.134 e (ii)_Disclosure, IAS 36.135 d_Disclosure

Description of level of fair value hierarchy within which fair value measurement is categorised

text

IAS 36.130 f (i)_Disclosure, IAS 36.134 e (iiA)_Disclosure

Description of change in valuation technique used to measure fair value less costs of disposal

text

IAS 36.134 e (iiB)_Disclosure, IAS 36.130 f (ii)_Disclosure

Description of reasons for change in valuation technique used to measure fair value less costs of disposal

text

IAS 36.134 e (iiB)_Disclosure, IAS 36.130 f (ii)_Disclosure

Explanation of period over which management has projected cash flows

text

IAS 36.134 d (iii)_Disclosure, IAS 36.134 e (iii)_Disclosure

Growth rate used to extrapolate cash flow projections

X.XX

IAS 36.134 d (iv)_Disclosure, IAS 36.134 e (iv)_Disclosure

Description of justification for using growth rate that exceeds long-term average growth rate

text

IAS 36.134 d (iv)_Disclosure

Discount rate applied to cash flow projections

X.XX

IAS 36.134 d (v)_Disclosure, IAS 36.134 e (v)_Disclosure

Amount by which unit's recoverable amount exceeds its carrying amount

X _{instant, debit}

IAS 36.134 f (i)_Disclosure, IAS 36.135 e (i)_Disclosure

Explanation of value assigned to key assumption

text

IAS 36.135 e (ii)_Disclosure, IAS 36.134 f (ii)_Disclosure

Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount

X.XX

IAS 36.134 f (iii)_Disclosure, IAS 36.135 e (iii)_Disclosure

[832600] Notes - Leases

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 recognised finance lease as assets by lessee [text block]

text block

IAS 17.31 a_Disclosure

Disclosure of recognised finance lease as assets by lessee [abstract]

Disclosure of recognised finance lease as assets by lessee [table]

table

IAS 17.31 a_Disclosure

Classes of assets [axis]

axis

IFRS 13.93_Disclosure, IAS 36.130 d (ii)_Disclosure, IAS 17.31 a_Disclosure, IAS 36.126_Disclosure

Assets [member]

member [default]

IAS 17.31 a_Disclosure, IFRS 13.93_Disclosure, IAS 36.126_Disclosure

Property, plant and equipment [member]

member

IAS 16.73_Disclosure, IAS 17.31 a_Disclosure, IAS 36.127_Example

Intangible assets other than goodwill [member]

member

IAS 36.127_Example, IAS 17.31 a_Disclosure, IAS 38.118_Disclosure

Investment property [member]

member

IAS 1.112 c_{Common practice}, IAS 17.31 a_Disclosure, IFRS 13.IE60_Example

Biological assets [member]

member

IAS 17.31 a_Disclosure

Other assets [member]

member

IAS 17.31 a_Disclosure

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

axis

Carrying amount [member]

member [default]

Gross carrying amount [member]

member

Accumulated depreciation, amortisation and impairment [member]

member

IAS 38.118 c_Disclosure, IAS 16.73 d_Disclosure, IAS 17.32_Disclosure, IAS 16.75 b_Disclosure, IAS 40.79 c_Disclosure, IAS 41.54 f_Disclosure

Accumulated depreciation and amortisation [member]

member

IAS 40.79 c_{Common practice}, IAS 17.32_{Common practice}, IAS 16.75 b_Disclosure, IAS 38.118 c_{Common practice}, IAS 41.54 f_{Common practice}, IAS 16.73 d_{Common practice}

Accumulated impairment [member]

member

Disclosure of recognised finance lease as assets by lessee [line items]

line items

Recognised finance lease as assets

X _{instant, debit}

IAS 17.31 a_Disclosure

Disclosure of finance lease and operating lease by lessee [text block]

text block

IAS 17.35_Disclosure, IAS 17.31_Disclosure

Disclosure of finance lease and operating lease by lessee [abstract]

Disclosure of finance lease and operating lease by lessee [table]

table

IAS 17.31 b_Disclosure, IAS 17.35 a_Disclosure

Maturity [axis]

axis

Aggregated time bands [member]

member [default]

Not later than one year [member]

member

IAS 17.47 a (i)_Disclosure, IAS 17.35 a (i)_Disclosure, IAS 17.31 b (i)_Disclosure, IAS 1.61 a_Disclosure, IAS 17.56 a (i)_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.35 a (ii)_Disclosure, IAS 17.31 b (ii)_Disclosure, IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example

Later than five years [member]

member

IAS 17.56 a (iii)_Disclosure, IAS 17.35 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, IAS 17.47 a (iii)_Disclosure

Disclosure of finance lease and operating lease by lessee [line items]

line items

Minimum finance lease payments payable

X _{instant, credit}

IAS 17.31 b_Disclosure

Minimum finance lease payments payable, at present value

X _{instant, credit}

IAS 17.31 b_Disclosure

Future finance charge on finance lease

X _{instant, credit}

IAS 17.31 b_Disclosure

Minimum lease payments payable under non-cancellable operating lease

X _{instant, credit}

IAS 17.35 a_Disclosure

Minimum lease payments of arrangements that include payments for non-lease elements

X _{instant, credit}

IFRIC 4.15 b (i)_Disclosure

Minimum lease payments of other arrangements that do not include payments for non-lease elements

X _{instant, credit}

IFRIC 4.15 b (i)_Disclosure

Lease and sublease payments recognised as expense [abstract]

Contingent rents recognised as expense, classified as finance lease

X _{duration, debit}

IAS 17.31 c_Disclosure

Contingent rents recognised as expense, classified as operating lease

X _{duration, debit}

IAS 17.35 c_Disclosure

Total contingent rents recognised as expense

X _{duration, debit}

IAS 17.35 c_Disclosure, IAS 17.31 c_Disclosure

Sublease payments recognised as expense

X _{duration, debit}

IAS 17.35 c_Disclosure

Minimum operating lease payments recognised as expense

X _{duration, debit}

IAS 17.35 c_Disclosure

Total lease and sublease payments recognised as expense

X _{duration, debit}

IAS 17.35 c_Disclosure

Expected future minimum sublease payments receivable under non-cancellable subleases, classified as finance lease

X _{instant, debit}

IAS 17.31 d_Disclosure

Expected future minimum sublease payments receivable under non-cancellable subleases, classified as operating lease

X _{instant, debit}

IAS 17.35 b_Disclosure

Description of material leasing arrangements by lessee classified as finance lease

text

IAS 17.31 e_Disclosure

Description of material leasing arrangements by lessee classified as operating lease

text

IAS 17.35 d_Disclosure

Disclosure of finance lease and operating lease by lessor [text block]

text block

IAS 17.47_Disclosure, IAS 17.56_Disclosure

Disclosure of finance lease and operating lease by lessor [abstract]

Disclosure of finance lease and operating lease by lessor [table]

table

IAS 17.56 a_Disclosure, IAS 17.47 a_Disclosure

Maturity [axis]

axis

Aggregated time bands [member]

member [default]

Not later than one year [member]

member

IAS 17.47 a (i)_Disclosure, IAS 17.35 a (i)_Disclosure, IAS 17.31 b (i)_Disclosure, IAS 1.61 a_Disclosure, IAS 17.56 a (i)_Disclosure

Later than one year and not later than five years [member]

member

IAS 17.35 a (ii)_Disclosure, IAS 17.31 b (ii)_Disclosure, IAS 17.47 a (ii)_Disclosure, IAS 17.56 a (ii)_Disclosure, IFRS 7.B11 d_Example

Later than five years [member]

member

IAS 17.56 a (iii)_Disclosure, IAS 17.35 a (iii)_Disclosure, IAS 17.31 b (iii)_Disclosure, IFRS 7.B35 g_Example, IAS 17.47 a (iii)_Disclosure

Disclosure of finance lease and operating lease by lessor [line items]

line items

Gross investment in finance lease

X _{instant, debit}

IAS 17.47 a_Disclosure

Unearned finance income on finance lease

X _{instant, debit}

IAS 17.47 b_Disclosure

Minimum finance lease payments receivable, at present value

X _{instant, debit}

IAS 17.47 a_Disclosure

Minimum lease payments receivable under non-cancellable operating lease

X _{instant, debit}

IAS 17.56 a_Disclosure

Contingent rents recognised as income [abstract]

Contingent rents recognised as income, classified as finance lease

X _{duration, credit}

IAS 17.47 e_Disclosure

Contingent rents recognised as income, classified as operating lease

X _{duration, credit}

IAS 17.56 b_Disclosure

Total contingent rents recognised as income

X _{duration, credit}

IAS 17.56 b_Disclosure, IAS 17.47 e_Disclosure

Explanation of unguaranteed residual values accruing to benefit of lessor

text

IAS 17.47 c_Disclosure

Accumulated allowance for uncollectible minimum lease payments receivable

X _{instant, credit}

IAS 17.47 d_Disclosure

Description of material leasing arrangements by lessor classified as finance lease

text

IAS 17.47 f_Disclosure

Description of material leasing arrangements by lessor classified as operating lease

text

IAS 17.56 c_Disclosure

[832800] Notes - Transactions involving legal form of lease

Disclosure of arrangements involving legal form of lease [text block]

text block

SIC 27 - Disclosure_Disclosure

Disclosure of detailed information about arrangements involving legal form of lease [text block]

text block

SIC 27.10_Disclosure

Disclosure of detailed information about arrangements involving legal form of lease [abstract]

Disclosure of detailed information about arrangements involving legal form of lease [table]

table

SIC 27.10_Disclosure

Arrangements involving legal form of lease [axis]

axis

SIC 27.10_Disclosure

Arrangements involving legal form of lease [member]

member [default]

SIC 27.10_Disclosure

Disclosure of detailed information about arrangements involving legal form of lease [line items]

line items

Description of arrangement involving legal form of lease

text

SIC 27.10 a_Disclosure

Description of asset underlying arrangement involving legal form of lease and any restrictions on its use

text

SIC 27.10 a (i)_Disclosure

Description of life and other significant terms of arrangement involving legal form of lease

text

SIC 27.10 a (ii)_Disclosure

Explanation of transactions linked together

text

SIC 27.10 a (iii)_Disclosure

Explanation of accounting treatment applied to any fee received

text

SIC 27.10 b_Disclosure

Amount recognised as income from arrangement involving legal form of lease

X _{duration, credit}

SIC 27.10 b_Disclosure

Description of line item of statement of comprehensive income in which amount recognised as income from arrangement involving legal form of lease is included

text

SIC 27.10 b_Disclosure

[832900] Notes - Service concession arrangements

Disclosure of service concession arrangements [text block]

text block

SIC 29 - Consensus_Disclosure

Disclosure of detailed information about service concession arrangements [text block]

text block

SIC 29.6_Disclosure

Disclosure of detailed information about service concession arrangements [abstract]

Disclosure of detailed information about service concession arrangements [table]

table

SIC 29.6_Disclosure

Service concession arrangements [axis]

axis

SIC 29.6_Disclosure

Service concession arrangements [member]

member [default]

SIC 29.6_Disclosure

Disclosure of detailed information about service concession arrangements [line items]

line items

Description of service concession arrangement

text

SIC 29.6 a_Disclosure

Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows

text

SIC 29.6 b_Disclosure

Explanation of nature and extent of rights to use specified assets

text

SIC 29.6 c (i)_Disclosure

Explanation of nature and extent of obligations to provide or rights to expect provision of services

text

SIC 29.6 c (ii)_Disclosure

Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment

text

SIC 29.6 c (iii)_Disclosure

Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period

text

SIC 29.6 c (iv)_Disclosure

Explanation of nature and extent of renewal and termination options

text

SIC 29.6 c (v)_Disclosure

Explanation of nature and extent of other rights and obligations

text

SIC 29.6 c (vi)_Disclosure

Description of changes in service concession arrangement

text

SIC 29.6 d_Disclosure

Explanation of how service concession arrangement has been classified

text

SIC 29.6 e_Disclosure

Revenue recognised on exchanging construction services for financial asset

X _{duration, credit}

SIC 29.6A_Disclosure

Revenue recognised on exchanging construction services for intangible asset

X _{duration, credit}

SIC 29.6A_Disclosure

Profit (loss) recognised on exchanging construction services for financial asset

X _{duration, credit}

SIC 29.6A_Disclosure

Profit (loss) recognised on exchanging construction services for intangible asset

X _{duration, credit}

SIC 29.6A_Disclosure

[834120] Notes - Share-based payment arrangements

Disclosure of share-based payment arrangements [text block]

text block

IFRS 2.44_Disclosure

Disclosure of terms and conditions of share-based payment arrangement [text block]

text block

IFRS 2.45_Disclosure

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Disclosure of terms and conditions of share-based payment arrangement [table]

table

IFRS 2.45_Disclosure

Types of share-based payment arrangements [axis]

axis

IFRS 2.45_Disclosure

Share-based payment arrangements [member]

member [default]

IFRS 2.45_Disclosure

Disclosure of terms and conditions of share-based payment arrangement [line items]

line items

Description of share-based payment arrangement

text

IFRS 2.45 a_Disclosure

Description of vesting requirements for share-based payment arrangement

text

IFRS 2.45 a_Disclosure

Description of maximum term of options granted for share-based payment arrangement

text

IFRS 2.45 a_Disclosure

Description of method of settlement for share-based payment arrangement

text

IFRS 2.45 a_Disclosure

Date of grant of share-based payment arrangement

text

IFRS 2.IG23_Example

Number of instruments granted in share-based payment arrangement

X.XX

IFRS 2.IG23_Example

Disclosure of number and weighted average exercise prices of share options [text block]

text block

IFRS 2.45 b_Disclosure

Number of share options outstanding in share-based payment arrangement at beginning of period

X.XX

IFRS 2.45 d_Disclosure, IFRS 2.45 b (vi)_Disclosure, IFRS 2.45 b (i)_Disclosure

Number of share options granted in share-based payment arrangement

X.XX

IFRS 2.45 b (ii)_Disclosure

Number of share options forfeited in share-based payment arrangement

X.XX

IFRS 2.45 b (iii)_Disclosure

Number of share options exercised in share-based payment arrangement

X.XX

IFRS 2.45 b (iv)_Disclosure

Number of share options expired in share-based payment arrangement

X.XX

IFRS 2.45 b (v)_Disclosure

Number of share options outstanding in share-based payment arrangement at end of period

X.XX

IFRS 2.45 d_Disclosure, IFRS 2.45 b (vi)_Disclosure, IFRS 2.45 b (i)_Disclosure

Number of share options exercisable in share-based payment arrangement

X.XX

IFRS 2.45 b (vii)_Disclosure

Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period

X _instant

IFRS 2.45 b (vi)_Disclosure, IFRS 2.45 b (i)_Disclosure

Weighted average exercise price of share options granted in share-based payment arrangement

X _duration

IFRS 2.45 b (ii)_Disclosure

Weighted average exercise price of share options forfeited in share-based payment arrangement

X _duration

IFRS 2.45 b (iii)_Disclosure

Weighted average exercise price of share options exercised in share-based payment arrangement

X _duration

IFRS 2.45 b (iv)_Disclosure

Weighted average exercise price of share options expired in share-based payment arrangement

X _duration

IFRS 2.45 b (v)_Disclosure

Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period

X _instant

IFRS 2.45 b (vi)_Disclosure, IFRS 2.45 b (i)_Disclosure

Weighted average exercise price of share options exercisable in share-based payment arrangement

X _instant

IFRS 2.45 b (vii)_Disclosure

Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise

X _duration

IFRS 2.45 c_Disclosure

Weighted average share price

X _duration

IFRS 2.45 c_Disclosure

Disclosure of range of exercise prices of outstanding share options [text block]

text block

IFRS 2.45 d_Disclosure

Disclosure of range of exercise prices of outstanding share options [abstract]

Disclosure of range of exercise prices of outstanding share options [table]

table

IFRS 2.45 d_Disclosure

Range [axis]

axis

IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, IFRS 13.IE63_Example, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Ranges [member]

member [default]

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Bottom of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Top of range [member]

member

IFRS 13.IE63_Example, IFRS 7.7_{Common practice}, IFRS 2.45 d_Disclosure, Effective 2016-01-01 IFRS 14.33 b_Disclosure

Disclosure of range of exercise prices of outstanding share options [line items]

line items

Exercise price of outstanding share options

X _instant

IFRS 2.45 d_Disclosure

Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]

text block

IFRS 2.45 d_Disclosure

Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]

Disclosure of number and weighted average remaining contractual life of outstanding share options [table]

table

IFRS 2.45 d_Disclosure

Ranges of exercise prices for outstanding share options [axis]

axis

IFRS 2.45 d_Disclosure

Ranges of exercise prices for outstanding share options [member]

member [default]

IFRS 2.45 d_Disclosure

Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]

line items

Number of share options outstanding in share-based payment arrangement

X.XX

IFRS 2.45 d_Disclosure, IFRS 2.45 b (vi)_Disclosure, IFRS 2.45 b (i)_Disclosure

Weighted average remaining contractual life of outstanding share options

X.XX

IFRS 2.45 d_Disclosure

Disclosure of number and weighted average exercise prices of other equity instruments [text block]

text block

IFRS 2.45_{Common practice}

Number of other equity instruments outstanding in share-based payment arrangement at beginning of period

X.XX

IFRS 2.45_{Common practice}

Number of other equity instruments granted in share-based payment arrangement

X.XX

IFRS 2.47 b_Disclosure, IFRS 2.45_{Common practice}

Number of other equity instruments forfeited in share-based payment arrangement

X.XX

IFRS 2.45_{Common practice}

Number of other equity instruments exercised or vested in share-based payment arrangement

X.XX

IFRS 2.45_{Common practice}

Number of other equity instruments expired in share-based payment arrangement

X.XX

IFRS 2.45_{Common practice}

Number of other equity instruments outstanding in share-based payment arrangement at end of period

X.XX

IFRS 2.45_{Common practice}

Number of other equity instruments exercisable in share-based payment arrangement

X.XX

IFRS 2.45_{Common practice}

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period

X _instant

IFRS 2.45_{Common practice}

Weighted average exercise price of other equity instruments granted in share-based payment arrangement

X _duration

IFRS 2.45_{Common practice}

Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement

X _duration

IFRS 2.45_{Common practice}

Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement

X _duration

IFRS 2.45_{Common practice}

Weighted average exercise price of other equity instruments expired in share-based payment arrangement

X _duration

IFRS 2.45_{Common practice}

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period

X _instant

IFRS 2.45_{Common practice}

Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement

X _instant

IFRS 2.45_{Common practice}

Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments

text

IFRS 2.46_Disclosure

Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]

text block

IFRS 2.47 a_Disclosure

Weighted average fair value at measurement date, share options granted

X _{instant, credit}

IFRS 2.47 a_Disclosure

Information about how fair value was measured, share options granted

text

IFRS 2.47 a_Disclosure

Description of option pricing model, share options granted

text

IFRS 2.47 a (i)_Disclosure

Description of inputs to option pricing model, share options granted

text

IFRS 2.47 a (i)_Disclosure

Weighted average share price, share options granted

X _duration

IFRS 2.47 a (i)_Disclosure

Exercise price, share options granted

X _duration

IFRS 2.47 a (i)_Disclosure

Expected volatility, share options granted

X.XX

IFRS 2.47 a (i)_Disclosure

Option life, share options granted

X.XX

IFRS 2.47 a (i)_Disclosure

Expected dividend, share options granted

X _duration

IFRS 2.47 a (i)_Disclosure

Expected dividend as percentage, share options granted

X.XX

IFRS 2.47 a (i)_Disclosure

Risk free interest rate, share options granted

X.XX

IFRS 2.47 a (i)_Disclosure

Description of other inputs to options pricing model, share options granted

text

IFRS 2.47 a (i)_Disclosure

Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted

text

IFRS 2.47 a (i)_Disclosure

Information about how expected volatility was determined, share options granted

text

IFRS 2.47 a (ii)_Disclosure

Information whether and how other features were incorporated into measurement of fair value, share options granted

text

IFRS 2.47 a (iii)_Disclosure

Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]

text block

IFRS 2.47 b_Disclosure

Number of other equity instruments granted in share-based payment arrangement

X.XX

IFRS 2.47 b_Disclosure, IFRS 2.45_{Common practice}

Weighted average fair value at measurement date, other equity instruments granted

X _{instant, credit}

IFRS 2.47 b_Disclosure

Information how fair value was measured, other equity instruments granted

text

IFRS 2.47 b_Disclosure

Information about how fair was determined if not on basis of observable market, other equity instruments granted

text

IFRS 2.47 b (i)_Disclosure

Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted

text

IFRS 2.47 b (ii)_Disclosure

Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted

text

IFRS 2.47 b (iii)_Disclosure

Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]

text block

IFRS 2.47 c_Disclosure

Explanation of modifications, modified share-based payment arrangements

text

IFRS 2.47 c (i)_Disclosure

Incremental fair value granted, modified share-based payment arrangements

X _duration

IFRS 2.47 c (ii)_Disclosure

Information on how incremental fair value granted was measured, modified share-based payment arrangements

text

IFRS 2.47 c (iii)_Disclosure

Explanation of direct measurement of fair value of goods or services received

text

IFRS 2.48_Disclosure

Description of reason why fair value of goods or services received cannot be reliably estimated

text

IFRS 2.49_Disclosure

Explanation of effect of share-based payments on entity's profit or loss [text block]

text block

IFRS 2.50_Disclosure

Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract]

Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets

X _{duration, debit}

IFRS 2.51 a_Disclosure

Expense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets

X _{duration, debit}

IAS 1.112 c_{Common practice}

Total expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets

X _{duration, debit}

IFRS 2.51 a_Disclosure

Expense from share-based payment transactions with employees

X _{duration, debit}

IAS 1.112 c_{Common practice}

Explanation of effect of share-based payments on entity's financial position [text block]

text block

IFRS 2.50_Disclosure

Liabilities from share-based payment transactions

X _{instant, credit}

IFRS 2.51 b (i)_Disclosure

Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested

X _{instant, credit}

IFRS 2.51 b (ii)_Disclosure

Additional information about share-based payment arrangements [text block]

text block

IFRS 2.52_Disclosure

[834480] Notes - Employee benefits

Disclosure of employee benefits [text block]

text block

IAS 19 - Scope_Disclosure

Disclosure of defined benefit plans [text block]

text block

IAS 19.138_Disclosure

Disclosure of defined benefit plans [abstract]

Disclosure of defined benefit plans [table]

table

IAS 19.138_Disclosure

Defined benefit plans [axis]

axis

IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

IAS 19.34 b_Disclosure, IAS 19.33 b_Disclosure

State defined benefit plans [member]

member

IAS 19.45_Disclosure

Defined benefit plans that share risks between entities under common control [member]

member

IAS 19.149_Disclosure

Disclosure of defined benefit plans [line items]

line items

Description of type of plan

text

IAS 19.139 a_Disclosure

Description of nature of benefits provided by plan

text

IAS 19.139 a (i)_Disclosure

Description of regulatory framework in which plan operates

text

IAS 19.139 a (ii)_Disclosure

Description of effect of regulatory framework on plan

text

IAS 19.139 a (ii)_Disclosure

Description of any other entity's responsibilities for governance of plan

text

IAS 19.139 a (iii)_Disclosure

Description of risks to which plan exposes entity

text

IAS 19.139 b_Disclosure

Description of significant concentrations of risk related to plan

text

IAS 19.139 b_Disclosure

Description of plan amendments, curtailments and settlements

text

IAS 19.139 c_Disclosure

Surplus (deficit) in plan [abstract]

Defined benefit obligation, at present value

(X) _{instant, credit}

IAS 19.57 a_{Common practice}

Plan assets, at fair value

X _{instant, debit}

IAS 19.57 a_{Common practice}

Net surplus (deficit) in plan

X _{instant, debit}

IAS 19.57 a_{Common practice}

Description of link between reimbursement right and related obligation

text

IAS 19.140 b_Disclosure

Description of how entity determined maximum economic benefit available

text

IAS 19.141 c (iv)_Disclosure

Entity's own financial instruments included in fair value of plan assets

X _{instant, debit}

IAS 19.143_Disclosure

Property occupied by entity included in fair value of plan assets

X _{instant, debit}

IAS 19.143_Disclosure

Other assets used by entity included in fair value of plan assets

X _{instant, debit}

IAS 19.143_Disclosure

Actuarial assumption of discount rates

X.XX

IAS 19.144_{Common practice}

Actuarial assumption of expected rates of salary increases

X.XX

IAS 19.144_{Common practice}

Actuarial assumption of medical cost trend rates

X.XX

IAS 19.144_{Common practice}

Actuarial assumption of expected rates of pension increases

X.XX

IAS 19.144_{Common practice}

Actuarial assumption of expected rates of inflation

X.XX

IAS 19.144_{Common practice}

Other material actuarial assumptions

X.XX

IAS 19.144_{Common practice}

Description of asset-liability matching strategies used by plan or entity to manage risk

text

IAS 19.146_Disclosure

Description of funding arrangements and funding policy that affect future contributions

text

IAS 19.147 a_Disclosure, IAS 19.148 a_Disclosure

Estimate of contributions expected to be paid to plan for next annual reporting period

X _{duration, credit}

IAS 19.147 b_Disclosure, IAS 19.148 d (iii)_Disclosure

Disclosure of information about maturity profile of defined benefit obligation [text block]

text block

IAS 19.147 c_Disclosure

Weighted average duration of defined benefit obligation

X.XX

IAS 19.147 c_Disclosure

Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations

text

IAS 19.148 b_Disclosure

Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan

text

IAS 19.148 c (i)_Disclosure

Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan

text

IAS 19.148 c (ii)_Disclosure

Description of fact that multi-employer or state plan is defined benefit plan

text

IAS 19.148 d (i)_Disclosure

Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan

text

IAS 19.148 d (ii)_Disclosure

Description of information about surplus or deficit of multi-employer or state plan

text

IAS 19.148 d (iv)_Disclosure

Description of basis used to determine surplus or deficit of multi-employer or state plan

text

IAS 19.148 d (iv)_Disclosure

Description of implications of surplus or deficit on multi-employer or state plan for entity

text

IAS 19.148 d (iv)_Disclosure

Level of participation of entity compared with other participating entities

X.XX

IAS 19.148 d (v)_Disclosure

Description of contractual agreement or stated policy for charging net defined benefit cost

text

IAS 19.149 a_Disclosure

Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]

text block

IAS 19.149 b_Disclosure

Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements

text

IAS 19.150_Disclosure

Disclosure of net defined benefit liability (asset) [text block]

text block

IAS 19.140 a_Disclosure

Disclosure of net defined benefit liability (asset) [abstract]

Disclosure of net defined benefit liability (asset) [table]

table

IAS 19.140 a_Disclosure

Defined benefit plans [axis]

axis

IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

IAS 19.34 b_Disclosure, IAS 19.33 b_Disclosure

State defined benefit plans [member]

member

IAS 19.45_Disclosure

Defined benefit plans that share risks between entities under common control [member]

member

IAS 19.149_Disclosure

Net defined benefit liability (asset) [axis]

axis

IAS 19.140 a_Disclosure

Net defined benefit liability (asset) [member]

member [default]

IAS 19.140 a_Disclosure

Present value of defined benefit obligation [member]

member

IAS 19.140 a (ii)_Disclosure

Plan assets [member]

member

IAS 19.140 a (i)_Disclosure

Effect of asset ceiling [member]

member

IAS 19.140 a (iii)_Disclosure

Disclosure of net defined benefit liability (asset) [line items]

line items

Net defined benefit liability (asset) at beginning of period

X _{instant, credit}

IAS 19.140 a_Disclosure

Changes in net defined benefit liability (asset) [abstract]

Current service cost, net defined benefit liability (asset)

X _{duration, credit}

IAS 19.141 a_Disclosure

Interest expense (income), net defined benefit liability (asset)

X _{duration, credit}

IAS 19.141 b_Disclosure

Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract]

Return on plan assets, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 c (i)_Disclosure

Actuarial losses (gains) arising from changes in demographic assumptions, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 c (ii)_Disclosure

Actuarial losses (gains) arising from changes in financial assumptions, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 c (iii)_Disclosure

Loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 c (iv)_Disclosure

Total loss (gain) on remeasurement, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 c_Disclosure

Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]

Past service cost, net defined benefit liability (asset)

X _{duration, credit}

IAS 19.141 d_Disclosure

Losses (gains) arising from settlements, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 d_Disclosure

Net past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)

X _{duration, credit}

IAS 19.141 d_Disclosure

Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)

X _{duration, credit}

IAS 19.141 e_Disclosure

Contributions to plan, net defined benefit liability (asset) [abstract]

Contributions to plan by employer, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 f_Disclosure

Contributions to plan by plan participants, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 f_Disclosure

Total contributions to plan, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 f_Disclosure

Payments from plan, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 g_Disclosure

Payments in respect of settlements, net defined benefit liability (asset)

(X) _{duration, debit}

IAS 19.141 g_Disclosure

Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)

X _{duration, credit}

IAS 19.141 h_Disclosure

Increase (decrease) through other changes, net defined benefit liability (asset)

X _{duration, credit}

IAS 19.141_{Common practice}

Total increase (decrease) in net defined benefit liability (asset)

X _{duration, credit}

IAS 19.141_Disclosure

Net defined benefit liability (asset) at end of period

X _{instant, credit}

IAS 19.140 a_Disclosure

Disclosure of reimbursement rights [text block]

text block

IAS 19.140 b_Disclosure

Disclosure of reimbursement rights [abstract]

Disclosure of reimbursement rights [table]

table

IAS 19.140 b_Disclosure

Defined benefit plans [axis]

axis

IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

IAS 19.34 b_Disclosure, IAS 19.33 b_Disclosure

State defined benefit plans [member]

member

IAS 19.45_Disclosure

Defined benefit plans that share risks between entities under common control [member]

member

IAS 19.149_Disclosure

Disclosure of reimbursement rights [line items]

line items

Reimbursement rights, at fair value at beginning of period

X _{instant, debit}

IAS 19.140 b_Disclosure

Changes in reimbursement rights [abstract]

Interest income, reimbursement rights

X _{duration, debit}

IAS 19.141 b_Disclosure

Gain (loss) on remeasurement, reimbursement rights [abstract]

Return on reimbursement rights

X _{duration, debit}

IAS 19.141 c (i)_Disclosure

Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling, reimbursement rights

X _{duration, debit}

IAS 19.141 c (iv)_Disclosure

Total gain (loss) on remeasurement, reimbursement rights

X _{duration, debit}

IAS 19.141 c_Disclosure

Increase (decrease) through net exchange differences, reimbursement rights, at fair value

X _{duration, debit}

IAS 19.141 e_Disclosure

Decrease through benefits paid, reimbursement rights, at fair value

(X) _{duration, credit}

IAS 19.141 g_Disclosure

Payments in respect of settlements, reimbursement rights

(X) _{duration, credit}

IAS 19.141 g_Disclosure

Increase (decrease) through business combinations and disposals, reimbursement rights

X _{duration, debit}

IAS 19.141 h_Disclosure

Total increase (decrease) in reimbursement rights, at fair value

X _{duration, debit}

IAS 19.141_Disclosure

Reimbursement rights, at fair value at end of period

X _{instant, debit}

IAS 19.140 b_Disclosure

Disclosure of fair value of plan assets [text block]

text block

IAS 19.142_Disclosure

Disclosure of fair value of plan assets [abstract]

Disclosure of fair value of plan assets [table]

table

IAS 19.142_Disclosure

Defined benefit plans [axis]

axis

IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

IAS 19.34 b_Disclosure, IAS 19.33 b_Disclosure

State defined benefit plans [member]

member

IAS 19.45_Disclosure

Defined benefit plans that share risks between entities under common control [member]

member

IAS 19.149_Disclosure

Levels of fair value hierarchy [axis]

axis

IAS 19.142_Disclosure, IFRS 13.93 b_Disclosure

All levels of fair value hierarchy [member]

member [default]

IFRS 13.93 b_Disclosure, IAS 19.142_Disclosure

Level 1 of fair value hierarchy [member]

member

IAS 19.142_Disclosure, IFRS 13.93 b_Disclosure

Level 2 and 3 of fair value hierarchy [member]

member

IAS 19.142_Disclosure

Disclosure of fair value of plan assets [line items]

line items

Cash and cash equivalents, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142 a_Example

Equity instruments, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142 b_Example

Debt instruments, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142 c_Example

Real estate, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142 d_Example

Derivatives, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142 e_Example

Investment funds, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142 f_Example

Asset-backed securities, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142 g_Example

Structured debt, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142 h_Example

Other assets, amount contributed to fair value of plan assets

X _{instant, debit}

IAS 19.142_{Common practice}

Disclosure of sensitivity analysis for actuarial assumptions [text block]

text block

IAS 19.145_Disclosure

Disclosure of sensitivity analysis for actuarial assumptions [abstract]

Disclosure of sensitivity analysis for actuarial assumptions [table]

table

IAS 19.145_Disclosure

Defined benefit plans [axis]

axis

IAS 19.138_Disclosure

Defined benefit plans [member]

member [default]

IAS 19.138_Disclosure

Foreign defined benefit plans [member]

member

IAS 19.138 a_Example

Domestic defined benefit plans [member]

member

IAS 19.138 a_Example

Multi-employer defined benefit plans [member]

member

IAS 19.34 b_Disclosure, IAS 19.33 b_Disclosure

State defined benefit plans [member]

member

IAS 19.45_Disclosure

Defined benefit plans that share risks between entities under common control [member]

member

IAS 19.149_Disclosure

Actuarial assumptions [axis]

axis

IAS 19.145_Disclosure

Actuarial assumptions [member]

member [default]

IAS 19.145_Disclosure

Actuarial assumption of discount rates [member]

member

IAS 19.145_{Common practice}

Actuarial assumption of expected rates of salary increases [member]

member

IAS 19.145_{Common practice}

Actuarial assumption of medical cost trend rates [member]

member

IAS 19.145_{Common practice}

Actuarial assumption of expected rates of pension increases [member]

member

IAS 19.145_{Common practice}

Actuarial assumption of expected rates of inflation [member]

member

IAS 19.145_{Common practice}

Other material actuarial assumptions [member]

member

IAS 19.145_{Common practice}

Disclosure of sensitivity analysis for actuarial assumptions [line items]

line items

Percentage of reasonably possible increase in actuarial assumption

X.XX

IAS 19.145 a_Disclosure

Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption

X _{instant, credit}

IAS 19.145 a_Disclosure

Percentage of reasonably possible decrease in actuarial assumption

X.XX

IAS 19.145 a_Disclosure

Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption

X _{instant, credit}

IAS 19.145 a_Disclosure

Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

text

IAS 19.145 b_Disclosure

Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions

text

IAS 19.145 b_Disclosure

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

text

IAS 19.145 c_Disclosure

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

text

IAS 19.145 c_Disclosure

Disclosure of additional information about defined benefit plans [text block]

text block

IAS 19.137_Disclosure

Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]

text block

IAS 19.137_Example

Termination benefits expense

X _{duration, debit}

IAS 19.171_{Common practice}

[835110] Notes - Income taxes

Disclosure of income tax [text block]

text block

IAS 12 - Disclosure_Disclosure

Major components of tax expense (income) [abstract]

Current tax expense (income) and adjustments for current tax of prior periods [abstract]

Current tax expense (income)

X _{duration, debit}

IAS 12.80 a_Example

Adjustments for current tax of prior periods

X _{duration, debit}

IAS 12.80 b_Example

Total current tax expense (income) and adjustments for current tax of prior periods

X _{duration, debit}

IAS 12.80_{Common practice}

Deferred tax expense (income) relating to origination and reversal of temporary differences

X _{duration, debit}

IAS 12.80 c_Example

Deferred tax expense (income) relating to tax rate changes or imposition of new taxes

X _{duration, debit}

IAS 12.80 d_Example

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense

(X) _{duration, credit}

IAS 12.80 e_Example

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense

(X) _{duration, credit}

IAS 12.80 f_Example

Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset

X _{duration, debit}

IAS 12.80 g_Example

Tax expense (income) relating to changes in accounting policies and errors included in profit or loss

X _{duration, debit}

IAS 12.80 h_Example

Adjustments for deferred tax of prior periods

X _{duration, debit}

IAS 12.80_{Common practice}

Other components of deferred tax expense (income)

X _{duration, debit}

IAS 12.80_{Common practice}

Total tax expense (income)

X _{duration, debit}

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

Current and deferred tax relating to items charged or credited directly to equity [abstract]

Current tax relating to items credited (charged) directly to equity

X _{duration, debit}

IAS 12.81 a_Disclosure

Deferred tax relating to items credited (charged) directly to equity

X _duration

IAS 12.81 a_Disclosure

Aggregate current and deferred tax relating to items credited (charged) directly to equity

X _{duration, debit}

IAS 12.81 a_Disclosure

Income tax relating to components of other comprehensive income [abstract]

Income tax relating to exchange differences on translation of 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}

Income tax relating to cash flow hedges of other comprehensive income

X _{duration, debit}

IAS 1.90_Disclosure, IAS 12.81 ab_Disclosure

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

X _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

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

X _{duration, debit}

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Income tax relating to investments in equity instruments of other comprehensive income

X _{duration, debit}

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

X _{duration, debit}

IAS 1.90_Disclosure, IAS 12.81 ab_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}

Income tax relating to hedges of investments in equity instruments of other comprehensive income

X _{duration, debit}

Income tax relating to change in value of time value of options of other comprehensive income

X _{duration, debit}

Income tax relating to change in value of forward elements of forward contracts of other comprehensive income

X _{duration, debit}

Income tax relating to change in value of foreign currency basis spreads of other comprehensive income

X _{duration, debit}

Income tax relating to financial assets measured at fair value through other comprehensive income

X _{duration, debit}

Effective 2018-01-01 IAS 12.81 ab_Disclosure, Effective 2018-01-01 IAS 1.90_Disclosure

Aggregated income tax relating to components of other comprehensive income

X _duration

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

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

Tax expense of discontinued operation [abstract]

Tax expense relating to gain (loss) on discontinuance

X _{duration, debit}

IFRS 5.33 b (iv)_Disclosure, IAS 12.81 h (i)_Disclosure

Tax expense relating to profit (loss) from ordinary activities of discontinued operations

X _{duration, debit}

IAS 12.81 h (ii)_Disclosure, IFRS 5.33 b (ii)_Disclosure

Explanation of changes in applicable tax rates to previous accounting period

text

IAS 12.81 d_Disclosure

Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits

text

IAS 12.81 e_Disclosure

Deductible temporary differences for which no deferred tax asset is recognised

X _instant

IAS 12.81 e_Disclosure

Unused tax losses for which no deferred tax asset recognised

X _instant

IAS 12.81 e_Disclosure

Unused tax credits for which no deferred tax asset recognised

X _instant

IAS 12.81 e_Disclosure

Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised

X _instant

IAS 12.81 f_Disclosure

Disclosure of temporary difference, unused tax losses and unused tax credits [text block]

text block

IAS 12.81 g_Disclosure

Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]

Disclosure of temporary difference, unused tax losses and unused tax credits [table]

table

IAS 12.81 g_Disclosure

Temporary difference, unused tax losses and unused tax credits [axis]

axis

IAS 12.81 g_Disclosure

Temporary difference, unused tax losses and unused tax credits [member]

member [default]

IAS 12.81 g_Disclosure

Temporary differences [member]

member

IAS 12.81 g_Disclosure

Allowance for credit losses [member]

member

IAS 12.81 g_{Common practice}

Unrealised foreign exchange gains (losses) [member]

member

IAS 12.81 g_{Common practice}

Other temporary differences [member]

member

IAS 12.81 g_{Common practice}

Unused tax losses [member]

member

IAS 12.81 g_Disclosure

Unused tax credits [member]

member

IAS 12.81 g_Disclosure

Disclosure of temporary difference, unused tax losses and unused tax credits [line items]

line items

Deferred tax assets and liabilities [abstract]

Deferred tax assets

(X) _{instant, debit}

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

Deferred tax liabilities

X _{instant, credit}

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

Net deferred tax liability (asset)

X _{instant, credit}

IAS 12.81 g (i)_Disclosure

Net deferred tax assets and liabilities [abstract]

Net deferred tax assets

X _{instant, debit}

IAS 12.81 g (i)_{Common practice}

Net deferred tax liabilities

X _{instant, credit}

IAS 12.81 g (i)_{Common practice}

Deferred tax expense (income) [abstract]

Deferred tax expense (income)

X _{duration, debit}

IAS 12.81 g (ii)_Disclosure

Deferred tax expense (income) recognised in profit or loss

X _duration

IAS 12.81 g (ii)_Disclosure

Reconciliation of changes in deferred tax liability (asset) [abstract]

Deferred tax liability (asset) at beginning of period

X _{instant, credit}

IAS 12.81 g (i)_Disclosure

Changes in deferred tax liability (asset) [abstract]

Deferred tax expense (income) recognised in profit or loss

X _duration

IAS 12.81 g (ii)_Disclosure

Deferred tax relating to items credited (charged) directly to equity

X _duration

IAS 12.81 a_Disclosure

Income tax relating to components of other comprehensive income

X _duration

IAS 12.81 ab_Disclosure, IAS 1.90_Disclosure

Increase (decrease) through business combinations, deferred tax liability (asset)

X _{duration, credit}

IAS 12.81_{Common practice}

Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)

X _{duration, credit}

IAS 12.81_{Common practice}

Increase (decrease) through net exchange differences, deferred tax liability (asset)

X _{duration, credit}

IAS 12.81_{Common practice}

Total increase (decrease) in deferred tax liability (asset)

X _{duration, credit}

IAS 12.81_{Common practice}

Deferred tax liability (asset) at end of period

X _{instant, credit}

IAS 12.81 g (i)_Disclosure

Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability

X _duration

IAS 12.81 i_Disclosure

Increase (decrease) in amount recognised for pre-acquisition deferred tax asset

X _{duration, debit}

IAS 12.81 j_Disclosure

Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date

text

IAS 12.81 k_Disclosure

Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

text

IAS 12.82_Disclosure

Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

X _{instant, debit}

IAS 12.82_Disclosure

Description of nature of potential income tax consequences that would result from payment of dividend

text

IAS 12.82A_Disclosure

Description of amounts of potential income tax consequences practicably determinable

text

IAS 12.82A_Disclosure

Description of whether there are potential income tax consequences not practicably determinable

text

IAS 12.82A_Disclosure

Reconciliation of accounting profit multiplied by applicable tax rates [abstract]

Accounting profit

X _{duration, credit}

IAS 12.81 c (i)_Disclosure, IAS 12.81 c (ii)_Disclosure

Tax expense (income) at applicable tax rate

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Tax effect of revenues exempt from taxation

(X) _{duration, credit}

IAS 12.81 c (i)_Disclosure

Tax effect of expense not deductible in determining taxable profit (tax loss)

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Tax effect of impairment of goodwill

X _{duration, debit}

IAS 12.81 c (i)_{Common practice}

Tax effect of tax losses

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Tax effect of foreign tax rates

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Tax effect from change in tax rate

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Other tax effects for reconciliation between accounting profit and tax expense (income)

X _{duration, debit}

IAS 12.81 c (i)_Disclosure

Total tax expense (income)

X _{duration, debit}

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

Reconciliation of average effective tax rate and applicable tax rate [abstract]

Accounting profit

X _{duration, credit}

IAS 12.81 c (i)_Disclosure, IAS 12.81 c (ii)_Disclosure

Applicable tax rate

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect of revenues exempt from taxation

(X.XX)

IAS 12.81 c (ii)_Disclosure

Tax rate effect of expense not deductible in determining taxable profit (tax loss)

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect of impairment of goodwill

X.XX

IAS 12.81 c (ii)_{Common practice}

Tax rate effect of tax losses

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect of foreign tax rates

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect from change in tax rate

X.XX

IAS 12.81 c (ii)_Disclosure

Tax rate effect of adjustments for current tax of prior periods

X.XX

IAS 12.81 c (ii)_{Common practice}

Other tax rate effects for reconciliation between accounting profit and tax expense (income)

X.XX

IAS 12.81 c (ii)_Disclosure

Total average effective tax rate

X.XX

IAS 12.81 c (ii)_Disclosure

[836200] Notes - Borrowing costs

Disclosure of borrowing costs [text block]

text block

IAS 23 - Disclosure_Disclosure

Borrowing costs [abstract]

Borrowing costs capitalised

X _duration

IAS 23.26 a_Disclosure

Borrowing costs recognised as expense

X _{duration, debit}

IAS 1.112 c_{Common practice}

Total borrowing costs incurred

X _duration

IAS 1.112 c_{Common practice}

Interest costs [abstract]

Interest costs capitalised

X _duration

IAS 1.112 c_{Common practice}

Interest expense

X _{duration, debit}

IFRS 8.23 d_Disclosure, IFRS 8.28 e_Disclosure, IFRS 12.B13 f_Disclosure

Total interest costs incurred

X _duration

IAS 1.112 c_{Common practice}

Capitalisation rate of borrowing costs eligible for capitalisation

X.XX

IAS 23.26 b_Disclosure

[836500] Notes - Insurance contracts

Disclosure of insurance contracts [text block]

text block

IFRS 4 - Disclosure_Disclosure

Disclosure of amounts arising from insurance contracts [text block]

text block

IFRS 4.36_Disclosure

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

text block

IFRS 4.37 a_Disclosure

Assets arising from insurance contracts

X _{instant, debit}

IFRS 4.37 b_Disclosure

Assets under insurance contracts and reinsurance contracts issued

X _{instant, debit}

IFRS 4.IG20 b_Example

Deferred acquisition costs arising from insurance contracts

X _{instant, debit}

IFRS 4.IG39 a_Example, IFRS 4.IG23 a_Example, IFRS 4.37 e_Disclosure

Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers

X _{instant, debit}

IFRS 4.IG23 b_Example

Assets under reinsurance ceded

X _{instant, debit}

IFRS 4.IG20 c_Example

Liabilities under insurance contracts and reinsurance contracts issued [abstract]

Unearned premiums

X _{instant, credit}

IFRS 4.IG22 a_Example

Claims reported by policyholders

X _{instant, credit}

IFRS 4.IG22 b_Example

Claims incurred but not reported

X _{instant, credit}

IFRS 4.IG22 c_Example

Provisions arising from liability adequacy tests

X _{instant, credit}

IFRS 4.IG22 d_Example

Provisions for future non-participating benefits

X _{instant, credit}

IFRS 4.IG22 e_Example

Liabilities or components of equity relating to discretionary participation features

X _{instant, credit}

IFRS 4.IG22 f_Example

Receivables and payables related to insurance contracts

X _{instant, credit}

IFRS 4.IG22 g_Example

Non-insurance assets acquired by exercising rights to recoveries

X _{instant, credit}

IFRS 4.IG22 h_Example

Other liabilities under insurance contracts and reinsurance contracts issued

X _{instant, credit}

IFRS 4.IG22_Example

Total liabilities under insurance contracts and reinsurance contracts issued

X _{instant, credit}

IFRS 4.IG20 a_Example, IFRS 4.37 b_Disclosure, IFRS 4.IG37 a_Example, IFRS 4.37 e_Disclosure

Income arising from insurance contracts

X _{duration, credit}

IFRS 4.37 b_Disclosure

Expense arising from insurance contracts

X _{duration, debit}

IFRS 4.37 b_Disclosure

~~Revenue from insurance contracts issued (without reduction for reinsurance held)~~Revenue from insurance contracts issued, without reduction for reinsurance held

X _{duration, credit}

IFRS 4.IG24 a_Example

Income from contracts with reinsurers

X _{duration, credit}

IFRS 4.IG24 b_Example

~~Expense for policyholder claims and benefits (without reduction for reinsurance held)~~Expense for policyholder claims and benefits, without reduction for reinsurance held

X _{duration, debit}

IFRS 4.IG24 c_Example

Expenses arising from reinsurance held

X _{duration, debit}

IFRS 4.IG24 d_Example

Cash flows from (used in) insurance contracts

X _{duration, debit}

IFRS 4.37 b_Disclosure

Gains (losses) recognised in profit or loss on buying reinsurance

X _{duration, credit}

IFRS 4.37 b (i)_Disclosure

Amortisation of losses (gains) arising on buying reinsurance

X _{duration, debit}

IFRS 4.37 b (ii)_Disclosure

Remaining unamortised gains (losses) arising on buying reinsurance at beginning of period

X _{instant, credit}

IFRS 4.37 b (ii)_Disclosure

Remaining unamortised gains (losses) arising on buying reinsurance at end of period

X _{instant, credit}

IFRS 4.37 b (ii)_Disclosure

Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts

text

IFRS 4.37 c_Disclosure

Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities

text

IFRS 4.37 d_Disclosure

Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]

Liabilities under insurance contracts and reinsurance contracts issued at beginning of period

X _{instant, credit}

IFRS 4.IG20 a_Example, IFRS 4.37 b_Disclosure, IFRS 4.IG37 a_Example, IFRS 4.37 e_Disclosure

Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]

Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37 b_Example

Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.37 e_{Common practice}

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

(X) _{duration, debit}

IFRS 4.IG37 c_Example

Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37 d_Example

Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37 e_Example

Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37 f_Example

Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.37 e_{Common practice}

Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37_Example

Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued

X _{duration, credit}

IFRS 4.IG37_Example

Liabilities under insurance contracts and reinsurance contracts issued at end of period

X _{instant, credit}

IFRS 4.IG20 a_Example, IFRS 4.37 b_Disclosure, IFRS 4.IG37 a_Example, IFRS 4.37 e_Disclosure

Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]

Deferred acquisition costs arising from insurance contracts at beginning of period

X _{instant, debit}

IFRS 4.IG39 a_Example, IFRS 4.IG23 a_Example, IFRS 4.37 e_Disclosure

Changes in deferred acquisition costs arising from insurance contracts [abstract]

Amounts incurred, deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.IG39 b_Example

Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.37 e_{Common practice}

Amortisation, deferred acquisition costs arising from insurance contracts

(X) _{duration, credit}

IFRS 4.IG39 c_Example

Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts

(X) _{duration, credit}

IFRS 4.IG39 d_Example

Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.37 e_{Common practice}

Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.37 e_{Common practice}

Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.IG39 e_Example

Total increase (decrease) in deferred acquisition costs arising from insurance contracts

X _{duration, debit}

IFRS 4.IG39_Example

Deferred acquisition costs arising from insurance contracts at end of period

X _{instant, debit}

IFRS 4.IG39 a_Example, IFRS 4.IG23 a_Example, IFRS 4.37 e_Disclosure

Reconciliation of changes in reinsurance assets [abstract]

Reinsurance assets at beginning of period

X _{instant, debit}

IFRS 4.37 e_Disclosure

Changes in reinsurance assets [abstract]

Additions other than through business combinations, reinsurance assets

X _{duration, debit}

IFRS 4.37 e_{Common practice}

Acquisitions through business combinations, reinsurance assets

X _{duration, debit}

IFRS 4.37 e_{Common practice}

Increase (decrease) through net exchange differences, reinsurance assets

X _{duration, debit}

IFRS 4.37 e_{Common practice}

Increase (decrease) through adjustments arising from passage of time, reinsurance assets

X _{duration, debit}

IFRS 4.37 e_{Common practice}

Increase (decrease) through other changes, reinsurance assets

X _{duration, debit}

IFRS 4.37 e_{Common practice}

Total increase (decrease) in reinsurance assets

X _{duration, debit}

IFRS 4.IG37_Example

Reinsurance assets at end of period

X _{instant, debit}

IFRS 4.37 e_Disclosure

Disclosure of nature and extent of risks arising from insurance contracts [text block]

text block

IFRS 4.38_Disclosure

Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks

text

IFRS 4.39 a_Disclosure

Disclosure of insurance risk [text block]

text block

IFRS 4.39 c_Disclosure

Disclosure of sensitivity to insurance risk [text block]

text block

IFRS 4.39 c (i)_Disclosure

Sensitivity analysis to insurance risk

text

IFRS 4.39A a_Disclosure

Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect

text

IFRS 4.39A b_Disclosure

Description of concentrations of insurance risk

text

IFRS 4.39 c (ii)_Disclosure

Disclosure of actual claims compared with previous estimates [text block]

text block

IFRS 4.39 c (iii)_Disclosure

Disclosure of credit risk of insurance contracts [text block]

text block

IFRS 4.39 d_Disclosure

Disclosure of liquidity risk of insurance contracts [text block]

text block

IFRS 4.39 d_Disclosure

Disclosure of market risk of insurance contracts [text block]

text block

IFRS 4.39 d_Disclosure

Information about exposures to market risk arising from embedded derivatives contained in host insurance contract

text

IFRS 4.39 e_Disclosure

Disclosure of types of insurance contracts [text block]

text block

IFRS 4 - Disclosure_{Common practice}

Disclosure of types of insurance contracts [abstract]

Disclosure of types of insurance contracts [table]

table

IFRS 4 - Disclosure_{Common practice}

Types of insurance contracts [axis]

axis

IFRS 4 - Disclosure_{Common practice}

Insurance contracts [member]

member [default]

IFRS 4 - Disclosure_{Common practice}

Life insurance contracts [member]

member

IFRS 4 - Disclosure_{Common practice}

Non-life insurance contracts [member]

member

IFRS 4 - Disclosure_{Common practice}

Disclosure of types of insurance contracts [line items]

line items

Income arising from insurance contracts

X _{duration, credit}

IFRS 4.37 b_Disclosure

Expense arising from insurance contracts

X _{duration, debit}

IFRS 4.37 b_Disclosure

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]

text block

IFRS 4 - Disclosure_{Common practice}

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table]

table

IFRS 4 - Disclosure_{Common practice}

Amounts arising from insurance contracts [axis]

axis

IFRS 4 - Disclosure_{Common practice}

Net amount arising from insurance contracts [member]

member [default]

IFRS 4 - Disclosure_{Common practice}

Gross amount arising from insurance contracts [member]

member

IFRS 4 - Disclosure_{Common practice}

Reinsurer's share of amount arising from insurance contracts [member]

member

IFRS 4 - Disclosure_{Common practice}

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]

line items

Income arising from insurance contracts

X _{duration, credit}

IFRS 4.37 b_Disclosure

Expense arising from insurance contracts

X _{duration, debit}

IFRS 4.37 b_Disclosure

[838000] Notes - Earnings per share

Disclosure of earnings per share [text block]

text block

IAS 33 - Disclosure_Disclosure

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 (loss), attributable to ordinary equity holders of parent entity [abstract]

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss), attributable to ordinary equity holders of parent entity

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects

X _{duration, credit}

IAS 33.70 a_Disclosure

Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects

X _{duration, credit}

IAS 33.70 a_Disclosure

Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]

Weighted average number of ordinary shares outstanding

IAS 33.70 b_Disclosure

Adjusted weighted average number of ordinary shares outstanding

IAS 33.70 b_Disclosure

Increase (decrease) in number of ordinary shares issued

IAS 1.112 c_{Common practice}

Explanation of adjustments of numerator to calculate basic earnings per share

text

IAS 33.70 a_Disclosure

Explanation of adjustments of numerator to calculate diluted earnings per share

text

IAS 33.70 a_Disclosure

Explanation of adjustments between denominators used to calculate basic and diluted earnings per share

text

IAS 33.70 b_Disclosure

Dilutive effect of convertible instruments on number of ordinary shares

IAS 33.70 b_{Common practice}

Dilutive effect of share options on number of ordinary shares

IAS 33.70 b_{Common practice}

Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share

text

IAS 33.70 c_Disclosure

Description of transactions after reporting period that significantly change number of ordinary shares outstanding

text

IAS 33.70 d_Disclosure

Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding

text

IAS 33.70 d_Disclosure

[842000] Notes - Effects of changes in foreign exchange rates

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

text block

IAS 21 - Disclosure_Disclosure

Description of functional currency

text

IAS 21.53_Disclosure, IAS 21.57 c_Disclosure

Description of presentation currency

text

IAS 21.53_Disclosure, IAS 1.51 d_Disclosure

Description of reason why presentation currency is different from functional currency

text

IAS 21.53_Disclosure

Description of reason for change in functional currency

text

IAS 21.54_Disclosure

Description of currency in which supplementary information is displayed

text

IAS 21.57 b_Disclosure

Description of methods of translation used to determine supplementary information

text

IAS 21.57 c_Disclosure

Foreign exchange gain (loss)

X _{duration, credit}

IAS 21.52 a_Disclosure, IAS 7 - A Statement of cash flows for an entity other than a financial institution_Example

Net foreign exchange gain

X _{duration, credit}

IAS 21.52 a_{Common practice}

Net foreign exchange loss

X _{duration, debit}

IAS 21.52 a_{Common practice}

Reserve of exchange differences on translation

X _{instant, credit}

IAS 21.52 b_Disclosure

Foreign exchange rates [abstract]

Closing foreign exchange rate

X.XX

IAS 1.112 c_{Common practice}

Average foreign exchange rate

X.XX

IAS 1.112 c_{Common practice}

[851100] Notes - Cash flow statement

Disclosure of cash flow statement [text block]

text block

IAS 7 - Presentation of a statement of cash flows_Disclosure

Consideration paid (received)

X _{duration, credit}

IAS 7.40 a_Disclosure

Portion of consideration paid (received) consisting of cash and cash equivalents

X _{duration, credit}

IAS 7.40 b_Disclosure

Cash and cash equivalents in subsidiary or businesses acquired or disposed

X _{duration, debit}

IAS 7.40 c_Disclosure

Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed

X _{duration, debit}

IAS 7.40 d_Disclosure

Liabilities in subsidiary or businesses acquired or disposed

X _{duration, credit}

IAS 7.40 d_Disclosure

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

text block

IAS 7.46_Disclosure

Cash and cash equivalents if different from statement of financial position [abstract]

Cash and cash equivalents

X _{instant, debit}

IAS 1.54 i_Disclosure, IAS 7.45_Disclosure, IFRS 12.B13 a_Disclosure

Bank overdrafts

(X) _{instant, credit}

IAS 7.45_{Common practice}

Cash and cash equivalents classified as part of disposal group held for sale

X _{instant, debit}

IAS 7.45_{Common practice}

Other differences to cash and cash equivalents in statement of cash flows

(X) _{instant, credit}

IAS 7.45_{Common practice}

Total cash and cash equivalents if different from statement of financial position

X _{instant, debit}

IAS 7.45_{Common practice}

Explanation of investing and financing transactions not requiring use of cash or cash equivalents

text

IAS 7.43_Disclosure

Description of acquisition of assets by assuming directly related liabilities or means of finance lease

text

IAS 7.44 a_Disclosure

Description of acquisition of entity by means of equity issue

text

IAS 7.44 b_Disclosure

Description of conversion of debt to equity

text

IAS 7.44 c_Disclosure

Cash and cash equivalents held by entity unavailable for use by group

X _{instant, debit}

IAS 7.48_Disclosure

Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

text

IAS 7.48_Disclosure

Disclosure of additional information about understanding financial position and liquidity of entity [text block]

text block

IAS 7.50_Example

Undrawn borrowing facilities

X _{instant, credit}

IAS 7.50 a_Example

Cash flows from (used in) increases in operating capacity

X _{duration, debit}

IAS 7.50 c_Example

Cash flows from (used in) maintaining operating capacity

X _{duration, debit}

IAS 7.50 c_Example

Income taxes paid (refund) [abstract]

Income taxes paid (refund), classified as operating activities

X _{duration, credit}

IAS 7.14 f_Example, IAS 7.35_Disclosure

Income taxes paid (refund), classified as investing activities

X _{duration, credit}

IAS 7.35_Disclosure, IAS 7.14 f_Example

Income taxes paid (refund), classified as financing activities

X _{duration, credit}

IAS 7.14 f_Example, IAS 7.35_Disclosure

Total income taxes paid (refund)

X _{duration, credit}

IAS 7.35_Disclosure

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

Disclosure of analysis of other comprehensive income by item [text block]

text block

IAS 1.106A_Disclosure

Disclosure of analysis of other comprehensive income by item [abstract]

Disclosure of analysis of other comprehensive income by item [table]

table

IAS 1.106A_Disclosure

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 1.79 b_Disclosure, IAS 1.106_Disclosure

Revaluation surplus [member]

member

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

Reserve of exchange differences on translation [member]

member

IAS 21.52 b_Disclosure, IAS 1.108_Example

Reserve of cash flow hedges [member]

member

~~Effective on application of IFRS 9 IFRS 9.6.5.11_Disclosure,~~ IAS 1.108_Example, Effective 2018-01-01 IFRS 9.6.5.11_Disclosure

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 IAS 1.108_Example

Reserve of change in value of time value of options [member]

member

Reserve of change in value of forward elements of forward contracts [member]

member

Reserve of change in value of foreign currency basis spreads [member]

member

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]

member

Effective 2018-01-01 IAS 1.108_Example

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

member

~~Expiry date on application of IFRS 9 IAS 1.108_Example~~, Expiry date 2018-01-01 IAS 1.108_Example

Reserve of share-based payments [member]

member

IAS 1.108_Example

Reserve of remeasurements of defined benefit plans [member]

member

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 5.38_Disclosure, IFRS 5 - Example 12_Example

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

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 IAS 1.108_Example

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

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 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 1.106_Disclosure, IAS 1.108_Example

Non-controlling interests [member]

member

IAS 1.106_Disclosure

Types of risks [axis]

axis

IFRS 7.34_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.33_Disclosure, Effective 2018-01-01 IFRS 7.21C_Disclosure

Risks [member]

member [default]

IFRS 7.33_Disclosure, ~~Effective on application of IFRS 9 IFRS 7.21C_Disclosure,~~ IFRS 7.34_Disclosure, Effective 2018-01-01 IFRS 7.21C_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

Disclosure of analysis of other comprehensive income by item [line items]

line items

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

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.7_Disclosure

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

X _{duration, credit}

Other comprehensive income, net of tax, cash flow hedges

X _{duration, credit}

IAS 1.91 a_Disclosure, IAS 1.7_Disclosure

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

X _{duration, credit}

Reclassification adjustments on cash flow hedges, net of tax

X _{duration, debit}

Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax

X _{duration, debit}

Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax

X _{duration, debit}

Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax

X _{duration, debit}

~~Effective on application of IFRS 9 IFRS 7.24E a_Disclosure~~, Effective 2018-01-01 IFRS 7.24E a_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, ~~Effective on application of IFRS 9 IFRS 9.6.5.13 a_Disclosure~~, Effective 2018-01-01 IFRS 9.6.5.13 a_Disclosure

Gains (losses) on hedges of net investments in foreign operations, net of tax

X _{duration, credit}

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

X _{duration, debit}

Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments

X _{duration, credit}

Other comprehensive income, net of tax, change in value of time value of options

X _{duration, credit}

Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24E b_Disclosure~~, Effective 2018-01-01 IFRS 7.24E b_Disclosure

Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24E b_Disclosure~~, Effective 2018-01-01 IFRS 7.24E b_Disclosure

Other comprehensive income, net of tax, change in value of forward elements of forward contracts

X _{duration, credit}

Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24E c_Disclosure~~, Effective 2018-01-01 IFRS 7.24E c_Disclosure

Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24E c_Disclosure~~, Effective 2018-01-01 IFRS 7.24E c_Disclosure

Other comprehensive income, net of tax, change in value of foreign currency basis spreads

X _{duration, credit}

Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24E c_Disclosure~~, Effective 2018-01-01 IFRS 7.24E c_Disclosure

Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items

X _{duration, credit}

~~Effective on application of IFRS 9 IFRS 7.24E c_Disclosure~~, Effective 2018-01-01 IFRS 7.24E c_Disclosure

Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

X _{duration, credit}

Effective 2018-01-01 IAS 1.7_Disclosure, Effective 2018-01-01 IAS 1.91 a_Disclosure

Other comprehensive income, net of tax, gains (losses) from investments in equity instruments

X _{duration, credit}

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

X _{duration, credit}

IAS 1.7_Disclosure, IAS 1.91 a_Disclosure

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

X _{duration, credit}

IAS 1.7_Disclosure, 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}

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, IFRS 12.B16 c_Disclosure

[861200] Notes - Share capital, reserves and other equity interest

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

text block

IAS 1.79_Disclosure

Disclosure of classes of share capital [text block]

text block

IAS 1.79 a_Disclosure

Disclosure of classes of share capital [abstract]

Disclosure of classes of share capital [table]

table

IAS 1.79 a_Disclosure

Classes of share capital [axis]

axis

IAS 1.79 a_Disclosure

Share capital [member]

member [default]

IAS 1.79 a_Disclosure

Ordinary shares [member]

member

IAS 1.79 a_{Common practice}, IAS 33.66_Disclosure

Preference shares [member]

member

IAS 1.79 a_{Common practice}

Disclosure of classes of share capital [line items]

line items

Number of shares authorised

IAS 1.79 a (i)_Disclosure

Number of shares issued [abstract]

Number of shares issued and fully paid

IAS 1.79 a (ii)_Disclosure

Number of shares issued but not fully paid

IAS 1.79 a (ii)_Disclosure

Total number of shares issued

IAS 1.106 d_{Common practice}

Par value per share

X.XX

IAS 1.79 a (iii)_Disclosure

Explanation of fact that shares have no par value

text

IAS 1.79 a (iii)_Disclosure

Reconciliation of number of shares outstanding [abstract]

Number of shares outstanding at beginning of period

IAS 1.79 a (iv)_Disclosure

Changes in number of shares outstanding [abstract]

Total increase (decrease) in number of shares outstanding

IAS 1.79 a (iv)_Disclosure

Number of shares outstanding at end of period

IAS 1.79 a (iv)_Disclosure

Rights, preferences and restrictions attaching to class of share capital

text

IAS 1.79 a (v)_Disclosure

Number of shares in entity held by entity or by its subsidiaries or associates

IAS 1.79 a (vi)_Disclosure

Number of shares reserved for issue under options and contracts for sale of shares

IAS 1.79 a (vii)_Disclosure

Description of terms of shares reserved for issue under options and contracts for sale of shares

text

IAS 1.79 a (vii)_Disclosure

Disclosure of reserves within equity [text block]

text block

IAS 1.79 b_Disclosure

Disclosure of reserves within equity [abstract]

Disclosure of reserves within equity [table]

table

IAS 1.79 b_Disclosure

Reserves within equity [axis]

axis

IAS 1.79 b_Disclosure

Other reserves [member]

member [default]

IAS 1.79 b_Disclosure, IAS 1.106_Disclosure

Revaluation surplus [member]

member

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

Reserve of exchange differences on translation [member]

member

IAS 21.52 b_Disclosure, IAS 1.108_Example

Reserve of cash flow hedges [member]

member

~~Effective on application of IFRS 9 IFRS 9.6.5.11_Disclosure,~~ IAS 1.108_Example, Effective 2018-01-01 IFRS 9.6.5.11_Disclosure

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 IAS 1.108_Example

Reserve of change in value of time value of options [member]

member

Reserve of change in value of forward elements of forward contracts [member]

member

Reserve of change in value of foreign currency basis spreads [member]

member

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]

member

Effective 2018-01-01 IAS 1.108_Example

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

member

~~Expiry date on application of IFRS 9 IAS 1.108_Example~~, Expiry date 2018-01-01 IAS 1.108_Example

Reserve of share-based payments [member]

member

IAS 1.108_Example

Reserve of remeasurements of defined benefit plans [member]

member

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 5.38_Disclosure, IFRS 5 - Example 12_Example

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

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 IAS 1.108_Example

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

member

~~Effective on application of IFRS 9 IAS 1.108_Example~~, Effective 2018-01-01 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

Disclosure of reserves within equity [line items]

line items

Description of nature and purpose of reserves within equity

text

IAS 1.79 b_Disclosure

Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital

text

IAS 1.80_Disclosure

Summary quantitative data about puttable financial instruments classified as equity instruments

text

IAS 1.136A a_Disclosure

Information about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments

text

IAS 1.136A b_Disclosure

Expected cash outflow on redemption or repurchase of puttable financial instruments

X _{duration, credit}

IAS 1.136A c_Disclosure

Information about how expected cash outflow on redemption or repurchase was determined

text

IAS 1.136A d_Disclosure

[868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds

Disclosure of interest in funds [text block]

text block

IFRIC 5 - Consensus_Disclosure

Description of nature of interest in funds

text

IFRIC 5.11_Disclosure

Description of restrictions on access to assets in funds

text

IFRIC 5.11_Disclosure

[868500] Notes - Members' shares in co-operative entities and similar instruments

Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]

text block

IFRIC 2 - Disclosure_Disclosure

Transfer between financial liabilities and equity attributable to change in redemption prohibition

X _duration

IFRIC 2.13_Disclosure

Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition

text

IFRIC 2.13_Disclosure

[871100] Notes - Operating segments

Disclosure of entity's operating segments [text block]

text block

IFRS 8 - Disclosure_Disclosure

Description of factors used to identify entity's reportable segments

text

IFRS 8.22 a_Disclosure

Description of judgements made by management in applying aggregation criteria for operating segments

text

~~Effective 2014-07-01 IFRS 8.22 aa_Disclosure~~, IFRS 8.22 aa_Disclosure

Description of types of products and services from which each reportable segment derives its revenues

text

IFRS 8.22 b_Disclosure

Description of sources of revenue for all other segments

text

IFRS 8.16_Disclosure

Description of basis of accounting for transactions between reportable segments

text

IFRS 8.27 a_Disclosure

Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations

text

IFRS 8.27 b_Disclosure

Description of nature of differences between measurements of reportable segments' assets and entity's assets

text

IFRS 8.27 c_Disclosure

Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities

text

IFRS 8.27 d_Disclosure

Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss

text

IFRS 8.27 e_Disclosure

Description of nature and effect of any asymmetrical allocations to reportable segments

text

IFRS 8.27 f_Disclosure

Disclosure of operating segments [text block]

text block

IFRS 8.23_Disclosure

Disclosure of operating segments [abstract]

Disclosure of operating segments [table]

table

IFRS 8.23_Disclosure

Segment consolidation items [axis]

axis

IFRS 8.23_Disclosure

Entity's total for segment consolidation items [member]

member [default]

IFRS 8.28_Disclosure

Operating segments [member]

member

IFRS 8.28_Disclosure

Material reconciling items [member]

member

IFRS 8.28_Disclosure

Elimination of intersegment amounts [member]

member

IFRS 8.IG4_Example

Unallocated amounts [member]

member

IFRS 8.IG4_Example

Segments [axis]

axis

IAS 36.130 d (ii)_Disclosure, IFRS 8.23_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Segments [member]

member [default]

IFRS 8.28_Disclosure, IAS 36.130 d (ii)_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Reportable segments [member]

member

IFRS 8.23_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

All other segments [member]

member

IFRS 8.16_Disclosure, Effective 2017-01-01 IFRS 15.115_Disclosure

Disclosure of operating segments [line items]

line items

Revenue

X _{duration, credit}

Interest income

X _{duration, credit}

~~IAS 18.35 b (iii)_Disclosure,~~ IFRS 8.23 c_Disclosure, IFRS 8.28 e_Disclosure, IFRS 12.B13 e_Disclosure, IAS 1.112 c_{Common practice}, Expiry date 2017-01-01 IAS 18.35 b (iii)_Disclosure

Interest expense

X _{duration, debit}

IFRS 8.23 d_Disclosure, IFRS 8.28 e_Disclosure, IFRS 12.B13 f_Disclosure

Interest income (expense)

X _{duration, credit}

IFRS 8.23_Disclosure, IFRS 8.28 e_Disclosure

Depreciation and amortisation expense

X _{duration, debit}

IAS 1.104_Disclosure, IFRS 12.B13 d_Disclosure, IFRS 8.28 e_Disclosure, IAS 1.102_Example, IAS 1.99_Disclosure, IFRS 8.23 e_Disclosure

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

X _{duration, credit}

IFRS 8.28 e_Disclosure, IAS 1.82 c_Disclosure, IFRS 8.23 g_Disclosure

Tax expense (income), continuing operations

X _{duration, debit}

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

Other material non-cash items

X _{duration, debit}

IFRS 8.23 i_Disclosure, IFRS 8.28 e_Disclosure

Profit (loss) before tax

X _{duration, credit}

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

Profit (loss) from continuing operations

X _{duration, credit}

IFRS 8.23_Disclosure, IFRS 12.B12 b (vi)_Disclosure, IAS 1.81A a_Disclosure, IFRS 8.28 b_Disclosure

Profit (loss)

X _{duration, credit}

IAS 1.81A a_Disclosure, IFRS 8.23_Disclosure, IFRS 1.24 b_Disclosure, IAS 7.18 b_Disclosure, IFRS 1.32 a (ii)_Disclosure, IFRS 8.28 b_Disclosure, IAS 1.106 d (i)_Disclosure, IFRS 12.B10 b_Example

Assets

X _{instant, debit}

IFRS 13.93 a_Disclosure, IFRS 8.23_Disclosure, IFRS 8.28 c_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IAS 1.55_Disclosure

Investments accounted for using equity method

X _{instant, debit}

IAS 1.54 e_Disclosure, IFRS 12.B16_Disclosure, IFRS 8.24 a_Disclosure

Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts

X _{duration, debit}

IFRS 8.24 b_Disclosure, IFRS 8.28 e_Disclosure

Liabilities

X _{instant, credit}

IFRS 8.23_Disclosure, IAS 1.55_Disclosure, IFRS 8.28 d_Disclosure, IFRS 13.93 e_Disclosure, IFRS 13.93 b_Disclosure, IFRS 13.93 a_Disclosure

Impairment loss recognised in profit or loss

X _{duration, debit}

IAS 36.129 a_Disclosure, IAS 36.126 a_Disclosure

Reversal of impairment loss recognised in profit or loss

X _{duration, credit}

IAS 36.129 b_Disclosure, IAS 36.126 b_Disclosure

Impairment loss recognised in other comprehensive income

X _{duration, debit}

IAS 36.126 c_Disclosure, IAS 36.129 a_Disclosure

Reversal of impairment loss recognised in other comprehensive income

X _{duration, credit}

IAS 36.126 d_Disclosure, IAS 36.129 b_Disclosure

Net cash flows from (used in) operating activities

X _duration

IAS 7.50 d_Disclosure, IAS 7.10_Disclosure

Net cash flows from (used in) investing activities

X _{duration, debit}

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

Net cash flows from (used in) financing activities

X _{duration, debit}

IAS 7.10_Disclosure, IAS 7.50 d_Disclosure

Description of material reconciling items

text

IFRS 8.28_Disclosure

Disclosure of products and services [text block]

text block

IFRS 8.32_Disclosure

Disclosure of products and services [abstract]

Disclosure of products and services [table]

table

IFRS 8.32_Disclosure

Products and services [axis]

axis

IFRS 8.32_Disclosure, Effective 2017-01-01 IFRS 15.B89 a_Example

Products and services [member]

member [default]

IFRS 8.32_Disclosure, Effective 2017-01-01 IFRS 15.B89 a_Example

Disclosure of products and services [line items]

line items

Revenue

X _{duration, credit}

Disclosure of geographical areas [text block]

text block

IFRS 8.33_Disclosure

Disclosure of geographical areas [abstract]

Disclosure of geographical areas [table]

table

IFRS 8.33_Disclosure

Geographical areas [axis]

axis

IFRS 8.33_Disclosure, Effective 2017-01-01 IFRS 15.B89 b_Example

Geographical areas [member]

member [default]

IFRS 8.33_Disclosure, Effective 2017-01-01 IFRS 15.B89 b_Example

Country of domicile [member]

member

IFRS 8.33 b_Disclosure, IFRS 8.33 a_Disclosure

Foreign countries [member]

member

IFRS 8.33 b_Disclosure, IFRS 8.33 a_Disclosure

Disclosure of geographical areas [line items]

line items

Revenue

X _{duration, credit}

Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts

X _{instant, debit}

IFRS 8.33 b_Disclosure

Disclosure of major customers [text block]

text block

IFRS 8.34_Disclosure

Disclosure of major customers [abstract]

Disclosure of major customers [table]

table

IFRS 8.34_Disclosure

Major customers [axis]

axis

IFRS 8.34_Disclosure

Customers [member]

member [default]

IFRS 8.34_Disclosure

Government [member]

member

IFRS 8.34_Disclosure

Disclosure of major customers [line items]

line items

Revenue

X _{duration, credit}

Percentage of entity's revenue

X.XX

IFRS 8.34_{Common practice}

Information about major customers

text

IFRS 8.34_Disclosure

Description of basis for attributing revenues from external customers to individual countries

text

IFRS 8.33 a_Disclosure

Explanation of interest income reported net of interest expense

text

IFRS 8.23_Disclosure

Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported

text

IFRS 8.32_Disclosure, IFRS 8.33_Disclosure

[880000] Notes - Additional information

Disclosure of additional information [text block]

text block

IAS 1.112 c_Disclosure

Capital commitments [abstract]

Contractual capital commitments

X _{instant, credit}

IAS 1.112 c_{Common practice}

Authorised capital commitments but not contracted for

X _{instant, credit}

IAS 1.112 c_{Common practice}

Total capital commitments

X _{instant, credit}

IAS 1.112 c_{Common practice}

Auditor's remuneration [abstract]

Auditor's remuneration for audit services

X _{duration, debit}

IAS 1.112 c_{Common practice}

Auditor's remuneration for tax services

X _{duration, debit}

IAS 1.112 c_{Common practice}

Auditor's remuneration for other services

X _{duration, debit}

IAS 1.112 c_{Common practice}

Total auditor's remuneration

X _{duration, debit}

IAS 1.112 c_{Common practice}

Number and average number of employees [abstract]

Number of employees

X.XX

IAS 1.112 c_{Common practice}

Average number of employees

X.XX

IAS 1.112 c_{Common practice}

Miscellaneous time bands [abstract]

On demand [member]

member

IAS 1.112 c_{Common practice}

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

member

IAS 1.112 c_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example, Expiry date 2018-01-01 IFRS 7.37_{Common practice}

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

member

IAS 1.112 c_{Common practice}, Expiry date 2018-01-01 IFRS 7.37_{Common practice}, Effective 2018-01-01 IFRS 7.IG20D_Example

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

member

IAS 1.112 c_{Common practice}

Later than four months [member]

member

IAS 1.112 c_{Common practice}

Later than six months [member]

member

IAS 1.112 c_{Common practice}

Later than one year and not later than two years [member]

member

IAS 1.112 c_{Common practice}

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

member

IAS 1.112 c_{Common practice}

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

member

IAS 1.112 c_{Common practice}

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

member

IAS 1.112 c_{Common practice}

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

member

IAS 1.112 c_{Common practice}

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

member

IAS 1.112 c_{Common practice}

Later than ten years [member]

member

IAS 1.112 c_{Common practice}

[901000] Axis - Retrospective application and retrospective restatement

Retrospective application and retrospective restatement [axis]

axis

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

Currently stated [member]

member [default]

IAS 8.29 c (i)_Disclosure, IAS 8.49 b (i)_Disclosure, IAS 1.106 b_Disclosure, IAS 8.28 f (i)_Disclosure, IAS 1.20 d_{Common practice}

Previously stated [member]

member

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

Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]

member

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

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

member

IAS 8.28 f (i)_Disclosure, IAS 8.29 c (i)_Disclosure

Increase (decrease) due to changes in accounting policy required by IFRSs [member]

member

IAS 8.28 g_Disclosure, IAS 8.28 f (i)_Disclosure

Increase (decrease) due to application of IFRS 15 [member]

member

Effective 2017-01-01 IFRS 15.C8 a_Disclosure

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

member

IAS 8.29 d_Disclosure, IAS 8.29 c (i)_Disclosure

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

member

IAS 8.49 b (i)_Disclosure, IAS 8.49 c_Disclosure

[901100] Axis - Departure from requirement of IFRS

Departure from requirement of IFRS [axis]

axis

IAS 1.20 d_Disclosure

Currently stated [member]

member [default]

IAS 8.29 c (i)_Disclosure, IAS 8.49 b (i)_Disclosure, IAS 1.106 b_Disclosure, IAS 8.28 f (i)_Disclosure, IAS 1.20 d_{Common practice}

Reported if in compliance with requirement of IFRS [member]

member

IAS 1.20 d_{Common practice}

Increase (decrease) due to departure from requirement of IFRS [member]

member

IAS 1.20 d_Disclosure

[901500] Axis - Creation date

Creation date [axis]

axis

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

Default financial statements date [member]

member [default]

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

[903000] Axis - Continuing and discontinued operations

Continuing and discontinued operations [axis]

axis

IFRS 5 - Presentation and disclosure_Disclosure

Aggregate continuing and discontinued operations [member]

member [default]

IFRS 5 - Presentation and disclosure_Disclosure

Continuing operations [member]

member

IFRS 5 - Presentation and disclosure_Disclosure

Discontinued operations [member]

member

IFRS 5 - Presentation and disclosure_Disclosure

Disposal groups classified as held for sale [member]

member

IFRS 5 - Presentation and disclosure_Disclosure, IFRS 5.38_{Common practice}

[904000] Axis - Assets and liabilities classified as held for sale

Assets and liabilities classified as held for sale [axis]

axis

IFRS 5.38_Disclosure

Assets and liabilities not classified as held for sale [member]

member [default]

IFRS 5.38_Disclosure

Assets and liabilities classified as held for sale [member]

member

IFRS 5.38_Disclosure

Non-current assets held for sale [member]

member

IFRS 13.IE60_Example, IFRS 5.38_{Common practice}

Disposal groups classified as held for sale [member]

member

IFRS 5 - Presentation and disclosure_Disclosure, IFRS 5.38_{Common practice}

[913000] Axis - Consolidated and separate financial statements

Consolidated and separate financial statements [axis]

axis

IAS 27.4_Disclosure

Consolidated [member]

member [default]

IAS 27.4_Disclosure

Separate [member]

member

IAS 27.4_Disclosure

Namespace mapping

form namespace

to namespace

http://xbrl.ifrs.org/role/ifrs/rol_full_ifrs-dim_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_full_ifrs-dim_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_10_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_10_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_11_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_11_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_12_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_12_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_16_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_16_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_17_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_17_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_18_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_18_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_19_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_19_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_1_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_1_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_20_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_20_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_21_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_21_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_23_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_23_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_24_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_24_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_26_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_26_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_27_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_27_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_29_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_29_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_2_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_2_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_33_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_33_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_34_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_34_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_36_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_36_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_37_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_37_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_38_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_38_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_40_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_40_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_41_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_41_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_7_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_7_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ias_8_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ias_8_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifric_2_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifric_2_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifric_5_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifric_5_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_12_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_12_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_13_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_13_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_1_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_1_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_2_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_2_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_3_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_3_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_4_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_4_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_5_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_5_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_6_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_6_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_8_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_ifrs_8_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_sic_27_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_sic_27_2015-03-11

http://xbrl.ifrs.org/role/ifrs/rol_sic_29_2014-03-05

http://xbrl.ifrs.org/role/ifrs/rol_sic_29_2015-03-11

http://xbrl.ifrs.org/taxonomy/2014-03-05/ifrs-full

http://xbrl.ifrs.org/taxonomy/2015-03-11/ifrs-full

http://xbrl.ifrs.org/taxonomy/2014-03-05/ifrs/full_ifrs_entry_point

http://xbrl.ifrs.org/taxonomy/2015-03-11/ifrs/full_ifrs_entry_point

Role mapping

form role

to role

http://xbrl.ifrs.org/role/ifrs/ias_10_2014-03-05_role-815000

http://xbrl.ifrs.org/role/ifrs/ias_10_2015-03-11_role-815000

http://xbrl.ifrs.org/role/ifrs/ias_11_2014-03-05_role-831710

http://xbrl.ifrs.org/role/ifrs/ias_11_2015-03-11_role-831710

http://xbrl.ifrs.org/role/ifrs/ias_12_2014-03-05_role-835110

http://xbrl.ifrs.org/role/ifrs/ias_12_2015-03-11_role-835110

http://xbrl.ifrs.org/role/ifrs/ias_12_2014-03-05_role-835110a

http://xbrl.ifrs.org/role/ifrs/ias_12_2015-03-11_role-835110a

http://xbrl.ifrs.org/role/ifrs/ias_12_2014-03-05_role-835110b

http://xbrl.ifrs.org/role/ifrs/ias_12_2015-03-11_role-835110b

http://xbrl.ifrs.org/role/ifrs/ias_16_2014-03-05_role-822100

http://xbrl.ifrs.org/role/ifrs/ias_16_2015-03-11_role-822100

http://xbrl.ifrs.org/role/ifrs/ias_17_2014-03-05_role-832600

http://xbrl.ifrs.org/role/ifrs/ias_17_2015-03-11_role-832600

http://xbrl.ifrs.org/role/ifrs/ias_17_2014-03-05_role-832600a

http://xbrl.ifrs.org/role/ifrs/ias_17_2015-03-11_role-832600a

http://xbrl.ifrs.org/role/ifrs/ias_17_2014-03-05_role-832600b

http://xbrl.ifrs.org/role/ifrs/ias_17_2015-03-11_role-832600b

http://xbrl.ifrs.org/role/ifrs/ias_17_2014-03-05_role-832600c

http://xbrl.ifrs.org/role/ifrs/ias_17_2015-03-11_role-832600c

http://xbrl.ifrs.org/role/ifrs/ias_18_2014-03-05_role-831110

http://xbrl.ifrs.org/role/ifrs/ias_18_2015-03-11_role-831110

http://xbrl.ifrs.org/role/ifrs/ias_19_2014-03-05_role-834480

http://xbrl.ifrs.org/role/ifrs/ias_19_2015-03-11_role-834480

http://xbrl.ifrs.org/role/ifrs/ias_19_2014-03-05_role-834480a

http://xbrl.ifrs.org/role/ifrs/ias_19_2015-03-11_role-834480a

http://xbrl.ifrs.org/role/ifrs/ias_19_2014-03-05_role-834480b

http://xbrl.ifrs.org/role/ifrs/ias_19_2015-03-11_role-834480b

http://xbrl.ifrs.org/role/ifrs/ias_19_2014-03-05_role-834480c

http://xbrl.ifrs.org/role/ifrs/ias_19_2015-03-11_role-834480c

http://xbrl.ifrs.org/role/ifrs/ias_19_2014-03-05_role-834480d

http://xbrl.ifrs.org/role/ifrs/ias_19_2015-03-11_role-834480d

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-110000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-110000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-210000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-210000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-220000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-220000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-310000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-310000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-320000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-320000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-410000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-410000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-420000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-420000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-610000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-610000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-800100

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-800100

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-800100a

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-800100a

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-800200

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-800200

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-800400

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-800400

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-800500

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-800500

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-800600

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-800600

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-810000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-810000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-810000a

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-810000a

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-810000b

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-810000b

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-810000c

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-810000c

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-861000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-861000

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-861200

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-861200

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-861200a

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-861200a

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-861200b

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-861200b

http://xbrl.ifrs.org/role/ifrs/ias_1_2014-03-05_role-880000

http://xbrl.ifrs.org/role/ifrs/ias_1_2015-03-11_role-880000

http://xbrl.ifrs.org/role/ifrs/ias_20_2014-03-05_role-831400

http://xbrl.ifrs.org/role/ifrs/ias_20_2015-03-11_role-831400

http://xbrl.ifrs.org/role/ifrs/ias_21_2014-03-05_role-842000

http://xbrl.ifrs.org/role/ifrs/ias_21_2015-03-11_role-842000

http://xbrl.ifrs.org/role/ifrs/ias_23_2014-03-05_role-836200

http://xbrl.ifrs.org/role/ifrs/ias_23_2015-03-11_role-836200

http://xbrl.ifrs.org/role/ifrs/ias_24_2014-03-05_role-818000

http://xbrl.ifrs.org/role/ifrs/ias_24_2015-03-11_role-818000

http://xbrl.ifrs.org/role/ifrs/ias_24_2014-03-05_role-818000a

http://xbrl.ifrs.org/role/ifrs/ias_24_2015-03-11_role-818000a

http://xbrl.ifrs.org/role/ifrs/ias_26_2014-03-05_role-710000

http://xbrl.ifrs.org/role/ifrs/ias_26_2015-03-11_role-710000

http://xbrl.ifrs.org/role/ifrs/ias_27_2014-03-05_role-825480

http://xbrl.ifrs.org/role/ifrs/ias_27_2015-03-11_role-825480

http://xbrl.ifrs.org/role/ifrs/ias_27_2014-03-05_role-825480a

http://xbrl.ifrs.org/role/ifrs/ias_27_2015-03-11_role-825480a

http://xbrl.ifrs.org/role/ifrs/ias_27_2014-03-05_role-825480c

http://xbrl.ifrs.org/role/ifrs/ias_27_2015-03-11_role-825480c

http://xbrl.ifrs.org/role/ifrs/ias_29_2014-03-05_role-816000

http://xbrl.ifrs.org/role/ifrs/ias_29_2015-03-11_role-816000

http://xbrl.ifrs.org/role/ifrs/ias_2_2014-03-05_role-826380

http://xbrl.ifrs.org/role/ifrs/ias_2_2015-03-11_role-826380

http://xbrl.ifrs.org/role/ifrs/ias_33_2014-03-05_role-838000

http://xbrl.ifrs.org/role/ifrs/ias_33_2015-03-11_role-838000

http://xbrl.ifrs.org/role/ifrs/ias_34_2014-03-05_role-813000

http://xbrl.ifrs.org/role/ifrs/ias_34_2015-03-11_role-813000

http://xbrl.ifrs.org/role/ifrs/ias_36_2014-03-05_role-832410

http://xbrl.ifrs.org/role/ifrs/ias_36_2015-03-11_role-832410

http://xbrl.ifrs.org/role/ifrs/ias_36_2014-03-05_role-832410a

http://xbrl.ifrs.org/role/ifrs/ias_36_2015-03-11_role-832410a

http://xbrl.ifrs.org/role/ifrs/ias_36_2014-03-05_role-832410b

http://xbrl.ifrs.org/role/ifrs/ias_36_2015-03-11_role-832410b

http://xbrl.ifrs.org/role/ifrs/ias_36_2014-03-05_role-832410c

http://xbrl.ifrs.org/role/ifrs/ias_36_2015-03-11_role-832410c

http://xbrl.ifrs.org/role/ifrs/ias_36_2014-03-05_role-832410d

http://xbrl.ifrs.org/role/ifrs/ias_36_2015-03-11_role-832410d

http://xbrl.ifrs.org/role/ifrs/ias_37_2014-03-05_role-827570

http://xbrl.ifrs.org/role/ifrs/ias_37_2015-03-11_role-827570

http://xbrl.ifrs.org/role/ifrs/ias_37_2014-03-05_role-827570a

http://xbrl.ifrs.org/role/ifrs/ias_37_2015-03-11_role-827570a

http://xbrl.ifrs.org/role/ifrs/ias_37_2014-03-05_role-827570b

http://xbrl.ifrs.org/role/ifrs/ias_37_2015-03-11_role-827570b

http://xbrl.ifrs.org/role/ifrs/ias_38_2014-03-05_role-823180

http://xbrl.ifrs.org/role/ifrs/ias_38_2015-03-11_role-823180

http://xbrl.ifrs.org/role/ifrs/ias_38_2014-03-05_role-823180a

http://xbrl.ifrs.org/role/ifrs/ias_38_2015-03-11_role-823180a

http://xbrl.ifrs.org/role/ifrs/ias_38_2014-03-05_role-823180b

http://xbrl.ifrs.org/role/ifrs/ias_38_2015-03-11_role-823180b

http://xbrl.ifrs.org/role/ifrs/ias_38_2014-03-05_role-823180c

http://xbrl.ifrs.org/role/ifrs/ias_38_2015-03-11_role-823180c

http://xbrl.ifrs.org/role/ifrs/ias_40_2014-03-05_role-825100

http://xbrl.ifrs.org/role/ifrs/ias_40_2015-03-11_role-825100

http://xbrl.ifrs.org/role/ifrs/ias_41_2014-03-05_role-824180

http://xbrl.ifrs.org/role/ifrs/ias_41_2015-03-11_role-824180

http://xbrl.ifrs.org/role/ifrs/ias_41_2014-03-05_role-824180a

http://xbrl.ifrs.org/role/ifrs/ias_41_2015-03-11_role-824180a

http://xbrl.ifrs.org/role/ifrs/ias_7_2014-03-05_role-510000

http://xbrl.ifrs.org/role/ifrs/ias_7_2015-03-11_role-510000

http://xbrl.ifrs.org/role/ifrs/ias_7_2014-03-05_role-520000

http://xbrl.ifrs.org/role/ifrs/ias_7_2015-03-11_role-520000

http://xbrl.ifrs.org/role/ifrs/ias_7_2014-03-05_role-800300

http://xbrl.ifrs.org/role/ifrs/ias_7_2015-03-11_role-800300

http://xbrl.ifrs.org/role/ifrs/ias_7_2014-03-05_role-851100

http://xbrl.ifrs.org/role/ifrs/ias_7_2015-03-11_role-851100

http://xbrl.ifrs.org/role/ifrs/ias_8_2014-03-05_role-811000

http://xbrl.ifrs.org/role/ifrs/ias_8_2015-03-11_role-811000

http://xbrl.ifrs.org/role/ifrs/ias_8_2014-03-05_role-811000a

http://xbrl.ifrs.org/role/ifrs/ias_8_2015-03-11_role-811000a

http://xbrl.ifrs.org/role/ifrs/ias_8_2014-03-05_role-811000b

http://xbrl.ifrs.org/role/ifrs/ias_8_2015-03-11_role-811000b

http://xbrl.ifrs.org/role/ifrs/ias_8_2014-03-05_role-811000c

http://xbrl.ifrs.org/role/ifrs/ias_8_2015-03-11_role-811000c

http://xbrl.ifrs.org/role/ifrs/ifric_2_2014-03-05_role-868500

http://xbrl.ifrs.org/role/ifrs/ifric_2_2015-03-11_role-868500

http://xbrl.ifrs.org/role/ifrs/ifric_5_2014-03-05_role-868200

http://xbrl.ifrs.org/role/ifrs/ifric_5_2015-03-11_role-868200

http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901000

http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901100

http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901500

http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-903000

http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-904000

http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-913000

http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-990000

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2014-03-05_role-825700

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2015-03-11_role-825700

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2014-03-05_role-825700a

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2015-03-11_role-825700a

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2014-03-05_role-825700b

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2015-03-11_role-825700b

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2014-03-05_role-825700c

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2015-03-11_role-825700c

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2014-03-05_role-825700d

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2015-03-11_role-825700d

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2014-03-05_role-825700e

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2015-03-11_role-825700e

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2014-03-05_role-825700f

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2015-03-11_role-825700f

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2014-03-05_role-825700g

http://xbrl.ifrs.org/role/ifrs/ifrs_12_2015-03-11_role-825700g

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2014-03-05_role-823000

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2015-03-11_role-823000

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2014-03-05_role-823000a

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2015-03-11_role-823000a

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2014-03-05_role-823000b

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2015-03-11_role-823000b

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2014-03-05_role-823000c

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2015-03-11_role-823000c

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2014-03-05_role-823000d

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2015-03-11_role-823000d

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2014-03-05_role-823000e

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2015-03-11_role-823000e

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2014-03-05_role-823000f

http://xbrl.ifrs.org/role/ifrs/ifrs_13_2015-03-11_role-823000f

http://xbrl.ifrs.org/role/ifrs/ifrs_1_2014-03-05_role-819100

http://xbrl.ifrs.org/role/ifrs/ifrs_1_2015-03-11_role-819100

http://xbrl.ifrs.org/role/ifrs/ifrs_1_2014-03-05_role-819100a

http://xbrl.ifrs.org/role/ifrs/ifrs_1_2015-03-11_role-819100a

http://xbrl.ifrs.org/role/ifrs/ifrs_1_2014-03-05_role-819100b

http://xbrl.ifrs.org/role/ifrs/ifrs_1_2015-03-11_role-819100b

http://xbrl.ifrs.org/role/ifrs/ifrs_1_2014-03-05_role-819100c

http://xbrl.ifrs.org/role/ifrs/ifrs_1_2015-03-11_role-819100c

http://xbrl.ifrs.org/role/ifrs/ifrs_2_2014-03-05_role-834120

http://xbrl.ifrs.org/role/ifrs/ifrs_2_2015-03-11_role-834120

http://xbrl.ifrs.org/role/ifrs/ifrs_2_2014-03-05_role-834120a

http://xbrl.ifrs.org/role/ifrs/ifrs_2_2015-03-11_role-834120a

http://xbrl.ifrs.org/role/ifrs/ifrs_2_2014-03-05_role-834120b

http://xbrl.ifrs.org/role/ifrs/ifrs_2_2015-03-11_role-834120b

http://xbrl.ifrs.org/role/ifrs/ifrs_2_2014-03-05_role-834120c

http://xbrl.ifrs.org/role/ifrs/ifrs_2_2015-03-11_role-834120c

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2014-03-05_role-817000

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2015-03-11_role-817000

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2014-03-05_role-817000a

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2015-03-11_role-817000a

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2014-03-05_role-817000b

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2015-03-11_role-817000b

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2014-03-05_role-817000c

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2015-03-11_role-817000c

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2014-03-05_role-817000d

http://xbrl.ifrs.org/role/ifrs/ifrs_3_2015-03-11_role-817000d

http://xbrl.ifrs.org/role/ifrs/ifrs_4_2014-03-05_role-836500

http://xbrl.ifrs.org/role/ifrs/ifrs_4_2015-03-11_role-836500

http://xbrl.ifrs.org/role/ifrs/ifrs_4_2014-03-05_role-836500a

http://xbrl.ifrs.org/role/ifrs/ifrs_4_2015-03-11_role-836500a

http://xbrl.ifrs.org/role/ifrs/ifrs_5_2014-03-05_role-825900

http://xbrl.ifrs.org/role/ifrs/ifrs_5_2015-03-11_role-825900

http://xbrl.ifrs.org/role/ifrs/ifrs_6_2014-03-05_role-822200

http://xbrl.ifrs.org/role/ifrs/ifrs_6_2015-03-11_role-822200

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390a

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390a

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390b

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390b

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390c

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390c

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390d

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390d

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390e

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390e

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390f

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390f

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390g

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390g

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390h

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390h

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390i

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390i

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390j

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390j

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390k

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390k

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390l

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390l

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390m

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390m

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390n

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390n

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390o

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390o

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390p

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390p

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390q

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390q

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390r

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390r

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390s

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390s

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390t

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390t

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390u

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390u

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390v

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390v

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390w

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390w

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390x

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390x

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390y

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390y

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2014-03-05_role-822390z

http://xbrl.ifrs.org/role/ifrs/ifrs_7_2015-03-11_role-822390z

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2014-03-05_role-871100

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2015-03-11_role-871100

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2014-03-05_role-871100a

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2015-03-11_role-871100a

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2014-03-05_role-871100b

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2015-03-11_role-871100b

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2014-03-05_role-871100c

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2015-03-11_role-871100c

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2014-03-05_role-871100d

http://xbrl.ifrs.org/role/ifrs/ifrs_8_2015-03-11_role-871100d

http://xbrl.ifrs.org/role/ifrs/sic_27_2014-03-05_role-832800

http://xbrl.ifrs.org/role/ifrs/sic_27_2015-03-11_role-832800

http://xbrl.ifrs.org/role/ifrs/sic_29_2014-03-05_role-832900

http://xbrl.ifrs.org/role/ifrs/sic_29_2015-03-11_role-832900

Concept add

	Concept name
	taxB:AccruedIncome
	taxB:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract
	taxB:AircraftUnderFinanceLeaseMember
	taxB:AirportLandingRightsMember
	taxB:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
	taxB:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible
	taxB:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable
	taxB:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax
	taxB:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax
	taxB:AssetsAndRegulatoryDeferralAccountDebitBalances
	taxB:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
	taxB:BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:BearerPlants
	taxB:BearerPlantsMember
	taxB:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
	taxB:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember
	taxB:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract
	taxB:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract
	taxB:ClassesOfCurrentInventoriesAlternativeAbstract
	taxB:ClassesOfRegulatoryDeferralAccountBalancesAxis
	taxB:ClassesOfRegulatoryDeferralAccountBalancesMember
	taxB:ContractAssets
	taxB:ContractAssetsAbstract
	taxB:ContractAssetsMember
	taxB:ContractDurationAxis
	taxB:ContractDurationMember
	taxB:ContractLiabilities
	taxB:ContractLiabilitiesAbstract
	taxB:CostsToObtainContractsWithCustomersMember
	taxB:CreditImpairmentOfFinancialInstrumentsAxis
	taxB:CreditImpairmentOfFinancialInstrumentsMember
	taxB:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory
	taxB:CurrentAccruedIncome
	taxB:CurrentContractAssets
	taxB:CurrentContractLiabilities
	taxB:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
	taxB:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:CurrentInventoriesHeldForSale
	taxB:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
	taxB:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices
	taxB:CurrentMember
	taxB:CurrentPrepaymentsAndCurrentAccruedIncome
	taxB:CurrentPrepaymentsAndCurrentAccruedIncomeAbstract
	taxB:CurrentReceivablesFromContractsWithCustomers
	taxB:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances
	taxB:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances
	taxB:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:DecreaseThroughDerecognitionFinancialAssets
	taxB:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances
	taxB:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances
	taxB:DecreaseThroughImpairmentContractAssets
	taxB:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances
	taxB:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities
	taxB:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets
	taxB:DecreaseThroughWriteoffFinancialAssets
	taxB:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances
	taxB:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances
	taxB:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory
	taxB:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
	taxB:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory
	taxB:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
	taxB:DescriptionOfAccountingPolicyForWarrantsExplanatory
	taxB:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition
	taxB:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset
	taxB:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses
	taxB:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently
	taxB:DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9
	taxB:DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges
	taxB:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014
	taxB:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied
	taxB:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation
	taxB:DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements
	taxB:DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements
	taxB:DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses
	taxB:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty
	taxB:DescriptionOfIdentityOfRateRegulators
	taxB:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax
	taxB:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers
	taxB:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers
	taxB:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
	taxB:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers
	taxB:DescriptionOfNatureAndExtentOfRateregulatedActivity
	taxB:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer
	taxB:DescriptionOfNatureOfRegulatoryRatesettingProcess
	taxB:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations
	taxB:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
	taxB:DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively
	taxB:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
	taxB:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices
	taxB:DescriptionOfSignificantPaymentTermsInContractsWithCustomers
	taxB:DescriptionOfTypesOfWarrantiesAndRelatedObligations
	taxB:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations
	taxB:DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
	taxB:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract
	taxB:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory
	taxB:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems
	taxB:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable
	taxB:DisclosureOfCreditRiskExposureAbstract
	taxB:DisclosureOfCreditRiskExposureExplanatory
	taxB:DisclosureOfCreditRiskExposureLineItems
	taxB:DisclosureOfCreditRiskExposureTable
	taxB:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract
	taxB:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
	taxB:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems
	taxB:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable
	taxB:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract
	taxB:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory
	taxB:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems
	taxB:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable
	taxB:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract
	taxB:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory
	taxB:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems
	taxB:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable
	taxB:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory
	taxB:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory
	taxB:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory
	taxB:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory
	taxB:DisclosureOfPerformanceObligationsAbstract
	taxB:DisclosureOfPerformanceObligationsExplanatory
	taxB:DisclosureOfPerformanceObligationsLineItems
	taxB:DisclosureOfPerformanceObligationsTable
	taxB:DisclosureOfProvisionMatrixAbstract
	taxB:DisclosureOfProvisionMatrixExplanatory
	taxB:DisclosureOfProvisionMatrixLineItems
	taxB:DisclosureOfProvisionMatrixTable
	taxB:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract
	taxB:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
	taxB:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
	taxB:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable
	taxB:DisclosureOfRegulatoryDeferralAccountsExplanatory
	taxB:DisclosureOfRevenueFromContractsWithCustomersExplanatory
	taxB:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract
	taxB:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
	taxB:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems
	taxB:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable
	taxB:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
	taxB:ElectricityDistributionMember
	taxB:EnergyExpense
	taxB:EntitysTotalForProbabilityOfDefaultMember
	taxB:EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances
	taxB:ExpectedCreditLossRate
	taxB:ExpectedCreditLossesCollectivelyAssessedMember
	taxB:ExpectedCreditLossesIndividuallyAssessedMember
	taxB:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory
	taxB:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory
	taxB:ExplanationOfHowRateRegulatorIsRelated
	taxB:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance
	taxB:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment
	taxB:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory
	taxB:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory
	taxB:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments
	taxB:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15
	taxB:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
	taxB:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue
	taxB:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
	taxB:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
	taxB:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices
	taxB:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified
	taxB:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9
	taxB:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory
	taxB:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9
	taxB:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
	taxB:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
	taxB:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember
	taxB:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures
	taxB:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement
	taxB:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification
	taxB:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss
	taxB:FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount
	taxB:FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding
	taxB:FinancialGuaranteeContractsMember
	taxB:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember
	taxB:FinancialInstrumentsCreditimpairedMember
	taxB:FinancialInstrumentsNotCreditimpairedMember
	taxB:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember
	taxB:FixedpriceContractsMember
	taxB:FuelAndEnergyExpenseAbstract
	taxB:FuelExpense
	taxB:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
	taxB:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
	taxB:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax
	taxB:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax
	taxB:GasDistributionMember
	taxB:GoodsOrServicesTransferredAtPointInTimeMember
	taxB:GoodsOrServicesTransferredOverTimeMember
	taxB:GoodsSoldDirectlyToConsumersMember
	taxB:GoodsSoldThroughIntermediariesMember
	taxB:GovernmentCustomersMember
	taxB:ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
	taxB:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9
	taxB:ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers
	taxB:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
	taxB:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
	taxB:IncreaseDecreaseDueToApplicationOfIFRS15Member
	taxB:IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation
	taxB:IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation
	taxB:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract
	taxB:IncreaseDecreaseInFinancialAssets
	taxB:IncreaseDecreaseInFinancialAssetsAbstract
	taxB:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances
	taxB:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances
	taxB:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances
	taxB:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances
	taxB:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances
	taxB:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances
	taxB:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances
	taxB:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances
	taxB:IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets
	taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
	taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities
	taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets
	taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities
	taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets
	taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities
	taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets
	taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities
	taxB:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract
	taxB:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets
	taxB:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract
	taxB:IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:IncreaseDecreaseThroughForeignExchangeFinancialAssets
	taxB:IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets
	taxB:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances
	taxB:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract
	taxB:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances
	taxB:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract
	taxB:IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:IncreaseDecreaseThroughOtherMovementsFinancialAssets
	taxB:IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:IncreaseDecreaseThroughTransfersFinancialAssets
	taxB:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances
	taxB:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances
	taxB:IncreaseThroughBusinessCombinationsContractAssets
	taxB:IncreaseThroughBusinessCombinationsContractLiabilities
	taxB:IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances
	taxB:IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances
	taxB:IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts
	taxB:IncreaseThroughOriginationOrPurchaseFinancialAssets
	taxB:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory
	taxB:InformationAboutEntitysDefinitionsOfDefault
	taxB:InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup
	taxB:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory
	taxB:InformationOnEntitysWriteoffPolicy
	taxB:InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets
	taxB:InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition
	taxB:InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis
	taxB:InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied
	taxB:InterestIncomeOnDeposits
	taxB:InterestRevenueCalculatedUsingEffectiveInterestMethod
	taxB:InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:ItemsForPresentationOfRegulatoryDeferralAccountsAbstract
	taxB:LaterThanThreeMonthsMember
	taxB:LeaseReceivablesMember
	taxB:LicenceFeeIncome
	taxB:LifetimeExpectedCreditLossesMember
	taxB:LoanCommitmentsMember
	taxB:LongtermContractsMember
	taxB:MarketsOfCustomersAxis
	taxB:MarketsOfCustomersMember
	taxB:MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied
	taxB:MethodOfAssessmentOfExpectedCreditLossesAxis
	taxB:MethodOfAssessmentOfExpectedCreditLossesMember
	taxB:NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
	taxB:NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
	taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract
	taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
	taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract
	taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
	taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract
	taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests
	taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation
	taxB:NoncurrentAccruedIncome
	taxB:NoncurrentContractAssets
	taxB:NoncurrentContractLiabilities
	taxB:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract
	taxB:NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
	taxB:NoncurrentPrepaymentsAndNoncurrentAccruedIncome
	taxB:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstract
	taxB:NoncurrentReceivablesFromContractsWithCustomers
	taxB:NongovernmentCustomersMember
	taxB:OperatingExpense
	taxB:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
	taxB:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract
	taxB:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
	taxB:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
	taxB:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract
	taxB:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
	taxB:OtherRegulatoryDeferralAccountCreditBalances
	taxB:OtherRegulatoryDeferralAccountDebitBalances
	taxB:OwnedAircraftMember
	taxB:PastDueStatusAxis
	taxB:PastDueStatusMember
	taxB:PerformanceObligationsAxis
	taxB:PerformanceObligationsMember
	taxB:PerformanceObligationsSatisfiedAtPointInTimeMember
	taxB:PerformanceObligationsSatisfiedOverTimeMember
	taxB:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary
	taxB:PrecontractCostsMember
	taxB:PrepaymentsAndAccruedIncome
	taxB:PrepaymentsAndAccruedIncomeAbstract
	taxB:ProbabilityOfDefaultAxis
	taxB:ProbabilityOfDefaultMember
	taxB:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
	taxB:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests
	taxB:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent
	taxB:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively
	taxB:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
	taxB:RateregulatedActivitiesMember
	taxB:ReceivablesFromContractsWithCustomers
	taxB:ReceivablesFromContractsWithCustomersAbstract
	taxB:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
	taxB:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax
	taxB:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax
	taxB:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax
	taxB:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost
	taxB:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss
	taxB:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract
	taxB:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract
	taxB:RegulatoryDeferralAccountBalancesAxis
	taxB:RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember
	taxB:RegulatoryDeferralAccountBalancesMember
	taxB:RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember
	taxB:RegulatoryDeferralAccountCreditBalances
	taxB:RegulatoryDeferralAccountCreditBalancesAbstract
	taxB:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability
	taxB:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract
	taxB:RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup
	taxB:RegulatoryDeferralAccountDebitBalances
	taxB:RegulatoryDeferralAccountDebitBalancesAbstract
	taxB:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset
	taxB:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract
	taxB:RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup
	taxB:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances
	taxB:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances
	taxB:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
	taxB:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember
	taxB:RevenueFromContractsWithCustomers
	taxB:RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods
	taxB:RevenueFromRenderingOfCargoAndMailTransportServices
	taxB:RevenueFromRenderingOfPassengerTransportServices
	taxB:RevenueFromRenderingOfTransportServices
	taxB:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
	taxB:SalesChannelsAxis
	taxB:SalesChannelsMember
	taxB:SellingGeneralAndAdministrativeExpense
	taxB:SetupCostsMember
	taxB:ShorttermContractsMember
	taxB:StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract
	taxB:StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9
	taxB:StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed
	taxB:StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed
	taxB:StatementThatRateRegulatorIsRelatedParty
	taxB:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
	taxB:TaxationrelatedRegulatoryDeferralAccountBalancesMember
	taxB:TimeandmaterialsContractsMember
	taxB:TimingOfTransferOfGoodsOrServicesAxis
	taxB:TimingOfTransferOfGoodsOrServicesMember
	taxB:TransactionPriceAllocatedToRemainingPerformanceObligations
	taxB:TwelvemonthExpectedCreditLossesMember
	taxB:TypeOfMeasurementOfExpectedCreditLossesAxis
	taxB:TypeOfMeasurementOfExpectedCreditLossesMember
	taxB:TypesOfContractsAxis
	taxB:TypesOfContractsMember
	taxB:TypesOfCustomersAxis
	taxB:TypesOfCustomersMember
	taxB:TypesOfRateregulatedActivitiesAxis
	taxB:UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised

Concept name

taxB:AccruedIncome

taxB:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

taxB:AircraftUnderFinanceLeaseMember

taxB:AirportLandingRightsMember

taxB:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

taxB:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

taxB:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

taxB:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

taxB:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

taxB:AssetsAndRegulatoryDeferralAccountDebitBalances

taxB:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

taxB:BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:BearerPlants

taxB:BearerPlantsMember

taxB:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

taxB:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

taxB:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract

taxB:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract

taxB:ClassesOfCurrentInventoriesAlternativeAbstract

taxB:ClassesOfRegulatoryDeferralAccountBalancesAxis

taxB:ClassesOfRegulatoryDeferralAccountBalancesMember

taxB:ContractAssets

taxB:ContractAssetsAbstract

taxB:ContractAssetsMember

taxB:ContractDurationAxis

taxB:ContractDurationMember

taxB:ContractLiabilities

taxB:ContractLiabilitiesAbstract

taxB:CostsToObtainContractsWithCustomersMember

taxB:CreditImpairmentOfFinancialInstrumentsAxis

taxB:CreditImpairmentOfFinancialInstrumentsMember

taxB:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory

taxB:CurrentAccruedIncome

taxB:CurrentContractAssets

taxB:CurrentContractLiabilities

taxB:CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

taxB:CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:CurrentInventoriesHeldForSale

taxB:CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

taxB:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

taxB:CurrentMember

taxB:CurrentPrepaymentsAndCurrentAccruedIncome

taxB:CurrentPrepaymentsAndCurrentAccruedIncomeAbstract

taxB:CurrentReceivablesFromContractsWithCustomers

taxB:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances

taxB:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

taxB:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:DecreaseThroughDerecognitionFinancialAssets

taxB:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

taxB:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

taxB:DecreaseThroughImpairmentContractAssets

taxB:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

taxB:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

taxB:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

taxB:DecreaseThroughWriteoffFinancialAssets

taxB:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

taxB:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

taxB:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

taxB:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

taxB:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

taxB:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

taxB:DescriptionOfAccountingPolicyForWarrantsExplanatory

taxB:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition

taxB:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset

taxB:DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses

taxB:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently

taxB:DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9

taxB:DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

taxB:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014

taxB:DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

taxB:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

taxB:DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements

taxB:DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements

taxB:DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses

taxB:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty

taxB:DescriptionOfIdentityOfRateRegulators

taxB:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax

taxB:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers

taxB:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers

taxB:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

taxB:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers

taxB:DescriptionOfNatureAndExtentOfRateregulatedActivity

taxB:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer

taxB:DescriptionOfNatureOfRegulatoryRatesettingProcess

taxB:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations

taxB:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices

taxB:DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively

taxB:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

taxB:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices

taxB:DescriptionOfSignificantPaymentTermsInContractsWithCustomers

taxB:DescriptionOfTypesOfWarrantiesAndRelatedObligations

taxB:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations

taxB:DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

taxB:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract

taxB:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory

taxB:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems

taxB:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable

taxB:DisclosureOfCreditRiskExposureAbstract

taxB:DisclosureOfCreditRiskExposureExplanatory

taxB:DisclosureOfCreditRiskExposureLineItems

taxB:DisclosureOfCreditRiskExposureTable

taxB:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract

taxB:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory

taxB:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems

taxB:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable

taxB:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract

taxB:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory

taxB:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems

taxB:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable

taxB:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract

taxB:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory

taxB:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems

taxB:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable

taxB:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory

taxB:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory

taxB:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory

taxB:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory

taxB:DisclosureOfPerformanceObligationsAbstract

taxB:DisclosureOfPerformanceObligationsExplanatory

taxB:DisclosureOfPerformanceObligationsLineItems

taxB:DisclosureOfPerformanceObligationsTable

taxB:DisclosureOfProvisionMatrixAbstract

taxB:DisclosureOfProvisionMatrixExplanatory

taxB:DisclosureOfProvisionMatrixLineItems

taxB:DisclosureOfProvisionMatrixTable

taxB:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract

taxB:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory

taxB:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems

taxB:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable

taxB:DisclosureOfRegulatoryDeferralAccountsExplanatory

taxB:DisclosureOfRevenueFromContractsWithCustomersExplanatory

taxB:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract

taxB:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory

taxB:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems

taxB:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable

taxB:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

taxB:ElectricityDistributionMember

taxB:EnergyExpense

taxB:EntitysTotalForProbabilityOfDefaultMember

taxB:EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances

taxB:ExpectedCreditLossRate

taxB:ExpectedCreditLossesCollectivelyAssessedMember

taxB:ExpectedCreditLossesIndividuallyAssessedMember

taxB:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory

taxB:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory

taxB:ExplanationOfHowRateRegulatorIsRelated

taxB:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance

taxB:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment

taxB:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory

taxB:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory

taxB:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments

taxB:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15

taxB:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory

taxB:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue

taxB:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

taxB:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

taxB:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices

taxB:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified

taxB:FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9

taxB:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory

taxB:FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9

taxB:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

taxB:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

taxB:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember

taxB:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures

taxB:FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement

taxB:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification

taxB:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss

taxB:FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount

taxB:FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding

taxB:FinancialGuaranteeContractsMember

taxB:FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember

taxB:FinancialInstrumentsCreditimpairedMember

taxB:FinancialInstrumentsNotCreditimpairedMember

taxB:FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember

taxB:FixedpriceContractsMember

taxB:FuelAndEnergyExpenseAbstract

taxB:FuelExpense

taxB:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax

taxB:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax

taxB:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax

taxB:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax

taxB:GasDistributionMember

taxB:GoodsOrServicesTransferredAtPointInTimeMember

taxB:GoodsOrServicesTransferredOverTimeMember

taxB:GoodsSoldDirectlyToConsumersMember

taxB:GoodsSoldThroughIntermediariesMember

taxB:GovernmentCustomersMember

taxB:ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

taxB:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9

taxB:ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers

taxB:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

taxB:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

taxB:IncreaseDecreaseDueToApplicationOfIFRS15Member

taxB:IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation

taxB:IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation

taxB:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract

taxB:IncreaseDecreaseInFinancialAssets

taxB:IncreaseDecreaseInFinancialAssetsAbstract

taxB:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances

taxB:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances

taxB:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances

taxB:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances

taxB:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances

taxB:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances

taxB:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances

taxB:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances

taxB:IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets

taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets

taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities

taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets

taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities

taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets

taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities

taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets

taxB:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities

taxB:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract

taxB:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets

taxB:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract

taxB:IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:IncreaseDecreaseThroughForeignExchangeFinancialAssets

taxB:IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets

taxB:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances

taxB:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract

taxB:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances

taxB:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract

taxB:IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:IncreaseDecreaseThroughOtherMovementsFinancialAssets

taxB:IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:IncreaseDecreaseThroughTransfersFinancialAssets

taxB:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances

taxB:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances

taxB:IncreaseThroughBusinessCombinationsContractAssets

taxB:IncreaseThroughBusinessCombinationsContractLiabilities

taxB:IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances

taxB:IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances

taxB:IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

taxB:IncreaseThroughOriginationOrPurchaseFinancialAssets

taxB:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory

taxB:InformationAboutEntitysDefinitionsOfDefault

taxB:InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup

taxB:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory

taxB:InformationOnEntitysWriteoffPolicy

taxB:InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets

taxB:InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition

taxB:InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis

taxB:InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied

taxB:InterestIncomeOnDeposits

taxB:InterestRevenueCalculatedUsingEffectiveInterestMethod

taxB:InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:ItemsForPresentationOfRegulatoryDeferralAccountsAbstract

taxB:LaterThanThreeMonthsMember

taxB:LeaseReceivablesMember

taxB:LicenceFeeIncome

taxB:LifetimeExpectedCreditLossesMember

taxB:LoanCommitmentsMember

taxB:LongtermContractsMember

taxB:MarketsOfCustomersAxis

taxB:MarketsOfCustomersMember

taxB:MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

taxB:MethodOfAssessmentOfExpectedCreditLossesAxis

taxB:MethodOfAssessmentOfExpectedCreditLossesMember

taxB:NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

taxB:NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract

taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract

taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax

taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract

taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests

taxB:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation

taxB:NoncurrentAccruedIncome

taxB:NoncurrentContractAssets

taxB:NoncurrentContractLiabilities

taxB:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

taxB:NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

taxB:NoncurrentPrepaymentsAndNoncurrentAccruedIncome

taxB:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstract

taxB:NoncurrentReceivablesFromContractsWithCustomers

taxB:NongovernmentCustomersMember

taxB:OperatingExpense

taxB:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

taxB:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract

taxB:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

taxB:OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

taxB:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract

taxB:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

taxB:OtherRegulatoryDeferralAccountCreditBalances

taxB:OtherRegulatoryDeferralAccountDebitBalances

taxB:OwnedAircraftMember

taxB:PastDueStatusAxis

taxB:PastDueStatusMember

taxB:PerformanceObligationsAxis

taxB:PerformanceObligationsMember

taxB:PerformanceObligationsSatisfiedAtPointInTimeMember

taxB:PerformanceObligationsSatisfiedOverTimeMember

taxB:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary

taxB:PrecontractCostsMember

taxB:PrepaymentsAndAccruedIncome

taxB:PrepaymentsAndAccruedIncomeAbstract

taxB:ProbabilityOfDefaultAxis

taxB:ProbabilityOfDefaultMember

taxB:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax

taxB:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests

taxB:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent

taxB:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively

taxB:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

taxB:RateregulatedActivitiesMember

taxB:ReceivablesFromContractsWithCustomers

taxB:ReceivablesFromContractsWithCustomersAbstract

taxB:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax

taxB:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax

taxB:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax

taxB:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax

taxB:ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost

taxB:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss

taxB:ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract

taxB:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract

taxB:RegulatoryDeferralAccountBalancesAxis

taxB:RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember

taxB:RegulatoryDeferralAccountBalancesMember

taxB:RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember

taxB:RegulatoryDeferralAccountCreditBalances

taxB:RegulatoryDeferralAccountCreditBalancesAbstract

taxB:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability

taxB:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract

taxB:RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup

taxB:RegulatoryDeferralAccountDebitBalances

taxB:RegulatoryDeferralAccountDebitBalancesAbstract

taxB:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset

taxB:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract

taxB:RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup

taxB:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances

taxB:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances

taxB:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

taxB:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember

taxB:RevenueFromContractsWithCustomers

taxB:RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods

taxB:RevenueFromRenderingOfCargoAndMailTransportServices

taxB:RevenueFromRenderingOfPassengerTransportServices

taxB:RevenueFromRenderingOfTransportServices

taxB:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod

taxB:SalesChannelsAxis

taxB:SalesChannelsMember

taxB:SellingGeneralAndAdministrativeExpense

taxB:SetupCostsMember

taxB:ShorttermContractsMember

taxB:StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract

taxB:StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9

taxB:StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed

taxB:StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed

taxB:StatementThatRateRegulatorIsRelatedParty

taxB:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

taxB:TaxationrelatedRegulatoryDeferralAccountBalancesMember

taxB:TimeandmaterialsContractsMember

taxB:TimingOfTransferOfGoodsOrServicesAxis

taxB:TimingOfTransferOfGoodsOrServicesMember

taxB:TransactionPriceAllocatedToRemainingPerformanceObligations

taxB:TwelvemonthExpectedCreditLossesMember

taxB:TypeOfMeasurementOfExpectedCreditLossesAxis

taxB:TypeOfMeasurementOfExpectedCreditLossesMember

taxB:TypesOfContractsAxis

taxB:TypesOfContractsMember

taxB:TypesOfCustomersAxis

taxB:TypesOfCustomersMember

taxB:TypesOfRateregulatedActivitiesAxis

taxB:UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised

Concept delete

concept name
~~taxA:FinancialInstrumentsAtAmortisedCostMember~~
~~taxA:FinancialInstrumentsAtFairValueMember~~
~~taxA:FinancialInstrumentsOutsideScopeOfIFRS7Member~~
~~taxA:GainsLossesOnFinancialAssetsAtFairValueThroughOtherComprehensiveIncome~~

concept name

~~taxA:FinancialInstrumentsAtAmortisedCostMember~~

~~taxA:FinancialInstrumentsAtFairValueMember~~

~~taxA:FinancialInstrumentsOutsideScopeOfIFRS7Member~~

~~taxA:GainsLossesOnFinancialAssetsAtFairValueThroughOtherComprehensiveIncome~~

Abstract

Legend: Linkbase header

Legend: Linkbase content

Example

Statistics

Taxonomy Visualisation

Technical information

Namespace mapping

Role mapping

Concept add

Concept delete