Abstract

This document is a human readable presentation and reflects changes between full IFRS Taxonomy 2017 and full IFRS Taxonomy 2018

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

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

Statistics

concepts delete: 25
concepts add: 413
The following statistics are based on existing concepts only. A new concept usually also have a new label and a new reference. Those will not be included in the statistics below.references added: 453
references deleted: 408
labels changed: 41
labels added: 1

Taxonomy Visualisation

[Expand all] [Collapse all]
 [903000] Axis - Continuing and discontinued operations
Continuing and discontinued operations [axis]
axis
IFRS 5 - Presentation and disclosureDisclosure
Continuing operations [member]
member member [default]
IFRS 5 - Presentation and disclosureDisclosure
Aggregate continuing and discontinued operations [member]
member [default]member
IFRS 5 - Presentation and disclosureDisclosure
Discontinued operations [member]
member
IFRS 5 - Presentation and disclosureDisclosure
Disposal groups classified as held for sale [member]
member
IFRS 5 - Presentation and disclosureDisclosure, IFRS 5.38Common practice
 [836600] Notes - Insurance contracts (IFRS 17)
Disclosure of insurance contracts [text block]
text block
IFRS 4 - DisclosureDisclosure, Expiry date 2021-01-01 IFRS 4 - DisclosureDisclosure, Effective 2021-01-01 IFRS 17 - DisclosureDisclosure
Insurance service result [abstract]
Insurance revenue
X duration, credit
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IAS 1.82 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure
Insurance service expenses from insurance contracts issued
(X) duration, debit
Effective 2021-01-01 IAS 1.82 abDisclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
Income from amounts recovered from reinsurer
X duration, credit
Effective 2021-01-01 IFRS 17.86Disclosure
Expenses from allocation of premiums paid to reinsurer
(X) duration, debit
Effective 2021-01-01 IFRS 17.86Disclosure
Net income (expenses) from reinsurance contracts held, other than finance income (expenses)
X duration, credit
Effective 2021-01-01 IFRS 17.86Disclosure, Effective 2021-01-01 IAS 1.82 acDisclosure
Total insurance service result
X duration, credit
Effective 2021-01-01 IFRS 17.80 aDisclosure
Additional information about insurance contracts [text block]
text block
Effective 2021-01-01 IFRS 17.94Disclosure
Description of criteria satisfied when using premium allocation approach
text
Effective 2021-01-01 IFRS 17.97 aDisclosure
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
text
Effective 2021-01-01 IFRS 17.97 bDisclosure
Description of method to recognise insurance acquisition cash flows when using premium allocation approach
text
Effective 2021-01-01 IFRS 17.97 cDisclosure
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]
text block
Effective 2021-01-01 IFRS 17.100Disclosure
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]
table
Effective 2021-01-01 IFRS 17.100Disclosure
Disaggregation of insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure
Insurance contracts by remaining coverage and incurred claims [axis]
axis
Effective 2021-01-01 IFRS 17.100Disclosure
Insurance contracts by remaining coverage and incurred claims [member]
member [default]
Effective 2021-01-01 IFRS 17.100Disclosure
Net liabilities or assets for remaining coverage excluding loss component [member]
member
Effective 2021-01-01 IFRS 17.100 aDisclosure
Loss component [member]
member
Effective 2021-01-01 IFRS 17.100 bDisclosure
Liabilities for incurred claims [member]
member
Effective 2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts by components [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components [member]
member [default]
Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future cash flows [member]
member
Effective 2021-01-01 IFRS 17.101 aDisclosure, Effective 2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future cash outflows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of insurance acquisition cash flows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future cash inflows [member]
member
Effective 2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial risk [member]
member
Effective 2021-01-01 IFRS 17.107 cDisclosure, Effective 2021-01-01 IFRS 17.101 bDisclosure, Effective 2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin [member]
member
Effective 2021-01-01 IFRS 17.107 dDisclosure, Effective 2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 bDisclosure
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]
line items
Insurance contracts liability (asset) at beginning of period
X instant, credit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at beginning of period
X instant, debit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are liabilities at beginning of period
X instant, credit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]
Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]
Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.114 aDisclosure
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.114 bDisclosure
Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.114 cDisclosure
Total increase (decrease) through insurance revenue, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 aDisclosure
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]
Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 b (i)Disclosure
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 b (ii)Disclosure
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 b (iii)Disclosure, Effective 2021-01-01 IFRS 17.104 cDisclosure
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 b (iv)Disclosure, Effective 2021-01-01 IFRS 17.104 aDisclosure
Total increase (decrease) through insurance service expenses, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 bDisclosure
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 cDisclosure
Total increase (decrease) through insurance service result, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104Disclosure, Effective 2021-01-01 IFRS 17.103Disclosure
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (ii)Disclosure
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (iii)Disclosure
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (iii)Disclosure
Total increase (decrease) through cash flows, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 aDisclosure
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 bDisclosure
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 cDisclosure
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 dDisclosure
Total increase (decrease) in insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.99Common practice
Insurance contracts liability (asset) at end of period
X instant, credit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at end of period
X instant, debit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are liabilities at end of period
X instant, credit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Disclosure of reconciliation of changes in insurance contracts by components [text block]
text block
Effective 2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of changes in insurance contracts by components [abstract]
Disclosure of reconciliation of changes in insurance contracts by components [table]
table
Effective 2021-01-01 IFRS 17.101Disclosure
Disaggregation of insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure
Insurance contracts by components [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components [member]
member [default]
Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future cash flows [member]
member
Effective 2021-01-01 IFRS 17.101 aDisclosure, Effective 2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future cash outflows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of insurance acquisition cash flows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future cash inflows [member]
member
Effective 2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial risk [member]
member
Effective 2021-01-01 IFRS 17.107 cDisclosure, Effective 2021-01-01 IFRS 17.101 bDisclosure, Effective 2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin [member]
member
Effective 2021-01-01 IFRS 17.107 dDisclosure, Effective 2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 bDisclosure
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Disclosure of reconciliation of changes in insurance contracts by components [line items]
line items
Insurance contracts liability (asset) at beginning of period
X instant, credit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at beginning of period
X instant, debit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are liabilities at beginning of period
X instant, credit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Changes in insurance contracts for reconciliation by components [abstract]
Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]
Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 a (i)Disclosure
Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 a (ii)Disclosure
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 b (iv)Disclosure, Effective 2021-01-01 IFRS 17.104 aDisclosure
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]
Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 b (i)Disclosure
Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 b (ii)Disclosure
Increase (decrease) through experience adjustments, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 b (iii)Disclosure
Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 bDisclosure
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.103 b (iii)Disclosure, Effective 2021-01-01 IFRS 17.104 cDisclosure
Total increase (decrease) through insurance service result, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104Disclosure, Effective 2021-01-01 IFRS 17.103Disclosure
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (i)Disclosure
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (ii)Disclosure
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (iii)Disclosure
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 a (iii)Disclosure
Total increase (decrease) through cash flows, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 aDisclosure
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 bDisclosure
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 cDisclosure
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.105 dDisclosure
Total increase (decrease) in insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.99Common practice
Insurance contracts liability (asset) at end of period
X instant, credit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are assets at end of period
X instant, debit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Insurance contracts that are liabilities at end of period
X instant, credit
Effective 2021-01-01 IFRS 17.99 bDisclosure
Disclosure of analysis of insurance revenue [text block]
text block
Effective 2021-01-01 IFRS 17.106Disclosure
Disclosure of analysis of insurance revenue [abstract]
Disclosure of analysis of insurance revenue [table]
table
Effective 2021-01-01 IFRS 17.106Disclosure
Insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Disclosure of analysis of insurance revenue [line items]
line items
Insurance revenue [abstract]
Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]
Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period
X duration, credit
Effective 2021-01-01 IFRS 17.106 a (i)Disclosure
Insurance revenue, change in risk adjustment for non-financial risk
X duration, credit
Effective 2021-01-01 IFRS 17.106 a (ii)Disclosure
Insurance revenue, contractual service margin recognised in profit or loss because of transfer of services
X duration, credit
Effective 2021-01-01 IFRS 17.106 a (iii)Disclosure
Total insurance revenue, amounts relating to changes in liability for remaining coverage
X duration, credit
Effective 2021-01-01 IFRS 17.106 aDisclosure
Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows
X duration, credit
Effective 2021-01-01 IFRS 17.106 bDisclosure
Total insurance revenue
X duration, credit
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IAS 1.82 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure
Disclosure of effect of insurance contracts initially recognised [text block]
text block
Effective 2021-01-01 IFRS 17.107Disclosure
Disclosure of effect of insurance contracts initially recognised [abstract]
Disclosure of effect of insurance contracts initially recognised [table]
table
Effective 2021-01-01 IFRS 17.107Disclosure
Disaggregation of insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure
Insurance contracts by components [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Insurance contracts by components [member]
member [default]
Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Estimates of present value of future cash flows [member]
member
Effective 2021-01-01 IFRS 17.101 aDisclosure, Effective 2021-01-01 IFRS 17.100 c (i)Disclosure
Estimates of present value of future cash outflows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of insurance acquisition cash flows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
member
Effective 2021-01-01 IFRS 17.107 aDisclosure
Estimates of present value of future cash inflows [member]
member
Effective 2021-01-01 IFRS 17.107 bDisclosure
Risk adjustment for non-financial risk [member]
member
Effective 2021-01-01 IFRS 17.107 cDisclosure, Effective 2021-01-01 IFRS 17.101 bDisclosure, Effective 2021-01-01 IFRS 17.100 c (ii)Disclosure
Contractual service margin [member]
member
Effective 2021-01-01 IFRS 17.107 dDisclosure, Effective 2021-01-01 IFRS 17.101 cDisclosure
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 aDisclosure
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 bDisclosure
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.114 cDisclosure
Insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Disclosure of effect of insurance contracts initially recognised [line items]
line items
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.108 aDisclosure
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.108 bDisclosure
Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]
text block
Effective 2021-01-01 IFRS 17.109Disclosure
Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]
Disclosure of information about expected recognition of contractual service margin in profit or loss [table]
table
Effective 2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure
Maturity [axis]
axis
Effective 2018-01-01 IFRS 7.23B aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.42E eDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.23B aDisclosure, IFRS 15.120 b (i)Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B35Example, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IAS 1.61Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 7.23B aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 15.120 b (i)Disclosure
Not later than one year [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.61 aDisclosure, Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than two years [member]
member
IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than three years [member]
member
Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later than four years [member]
member
IAS 1.112 cCommon practice, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 7.B11Example, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.100 cDisclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
member
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure
Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]
line items
Explanation of when entity expects to recognise remaining contractual service margin in profit or loss
text
Effective 2021-01-01 IFRS 17.109Disclosure
Contractual service margin
X instant, credit
Effective 2021-01-01 IFRS 17.109Disclosure
Insurance finance income (expenses)
X duration, credit
Effective 2021-01-01 IFRS 17.110Disclosure
Explanation of insurance finance income (expenses)
text
Effective 2021-01-01 IFRS 17.110Disclosure
Explanation of relationship between insurance finance income (expenses) and investment return on assets
text
Effective 2021-01-01 IFRS 17.110Disclosure
Description of composition of underlying items for contracts with direct participation features
text
Effective 2021-01-01 IFRS 17.111Disclosure
Fair value of underlying items for contracts with direct participation features
X instant, debit
Effective 2021-01-01 IFRS 17.111Disclosure
Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features
X duration, credit
Effective 2021-01-01 IFRS 17.112Disclosure
Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features
text
Effective 2021-01-01 IFRS 17.113 aDisclosure
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]
text block
Effective 2021-01-01 IFRS 17.113 bDisclosure
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]
table
Effective 2021-01-01 IFRS 17.113 bDisclosure
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]
axis
Effective 2021-01-01 IFRS 17.113 bDisclosure
Currently stated [member]
member [default]
IAS 8.49 b (i)Disclosure, IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bDisclosure
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]
member
Effective 2021-01-01 IFRS 17.113 bDisclosure
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]
line items
Profit (loss)
X duration, credit
IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure, IFRS 12.B10 bExample, IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 8.23Disclosure, IAS 1.106 d (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample
Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income
X instant, credit
Effective 2021-01-01 IFRS 17.113 cDisclosure
Explanation of how entity determined measurement of insurance contracts at transition date
text
Effective 2021-01-01 IFRS 17.115Disclosure
Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of period
X instant, credit
Effective 2021-01-01 IFRS 17.116Disclosure
Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
X duration, credit
Effective 2021-01-01 IFRS 17.116Common practice
Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
X duration, credit
Effective 2021-01-01 IFRS 17.116Example
Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
X duration, credit
Effective 2021-01-01 IFRS 17.116Example
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of period
X instant, credit
Effective 2021-01-01 IFRS 17.116Disclosure
Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.117Disclosure
Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
text
Effective 2021-01-01 IFRS 17.117 aDisclosure
Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
text
Effective 2021-01-01 IFRS 17.117 bDisclosure
Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
text
Effective 2021-01-01 IFRS 17.117 bDisclosure
Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
text
Effective 2021-01-01 IFRS 17.117 bDisclosure
Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features
text
Effective 2021-01-01 IFRS 17.117 c (i)Disclosure
Description of approach used to determine risk adjustment for non-financial risk
text
Effective 2021-01-01 IFRS 17.117 c (ii)Disclosure
Description of approach used to determine discount rates
text
Effective 2021-01-01 IFRS 17.117 c (iii)Disclosure
Description of approach used to determine investment components
text
Effective 2021-01-01 IFRS 17.117 c (iv)Disclosure
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.117 aDisclosure
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]
table
Effective 2021-01-01 IFRS 17.117 aDisclosure
Methods used to measure contracts within scope of IFRS 17 [axis]
axis
Effective 2021-01-01 IFRS 17.117 aDisclosure
Methods used to measure contracts within scope of IFRS 17 [member]
member [default]
Effective 2021-01-01 IFRS 17.117 aDisclosure
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]
axis
Effective 2021-01-01 IFRS 17.117 aDisclosure
Inputs to methods used to measure contracts within scope of IFRS 17 [member]
member [default]
Effective 2021-01-01 IFRS 17.117 aDisclosure
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]
line items
Input to method used to measure contracts within scope of IFRS 17
X.XX
Effective 2021-01-01 IFRS 17.117 aDisclosure
Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss
text
Effective 2021-01-01 IFRS 17.118Disclosure
Confidence level used to determine risk adjustment for non-financial risk
X.XX
Effective 2021-01-01 IFRS 17.119Disclosure
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk
text
Effective 2021-01-01 IFRS 17.119Disclosure
Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk
X.XX
Effective 2021-01-01 IFRS 17.119Disclosure
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]
text block
Effective 2021-01-01 IFRS 17.120Disclosure
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]
table
Effective 2021-01-01 IFRS 17.120Disclosure
Maturity [axis]
axis
Effective 2018-01-01 IFRS 7.23B aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.42E eDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.23B aDisclosure, IFRS 15.120 b (i)Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B35Example, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IAS 1.61Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 7.23B aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 15.120 b (i)Disclosure
Not later than one year [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.61 aDisclosure, Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than two years [member]
member
IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than three years [member]
member
Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later than four years [member]
member
IAS 1.112 cCommon practice, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 7.B11Example, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Range [axis]
axis
IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 2.45 dDisclosure, IFRS 7.7Common practice, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure
Ranges [member]
member [default]
IFRS 2.45 dDisclosure, IFRS 13.IE63Example, IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
member
IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 7.7Common practice, IFRS 13.IE63Example, IFRS 2.45 dDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Weighted average [member]
member
IFRS 13.IE63Example, IFRS 7.7Common practice, IFRS 13.B6Example, IFRS 14.33 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Top of range [member]
member
IFRS 13.B6Example, IFRS 2.45 dDisclosure, IFRS 13.IE63Example, IFRS 14.33 bDisclosure, IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]
line items
Yield used to discount cash flows that do not vary based on returns on underlying items
X.XX
Effective 2021-01-01 IFRS 17.120Disclosure
Description of fact and reason why entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period
text
Effective 2021-01-01 IFRS 17.123Disclosure
Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]
text block
Effective 2021-01-01 IFRS 17.123Disclosure
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]
table
Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, IFRS 7.34Disclosure, IFRS 7.33Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Insurance risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Market risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]
line items
Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
text
Effective 2021-01-01 IFRS 17.124 aDisclosure
Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.124 bDisclosure
Description of methods used to measure risks that arise from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.124 bDisclosure
Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
text
Effective 2021-01-01 IFRS 17.124 cDisclosure
Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.124 cDisclosure
Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.124 cDisclosure
Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.125 aDisclosure
Exposure to risk that arises from contracts within scope of IFRS 17
X instant
Effective 2021-01-01 IFRS 17.125 aDisclosure
Information about effect of regulatory frameworks in which entity operates
text
Effective 2021-01-01 IFRS 17.126Disclosure
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
text
Effective 2021-01-01 IFRS 17.126Disclosure
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.127Disclosure
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]
table
Effective 2021-01-01 IFRS 17.127Disclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, IFRS 7.34Disclosure, IFRS 7.33Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Insurance risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Market risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Concentrations of risk [axis]
axis
Effective 2021-01-01 IFRS 17.127Disclosure
Concentrations of risk [member]
member [default]
Effective 2021-01-01 IFRS 17.127Disclosure
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]
line items
Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.127Disclosure
Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.127Disclosure
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.128 aDisclosure
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [abstract]
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [table]
table
Effective 2021-01-01 IFRS 17.128 aDisclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, IFRS 7.34Disclosure, IFRS 7.33Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Insurance risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Liquidity risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Market risk [member]
member
IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Currency risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Other price risk [member]
member
IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
Risk exposures [axis]
axis
Effective 2021-01-01 IFRS 17.128 aDisclosure
Risk exposures [member]
member [default]
Effective 2021-01-01 IFRS 17.128 aDisclosure
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [line items]
line items
Percentage of reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17
X.XX
Effective 2021-01-01 IFRS 17.128 aDisclosure
Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17
X duration, credit
Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
X duration, credit
Effective 2021-01-01 IFRS 17.128 a (i)Disclosure
Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17
X instant, credit
Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
X instant, credit
Effective 2021-01-01 IFRS 17.128 a (i)Disclosure
Percentage of reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17
X.XX
Effective 2021-01-01 IFRS 17.128 aDisclosure
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17
X duration, credit
Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
X duration, credit
Effective 2021-01-01 IFRS 17.128 a (i)Disclosure
Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17
X instant, credit
Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
X instant, credit
Effective 2021-01-01 IFRS 17.128 a (i)Disclosure
Explanation of relationship between sensitivities to changes in risk exposures arising from insurance contracts and from financial assets held
text
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Description of methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.128 bDisclosure
Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.128 cDisclosure
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.128 cDisclosure
Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.129Disclosure
Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.129 aDisclosure
Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17
text
Effective 2021-01-01 IFRS 17.129 bDisclosure
Disclosure of actual claims compared with previous estimates [text block]
text block
IFRS 4.39 c (iii)Disclosure, Effective 2021-01-01 IFRS 17.130Disclosure, Expiry date 2021-01-01 IFRS 4.39 c (iii)Disclosure
Disclosure of actual claims compared with previous estimates [abstract]
Disclosure of actual claims compared with previous estimates [table]
table
Effective 2021-01-01 IFRS 17.130Disclosure
Years of insurance claim [axis]
axis
Effective 2021-01-01 IFRS 17.130Disclosure
All years of insurance claim [member]
member [default]
Effective 2021-01-01 IFRS 17.130Disclosure
Reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
One year before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Two years before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Three years before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Four years before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Five years before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Six years before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Seven years before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Eight years before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Nine years before reporting year [member]
member
Effective 2021-01-01 IFRS 17.130Disclosure
Disclosure of actual claims compared with previous estimates [line items]
line items
Estimate of undiscounted claims that arise from contracts within scope of IFRS 17
X instant, credit
Effective 2021-01-01 IFRS 17.130Disclosure
Actual claims that arise from contracts within scope of IFRS 17
X instant, debit
Effective 2021-01-01 IFRS 17.130Disclosure
Liabilities for incurred claims that arise from contracts within scope of IFRS 17
X instant, credit
Effective 2021-01-01 IFRS 17.130Disclosure
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.131Disclosure
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]
table
Effective 2021-01-01 IFRS 17.131Disclosure
Disaggregation of insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]
line items
Maximum exposure to credit risk that arises from contracts within scope of IFRS 17
X instant
Effective 2021-01-01 IFRS 17.131 aDisclosure
Information about credit quality of reinsurance contracts held that are assets
text
Effective 2021-01-01 IFRS 17.131 bDisclosure
Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17
text
Effective 2021-01-01 IFRS 17.132 aDisclosure
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.132 bDisclosure
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]
table
Effective 2021-01-01 IFRS 17.132 bDisclosure
Maturity [axis]
axis
Effective 2018-01-01 IFRS 7.23B aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.42E eDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.23B aDisclosure, IFRS 15.120 b (i)Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B35Example, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IAS 1.61Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 7.23B aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 15.120 b (i)Disclosure
Not later than one year [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.61 aDisclosure, Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than one year and not later than two years [member]
member
IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than two years and not later than three years [member]
member
Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than three years and not later than four years [member]
member
IAS 1.112 cCommon practice, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than four years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 7.B11Example, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Disaggregation of insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]
line items
Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
X instant, credit
Effective 2021-01-01 IFRS 17.132 b (i)Disclosure
Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
X instant, credit
Effective 2021-01-01 IFRS 17.132 b (ii)Disclosure
Amounts payable on demand that arise from contracts within scope of IFRS 17
X instant, credit
Effective 2021-01-01 IFRS 17.132 cDisclosure
Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related groups of contracts
text
Effective 2021-01-01 IFRS 17.132 cDisclosure
Identification of unadjusted comparative information
text
IFRS 10.C6BDisclosure, IAS 38.130IDisclosure, IFRS 11.C12BDisclosure, IAS 16.80ADisclosure, IAS 27.18IDisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Statement that unadjusted comparative information has been prepared on different basis
text
IAS 16.80ADisclosure, IAS 38.130IDisclosure, IAS 27.18IDisclosure, IFRS 11.C12BDisclosure, IFRS 10.C6BDisclosure, IFRS 11.C13BDisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure
Explanation of basis of preparation of unadjusted comparative information
text
IFRS 10.C6BDisclosure, IAS 16.80ADisclosure, IFRS 11.C12BDisclosure, IAS 27.18IDisclosure, IAS 38.130IDisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17
text
Effective 2021-01-01 IFRS 17.C28Disclosure
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]
text block
Effective 2021-01-01 IFRS 17.C32Disclosure
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]
table
Effective 2021-01-01 IFRS 17.C32Disclosure
Classes of financial assets [axis]
axis
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure, IFRS 7.42IDisclosure
Financial assets, class [member]
member [default]
Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.6Disclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure, IFRS 7.42IDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]
line items
Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17
text
Effective 2021-01-01 IFRS 17.C32 aDisclosure
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation
text
Effective 2021-01-01 IFRS 17.C32 b (i)Disclosure
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation
X instant, debit
Effective 2021-01-01 IFRS 17.C32 b (i)Disclosure
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation
text
Effective 2021-01-01 IFRS 17.C32 b (ii)Disclosure
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation
X instant, debit
Effective 2021-01-01 IFRS 17.C32 b (ii)Disclosure
Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated
X instant, debit
Effective 2021-01-01 IFRS 17.C32 cDisclosure
Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17
text
Effective 2021-01-01 IFRS 17.C33 aDisclosure
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17
text
Effective 2021-01-01 IFRS 17.C33 bDisclosure
Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17
text
Effective 2021-01-01 IFRS 17.C33 cDisclosure
 [110000] General information about financial statements
Disclosure of general information about financial statements [text block]
text block
IAS 1.51Disclosure
Name of reporting entity or other means of identification
text
IAS 1.51 aDisclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
text
IAS 1.51 aDisclosure
Description of nature of financial statements
text
IAS 27.16 aDisclosure, IAS 1.51 bDisclosure, IAS 27.17 aDisclosure
Date of end of reporting period
yyyy-mm-dd
IAS 1.51 cDisclosure
Period covered by financial statements
text
IAS 1.51 cDisclosure
Description of presentation currency
text
IAS 1.51 dDisclosure, IAS 21.53Disclosure
Level of rounding used in financial statements
text
IAS 1.51 eDisclosure
 [210000] Statement of financial position, current/non-current
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Investment property
X instant, debit
IAS 40.79 dDisclosure, IAS 1.54 bDisclosure, IAS 40.76Disclosure
Goodwill
X instant, debit
IAS 36.135 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.134 aDisclosure
Intangible assets other than goodwill
X instant, debit
IAS 38.118 eDisclosure, IAS 1.54 cDisclosure
Investments accounted for using equity method
X instant, debit
IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure, IFRS 12.B16Disclosure
Investments in subsidiaries, joint ventures and associates
X instant, debit
IAS 1.55Common practice, IAS 27.10Disclosure
Non-current biological assets
X instant, debit
IAS 1.54 fDisclosure
Trade and other non-current receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Non-current inventories
X instant, debit
IAS 1.54 gDisclosure
Deferred tax assets
X instant, debit
IAS 1.56Disclosure, IAS 12.81 g (i)Disclosure, IAS 1.54 oDisclosure
Current tax assets, non-current
X instant, debit
IAS 1.54 nDisclosure
Other non-current financial assets
X instant, debit
IAS 1.54 dDisclosure
Other non-current non-financial assets
X instant, debit
IAS 1.55Common practice
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Effective 2018-01-01 IFRS 9.3.2.23 aDisclosure, Expiry date 2018-01-01 IAS 39.37 aDisclosure, Expiry date 2021-01-01 IAS 39.37 aDisclosure, IFRS 9.3.2.23 aDisclosure
Total non-current assets
X instant, debit
IFRS 12.B10 bExample, IAS 1.66Disclosure, IFRS 12.B12 b (ii)Disclosure
Current assets [abstract]
Current inventories
X instant, debit
IAS 2.36 bDisclosure, IAS 1.54 gDisclosure, IAS 1.68Example
Trade and other current receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Current tax assets, current
X instant, debit
IAS 1.54 nDisclosure
Current biological assets
X instant, debit
IAS 1.54 fDisclosure
Other current financial assets
X instant, debit
IAS 1.54 dDisclosure
Other current non-financial assets
X instant, debit
IAS 1.55Common practice
Cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, IAS 7.45Disclosure, IFRS 12.B13 aDisclosure
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 2018-01-01 IFRS 9.3.2.23 aDisclosure, Expiry date 2018-01-01 IAS 39.37 aDisclosure, IFRS 9.3.2.23 aDisclosure, Expiry date 2021-01-01 IAS 39.37 aDisclosure
Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.66Disclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.54 jDisclosure
Total current assets
X instant, debit
IFRS 12.B12 b (i)Disclosure, IFRS 12.B10 bExample, IAS 1.66Disclosure
Total assets
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IAS 1.55Disclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
X instant, credit
IAS 1.78 eExample
Retained earnings
X instant, credit
IAS 1.78 eExample, IAS 1.IG6Example
Share premium
X instant, credit
IAS 1.78 eExample
Treasury shares
(X) instant, debit
IAS 1.78 eExample, IAS 32.34Disclosure
Other equity interest
X instant, credit
IAS 1.78 eExample
Other reserves
X instant, credit
IAS 1.78 eExample
Total equity attributable to owners of parent
X instant, credit
IAS 1.54 rDisclosure
Non-controlling interests
X instant, credit
IAS 1.54 qDisclosure, IFRS 10.22Disclosure, IFRS 12.12 fDisclosure
Total equity
X instant, credit
IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IAS 1.55Disclosure, IFRS 1.32 a (i)Disclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 13.93 eDisclosure
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits
X instant, credit
IAS 1.78 dDisclosure
Other non-current provisions
X instant, credit
IAS 1.78 dDisclosure
Total non-current provisions
X instant, credit
IAS 1.54 lDisclosure
Trade and other non-current payables
X instant, credit
IAS 1.54 kDisclosure
Deferred tax liabilities
X instant, credit
IAS 1.54 oDisclosure, IAS 12.81 g (i)Disclosure, IAS 1.56Disclosure
Current tax liabilities, non-current
X instant, credit
IAS 1.54 nDisclosure
Other non-current financial liabilities
X instant, credit
IFRS 12.B13 cDisclosure, IAS 1.54 mDisclosure
Other non-current non-financial liabilities
X instant, credit
IAS 1.55Common practice
Total non-current liabilities
X instant, credit
IFRS 12.B10 bExample, IFRS 12.B12 b (iv)Disclosure, IAS 1.69Disclosure
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits
X instant, credit
IAS 1.78 dDisclosure
Other current provisions
X instant, credit
IAS 1.78 dDisclosure
Total current provisions
X instant, credit
IAS 1.54 lDisclosure
Trade and other current payables
X instant, credit
IAS 1.54 kDisclosure
Current tax liabilities, current
X instant, credit
IAS 1.54 nDisclosure
Other current financial liabilities
X instant, credit
IFRS 12.B13 bDisclosure, IAS 1.54 mDisclosure
Other current non-financial liabilities
X instant, credit
IAS 1.55Common practice
Total current liabilities other than liabilities included in disposal groups classified as held for sale
X instant, credit
IAS 1.69Disclosure
Liabilities included in disposal groups classified as held for sale
X instant, credit
IFRS 5.38Disclosure, IAS 1.54 pDisclosure
Total current liabilities
X instant, credit
IAS 1.69Disclosure, IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure
Total liabilities
X instant, credit
IFRS 13.93 bDisclosure, IAS 1.55Disclosure, IFRS 8.28 dDisclosure, IFRS 8.23Disclosure, IFRS 13.93 aDisclosure, IFRS 13.93 eDisclosure
Total equity and liabilities
X instant, credit
IAS 1.55Disclosure
 [220000] Statement of financial position, order of liquidity
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Investment property
X instant, debit
IAS 40.79 dDisclosure, IAS 1.54 bDisclosure, IAS 40.76Disclosure
Goodwill
X instant, debit
IAS 36.135 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.134 aDisclosure
Intangible assets other than goodwill
X instant, debit
IAS 38.118 eDisclosure, IAS 1.54 cDisclosure
Other financial assets
X instant, debit
IAS 1.54 dDisclosure
Other non-financial assets
X instant, debit
IAS 1.55Common practice
Insurance contracts issued that are assets
X instant, debit
Effective 2021-01-01 IAS 1.54 daDisclosure, Effective 2021-01-01 IFRS 17.78 aDisclosure
Reinsurance contracts held that are assets
X instant, debit
Effective 2021-01-01 IAS 1.54 daDisclosure, Effective 2021-01-01 IFRS 17.78 cDisclosure
Investments accounted for using equity method
X instant, debit
IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure, IFRS 12.B16Disclosure
Investments in subsidiaries, joint ventures and associates
X instant, debit
IAS 1.55Common practice, IAS 27.10Disclosure
Biological assets
X instant, debit
IAS 41.50Disclosure, IAS 41.43Example, IAS 1.54 fDisclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.54 jDisclosure
Inventories
X instant, debit
IAS 1.54 gDisclosure
Current tax assets
X instant, debit
IAS 1.54 nDisclosure
Deferred tax assets
X instant, debit
IAS 1.56Disclosure, IAS 12.81 g (i)Disclosure, IAS 1.54 oDisclosure
Trade and other receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, IAS 7.45Disclosure, IFRS 12.B13 aDisclosure
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 2018-01-01 IAS 39.37 aDisclosure, Effective 2018-01-01 IFRS 9.3.2.23 aDisclosure, Expiry date 2021-01-01 IAS 39.37 aDisclosure, IFRS 9.3.2.23 aDisclosure
Total assets
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IAS 1.55Disclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
X instant, credit
IAS 1.78 eExample
Retained earnings
X instant, credit
IAS 1.78 eExample, IAS 1.IG6Example
Share premium
X instant, credit
IAS 1.78 eExample
Treasury shares
(X) instant, debit
IAS 1.78 eExample, IAS 32.34Disclosure
Other equity interest
X instant, credit
IAS 1.78 eExample
Other reserves
X instant, credit
IAS 1.78 eExample
Total equity attributable to owners of parent
X instant, credit
IAS 1.54 rDisclosure
Non-controlling interests
X instant, credit
IAS 1.54 qDisclosure, IFRS 10.22Disclosure, IFRS 12.12 fDisclosure
Total equity
X instant, credit
IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IAS 1.55Disclosure, IFRS 1.32 a (i)Disclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 13.93 eDisclosure
Liabilities [abstract]
Trade and other payables
X instant, credit
IAS 1.54 kDisclosure
Provisions [abstract]
Provisions for employee benefits
X instant, credit
IAS 1.78 dDisclosure
Other provisions
X instant, credit
IAS 1.78 dDisclosure, IAS 37.84 aDisclosure
Total provisions
X instant, credit
IAS 1.54 lDisclosure
Other financial liabilities
X instant, credit
IAS 1.54 mDisclosure
Other non-financial liabilities
X instant, credit
IAS 1.55Common practice
Insurance contracts issued that are liabilities
X instant, credit
Effective 2021-01-01 IFRS 17.78 bDisclosure, Effective 2021-01-01 IAS 1.54 maDisclosure
Reinsurance contracts held that are liabilities
X instant, credit
Effective 2021-01-01 IAS 1.54 maDisclosure, Effective 2021-01-01 IFRS 17.78 dDisclosure
Current tax liabilities
X instant, credit
IAS 1.54 nDisclosure
Deferred tax liabilities
X instant, credit
IAS 1.54 oDisclosure, IAS 12.81 g (i)Disclosure, IAS 1.56Disclosure
Liabilities included in disposal groups classified as held for sale
X instant, credit
IFRS 5.38Disclosure, IAS 1.54 pDisclosure
Total liabilities
X instant, credit
IFRS 13.93 bDisclosure, IAS 1.55Disclosure, IFRS 8.28 dDisclosure, IFRS 8.23Disclosure, IFRS 13.93 aDisclosure, IFRS 13.93 eDisclosure
Total equity and liabilities
X instant, credit
IAS 1.55Disclosure
 [310000] Statement of comprehensive income, profit or loss, by function of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 8.32Disclosure, IAS 1.103Example, IAS 1.82 aDisclosure, IFRS 8.28 aDisclosure, IFRS 12.B12 b (v)Disclosure, IFRS 8.33 aDisclosure, IFRS 12.B10 bExample, IAS 1.102Example, IFRS 8.23 aDisclosure, IFRS 8.34Disclosure, IFRS 5.33 b (i)Disclosure
Interest revenue calculated using effective interest method
X duration, credit
Effective 2018-01-01 IAS 1.82 aDisclosure, IAS 1.82 aDisclosure, Effective 2021-01-01 IAS 1.82 a (i)Disclosure
Insurance revenue
X duration, credit
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IAS 1.82 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure
Cost of sales
(X) duration, debit
IAS 1.99Disclosure, IAS 1.103Disclosure
Gross profit
X duration, credit
IAS 1.103Example
Other income
X duration, credit
IAS 1.102Example, IAS 1.103Example, IAS 26.35 b (iv)Disclosure
Distribution costs
(X) duration, debit
IAS 1.99Disclosure, IAS 1.103Example
Administrative expenses
(X) duration, debit
IAS 1.99Disclosure, IAS 1.103Example, IAS 26.35 b (vi)Disclosure
Other expense
(X) duration, debit
IAS 1.99Disclosure, IAS 26.35 b (vii)Disclosure, IAS 1.103Example
Other gains (losses)
X duration, credit
IAS 1.102Common practice, IAS 1.103Common practice
Insurance service expenses from insurance contracts issued
(X) duration, debit
Effective 2021-01-01 IAS 1.82 abDisclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
X duration, credit
Effective 2021-01-01 IFRS 17.86Disclosure, Effective 2021-01-01 IAS 1.82 acDisclosure
Profit (loss) from operating activities
X duration, credit
IAS 1.85Common practice, IAS 32.IE33Example
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
X duration, credit
IFRIC 17.15Disclosure
Gains (losses) on net monetary position
X duration, credit
IAS 29.9Disclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost
X duration, credit
IAS 1.82 aaDisclosure
Finance income
X duration, credit
IAS 1.85Common practice
Finance costs
(X) duration, debit
IAS 1.82 bDisclosure
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 baDisclosure, IAS 1.82 baDisclosure
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss
X duration, credit
Effective 2021-01-01 IFRS 17.80 bDisclosure, Effective 2021-01-01 IAS 1.82 bbDisclosure
Finance income (expenses) from reinsurance contracts held recognised in profit or loss
X duration, credit
Effective 2021-01-01 IAS 1.82 bcDisclosure, Effective 2021-01-01 IFRS 17.82Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 8.23 gDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Other income (expense) from subsidiaries, jointly controlled entities and associates
X duration, credit
IAS 1.85Common practice
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 2018-01-01 IAS 1.82 caDisclosure, IAS 1.82 caDisclosure
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 cbDisclosure, IAS 1.82 cbDisclosure
Hedging gains (losses) for hedge of group of items with offsetting risk positions
X duration, credit
Effective 2018-01-01 IFRS 7.24C b (vi)Disclosure, Effective 2018-01-01 IFRS 9.6.6.4Disclosure, IFRS 9.6.6.4Disclosure, IFRS 7.24C b (vi)Disclosure
Profit (loss) before tax
X duration, credit
IFRS 8.28 bExample, IAS 1.102Example, IAS 1.103Example, IFRS 8.23Example, IFRS 5.33 b (i)Disclosure
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, IAS 12.81 c (i)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IFRS 8.23 hDisclosure
Profit (loss) from continuing operations
X duration, credit
IFRS 8.23Disclosure, IFRS 12.B12 b (vi)Disclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure
Profit (loss) from discontinued operations
X duration, credit
IFRS 12.B12 b (vii)Disclosure, IFRS 5.33 aDisclosure, IAS 1.82 eaDisclosure, IAS 1.98 eDisclosure
Profit (loss)
X duration, credit
IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure, IFRS 12.B10 bExample, IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 8.23Disclosure, IAS 1.106 d (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample
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
IAS 1.81B a (i)Disclosure, IFRS 12.12 eDisclosure
Earnings per share [text block]
text block
IAS 33.66Disclosure
Earnings per share [abstract]
Earnings per share [table]
table
IAS 33.66Disclosure
Classes of ordinary shares [axis]
axis
IAS 33.66Disclosure
Ordinary shares [member]
member [default]
IAS 1.79 aCommon practice, IAS 33.66Disclosure
Earnings per share [line items]
line items
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Basic earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total basic earnings (loss) per share
X.XX
IAS 33.66Disclosure
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Diluted earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total diluted earnings (loss) per share
X.XX
IAS 33.66Disclosure
 [320000] Statement of comprehensive income, profit or loss, by nature of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 8.32Disclosure, IAS 1.103Example, IAS 1.82 aDisclosure, IFRS 8.28 aDisclosure, IFRS 12.B12 b (v)Disclosure, IFRS 8.33 aDisclosure, IFRS 12.B10 bExample, IAS 1.102Example, IFRS 8.23 aDisclosure, IFRS 8.34Disclosure, IFRS 5.33 b (i)Disclosure
Interest revenue calculated using effective interest method
X duration, credit
Effective 2018-01-01 IAS 1.82 aDisclosure, IAS 1.82 aDisclosure, Effective 2021-01-01 IAS 1.82 a (i)Disclosure
Insurance revenue
X duration, credit
Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IAS 1.82 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure
Other income
X duration, credit
IAS 1.102Example, IAS 1.103Example, IAS 26.35 b (iv)Disclosure
Increase (decrease) in inventories of finished goods and work in progress
(X) duration, debit
IAS 1.99Disclosure, IAS 1.102Example
Other work performed by entity and capitalised
X duration, credit
IAS 1.IG6Example, IAS 1.85Common practice
Raw materials and consumables used
(X) duration, debit
IAS 1.102Example, IAS 1.99Disclosure
Employee benefits expense
(X) duration, debit
IAS 1.99Disclosure, IAS 1.104Disclosure, IAS 1.102Example
Depreciation and amortisation expense
(X) duration, debit
IFRS 12.B13 dDisclosure, IAS 1.102Example, IAS 1.104Disclosure, IFRS 8.23 eDisclosure, IAS 1.99Disclosure, IFRS 8.28 eDisclosure
Reversal of impairment loss (impairment loss) recognised in profit or loss
(X) duration, debit
IAS 1.99Disclosure
Other expenses
(X) duration, debit
IAS 1.102Example, IAS 1.99Disclosure
Other gains (losses)
X duration, credit
IAS 1.102Common practice, IAS 1.103Common practice
Insurance service expenses from insurance contracts issued
(X) duration, debit
Effective 2021-01-01 IAS 1.82 abDisclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
X duration, credit
Effective 2021-01-01 IFRS 17.86Disclosure, Effective 2021-01-01 IAS 1.82 acDisclosure
Profit (loss) from operating activities
X duration, credit
IAS 1.85Common practice, IAS 32.IE33Example
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
X duration, credit
IFRIC 17.15Disclosure
Gains (losses) on net monetary position
X duration, credit
IAS 29.9Disclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost
X duration, credit
IAS 1.82 aaDisclosure
Finance income
X duration, credit
IAS 1.85Common practice
Finance costs
(X) duration, debit
IAS 1.82 bDisclosure
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 baDisclosure, IAS 1.82 baDisclosure
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss
X duration, credit
Effective 2021-01-01 IFRS 17.80 bDisclosure, Effective 2021-01-01 IAS 1.82 bbDisclosure
Finance income (expenses) from reinsurance contracts held recognised in profit or loss
X duration, credit
Effective 2021-01-01 IAS 1.82 bcDisclosure, Effective 2021-01-01 IFRS 17.82Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 8.23 gDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Other income (expense) from subsidiaries, jointly controlled entities and associates
X duration, credit
IAS 1.85Common practice
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 2018-01-01 IAS 1.82 caDisclosure, IAS 1.82 caDisclosure
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 cbDisclosure, IAS 1.82 cbDisclosure
Hedging gains (losses) for hedge of group of items with offsetting risk positions
X duration, credit
Effective 2018-01-01 IFRS 7.24C b (vi)Disclosure, Effective 2018-01-01 IFRS 9.6.6.4Disclosure, IFRS 9.6.6.4Disclosure, IFRS 7.24C b (vi)Disclosure
Profit (loss) before tax
X duration, credit
IFRS 8.28 bExample, IAS 1.102Example, IAS 1.103Example, IFRS 8.23Example, IFRS 5.33 b (i)Disclosure
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, IAS 12.81 c (i)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IFRS 8.23 hDisclosure
Profit (loss) from continuing operations
X duration, credit
IFRS 8.23Disclosure, IFRS 12.B12 b (vi)Disclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure
Profit (loss) from discontinued operations
X duration, credit
IFRS 12.B12 b (vii)Disclosure, IFRS 5.33 aDisclosure, IAS 1.82 eaDisclosure, IAS 1.98 eDisclosure
Profit (loss)
X duration, credit
IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure, IFRS 12.B10 bExample, IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 8.23Disclosure, IAS 1.106 d (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample
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
IAS 1.81B a (i)Disclosure, IFRS 12.12 eDisclosure
Earnings per share [text block]
text block
IAS 33.66Disclosure
Earnings per share [abstract]
Earnings per share [table]
table
IAS 33.66Disclosure
Classes of ordinary shares [axis]
axis
IAS 33.66Disclosure
Ordinary shares [member]
member [default]
IAS 1.79 aCommon practice, IAS 33.66Disclosure
Earnings per share [line items]
line items
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Basic earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total basic earnings (loss) per share
X.XX
IAS 33.66Disclosure
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Diluted earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total diluted earnings (loss) per share
X.XX
IAS 33.66Disclosure
 [410000] Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income [abstract]
Profit (loss)
X duration, credit
IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure, IFRS 12.B10 bExample, IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 8.23Disclosure, IAS 1.106 d (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample
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 2018-01-01 IAS 1.91 aDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.7Disclosure, IAS 1.91 aDisclosure
Other comprehensive income, net of tax, gains (losses) on revaluation
X duration, credit
IAS 1.7Disclosure, IAS 1.91 aDisclosure
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
X duration, credit
IAS 1.91 aDisclosure, IAS 1.7Disclosure
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 2018-01-01 IAS 1.91 aDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.91 aDisclosure, IAS 1.7Disclosure
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments
X duration, credit
Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IAS 1.91 aDisclosure, IAS 1.7Disclosure, IAS 1.91 aDisclosure
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
X duration, credit
Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.7Disclosure, Effective 2021-01-01 IAS 1.91 aDisclosure
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 1.82ADisclosure
Total other comprehensive income that will not be reclassified to profit or loss, net of tax
X duration, credit
IAS 1.82AExample, IAS 1.IG6Example
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, net of tax
X duration, credit
IAS 1.91 aDisclosure
Reclassification adjustments on exchange differences on translation, net of tax
(X) duration, debit
IAS 1.92Disclosure, IAS 21.48Disclosure
Other comprehensive income, net of tax, exchange differences on translation
X duration, credit
IAS 1.7Disclosure, IAS 1.91 aDisclosure
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, net of tax
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2018-01-01 IAS 1.91 aDisclosure, Expiry date 2021-01-01 IAS 1.91 aDisclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii)Disclosure
Reclassification adjustments on available-for-sale financial assets, net of tax
(X) duration, debit
Expiry date 2018-01-01 IAS 1.92Disclosure, Expiry date 2018-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2021-01-01 IAS 1.92Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii)Disclosure
Other comprehensive income, net of tax, available-for-sale financial assets
X duration, credit
Expiry date 2018-01-01 IAS 1.7Disclosure, Expiry date 2018-01-01 IAS 1.91 aDisclosure, Expiry date 2021-01-01 IAS 1.91 aDisclosure, Expiry date 2021-01-01 IAS 1.7Disclosure
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, net of tax
X duration, credit
Expiry date 2018-01-01 IFRS 7.23 cDisclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, IAS 1.91 aDisclosure, Effective 2018-01-01 IFRS 7.24C b (i)Disclosure, IFRS 7.24C b (i)Disclosure, Expiry date 2021-01-01 IFRS 7.23 cDisclosure, IFRS 7.24E aDisclosure
Reclassification adjustments on cash flow hedges, net of tax
(X) duration, debit
Effective 2018-01-01 IFRS 7.24E aDisclosure, Expiry date 2018-01-01 IFRS 7.23 dDisclosure, Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, IAS 1.92Disclosure, IFRS 7.24C b (iv)Disclosure, IFRS 7.24E aDisclosure, Expiry date 2021-01-01 IFRS 7.23 dDisclosure
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
(X) duration, debit
Expiry date 2018-01-01 IFRS 7.23 eDisclosure, Expiry date 2021-01-01 IFRS 7.23 eDisclosure
Other comprehensive income, net of tax, cash flow hedges
X duration, credit
IAS 1.7Disclosure, IAS 1.91 aDisclosure
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, net of tax
X duration, credit
IAS 1.91 aDisclosure, IAS 39.102 aDisclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, Effective 2018-01-01 IFRS 7.24C b (i)Disclosure, Effective 2018-01-01 IFRS 9.6.5.13 aDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (i)Disclosure, IFRS 9.6.5.13 aDisclosure
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
(X) duration, debit
Effective 2018-01-01 IFRS 9.6.5.14Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, IAS 1.92Disclosure, IAS 39.102Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, IFRS 7.24E aDisclosure, IFRS 9.6.5.14Disclosure, IFRS 7.24C b (iv)Disclosure
Other comprehensive income, net of tax, hedges of net investments in foreign operations
X duration, credit
IAS 1.91 aDisclosure, Effective 2018-01-01 IFRS 9.6.5.13 aDisclosure, IAS 39.102 aDisclosure, IFRS 9.6.5.13 aDisclosure
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 2018-01-01 IAS 1.91 aDisclosure, IAS 1.91 aDisclosure
Reclassification adjustments on change in value of time value of options, net of tax
(X) duration, debit
Effective 2018-01-01 IAS 1.92Disclosure, IAS 1.92Disclosure
Other comprehensive income, net of tax, change in value of time value of options
X duration, credit
Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IAS 1.91 aDisclosure, IAS 1.7Disclosure, IAS 1.91 aDisclosure
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 2018-01-01 IAS 1.91 aDisclosure, IAS 1.91 aDisclosure
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax
(X) duration, debit
Effective 2018-01-01 IAS 1.92Disclosure, IAS 1.92Disclosure
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
X duration, credit
Effective 2018-01-01 IAS 1.91 aDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.7Disclosure, IAS 1.91 aDisclosure
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 2018-01-01 IAS 1.91 aDisclosure, IAS 1.91 aDisclosure
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax
(X) duration, debit
Effective 2018-01-01 IAS 1.92Disclosure, IAS 1.92Disclosure
Other comprehensive income, net of tax, change in value of foreign currency basis spreads
X duration, credit
Effective 2018-01-01 IAS 1.91 aDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.91 aDisclosure, IAS 1.7Disclosure
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 aDisclosure, IAS 1.91 aDisclosure
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax
(X) duration, debit
Effective 2018-01-01 IAS 1.92Disclosure, IAS 1.92Disclosure
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 9.5.6.5Disclosure, IFRS 9.5.6.5Disclosure
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
X duration, credit
Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IAS 1.91 aDisclosure, IAS 1.7Disclosure, IAS 1.91 aDisclosure
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax
X duration, credit
Effective 2021-01-01 IFRS 17.80 bDisclosure, Effective 2021-01-01 IAS 1.91 aDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax
(X) duration, debit
Effective 2021-01-01 IAS 1.92Disclosure, Effective 2021-01-01 IFRS 17.B135 aDisclosure, Effective 2021-01-01 IFRS 17.91 aDisclosure
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
X duration, credit
Effective 2021-01-01 IAS 1.7Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.91 aDisclosure
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
X duration, credit
Effective 2021-01-01 IAS 1.91 aDisclosure, Effective 2021-01-01 IFRS 17.82Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
(X) duration, debit
Effective 2021-01-01 IFRS 17.82Disclosure, Effective 2021-01-01 IAS 1.92Disclosure, Effective 2021-01-01 IFRS 17.B135 aDisclosure, Effective 2021-01-01 IFRS 17.91 aDisclosure
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
X duration, credit
Effective 2021-01-01 IAS 1.91 aDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IFRS 17.82Disclosure, Effective 2021-01-01 IAS 1.7Disclosure
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 1.82ADisclosure
Total other comprehensive income that will be reclassified to profit or loss, net of tax
X duration, credit
IAS 1.IG6Example, IAS 1.82AExample
Total other comprehensive income
X duration, credit
IAS 1.91 aDisclosure, IAS 1.81A bDisclosure, IFRS 12.B12 b (viii)Disclosure, IAS 1.106 d (ii)Disclosure
Total comprehensive income
X duration, credit
IAS 1.106 aDisclosure, IAS 1.81A cDisclosure, IFRS 1.24 bDisclosure, IFRS 12.B10 bExample, IFRS 12.B12 b (ix)Disclosure, IFRS 1.32 a (ii)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 aDisclosure
Comprehensive income, attributable to non-controlling interests
X duration, credit
IAS 1.81B b (i)Disclosure, IAS 1.106 aDisclosure
 [420000] Statement of comprehensive income, OCI components presented before tax
Statement of comprehensive income [abstract]
Profit (loss)
X duration, credit
IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure, IFRS 12.B10 bExample, IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 8.23Disclosure, IAS 1.106 d (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample
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 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IFRS 7.20 a (vii)Disclosure, Effective 2018-01-01 IAS 1.91 bDisclosure, IFRS 7.20 a (vii)Disclosure, IAS 1.7Disclosure, IAS 1.91 bDisclosure
Other comprehensive income, before tax, gains (losses) on revaluation
X duration, credit
IAS 1.91 bDisclosure, IAS 1.7Disclosure
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
X duration, credit
IAS 1.7Disclosure, IAS 1.91 bDisclosure
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability
X duration, credit
Effective 2018-01-01 IAS 1.91 bDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.7Disclosure, IAS 1.91 bDisclosure
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments
X duration, credit
Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IAS 1.91 bDisclosure, IAS 1.91 bDisclosure, IAS 1.7Disclosure
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
X duration, credit
Effective 2021-01-01 IAS 1.7Disclosure, Effective 2021-01-01 IAS 1.91 bDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure
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 1.82ADisclosure
Total other comprehensive income that will not be reclassified to profit or loss, before tax
X duration, credit
IAS 1.IG6Common practice, IAS 1.82ACommon practice
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, before tax
X duration, credit
IAS 1.91 bDisclosure
Reclassification adjustments on exchange differences on translation, before tax
(X) duration, debit
IAS 1.92Disclosure, IAS 21.48Disclosure
Other comprehensive income, before tax, exchange differences on translation
X duration, credit
IAS 1.91 bDisclosure, IAS 1.7Disclosure
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, before tax
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2018-01-01 IAS 1.91 bDisclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2021-01-01 IAS 1.91 bDisclosure
Reclassification adjustments on available-for-sale financial assets, before tax
(X) duration, debit
Expiry date 2018-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2018-01-01 IAS 1.92Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2021-01-01 IAS 1.92Disclosure
Other comprehensive income, before tax, available-for-sale financial assets
X duration, credit
Expiry date 2018-01-01 IAS 1.7Disclosure, Expiry date 2018-01-01 IAS 1.91 bDisclosure, Expiry date 2021-01-01 IAS 1.7Disclosure, Expiry date 2021-01-01 IAS 1.91 bDisclosure
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, before tax
X duration, credit
Expiry date 2018-01-01 IFRS 7.23 cDisclosure, IAS 1.91 bDisclosure, Expiry date 2021-01-01 IFRS 7.23 cDisclosure
Reclassification adjustments on cash flow hedges, before tax
(X) duration, debit
IAS 1.92Disclosure, Expiry date 2018-01-01 IFRS 7.23 dDisclosure, Expiry date 2021-01-01 IFRS 7.23 dDisclosure
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax
(X) duration, debit
Expiry date 2018-01-01 IFRS 7.23 eDisclosure, Expiry date 2021-01-01 IFRS 7.23 eDisclosure
Other comprehensive income, before tax, cash flow hedges
X duration, credit
IAS 1.7Disclosure, IAS 1.91 bDisclosure
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, before tax
X duration, credit
IAS 1.91 bDisclosure, Effective 2018-01-01 IFRS 9.6.5.13 aDisclosure, IAS 39.102 aDisclosure, IFRS 9.6.5.13 aDisclosure
Reclassification adjustments on hedges of net investments in foreign operations, before tax
(X) duration, debit
IAS 39.102Disclosure, Effective 2018-01-01 IFRS 9.6.5.14Disclosure, IAS 1.92Disclosure, IFRS 9.6.5.14Disclosure
Other comprehensive income, before tax, hedges of net investments in foreign operations
X duration, credit
IAS 39.102 aDisclosure, IAS 1.91 bDisclosure, Effective 2018-01-01 IFRS 9.6.5.13 aDisclosure, IFRS 9.6.5.13 aDisclosure
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 2018-01-01 IAS 1.91 bDisclosure, IAS 1.91 bDisclosure
Reclassification adjustments on change in value of time value of options, before tax
(X) duration, debit
Effective 2018-01-01 IAS 1.92Disclosure, IAS 1.92Disclosure
Other comprehensive income, before tax, change in value of time value of options
X duration, credit
Effective 2018-01-01 IAS 1.91 bDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.7Disclosure, IAS 1.91 bDisclosure
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 2018-01-01 IAS 1.91 bDisclosure, IAS 1.91 bDisclosure
Reclassification adjustments on change in value of forward elements of forward contracts, before tax
(X) duration, debit
Effective 2018-01-01 IAS 1.92Disclosure, IAS 1.92Disclosure
Other comprehensive income, before tax, change in value of forward elements of forward contracts
X duration, credit
Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IAS 1.91 bDisclosure, IAS 1.7Disclosure, IAS 1.91 bDisclosure
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 2018-01-01 IAS 1.91 bDisclosure, IAS 1.91 bDisclosure
Reclassification adjustments on change in value of foreign currency basis spreads, before tax
(X) duration, debit
Effective 2018-01-01 IAS 1.92Disclosure, IAS 1.92Disclosure
Other comprehensive income, before tax, change in value of foreign currency basis spreads
X duration, credit
Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IAS 1.91 bDisclosure, IAS 1.91 bDisclosure, IAS 1.7Disclosure
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 IFRS 7.20 a (viii)Disclosure, Effective 2018-01-01 IAS 1.91 bDisclosure, IFRS 7.20 a (viii)Disclosure, IAS 1.91 bDisclosure
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
(X) duration, debit
Effective 2018-01-01 IAS 1.92Disclosure, Effective 2018-01-01 IFRS 7.20 a (viii)Disclosure, IFRS 7.20 a (viii)Disclosure, IAS 1.92Disclosure
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 9.5.6.5Disclosure, IFRS 9.5.6.5Disclosure
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 bDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IFRS 7.20 a (viii)Disclosure, IFRS 7.20 a (viii)Disclosure, IAS 1.7Disclosure, IAS 1.91 bDisclosure
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax
X duration, credit
Effective 2021-01-01 IAS 1.91 bDisclosure, Effective 2021-01-01 IFRS 17.80 bDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax
(X) duration, debit
Effective 2021-01-01 IFRS 17.91 aDisclosure, Effective 2021-01-01 IFRS 17.B135 aDisclosure, Effective 2021-01-01 IAS 1.92Disclosure
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
X duration, credit
Effective 2021-01-01 IAS 1.91 bDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.7Disclosure
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
X duration, credit
Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.91 bDisclosure, Effective 2021-01-01 IFRS 17.82Disclosure
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
(X) duration, debit
Effective 2021-01-01 IFRS 17.B135 aDisclosure, Effective 2021-01-01 IFRS 17.91 aDisclosure, Effective 2021-01-01 IAS 1.92Disclosure, Effective 2021-01-01 IFRS 17.82Disclosure
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
X duration, credit
Effective 2021-01-01 IAS 1.91 bDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.7Disclosure, Effective 2021-01-01 IFRS 17.82Disclosure
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 1.82ADisclosure
Total other comprehensive income that will be reclassified to profit or loss, before tax
X duration, credit
IAS 1.IG6Common practice, IAS 1.82ACommon practice
Total other comprehensive income, before tax
X duration, credit
IAS 1.91 bDisclosure
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
Income tax relating to investments in equity instruments of other comprehensive incomeIncome tax relating to investments in equity instruments included in other comprehensive income
(X) duration, debit
Effective 2018-01-01 IAS 12.81 abDisclosure, Effective 2018-01-01 IAS 1.90Disclosure, IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to changes in revaluation surplus of other comprehensive incomeIncome tax relating to changes in revaluation surplus included in other comprehensive income
(X) duration, debit
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to remeasurements of defined benefit plans of other comprehensive incomeIncome tax relating to remeasurements of defined benefit plans included in other comprehensive income
(X) duration, debit
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability of other comprehensive incomeIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income
(X) duration, debit
Effective 2018-01-01 IAS 12.81 abDisclosure, Effective 2018-01-01 IAS 1.90Disclosure, IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to hedges of investments in equity instruments of other comprehensive incomeIncome tax relating to hedges of investments in equity instruments included in other comprehensive income
(X) duration, debit
Effective 2018-01-01 IAS 12.81 abDisclosure, Effective 2018-01-01 IAS 1.90Disclosure, IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss
(X) duration, debit
Effective 2021-01-01 IAS 12.81 abDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.90Disclosure
Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
(X) duration, debit
IAS 1.91Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss
(X) duration, debit
IAS 1.91Disclosure
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
Income tax relating to exchange differences on translation of other comprehensive incomeIncome tax relating to exchange differences on translation included in other comprehensive income
(X) duration, debit
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to available-for-sale financial assets of other comprehensive incomeIncome tax relating to available-for-sale financial assets included in other comprehensive income
(X) duration, debit
Expiry date 2018-01-01 IAS 12.81 abDisclosure, Expiry date 2018-01-01 IAS 1.90Disclosure, Expiry date 2021-01-01 IAS 12.81 abDisclosure, Expiry date 2021-01-01 IAS 1.90Disclosure
Income tax relating to cash flow hedges of other comprehensive incomeIncome tax relating to cash flow hedges included in other comprehensive income
(X) duration, debit
IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to hedges of net investments in foreign operations of other comprehensive incomeIncome tax relating to hedges of net investments in foreign operations included in other comprehensive income
(X) duration, debit
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to change in value of time value of options of other comprehensive incomeIncome tax relating to change in value of time value of options included in other comprehensive income
(X) duration, debit
Effective 2018-01-01 IAS 12.81 abDisclosure, Effective 2018-01-01 IAS 1.90Disclosure, IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to change in value of forward elements of forward contracts of other comprehensive incomeIncome tax relating to change in value of forward elements of forward contracts included in other comprehensive income
(X) duration, debit
Effective 2018-01-01 IAS 1.90Disclosure, Effective 2018-01-01 IAS 12.81 abDisclosure, IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to change in value of foreign currency basis spreads of other comprehensive incomeIncome tax relating to change in value of foreign currency basis spreads included in other comprehensive income
(X) duration, debit
Effective 2018-01-01 IAS 12.81 abDisclosure, Effective 2018-01-01 IAS 1.90Disclosure, IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to financial assets measured at fair value through other comprehensive incomeIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income
(X) duration, debit
Effective 2018-01-01 IAS 12.81 abDisclosure, Effective 2018-01-01 IAS 1.90Disclosure, IAS 12.81 abDisclosure, IAS 1.90Disclosure
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss
(X) duration, debit
Effective 2021-01-01 IAS 12.81 abDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.90Disclosure
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
(X) duration, debit
Effective 2021-01-01 IAS 12.81 abDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.90Disclosure, Effective 2021-01-01 IFRS 17.82Disclosure
Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss
(X) duration, debit
IAS 1.91Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss
(X) duration, debit
IAS 1.91Disclosure
Total other comprehensive income
X duration, credit
IAS 1.91 aDisclosure, IAS 1.81A bDisclosure, IFRS 12.B12 b (viii)Disclosure, IAS 1.106 d (ii)Disclosure
Total comprehensive income
X duration, credit
IAS 1.106 aDisclosure, IAS 1.81A cDisclosure, IFRS 1.24 bDisclosure, IFRS 12.B10 bExample, IFRS 12.B12 b (ix)Disclosure, IFRS 1.32 a (ii)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 aDisclosure
Comprehensive income, attributable to non-controlling interests
X duration, credit
IAS 1.81B b (i)Disclosure, IAS 1.106 aDisclosure
 [510000] Statement of cash flows, direct method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
X duration, debit
IAS 7.14 aExample
Receipts from royalties, fees, commissions and other revenue
X duration, debit
IAS 7.14 bExample
Receipts from contracts held for dealing or trading purposes
X duration, debit
IAS 7.14 gExample
Receipts from premiums and claims, annuities and other policy benefits
X duration, debit
IAS 7.14 eExample, Expiry date 2021-01-01 IAS 7.14 eExample
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale
X duration, debit
IAS 7.14Example
Other cash receipts from operating activities
X duration, debit
IAS 7.14Example
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services
(X) duration, credit
IAS 7.14 cExample
Payments from contracts held for dealing or trading purpose
(X) duration, credit
IAS 7.14 gExample
Payments to and on behalf of employees
(X) duration, credit
IAS 7.14 dExample
Payments for premiums and claims, annuities and other policy benefits
(X) duration, credit
IAS 7.14 eExample, Expiry date 2021-01-01 IAS 7.14 eExample
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale
(X) duration, credit
IAS 7.14Example
Other cash payments from operating activities
(X) duration, credit
IAS 7.14Example
Net cash flows from (used in) operations
X duration
IAS 7.20Example, IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
Dividends paid
(X) duration, credit
IAS 7.31Disclosure
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Other inflows (outflows) of cash
X duration, debit
IAS 7.14Disclosure
Net cash flows from (used in) operating activities
X duration
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
X duration, debit
IAS 7.39Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
(X) duration, credit
IAS 7.39Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
X duration, debit
IAS 7.16 dExample
Other cash payments to acquire equity or debt instruments of other entities
(X) duration, credit
IAS 7.16 cExample
Other cash receipts from sales of interests in joint ventures
X duration, debit
IAS 7.16 dExample
Other cash payments to acquire interests in joint ventures
(X) duration, credit
IAS 7.16 cExample
Proceeds from sales of property, plant and equipment
X duration, debit
IAS 7.16 bExample
Purchase of property, plant and equipment
(X) duration, credit
IAS 7.16 aExample
Proceeds from sales of intangible assets
X duration, debit
IAS 7.16 bExample
Purchase of intangible assets
(X) duration, credit
IAS 7.16 aExample
Proceeds from sales of other long-term assets
X duration, debit
IAS 7.16 bExample
Purchase of other long-term assets
(X) duration, credit
IAS 7.16 aExample
Proceeds from government grants
X duration, debit
IAS 20.28Common practice
Cash advances and loans made to other parties
(X) duration, credit
IAS 7.16 eExample
Cash receipts from repayment of advances and loans made to other parties
X duration, debit
IAS 7.16 fExample
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
(X) duration, credit
IAS 7.16 gExample
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
X duration, debit
IAS 7.16 hExample
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.14 fExample, IAS 7.35Disclosure
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) investing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
X duration, debit
IAS 7.42BDisclosure, IAS 7.42ADisclosure
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
(X) duration, credit
IAS 7.42BDisclosure, IAS 7.42ADisclosure
Proceeds from issuing shares
X duration, debit
IAS 7.17 aExample
Proceeds from issuing other equity instruments
X duration, debit
IAS 7.17 aExample
Payments to acquire or redeem entity's shares
(X) duration, credit
IAS 7.17 bExample
Payments of other equity instruments
(X) duration, credit
IAS 7.17Common practice
Proceeds from borrowings
X duration, debit
IAS 7.17 cExample
Repayments of borrowings
(X) duration, credit
IAS 7.17 dExample
Payments of finance lease liabilities
(X) duration, credit
Expiry date 2019-01-01 IAS 7.17 eExample
Payments of lease liabilities
(X) duration, credit
Effective 2019-01-01 IAS 7.17 eExample
Proceeds from government grants
X duration, debit
IAS 20.28Common practice
Dividends paid
(X) duration, credit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) financing activities
X duration, debit
IAS 7.10Disclosure, IAS 7.50 dDisclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit
IAS 7.45Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
X duration, debit
IAS 7.28Disclosure, IAS 7.25Disclosure
Net increase (decrease) in cash and cash equivalents
X duration, debit
IAS 7.45Disclosure
Cash and cash equivalents at beginning of period
X instant, debit
IAS 1.54 iDisclosure, IAS 7.45Disclosure, IFRS 12.B13 aDisclosure
Cash and cash equivalents at end of period
X instant, debit
IAS 1.54 iDisclosure, IAS 7.45Disclosure, IFRS 12.B13 aDisclosure
 [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
IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure, IFRS 12.B10 bExample, IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 8.23Disclosure, IAS 1.106 d (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample
Adjustments to reconcile profit (loss) [abstract]
Adjustments for income tax expense
X duration, debit
IAS 7.35Disclosure
Adjustments for finance costs
X duration, debit
IAS 7.20 cCommon practice
Adjustments for decrease (increase) in inventories
X duration, debit
IAS 7.20 aCommon practice
Adjustments for decrease (increase) in trade accounts receivable
X duration, debit
IAS 7.20 aCommon practice
Adjustments for decrease (increase) in other operating receivables
X duration, debit
IAS 7.20 aCommon practice
Adjustments for increase (decrease) in trade accounts payable
X duration, debit
IAS 7.20 aCommon practice
Adjustments for increase (decrease) in other operating payables
X duration, debit
IAS 7.20 aCommon practice
Adjustments for depreciation and amortisation expense
X duration, debit
IAS 7.20 bCommon practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IAS 7.20 bCommon practice
Adjustments for provisions
X duration, debit
IAS 7.20 bCommon practice
Adjustments for unrealised foreign exchange losses (gains)
X duration, debit
IAS 7.20 bCommon practice
Adjustments for share-based payments
X duration, debit
IAS 7.20 bCommon practice
Adjustments for fair value losses (gains)
X duration, debit
IAS 7.20 bCommon practice
Adjustments for undistributed profits of associates
(X) duration, credit
IAS 7.20 bCommon practice
Other adjustments for non-cash items
X duration, debit
IAS 7.20 bCommon practice
Adjustments for losses (gains) on disposal of non-current assets
X duration, debit
IAS 7.14Common practice
Other adjustments for which cash effects are investing or financing cash flow
X duration, debit
IAS 7.20 cCommon practice
Other adjustments to reconcile profit (loss)
X duration, debit
IAS 7.20Disclosure
Total adjustments to reconcile profit (loss)
X duration, debit
IAS 7.20Disclosure
Net cash flows from (used in) operations
X duration
IAS 7.20Example, IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
Dividends paid
(X) duration, credit
IAS 7.31Disclosure
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Other inflows (outflows) of cash
X duration, debit
IAS 7.14Disclosure
Net cash flows from (used in) operating activities
X duration
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
X duration, debit
IAS 7.39Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
(X) duration, credit
IAS 7.39Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
X duration, debit
IAS 7.16 dExample
Other cash payments to acquire equity or debt instruments of other entities
(X) duration, credit
IAS 7.16 cExample
Other cash receipts from sales of interests in joint ventures
X duration, debit
IAS 7.16 dExample
Other cash payments to acquire interests in joint ventures
(X) duration, credit
IAS 7.16 cExample
Proceeds from sales of property, plant and equipment
X duration, debit
IAS 7.16 bExample
Purchase of property, plant and equipment
(X) duration, credit
IAS 7.16 aExample
Proceeds from sales of intangible assets
X duration, debit
IAS 7.16 bExample
Purchase of intangible assets
(X) duration, credit
IAS 7.16 aExample
Proceeds from sales of other long-term assets
X duration, debit
IAS 7.16 bExample
Purchase of other long-term assets
(X) duration, credit
IAS 7.16 aExample
Proceeds from government grants
X duration, debit
IAS 20.28Common practice
Cash advances and loans made to other parties
(X) duration, credit
IAS 7.16 eExample
Cash receipts from repayment of advances and loans made to other parties
X duration, debit
IAS 7.16 fExample
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
(X) duration, credit
IAS 7.16 gExample
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
X duration, debit
IAS 7.16 hExample
Dividends received
X duration, debit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Interest received
X duration, debit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.14 fExample, IAS 7.35Disclosure
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) investing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
X duration, debit
IAS 7.42BDisclosure, IAS 7.42ADisclosure
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
(X) duration, credit
IAS 7.42BDisclosure, IAS 7.42ADisclosure
Proceeds from issuing shares
X duration, debit
IAS 7.17 aExample
Proceeds from issuing other equity instruments
X duration, debit
IAS 7.17 aExample
Payments to acquire or redeem entity's shares
(X) duration, credit
IAS 7.17 bExample
Payments of other equity instruments
(X) duration, credit
IAS 7.17Common practice
Proceeds from borrowings
X duration, debit
IAS 7.17 cExample
Repayments of borrowings
(X) duration, credit
IAS 7.17 dExample
Payments of finance lease liabilities
(X) duration, credit
Expiry date 2019-01-01 IAS 7.17 eExample
Payments of lease liabilities
(X) duration, credit
Effective 2019-01-01 IAS 7.17 eExample
Proceeds from government grants
X duration, debit
IAS 20.28Common practice
Dividends paid
(X) duration, credit
IAS 7.31Disclosure
Interest paid
(X) duration, credit
IAS 7.31Disclosure
Income taxes refund (paid)
(X) duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) financing activities
X duration, debit
IAS 7.10Disclosure, IAS 7.50 dDisclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit
IAS 7.45Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
X duration, debit
IAS 7.28Disclosure, IAS 7.25Disclosure
Net increase (decrease) in cash and cash equivalents
X duration, debit
IAS 7.45Disclosure
Cash and cash equivalents at beginning of period
X instant, debit
IAS 1.54 iDisclosure, IAS 7.45Disclosure, IFRS 12.B13 aDisclosure
Cash and cash equivalents at end of period
X instant, debit
IAS 1.54 iDisclosure, IAS 7.45Disclosure, IFRS 12.B13 aDisclosure
 [610000] Statement of changes in equity
Statement of changes in equity [abstract]
Statement of changes in equity [table]
table
IAS 1.106Disclosure
Components of equity [axis]
axis
IAS 1.106Disclosure
Equity [member]
member [default]
IAS 1.106Disclosure
Equity attributable to owners of parent [member]
member
IAS 1.106Disclosure
Issued capital [member]
member
IAS 1.106Disclosure
Share premium [member]
member
IAS 1.106Disclosure
Treasury shares [member]
member
IAS 1.106Disclosure
Other equity interest [member]
member
IAS 1.106Disclosure
Other reserves [member]
member
IAS 1.106Disclosure, IAS 1.79 bDisclosure
Revaluation surplus [member]
member
IAS 1.108Example, IFRS 1.IG10Disclosure, IAS 16.39Disclosure
Reserve of exchange differences on translation [member]
member
IAS 21.52 bDisclosure, IAS 1.108Example
Reserve of cash flow hedges [member]
member
Effective 2018-01-01 IFRS 9.6.5.11Disclosure, IAS 1.108Example, IFRS 9.6.5.11Disclosure
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
member
Effective 2018-01-01 IAS 1.108Example, IAS 1.108Example
Reserve of change in value of time value of options [member]
member
Effective 2018-01-01 IAS 1.108Example, Effective 2018-01-01 IFRS 9.6.5.15Disclosure, IFRS 9.6.5.15Disclosure, IAS 1.108Example
Reserve of change in value of forward elements of forward contracts [member]
member
Effective 2018-01-01 IFRS 9.6.5.16Disclosure, Effective 2018-01-01 IAS 1.108Example, IFRS 9.6.5.16Disclosure, IAS 1.108Example
Reserve of change in value of foreign currency basis spreads [member]
member
Effective 2018-01-01 IFRS 9.6.5.16Disclosure, Effective 2018-01-01 IAS 1.108Example, IFRS 9.6.5.16Disclosure, IAS 1.108Example
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
member
Effective 2018-01-01 IAS 1.108Example, IAS 1.108Example
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]
member
Effective 2021-01-01 IAS 1.108Example
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]
member
Effective 2021-01-01 IAS 1.108Example
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
member
Effective 2021-01-01 IAS 1.108Example
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
member
Expiry date 2018-01-01 IAS 1.108Example, Expiry date 2021-01-01 IAS 1.108Example
Reserve of share-based payments [member]
member
IAS 1.108Example
Reserve of remeasurements of defined benefit plans [member]
member
IAS 1.108Example
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]
member
IFRS 5 - Example 12Example, IFRS 5.38Disclosure
Reserve of gains and losses from investments in equity instruments [member]
member
Effective 2018-01-01 IAS 1.108Example, IAS 1.108Example
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
member
Effective 2018-01-01 IAS 1.108Example, IAS 1.108Example
Reserve for catastrophe [member]
member
IFRS 4.IG58Disclosure, IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.IG58Disclosure, Expiry date 2021-01-01 IAS 1.108Example
Reserve for equalisation [member]
member
IFRS 4.IG58Disclosure, IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.IG58Disclosure, Expiry date 2021-01-01 IAS 1.108Example
Reserve of discretionary participation features [member]
member
IAS 1.108Example, IFRS 4.IG22 fDisclosure, IFRS 4.34 bDisclosure, Expiry date 2021-01-01 IFRS 4.34 bDisclosure, Expiry date 2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date 2021-01-01 IAS 1.108Example
Retained earnings [member]
member
IAS 1.108Example, IAS 1.106Disclosure
Non-controlling interests [member]
member
IAS 1.106Disclosure
Retrospective application and retrospective restatement [axis]
axis
IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure
Currently stated [member]
member [default]
IAS 8.49 b (i)Disclosure, IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bDisclosure
Previously stated [member]
member
IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
member
IAS 8.28 f (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)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 gDisclosure, IAS 8.28 f (i)Disclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
member
IAS 8.29 dDisclosure, IAS 8.29 c (i)Disclosure
Increase (decrease) due to corrections of prior period errors [member]
member
IAS 8.49 cDisclosure, IAS 8.49 b (i)Disclosure
Statement of changes in equity [line items]
line items
Equity at beginning of period
X instant, credit
IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IAS 1.55Disclosure, IFRS 1.32 a (i)Disclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 13.93 eDisclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
X duration, credit
IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure, IFRS 12.B10 bExample, IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 8.23Disclosure, IAS 1.106 d (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample
Other comprehensive income
X duration, credit
IAS 1.91 aDisclosure, IAS 1.81A bDisclosure, IFRS 12.B12 b (viii)Disclosure, IAS 1.106 d (ii)Disclosure
Total comprehensive income
X duration, credit
IAS 1.106 aDisclosure, IAS 1.81A cDisclosure, IFRS 1.24 bDisclosure, IFRS 12.B10 bExample, IFRS 12.B12 b (ix)Disclosure, IFRS 1.32 a (ii)Disclosure
Issue of equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Dividends recognised as distributions to owners
(X) duration, debit
IAS 1.107Disclosure
Increase through other contributions by owners, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Decrease through other distributions to owners, equity
(X) duration, debit
IAS 1.106 d (iii)Disclosure
Increase (decrease) through other changes, equity
X duration, credit
IAS 1.106 dDisclosure
Increase (decrease) through treasury share transactions, equity
X duration, credit
IAS 1.106 dDisclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Increase (decrease) through share-based payment transactions, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
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 2018-01-01 IFRS 9.6.5.11 d (i)Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, IFRS 7.24E aDisclosure, 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 2018-01-01 IFRS 9.6.5.15 b (i)Disclosure, 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 2018-01-01 IFRS 9.6.5.16Disclosure, IFRS 9.6.5.16Disclosure
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 2018-01-01 IFRS 9.6.5.16Disclosure, IFRS 9.6.5.16Disclosure
Total increase (decrease) in equity
X duration, credit
IAS 1.106 dDisclosure
Equity at end of period
X instant, credit
IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IAS 1.55Disclosure, IFRS 1.32 a (i)Disclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 13.93 eDisclosure
 [710000] Statement of changes in net assets available for benefits
Statement of changes in net assets available for benefits [abstract]
Assets of benefit plan
X instant, debit
IAS 26.35 a (i)Disclosure
Description of basis of valuation of assets available for benefits
text
IAS 26.35 a (ii)Disclosure
Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security
text
IAS 26.35 a (iii)Disclosure
Explanation of details of any investment in employer
text
IAS 26.35 a (iv)Disclosure
Liabilities other than actuarial present value of promised retirement benefits
X instant, credit
IAS 26.35 a (v)Disclosure
Reconciliation of changes in net assets available for benefits [abstract]
Net assets available for benefits at beginning of period
X instant, credit
IAS 26.35 aDisclosure
Changes in net assets available for benefits [abstract]
Employer contributions
X duration, credit
IAS 26.35 b (i)Disclosure
Employee contributions
X duration, credit
IAS 26.35 b (ii)Disclosure
Investment income
X duration, credit
IAS 1.85Common practice, IAS 26.35 b (iii)Disclosure
Other income
X duration, credit
IAS 1.102Example, IAS 1.103Example, 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 1.99Disclosure, IAS 1.103Example, IAS 26.35 b (vi)Disclosure
Other expense
(X) duration, debit
IAS 1.99Disclosure, IAS 26.35 b (vii)Disclosure, IAS 1.103Example
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (ii)Disclosure, IAS 1.82 dDisclosure, IAS 12.81 c (i)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IFRS 8.23 hDisclosure
Profit (loss) on disposal of investments and changes in value of investments
X duration, credit
IAS 26.35 b (ix)Disclosure
Transfers from (to) other retirement benefit plans
X duration, credit
IAS 26.35 b (x)Disclosure
Total increase (decrease) in net assets available for benefits
X duration, credit
IAS 26.35 bDisclosure
Net assets available for benefits at end of period
X instant, credit
IAS 26.35 aDisclosure
Description of funding policy
text
IAS 26.35 cDisclosure
Actuarial present value of promised retirement benefits
X instant, credit
IAS 26.35 dDisclosure
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits
text
IAS 26.35 eDisclosure
Description of retirement benefit plan
text
IAS 26.36Disclosure
Names of employers and employee groups covered
text
IAS 26.36 aDisclosure
Number of participants of retirement benefit plan receiving benefits
X.XX
IAS 26.36 bDisclosure
Number of other participants of retirement benefit plan
X.XX
IAS 26.36 bDisclosure
Description of type of retirement benefit plan
text
IAS 26.36 cDisclosure
Explanation of whether participants contribute to retirement benefit plan
text
IAS 26.36 dDisclosure
Description of retirement benefits promised to participants
text
IAS 26.36 eDisclosure
Description of any retirement benefit plan termination terms
text
IAS 26.36 fDisclosure
Explanation of changes in description of retirement benefit plan
text
IAS 26.36 gDisclosure
 [800100] Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land
X instant, debit
IAS 16.37 aExample
Buildings
X instant, debit
IAS 16.37Common practice
Total land and buildings
X instant, debit
IAS 16.37 bExample
Machinery
X instant, debit
IAS 16.37 cExample
Vehicles [abstract]
Ships
X instant, debit
IAS 16.37 dExample
Aircraft
X instant, debit
IAS 16.37 eExample
Motor vehicles
X instant, debit
IAS 16.37 fExample
Total vehicles
X instant, debit
IAS 16.37Common practice
Fixtures and fittings
X instant, debit
IAS 16.37 gExample
Office equipment
X instant, debit
IAS 16.37 hExample
Bearer plants
X instant, debit
IAS 16.37 iExample
Tangible exploration and evaluation assets
X instant, debit
IFRS 6.25Disclosure
Mining assets
X instant, debit
IAS 16.37Common practice
Oil and gas assets
X instant, debit
IAS 16.37Common practice
Construction in progress
X instant, debit
IAS 16.37Common practice
Owner-occupied property measured using investment property fair value model
X instant, debit
Effective 2021-01-01 IAS 16.29BDisclosure
Other property, plant and equipment
X instant, debit
IAS 16.37Common practice
Total property, plant and equipment
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names
X instant, debit
IAS 38.119 aExample
Intangible exploration and evaluation assets
X instant, debit
IAS 38.119Common practice, IFRS 6.25Disclosure
Mastheads and publishing titles
X instant, debit
IAS 38.119 bExample
Computer software
X instant, debit
IAS 38.119 cExample
Licences and franchises
X instant, debit
IAS 38.119 dExample
Copyrights, patents and other industrial property rights, service and operating rights
X instant, debit
IAS 38.119 eExample
Recipes, formulae, models, designs and prototypes
X instant, debit
IAS 38.119 fExample
Intangible assets under development
X instant, debit
IAS 38.119 gExample
Other intangible assets
X instant, debit
IAS 38.119Common practice
Total intangible assets other than goodwill
X instant, debit
IAS 38.118 eDisclosure, IAS 1.54 cDisclosure
Goodwill
X instant, debit
IAS 36.135 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.134 aDisclosure
Total intangible assets and goodwill
X instant, debit
IAS 1.55Common practice
Investment property [abstract]
Investment property completed
X instant, debit
IAS 1.112 cCommon practice
Investment property under construction or development
X instant, debit
IAS 1.112 cCommon practice
Total investment property
X instant, debit
IAS 40.79 dDisclosure, IAS 1.54 bDisclosure, IAS 40.76Disclosure
Investments in subsidiaries, joint ventures and associates [abstract]
Investments in subsidiaries
X instant, debit
IAS 27.10Disclosure
Investments in joint ventures
X instant, debit
IAS 27.10Disclosure
Investments in associates
X instant, debit
IAS 27.10Disclosure
Total investments in subsidiaries, joint ventures and associates
X instant, debit
IAS 1.55Common practice, IAS 27.10Disclosure
Investments accounted for using equity method [abstract]
Investments in associates accounted for using equity method
X instant, debit
IAS 1.55Common practice
Investments in joint ventures accounted for using equity method
X instant, debit
IAS 1.55Common practice
Total investments accounted for using equity method
X instant, debit
IFRS 8.24 aDisclosure, IAS 1.54 eDisclosure, IFRS 12.B16Disclosure
Trade and other non-current receivables [abstract]
Non-current trade receivables
X instant, debit
IAS 1.78 bExample
Non-current receivables due from related parties
X instant, debit
IAS 1.78 bExample
Non-current receivables due from associates
X instant, debit
IAS 1.78 bCommon practice
Non-current receivables due from joint ventures
X instant, debit
IAS 1.78 bCommon practice
Non-current prepayments and non-current accrued income [abstract]
Non-current prepayments
X instant, debit
IAS 1.78 bExample
Non-current lease prepayments
X instant, debit
IAS 1.55Common practice
Non-current accrued income
X instant, debit
IAS 1.112 cCommon practice
Total non-current prepayments and non-current accrued income
X instant, debit
IAS 1.112 cCommon practice
Non-current receivables from taxes other than income tax
X instant, debit
IAS 1.78 bCommon practice
Non-current value added tax receivables
X instant, debit
IAS 1.78 bCommon practice
Non-current receivables from sale of properties
X instant, debit
IAS 1.78 bCommon practice
Non-current receivables from rental of properties
X instant, debit
IAS 1.78 bCommon practice
Other non-current receivables
X instant, debit
IAS 1.78 bExample
Total trade and other non-current receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Miscellaneous non-current assets [abstract]
Non-current net defined benefit asset
X instant, debit
IAS 1.55Common practice
Non-current restricted cash and cash equivalents
X instant, debit
IAS 1.55Common practice
Non-current derivative financial assets
X instant, debit
IAS 1.55Common practice
Non-current finance lease receivables
X instant, debit
IAS 1.55Common practice
Non-current interest receivable
X instant, debit
IAS 1.112 cCommon practice
Non-current programming assets
X instant, debit
IAS 1.55Common practice
Non-current investments other than investments accounted for using equity method
X instant, debit
IAS 1.55Common practice
Long-term deposits
X instant, debit
IAS 1.55Common practice
Other non-current assets
X instant, debit
IAS 1.55Common practice
Investments in joint ventures accounted for using equity method
X instant, debit
IAS 1.55Common practice
Investments in associates accounted for using equity method
X instant, debit
IAS 1.55Common practice
Trade and other current receivables [abstract]
Current trade receivables
X instant, debit
IAS 1.68Example, IAS 1.78 bExample
Current receivables due from related parties
X instant, debit
IAS 1.78 bExample
Current receivables due from associates
X instant, debit
IAS 1.78 bCommon practice
Current receivables due from joint ventures
X instant, debit
IAS 1.78 bCommon practice
Current prepayments and current accrued income [abstract]
Current prepayments [abstract]
Current advances to suppliers
X instant, debit
IAS 1.112 cCommon practice
Current prepaid expenses
X instant, debit
IAS 1.112 cCommon practice
Total current prepayments
X instant, debit
IAS 1.78 bExample
Current accrued income
X instant, debit
IAS 1.112 cCommon practice
Total current prepayments and current accrued income
X instant, debit
IAS 1.112 cCommon practice
Current receivables from taxes other than income tax
X instant, debit
IAS 1.78 bCommon practice
Current value added tax receivables
X instant, debit
IAS 1.78 bCommon practice
Current receivables from sale of properties
X instant, debit
IAS 1.78 bCommon practice
Current receivables from rental of properties
X instant, debit
IAS 1.78 bCommon practice
Other current receivables
X instant, debit
IAS 1.78 bExample
Total trade and other current receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Trade and other receivables [abstract]
Trade receivables
X instant, debit
IAS 1.78 bExample
Receivables due from related parties
X instant, debit
IAS 1.78 bExample
Receivables due from associates
X instant, debit
IAS 1.78 bCommon practice
Receivables due from joint ventures
X instant, debit
IAS 1.78 bCommon practice
Prepayments and accrued income [abstract]
Prepayments
X instant, debit
IAS 1.78 bExample
Accrued income
X instant, debit
IAS 1.112 cCommon practice
Total prepayments and accrued income
X instant, debit
IAS 1.112 cCommon practice
Receivables from taxes other than income tax
X instant, debit
IAS 1.78 bCommon practice
Value added tax receivables
X instant, debit
IAS 1.78 bCommon practice
Receivables from sale of properties
X instant, debit
IAS 1.78 bCommon practice
Receivables from rental of properties
X instant, debit
IAS 1.78 bCommon practice
Other receivables
X instant, debit
IAS 1.78 bExample
Total trade and other receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Categories of non-current financial assets [abstract]
Non-current financial assets at fair value through profit or loss [abstract]
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
X instant, debit
IFRS 7.8 aDisclosure
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
X instant, debit
Effective 2021-01-01 IFRS 7.8 aDisclosure
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
X instant, debit
Effective 2021-01-01 IFRS 7.8 aDisclosure
Non-current financial assets at fair value through profit or loss, classified as held for trading
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 aDisclosure, IAS 1.55Common practice, Expiry date 2021-01-01 IFRS 7.8 aDisclosure
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value
X instant, debit
Effective 2018-01-01 IFRS 7.8 aDisclosure, IFRS 7.8 aDisclosure
Total non-current financial assets at fair value through profit or loss
X instant, debit
IFRS 7.8 aDisclosure
Non-current financial assets available-for-sale
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 dDisclosure, Expiry date 2021-01-01 IFRS 7.8 dDisclosure
Non-current held-to-maturity investments
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 bDisclosure, Expiry date 2021-01-01 IFRS 7.8 bDisclosure
Non-current loans and receivables
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 cDisclosure, Expiry date 2021-01-01 IFRS 7.8 cDisclosure
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 hDisclosure, IFRS 7.8 hDisclosure
Non-current investments in equity instruments designated at fair value through other comprehensive income
X instant, debit
Effective 2018-01-01 IFRS 7.8 hDisclosure, IFRS 7.8 hDisclosure
Total non-current financial assets at fair value through other comprehensive income
X instant, debit
Effective 2018-01-01 IFRS 7.8 hDisclosure, IFRS 7.8 hDisclosure
Non-current financial assets at amortised cost
X instant, debit
Effective 2018-01-01 IFRS 7.8 fDisclosure, IFRS 7.8 fDisclosure
Total non-current financial assets
X instant, debit
IFRS 7.25Disclosure
Categories of current financial assets [abstract]
Current financial assets at fair value through profit or loss [abstract]
Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
X instant, debit
IFRS 7.8 aDisclosure
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
X instant, debit
Effective 2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
X instant, debit
Effective 2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value through profit or loss, classified as held for trading
X instant, debit
IAS 1.55Common practice, Expiry date 2018-01-01 IFRS 7.8 aDisclosure, Expiry date 2021-01-01 IFRS 7.8 aDisclosure
Current financial assets at fair value through profit or loss, mandatorily measured at fair value
X instant, debit
Effective 2018-01-01 IFRS 7.8 aDisclosure, IFRS 7.8 aDisclosure
Total current financial assets at fair value through profit or loss
X instant, debit
IFRS 7.8 aDisclosure
Current financial assets available-for-sale
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 dDisclosure, Expiry date 2021-01-01 IFRS 7.8 dDisclosure
Current held-to-maturity investments
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 bDisclosure, Expiry date 2021-01-01 IFRS 7.8 bDisclosure
Current loans and receivables
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 cDisclosure, Expiry date 2021-01-01 IFRS 7.8 cDisclosure
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 hDisclosure, IFRS 7.8 hDisclosure
Current investments in equity instruments designated at fair value through other comprehensive income
X instant, debit
Effective 2018-01-01 IFRS 7.8 hDisclosure, IFRS 7.8 hDisclosure
Total current financial assets at fair value through other comprehensive income
X instant, debit
Effective 2018-01-01 IFRS 7.8 hDisclosure, IFRS 7.8 hDisclosure
Current financial assets at amortised cost
X instant, debit
Effective 2018-01-01 IFRS 7.8 fDisclosure, IFRS 7.8 fDisclosure
Total current financial assets
X instant, debit
IFRS 7.25Disclosure
Categories of financial assets [abstract]
Financial assets at fair value through profit or loss [abstract]
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
X instant, debit
IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities
X instant, debit
Effective 2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments
X instant, debit
Effective 2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, classified as held for trading
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 aDisclosure, IAS 1.55Common practice, Expiry date 2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, mandatorily measured at fair value
X instant, debit
Effective 2018-01-01 IFRS 7.8 aDisclosure, IFRS 7.8 aDisclosure
Total financial assets at fair value through profit or loss
X instant, debit
IFRS 7.8 aDisclosure
Financial assets available-for-sale
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 dDisclosure, Expiry date 2021-01-01 IFRS 7.8 dDisclosure
Held-to-maturity investments
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 bDisclosure, Expiry date 2021-01-01 IFRS 7.8 bDisclosure
Loans and receivables
X instant, debit
Expiry date 2018-01-01 IFRS 7.8 cDisclosure, Expiry date 2021-01-01 IFRS 7.8 cDisclosure
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 hDisclosure, IFRS 7.8 hDisclosure
Investments in equity instruments designated at fair value through other comprehensive income
X instant, debit
Effective 2018-01-01 IFRS 7.11A cDisclosure, Effective 2018-01-01 IFRS 7.8 hDisclosure, IFRS 7.8 hDisclosure, IFRS 7.11A cDisclosure
Total financial assets at fair value through other comprehensive income
X instant, debit
Effective 2018-01-01 IFRS 7.8 hDisclosure, IFRS 7.8 hDisclosure
Financial assets at amortised cost
X instant, debit
Effective 2018-01-01 IFRS 7.8 fDisclosure, IFRS 7.8 fDisclosure
Total financial assets
X instant, debit
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, IFRS 7.35NExample, IFRS 7.35MDisclosure
Classes of current inventories [abstract]
Current raw materials and current production supplies [abstract]
Current raw materials
X instant, debit
IAS 1.78 cExample, IAS 2.37Common practice
Current production supplies
X instant, debit
IAS 1.78 cExample, IAS 2.37Common practice
Total current raw materials and current production supplies
X instant, debit
IAS 2.37Common practice
Current merchandise
X instant, debit
IAS 1.78 cExample, IAS 2.37Common practice
Current food and beverage
X instant, debit
IAS 2.37Common practice
Current agricultural produce
X instant, debit
IAS 2.37Common practice
Current work in progress
X instant, debit
IAS 2.37Common practice, IAS 1.78 cExample
Current finished goods
X instant, debit
IAS 2.37Common practice, IAS 1.78 cExample
Current packaging and storage materials
X instant, debit
IAS 2.37Common practice
Current spare parts
X instant, debit
IAS 2.37Common practice
Current fuel
X instant, debit
IAS 2.37Common practice
Property intended for sale in ordinary course of business
X instant, debit
IAS 1.55Common practice
Current inventories in transit
X instant, debit
IAS 2.37Common practice
Other current inventories
X instant, debit
IAS 2.37Common practice
Total current inventories
X instant, debit
IAS 2.36 bDisclosure, IAS 1.54 gDisclosure, IAS 1.68Example
Classes of current inventories, alternative [abstract]
Current inventories held for sale
X instant, debit
IAS 2.37Common practice
Current work in progress
X instant, debit
IAS 2.37Common practice, IAS 1.78 cExample
Current materials and supplies to be consumed in production process or rendering services
X instant, debit
IAS 2.37Common practice
Total current inventories
X instant, debit
IAS 2.36 bDisclosure, IAS 1.54 gDisclosure, IAS 1.68Example
Non-current inventories arising from extractive activities [abstract]
Non-current ore stockpiles
X instant, debit
IAS 2.37Common practice
Current inventories arising from extractive activities [abstract]
Current ore stockpiles
X instant, debit
IAS 2.37Common practice
Current crude oil
X instant, debit
IAS 2.37Common practice
Current petroleum and petrochemical products
X instant, debit
IAS 2.37Common practice
Current natural gas
X instant, debit
IAS 2.37Common practice
Cash and cash equivalents [abstract]
Cash [abstract]
Cash on hand
X instant, debit
IAS 7.45Common practice
Balances with banks
X instant, debit
IAS 7.45Common practice
Total cash
X instant, debit
IAS 7.45Common practice
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents
X instant, debit
IAS 7.45Common practice
Short-term investments, classified as cash equivalents
X instant, debit
IAS 7.45Common practice
Other banking arrangements, classified as cash equivalents
X instant, debit
IAS 7.45Common practice
Total cash equivalents
X instant, debit
IAS 7.45Common practice
Other cash and cash equivalents
X instant, debit
IAS 7.45Common practice
Total cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, IAS 7.45Disclosure, IFRS 12.B13 aDisclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Non-current assets or disposal groups classified as held for sale
X instant, debit
IFRS 5.38Disclosure
Non-current assets or disposal groups classified as held for distribution to owners
X instant, debit
IFRS 5.5ADisclosure, IFRS 5.38Disclosure
Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.54 jDisclosure
Miscellaneous current assets [abstract]
Current net defined benefit asset
X instant, debit
IAS 1.55Common practice
Current restricted cash and cash equivalents
X instant, debit
IAS 1.55Common practice
Current derivative financial assets
X instant, debit
IAS 1.55Common practice
Current finance lease receivables
X instant, debit
IAS 1.55Common practice
Current interest receivable
X instant, debit
IAS 1.112 cCommon practice
Current programming assets
X instant, debit
IAS 1.55Common practice
Current investments
X instant, debit
IAS 1.55Common practice
Short-term deposits, not classified as cash equivalents
X instant, debit
IAS 1.55Common practice
Current prepayments and other current assets
X instant, debit
IAS 1.55Common practice
Other current assets
X instant, debit
IAS 1.55Common practice
Miscellaneous assets [abstract]
Net defined benefit asset
X instant, debit
IAS 1.55Common practice
Restricted cash and cash equivalents
X instant, debit
IAS 1.55Common practice
Derivative financial assets
X instant, debit
IAS 1.55Common practice
Derivative financial assets held for trading
X instant, debit
IAS 1.55Common practice
Derivative financial assets held for hedging
X instant, debit
IAS 1.55Common practice
Finance lease receivables
X instant, debit
IAS 1.55Common practice
Interest receivable
X instant, debit
IAS 1.112 cCommon practice
Programming assets
X instant, debit
IAS 1.55Common practice
Investments other than investments accounted for using equity method
X instant, debit
IAS 1.55Common practice
Equity instruments held
X instant, debit
IAS 1.55Common practice
Debt instruments held [abstract]
Bank debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Corporate debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Government debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Asset-backed debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Other debt instruments held
X instant, debit
IAS 1.112 cCommon practice
Total debt instruments held
X instant, debit
IAS 1.55Common practice
Loans and advances to banks
X instant, debit
IAS 1.55Common practice
Loans and advances to customers
X instant, debit
IAS 1.55Common practice
Loans to corporate entities
X instant, debit
IAS 1.112 cCommon practice
Loans to consumers
X instant, debit
IAS 1.112 cCommon practice
Loans to government
X instant, debit
IAS 1.55Common practice
Cash and bank balances at central banks
X instant, debit
IAS 1.55Common practice
Mandatory reserve deposits at central banks
X instant, debit
IAS 1.112 cCommon practice
Bank balances at central banks other than mandatory reserve deposits
X instant, debit
IAS 1.112 cCommon practice
Bank acceptance assets
X instant, debit
IAS 1.55Common practice
Reverse repurchase agreements and cash collateral on securities borrowed
X instant, debit
IAS 1.55Common practice
Investments for risk of policyholders
X instant, debit
IAS 1.55Common practice
Items in course of collection from other banks
X instant, debit
IAS 1.55Common practice
Other assets
X instant, debit
IAS 1.55Common practice
Classes of other provisions [abstract]
Warranty provision [abstract]
Non-current warranty provision
X instant, credit
IAS 37.87Example, IAS 37 - Example 1 WarrantiesExample
Current warranty provision
X instant, credit
IAS 37.87Example, IAS 37 - Example 1 WarrantiesExample
Total warranty provision
X instant, credit
IAS 37 - Example 1 WarrantiesExample, IAS 37.87Example
Restructuring provision [abstract]
Non-current restructuring provision
X instant, credit
IAS 37.70Example
Current restructuring provision
X instant, credit
IAS 37.70Example
Total restructuring provision
X instant, credit
IAS 37.70Example
Legal proceedings provision [abstract]
Non-current legal proceedings provision
X instant, credit
IAS 37.87Example, IAS 37 - Example 10 A court caseExample
Current legal proceedings provision
X instant, credit
IAS 37 - Example 10 A court caseExample, IAS 37.87Example
Total legal proceedings provision
X instant, credit
IAS 37 - Example 10 A court caseExample, IAS 37.87Example
Refunds provision [abstract]
Non-current refunds provision
X instant, credit
IAS 37 - Example 4 Refunds policyExample, IAS 37.87Example
Current refunds provision
X instant, credit
IAS 37.87Example, IAS 37 - Example 4 Refunds policyExample
Total refunds provision
X instant, credit
IAS 37.87Example, IAS 37 - Example 4 Refunds policyExample
Onerous contracts provision [abstract]
Non-current onerous contracts provision
X instant, credit
Expiry date 2019-01-01 IAS 37 - Example 8 An onerous contractExample, IAS 37.66Example
Current onerous contracts provision
X instant, credit
IAS 37.66Example, Expiry date 2019-01-01 IAS 37 - Example 8 An onerous contractExample
Total onerous contracts provision
X instant, credit
IAS 37.66Example, Expiry date 2019-01-01 IAS 37 - Example 8 An onerous contractExample
Provision for decommissioning, restoration and rehabilitation costs [abstract]
Non-current provision for decommissioning, restoration and rehabilitation costs
X instant, credit
IAS 37.87Example, IAS 37 - D Examples: disclosuresExample
Current provision for decommissioning, restoration and rehabilitation costs
X instant, credit
IAS 37 - D Examples: disclosuresExample, IAS 37.87Example
Total provision for decommissioning, restoration and rehabilitation costs
X instant, credit
IAS 37.87Example, IAS 37 - D Examples: disclosuresExample
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions
X instant, credit
IAS 1.78 dCommon practice
Current miscellaneous other provisions
X instant, credit
IAS 1.78 dCommon practice
Total miscellaneous other provisions
X instant, credit
IAS 1.78 dCommon practice
Other provisions [abstract]
Other non-current provisions
X instant, credit
IAS 1.78 dDisclosure
Other current provisions
X instant, credit
IAS 1.78 dDisclosure
Total other provisions
X instant, credit
IAS 1.78 dDisclosure, IAS 37.84 aDisclosure
Borrowings [abstract]
Non-current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Current borrowings and current portion of non-current borrowings [abstract]
Current borrowings
X instant, credit
IAS 1.55Common practice
Current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Total current borrowings and current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Total borrowings
X instant, credit
IAS 1.55Common practice
Non-current portion of non-current borrowings, by type [abstract]
Non-current portion of non-current loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current bonds issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of other non-current borrowings
X instant, credit
IAS 1.112 cCommon practice
Total non-current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Current borrowings and current portion of non-current borrowings, by type [abstract]
Current loans received and current portion of non-current loans received
X instant, credit
IAS 1.112 cCommon practice
Current secured bank loans received and current portion of non-current secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Current unsecured bank loans received and current portion of non-current unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Current bonds issued and current portion of non-current bonds issued
X instant, credit
IAS 1.112 cCommon practice
Current notes and debentures issued and current portion of non-current notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Current commercial papers issued and current portion of non-current commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Other current borrowings and current portion of other non-current borrowings
X instant, credit
IAS 1.112 cCommon practice
Total current borrowings and current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Borrowings, by type [abstract]
Loans received
X instant, credit
IAS 1.112 cCommon practice
Secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Bonds issued
X instant, credit
IAS 1.112 cCommon practice
Notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Other borrowings
X instant, credit
IAS 1.112 cCommon practice
Total borrowings
X instant, credit
IAS 1.55Common practice
Trade and other non-current payables [abstract]
Non-current trade payables
X instant, credit
IAS 1.78Common practice
Non-current payables for purchase of energy
X instant, credit
IAS 1.78Common practice
Non-current payables to related parties
X instant, credit
IAS 1.78Common practice
Non-current payables for purchase of non-current assets
X instant, credit
IAS 1.78Common practice
Accruals and deferred income classified as non-current [abstract]
Deferred income classified as non-current
X instant, credit
IAS 1.78Common practice
Rent deferred income classified as non-current
X instant, credit
IAS 1.78Common practice
Accruals classified as non-current
X instant, credit
IAS 1.78Common practice
Total accruals and deferred income classified as non-current
X instant, credit
IAS 1.78Common practice
Non-current payables on social security and taxes other than income tax
X instant, credit
IAS 1.78Common practice
Non-current value added tax payables
X instant, credit
IAS 1.78Common practice
Non-current excise tax payables
X instant, credit
IAS 1.78Common practice
Non-current retention payables
X instant, credit
IAS 1.78Common practice
Other non-current payables
X instant, credit
IAS 1.55Common practice
Total trade and other non-current payables
X instant, credit
IAS 1.54 kDisclosure
Trade and other current payables [abstract]
Current trade payables
X instant, credit
IAS 1.70Example, IAS 1.78Common practice
Current payables for purchase of energy
X instant, credit
IAS 1.78Common practice
Current payables to related parties
X instant, credit
IAS 1.78Common practice
Current payables for purchase of non-current assets
X instant, credit
IAS 1.78Common practice
Accruals and deferred income classified as current [abstract]
Deferred income classified as current
X instant, credit
IAS 1.78Common practice
Rent deferred income classified as current
X instant, credit
IAS 1.78Common practice
Accruals classified as current
X instant, credit
IAS 1.78Common practice
Short-term employee benefits accruals
X instant, credit
IAS 1.78Common practice
Total accruals and deferred income classified as current
X instant, credit
IAS 1.78Common practice
Current payables on social security and taxes other than income tax
X instant, credit
IAS 1.78Common practice
Current value added tax payables
X instant, credit
IAS 1.78Common practice
Current excise tax payables
X instant, credit
IAS 1.78Common practice
Current retention payables
X instant, credit
IAS 1.78Common practice
Other current payables
X instant, credit
IAS 1.55Common practice
Total trade and other current payables
X instant, credit
IAS 1.54 kDisclosure
Trade and other payables [abstract]
Trade payables
X instant, credit
IAS 1.78Common practice
Payables for purchase of energy
X instant, credit
IAS 1.78Common practice
Payables to related parties
X instant, credit
IAS 1.78Common practice
Payables for purchase of non-current assets
X instant, credit
IAS 1.78Common practice
Accruals and deferred income [abstract]
Deferred income
X instant, credit
IAS 1.78Common practice
Rent deferred income
X instant, credit
IAS 1.78Common practice
Accruals
X instant, credit
IAS 1.78Common practice
Total accruals and deferred income
X instant, credit
IAS 1.78Common practice
Payables on social security and taxes other than income tax
X instant, credit
IAS 1.78Common practice
Value added tax payables
X instant, credit
IAS 1.78Common practice
Excise tax payables
X instant, credit
IAS 1.78Common practice
Retention payables
X instant, credit
IAS 1.78Common practice
Other payables
X instant, credit
IAS 1.55Common practice
Total trade and other payables
X instant, credit
IAS 1.54 kDisclosure
Categories of non-current financial liabilities [abstract]
Non-current financial liabilities at fair value through profit or loss [abstract]
Non-current financial liabilities at fair value through profit or loss, classified as held for trading
X instant, credit
IFRS 7.8 eDisclosure
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
X instant, credit
IFRS 7.8 eDisclosure
Total non-current financial liabilities at fair value through profit or loss
X instant, credit
IFRS 7.8 eDisclosure
Non-current financial liabilities at amortised cost
X instant, credit
Effective 2018-01-01 IFRS 7.8 gDisclosure, Expiry date 2018-01-01 IFRS 7.8 fDisclosure, Expiry date 2021-01-01 IFRS 7.8 fDisclosure, IFRS 7.8 gDisclosure
Total non-current financial liabilities
X instant, credit
IFRS 7.25Disclosure
Categories of current financial liabilities [abstract]
Current financial liabilities at fair value through profit or loss [abstract]
Current financial liabilities at fair value through profit or loss, classified as held for trading
X instant, credit
IFRS 7.8 eDisclosure
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
X instant, credit
IFRS 7.8 eDisclosure
Total current financial liabilities at fair value through profit or loss
X instant, credit
IFRS 7.8 eDisclosure
Current financial liabilities at amortised cost
X instant, credit
Effective 2018-01-01 IFRS 7.8 gDisclosure, Expiry date 2018-01-01 IFRS 7.8 fDisclosure, Expiry date 2021-01-01 IFRS 7.8 fDisclosure, IFRS 7.8 gDisclosure
Total current financial liabilities
X instant, credit
IFRS 7.25Disclosure
Categories of financial liabilities [abstract]
Financial liabilities at fair value through profit or loss [abstract]
Financial liabilities at fair value through profit or loss that meet definition of held for trading
X instant, credit
IFRS 7.8 eDisclosure
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
X instant, credit
IFRS 7.8 eDisclosure
Total financial liabilities at fair value through profit or loss
X instant, credit
IFRS 7.8 eDisclosure
Financial liabilities at amortised cost
X instant, credit
Effective 2018-01-01 IFRS 7.8 gDisclosure, Expiry date 2018-01-01 IFRS 7.8 fDisclosure, Expiry date 2021-01-01 IFRS 7.8 fDisclosure, IFRS 7.8 gDisclosure
Total financial liabilities
X instant, credit
IFRS 7.25Disclosure
Miscellaneous non-current liabilities [abstract]
Non-current net defined benefit liability
X instant, credit
IAS 1.55Common practice
Non-current derivative financial liabilities
X instant, credit
IAS 1.55Common practice
Non-current government grants
X instant, credit
IAS 1.55Common practice
Non-current finance lease liabilities
X instant, credit
Expiry date 2019-01-01 IAS 1.55Common practice
Non-current advances received
X instant, credit
IAS 1.55Common practice
Non-current dividend payables
X instant, credit
IAS 1.55Common practice
Non-current interest payable
X instant, credit
IAS 1.112 cCommon practice
Non-current deposits from customers
X instant, credit
IAS 1.55Common practice
Non-current debt instruments issued
X instant, credit
IAS 1.55Common practice
Other non-current liabilities
X instant, credit
IAS 1.55Common practice
Miscellaneous current liabilities [abstract]
Current net defined benefit liability
X instant, credit
IAS 1.55Common practice
Current derivative financial liabilities
X instant, credit
IAS 1.55Common practice
Current government grants
X instant, credit
IAS 1.55Common practice
Current finance lease liabilities
X instant, credit
Expiry date 2019-01-01 IAS 1.55Common practice
Current advances received
X instant, credit
IAS 1.55Common practice
Current dividend payables
X instant, credit
IAS 1.55Common practice
Current interest payable
X instant, credit
IAS 1.112 cCommon practice
Current deposits from customers
X instant, credit
IAS 1.55Common practice
Current debt instruments issued
X instant, credit
IAS 1.55Common practice
Current accrued expenses and other current liabilities
X instant, credit
IAS 1.55Common practice
Other current liabilities
X instant, credit
IAS 1.55Common practice
Miscellaneous liabilities [abstract]
Net defined benefit liability
X instant, credit
IAS 1.55Common practice
Derivative financial liabilities
X instant, credit
IAS 1.55Common practice
Derivative financial liabilities held for trading
X instant, credit
IAS 1.55Common practice
Derivative financial liabilities held for hedging
X instant, credit
IAS 1.55Common practice
Government grants
X instant, credit
IAS 1.55Common practice
Finance lease liabilities
X instant, credit
Expiry date 2019-01-01 IAS 1.55Common practice
Advances received
X instant, credit
IAS 1.55Common practice
Dividend payables
X instant, credit
IAS 1.55Common practice
Interest payable
X instant, credit
IAS 1.112 cCommon practice
Deposits from banks
X instant, credit
IAS 1.55Common practice
Deposits from customers [abstract]
Balances on term deposits from customers
X instant, credit
IAS 1.112 cCommon practice
Balances on demand deposits from customers
X instant, credit
IAS 1.112 cCommon practice
Balances on current accounts from customers
X instant, credit
IAS 1.112 cCommon practice
Balances on other deposits from customers
X instant, credit
IAS 1.112 cCommon practice
Total deposits from customers
X instant, credit
IAS 1.55Common practice
Liabilities due to central banks
X instant, credit
IAS 1.55Common practice
Subordinated liabilities [abstract]
Dated subordinated liabilities
X instant, credit
IAS 1.112 cCommon practice
Undated subordinated liabilities
X instant, credit
IAS 1.112 cCommon practice
Total subordinated liabilities
X instant, credit
IAS 1.55Common practice
Debt instruments issued
X instant, credit
IAS 1.55Common practice
Bank acceptance liabilities
X instant, credit
IAS 1.55Common practice
Repurchase agreements and cash collateral on securities lent
X instant, credit
IAS 1.55Common practice
Investment contracts liabilities
X instant, credit
IAS 1.55Common practice
Items in course of transmission to other banks
X instant, credit
IAS 1.55Common practice
Other liabilities
X instant, credit
IAS 1.55Common practice
Miscellaneous equity [abstract]
Capital reserve
X instant, credit
IAS 1.55Common practice
Additional paid-in capital
X instant, credit
IAS 1.55Common practice
Accumulated other comprehensive income
X instant, credit
IAS 1.55Common practice
Other reserves [abstract]
Revaluation surplus
X instant, credit
IAS 16.39Disclosure, IAS 38.85Disclosure
Reserve of exchange differences on translation
X instant, credit
IAS 21.52 bDisclosure
Reserve of cash flow hedges
X instant, credit
Effective 2018-01-01 IFRS 9.6.5.11Disclosure, IAS 1.78 eCommon practice, IFRS 9.6.5.11Disclosure
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments
X instant, credit
Effective 2018-01-01 IAS 1.78 eCommon practice, IAS 1.78 eCommon practice
Reserve of change in value of time value of options
X instant, credit
Effective 2018-01-01 IAS 1.78 eCommon practice, Effective 2018-01-01 IFRS 9.6.5.15Disclosure, IAS 1.78 eCommon practice, IFRS 9.6.5.15Disclosure
Reserve of change in value of forward elements of forward contracts
X instant, credit
Effective 2018-01-01 IAS 1.78 eCommon practice, Effective 2018-01-01 IFRS 9.6.5.16Disclosure, IAS 1.78 eCommon practice, IFRS 9.6.5.16Disclosure
Reserve of change in value of foreign currency basis spreads
X instant, credit
Effective 2018-01-01 IAS 1.78 eCommon practice, Effective 2018-01-01 IFRS 9.6.5.16Disclosure, IAS 1.78 eCommon practice, IFRS 9.6.5.16Disclosure
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 eCommon practice, IAS 1.78 eCommon practice
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
X instant, credit
Effective 2021-01-01 IAS 1.78 eCommon practice
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
X instant, credit
Effective 2021-01-01 IAS 1.78 eCommon practice
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss
X instant, credit
Effective 2021-01-01 IAS 1.78 eCommon practice
Reserve of gains and losses on remeasuring available-for-sale financial assets
X instant, credit
Expiry date 2018-01-01 IAS 1.78 eCommon practice, Expiry date 2021-01-01 IAS 1.78 eCommon practice
Reserve of share-based payments
X instant, credit
IAS 1.78 eCommon practice
Reserve of remeasurements of defined benefit plans
X instant, credit
IAS 1.78 eCommon practice
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale
X instant, credit
IFRS 5.38Disclosure, IFRS 5 - Example 12Example
Reserve of gains and losses from investments in equity instruments
X instant, credit
Effective 2018-01-01 IAS 1.78 eCommon practice, IAS 1.78 eCommon practice
Reserve of change in fair value of financial liability attributable to change in credit risk of liability
X instant, credit
Effective 2018-01-01 IAS 1.78 eCommon practice, IAS 1.78 eCommon practice
Reserve for catastrophe
X instant, credit
IAS 1.78 eExample, IFRS 4.IG58Disclosure, Expiry date 2021-01-01 IFRS 4.IG58Disclosure, Expiry date 2021-01-01 IAS 1.78 eExample
Reserve for equalisation
X instant, credit
IFRS 4.IG58Disclosure, IAS 1.78 eExample, Expiry date 2021-01-01 IFRS 4.IG58Disclosure, Expiry date 2021-01-01 IAS 1.78 eExample
Reserve of discretionary participation features
X instant, credit
IAS 1.78 eExample, IFRS 4.IG22 fDisclosure, IFRS 4.34 bDisclosure, Expiry date 2021-01-01 IAS 1.78 eExample, Expiry date 2021-01-01 IFRS 4.34 bDisclosure, Expiry date 2021-01-01 IFRS 4.IG22 fDisclosure
Reserve of equity component of convertible instruments
X instant, credit
IAS 1.55Common practice
Capital redemption reserve
X instant, credit
IAS 1.55Common practice
Merger reserve
X instant, credit
IAS 1.55Common practice
Statutory reserve
X instant, credit
IAS 1.55Common practice
Total other reserves
X instant, credit
IAS 1.78 eExample
Net assets (liabilities) [abstract]
Assets
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IAS 1.55Disclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure
Liabilities
(X) instant, credit
IFRS 13.93 bDisclosure, IAS 1.55Disclosure, IFRS 8.28 dDisclosure, IFRS 8.23Disclosure, IFRS 13.93 aDisclosure, IFRS 13.93 eDisclosure
Net assets (liabilities)
X instant, debit
IAS 1.112 cCommon practice, IFRS 1.IG63Example
Net current assets (liabilities) [abstract]
Current assets
X instant, debit
IFRS 12.B12 b (i)Disclosure, IFRS 12.B10 bExample, IAS 1.66Disclosure
Current liabilities
(X) instant, credit
IAS 1.69Disclosure, IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure
Net current assets (liabilities)
X instant, debit
IAS 1.55Common practice
Assets less current liabilities [abstract]
Assets
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IAS 1.55Disclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure
Current liabilities
(X) instant, credit
IAS 1.69Disclosure, IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure
Assets less current liabilities
X instant, debit
IAS 1.55Common practice
Net debt
X instant, credit
IAS 1.112 cCommon 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 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Disclosure
Revenue from sale of copper
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of gold
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of silver
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common practice
Revenue from sale of oil and gas products
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of crude oil
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common practice
Revenue from sale of natural gas
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of petroleum and petrochemical products
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common practice
Revenue from sale of telecommunication equipment
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common practice
Revenue from sale of electricity
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of publications
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Circulation revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Subscription circulation revenue
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common practice
Non-subscription circulation revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of books
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of agricultural produce
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of sugar
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common practice
Revenue from sale of alcohol and alcoholic drinks
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common practice
Revenue from sale of food and beverage
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Disclosure, IAS 1.112 cCommon practice
Revenue from rendering of telecommunication services [abstract]
Revenue from rendering of telephone services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of land line telephone services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of mobile telephone services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 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
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of data services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Total revenue from rendering of internet and data services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of interconnection services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of other telecommunication services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Total revenue from rendering of telecommunication services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of transport services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of passenger transport services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of cargo and mail transport services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of advertising services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of printing services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of information technology services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of information technology maintenance and support services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of information technology consulting services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from hotel operations
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from room occupancy services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of gaming services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from construction contracts
X duration, credit
Expiry date 2018-01-01 IAS 11.39 aDisclosure, Expiry date 2018-01-01 IFRIC 15.20 bDisclosure, Expiry date 2018-01-01 IAS 18.35 bDisclosure, IAS 1.112 cCommon practice
Royalty income
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (iv)Disclosure, IAS 1.112 cCommon practice
Licence fee income
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bCommon practice, IAS 1.112 cCommon practice
Franchise fee income
X duration, credit
IAS 1.112 cCommon practice
Interest income
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (iii)Disclosure, IFRS 8.28 eDisclosure, IAS 1.112 cCommon practice, IFRS 8.23 cDisclosure, IFRS 12.B13 eDisclosure
Interest income on available-for-sale financial assets
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2021-01-01 IAS 1.112 cCommon practice
Interest income on cash and bank balances at central banks
X duration, credit
IAS 1.112 cCommon practice
Interest income on cash and cash equivalents
X duration, credit
IAS 1.112 cCommon practice
Interest income on debt instruments held
X duration, credit
IAS 1.112 cCommon practice
Interest income on deposits
X duration, credit
IAS 1.112 cCommon practice
Interest income on financial assets designated at fair value through profit or loss
X duration, credit
IAS 1.112 cCommon practice
Interest income on financial assets held for trading
X duration, credit
IAS 1.112 cCommon practice
Interest income on held-to-maturity investments
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2021-01-01 IAS 1.112 cCommon practice
Interest income on loans and advances to banks
X duration, credit
IAS 1.112 cCommon practice
Interest income on loans and advances to customers
X duration, credit
IAS 1.112 cCommon practice
Interest income on loans and receivables
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2021-01-01 IAS 1.112 cCommon practice
Interest income on other financial assets
X duration, credit
IAS 1.112 cCommon practice
Interest income on reverse repurchase agreements and cash collateral on securities borrowed
X duration, credit
IAS 1.112 cCommon practice
Dividend income
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (v)Disclosure, IAS 1.112 cCommon practice
Other revenue
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 bDisclosure
Total revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 8.32Disclosure, IAS 1.103Example, IAS 1.82 aDisclosure, IFRS 8.28 aDisclosure, IFRS 12.B12 b (v)Disclosure, IFRS 8.33 aDisclosure, IFRS 12.B10 bExample, IAS 1.102Example, IFRS 8.23 aDisclosure, IFRS 8.34Disclosure, IFRS 5.33 b (i)Disclosure
Material income and expense [abstract]
Write-downs (reversals of write-downs) of inventories [abstract]
Inventory write-down
X duration
IAS 2.36 eDisclosure, IAS 1.98 aDisclosure
Reversal of inventory write-down
(X) duration
IAS 1.98 aDisclosure, IAS 2.36 fDisclosure
Net write-downs (reversals of write-downs) of inventories
X duration, debit
IAS 1.98 aDisclosure
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
Impairment loss recognised in profit or loss, property, plant and equipment
X duration
IAS 16.73 e (v)Disclosure, IAS 1.98 aDisclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
(X) duration
IAS 16.73 e (vi)Disclosure, IAS 1.98 aDisclosure
Net write-downs (reversals of write-downs) of property, plant and equipment
X duration
IAS 1.98 aDisclosure
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 cCommon practice
Reversal of impairment loss recognised in profit or loss, trade receivables
(X) duration, credit
IAS 1.112 cCommon practice
Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
X duration, debit
IAS 1.112 cCommon practice
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
Impairment loss recognised in profit or loss, loans and advances
X duration
IAS 1.85Common practice
Reversal of impairment loss recognised in profit or loss, loans and advances
(X) duration
IAS 1.85Common practice
Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
X duration, debit
IAS 1.85Common practice
Gain on recovery of loans and advances previously written off
X duration, credit
IAS 1.85Common practice
Expense of restructuring activities
X duration, debit
IAS 1.98 bDisclosure
Reversal of provisions for cost of restructuring
X duration, credit
IAS 1.98 bDisclosure
Gains (losses) on disposals of non-current assets [abstract]
Gains on disposals of non-current assets
X duration, credit
IAS 1.112 cCommon practice
Losses on disposals of non-current assets
(X) duration, debit
IAS 1.112 cCommon practice
Net gains (losses) on disposals of non-current assets
X duration, credit
IAS 1.112 cCommon practice
Gains (losses) on disposals of property, plant and equipment [abstract]
Gains on disposals of property, plant and equipment
X duration, credit
IAS 1.98 cDisclosure
Losses on disposals of property, plant and equipment
(X) duration, debit
IAS 1.98 cDisclosure
Net gains (losses) on disposals of property, plant and equipment
X duration, credit
IAS 1.98 cDisclosure
Gains (losses) on disposals of investment properties [abstract]
Gains on disposals of investment properties
X duration, credit
IAS 1.112 cCommon practice
Losses on disposals of investment properties
(X) duration, debit
IAS 1.112 cCommon practice
Net gains (losses) on disposals of investment properties
X duration, credit
IAS 1.112 cCommon practice
Gains (losses) on disposals of investments [abstract]
Gains on disposals of investments
X duration, credit
IAS 1.98 dDisclosure
Losses on disposals of investments
(X) duration, debit
IAS 1.98 dDisclosure
Net gains (losses) on disposals of investments
X duration, credit
IAS 1.98 dDisclosure
Gains (losses) on disposals of other non-current assets
X duration, credit
IAS 1.98Disclosure
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
X duration, credit
IFRIC 19.11Disclosure
Gains (losses) on litigation settlements [abstract]
Gains on litigation settlements
X duration, credit
IAS 1.98 fDisclosure
Losses on litigation settlements
(X) duration, debit
IAS 1.98 fDisclosure
Net gains (losses) on litigation settlements
X duration, credit
IAS 1.98 fDisclosure
Other reversals of provisions
X duration, credit
IAS 1.98 gDisclosure
Income from continuing operations attributable to owners of parent
X duration, credit
IFRS 5.33 dDisclosure
Income from discontinued operations attributable to owners of parent
X duration, credit
IFRS 5.33 dDisclosure
Profit (loss) from continuing operations attributable to non-controlling interests
X duration, credit
IFRS 5.33 dExample, IFRS 5 - Example 11Example
Profit (loss) from discontinued operations attributable to non-controlling interests
X duration, credit
IFRS 5.33 dExample, IFRS 5 - Example 11Example
Dividends classified as expense
X duration, debit
IAS 32.40Example
Royalty expense
X duration, debit
IAS 1.85Common practice
Research and development expense
X duration, debit
IAS 38.126Disclosure
Investment income
X duration, credit
IAS 1.85Common practice, IAS 26.35 b (iii)Disclosure
Finance income (cost)
X duration, credit
IAS 1.85Common practice
Other finance income (cost)
X duration, credit
IAS 1.85Common practice
Other finance income
X duration, credit
IAS 1.112 cCommon practice
Other finance cost
X duration, debit
IAS 1.112 cCommon practice
Interest expense
X duration, debit
IFRS 8.28 eDisclosure, IFRS 8.23 dDisclosure, IFRS 12.B13 fDisclosure
Interest expense on bank loans and overdrafts
X duration, debit
IAS 1.112 cCommon practice
Interest expense on bonds
X duration, debit
IAS 1.112 cCommon practice
Interest expense on borrowings
X duration, debit
IAS 1.112 cCommon practice
Interest expense on debt instruments issued
X duration, debit
IAS 1.112 cCommon practice
Interest expense on deposits from banks
X duration, debit
IAS 1.112 cCommon practice
Interest expense on deposits from customers
X duration, debit
IAS 1.112 cCommon practice
Interest expense on liabilities due to central banks
X duration, debit
IAS 1.112 cCommon practice
Interest expense on finance leases
X duration, debit
Expiry date 2019-01-01 IAS 1.112 cCommon practice
Interest expense on financial liabilities designated at fair value through profit or loss
X duration, debit
IAS 1.112 cCommon practice
Interest expense on financial liabilities held for trading
X duration, debit
IAS 1.112 cCommon practice
Interest expense on other financial liabilities
X duration, debit
IAS 1.112 cCommon practice
Interest expense on repurchase agreements and cash collateral on securities lent
X duration, debit
IAS 1.112 cCommon practice
Interest income (expense)
X duration, credit
IFRS 8.23Disclosure, IFRS 8.28 eDisclosure, IAS 1.85Common practice
Expense due to unwinding of discount on provisions
X duration, debit
IAS 1.112 cCommon practice
Repairs and maintenance expense
X duration, debit
IAS 1.85Common practice
Fuel and energy expense [abstract]
Fuel expense
X duration, debit
IAS 1.112 cCommon practice
Energy expense
X duration, debit
IAS 1.112 cCommon practice
Total fuel and energy expense
X duration, debit
IAS 1.112 cCommon practice
Other operating income (expense)
X duration, credit
IAS 1.85Common practice
Miscellaneous other operating income
X duration, credit
IAS 1.112 cCommon practice
Miscellaneous other operating expense
X duration, debit
IAS 1.112 cCommon practice
Selling, general and administrative expense [abstract]
Selling expense
X duration, debit
IAS 1.112 cCommon practice
General and administrative expense
X duration, debit
IAS 1.112 cCommon practice
Total selling, general and administrative expense
X duration, debit
IAS 1.85Common practice
Distribution and administrative expense
X duration, debit
IAS 1.85Common practice
Donations and subsidies expense
X duration, debit
IAS 1.112 cCommon practice
Directors' remuneration expense
X duration, debit
IAS 1.112 cCommon practice
Occupancy expense
X duration, debit
IAS 1.85Common practice
Revenue and other operating income
X duration, credit
IAS 1.85Common practice
Rental income
X duration, credit
IAS 1.112 cCommon practice
Rental expense
X duration, debit
IAS 1.85Common practice
Property service charge income (expense) [abstract]
Property service charge income
X duration, credit
IAS 1.112 cCommon practice
Property service charge expense
(X) duration, debit
IAS 1.112 cCommon practice
Net property service charge income (expense)
X duration, credit
IAS 1.112 cCommon practice
Property development and project management income
X duration, credit
IAS 1.85Common practice
Property development and project management expense
X duration, debit
IAS 1.85Common practice
Property management expense
X duration, debit
IAS 1.112 cCommon practice
Income from reimbursements under insurance policies
X duration, credit
IAS 1.112 cCommon practice
Income from fines and penalties
X duration, credit
IAS 1.112 cCommon practice
Operating expense
X duration, debit
IAS 1.85Common practice
Operating expense excluding cost of sales
X duration, debit
IAS 1.85Common practice
Cost of sales, hotel operations
X duration, debit
IAS 1.85Common practice
Cost of sales, room occupancy services
X duration, debit
IAS 1.85Common practice
Cost of sales, food and beverage
X duration, debit
IAS 1.85Common practice
Sales and marketing expense
X duration, debit
IAS 1.85Common practice
Media production expense
X duration, debit
IAS 1.112 cCommon practice
Gains (losses) on change in fair value of derivatives [abstract]
Gains on change in fair value of derivatives
X duration, credit
IAS 1.85Common practice
Losses on change in fair value of derivatives
(X) duration, debit
IAS 1.85Common practice
Net gains (losses) on change in fair value of derivatives
X duration, credit
IAS 1.85Common practice
Fee and commission income (expense) [abstract]
Fee and commission income [abstract]
Brokerage fee income
X duration, credit
IAS 1.112 cCommon practice
Portfolio and other management fee income
X duration, credit
IAS 1.112 cCommon practice
Credit-related fee and commission income
X duration, credit
IAS 1.112 cCommon practice
Other fee and commission income
X duration, credit
IAS 1.112 cCommon practice
Total fee and commission income
X duration, credit
IAS 1.85Common practice
Fee and commission expense [abstract]
Brokerage fee expense
(X) duration, debit
IAS 1.112 cCommon practice
Other fee and commission expense
(X) duration, debit
IAS 1.112 cCommon practice
Total fee and commission expense
(X) duration, debit
IAS 1.85Common practice
Net fee and commission income (expense)
X duration, credit
IAS 1.85Common practice
Trading income (expense) [abstract]
Trading income (expense) on debt instruments
X duration, credit
IAS 1.112 cCommon practice
Trading income (expense) on equity instruments
X duration, credit
IAS 1.112 cCommon practice
Trading income (expense) on derivative financial instruments
X duration, credit
IAS 1.112 cCommon practice
Trading income (expense) on foreign exchange contracts
X duration, credit
IAS 1.112 cCommon practice
Other trading income (expense)
X duration, credit
IAS 1.112 cCommon practice
Total trading income (expense)
X duration, credit
IAS 1.85Common practice
Net earned premium
X duration, credit
IAS 1.85Common practice
Claims and benefits paid, net of reinsurance recoveries
X duration, debit
IAS 1.85Common practice
Increase (decrease) in provision for unearned premium
X duration, debit
IAS 1.85Common practice
Premiums written, net of reinsurance
X duration, credit
IAS 1.85Common practice
Increase (decrease) in insurance liabilities, net of reinsurance
X duration, debit
IAS 1.85Common practice
Acquisition and administration expense related to insurance contracts
X duration, debit
IAS 1.85Common practice
Expense (income) on discontinued operations
X duration, debit
IAS 1.98 eDisclosure
Expenses by nature [abstract]
Raw materials and consumables used
X duration, debit
IAS 1.102Example, IAS 1.99Disclosure
Cost of merchandise sold
X duration, debit
IAS 1.85Common practice
Cost of purchased energy sold
X duration, debit
IAS 1.112 cCommon practice
Services expense
X duration, debit
IAS 1.85Common practice
Insurance expense
X duration, debit
IAS 1.112 cCommon practice
Professional fees expense
X duration, debit
IAS 1.112 cCommon practice
Transportation expense
X duration, debit
IAS 1.112 cCommon practice
Bank and similar charges
X duration, debit
IAS 1.112 cCommon practice
Energy transmission charges
X duration, debit
IAS 1.112 cCommon practice
Travel expense
X duration, debit
IAS 1.112 cCommon practice
Communication expense
X duration, debit
IAS 1.112 cCommon practice
Utilities expense
X duration, debit
IAS 1.112 cCommon practice
Advertising expense
X duration, debit
IAS 1.112 cCommon practice
Classes of employee benefits expense [abstract]
Short-term employee benefits expense [abstract]
Wages and salaries
X duration, debit
IAS 19.9Common practice
Social security contributions
X duration, debit
IAS 19.9Common practice
Other short-term employee benefits
X duration, debit
IAS 19.9Common practice
Total short-term employee benefits expense
X duration, debit
IAS 1.112 cCommon practice
Post-employment benefit expense, defined contribution plans
X duration, debit
IAS 19.53Disclosure
Post-employment benefit expense, defined benefit plans
X duration, debit
IAS 19.5Common practice
Termination benefits expense
X duration, debit
IAS 19.171Common practice
Other long-term employee benefits
X duration, debit
IAS 19.158Common practice
Other employee expense
X duration, debit
IAS 19.5Common practice
Total employee benefits expense
X duration, debit
IAS 1.99Disclosure, IAS 1.104Disclosure, IAS 1.102Example
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 cCommon practice
Amortisation expense
X duration, debit
IAS 1.112 cCommon practice
Total depreciation and amortisation expense
X duration, debit
IFRS 12.B13 dDisclosure, IAS 1.102Example, IAS 1.104Disclosure, IFRS 8.23 eDisclosure, IAS 1.99Disclosure, IFRS 8.28 eDisclosure
Impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IAS 1.99Disclosure
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IAS 1.112 cCommon practice
Tax expense other than income tax expense
X duration, debit
IAS 1.85Common practice
Property tax expense
X duration, debit
IAS 1.85Common practice
Other expenses
X duration, debit
IAS 1.102Example, IAS 1.99Disclosure
Total expenses, by nature
X duration, debit
IAS 1.99Disclosure
Earnings per share [abstract]
Basic and diluted earnings per share [abstract]
Basic and diluted earnings (loss) per share from continuing operations
X.XX
IAS 1.85Common practice
Basic and diluted earnings (loss) per share from discontinued operations
X.XX
IAS 1.85Common practice
Total basic and diluted earnings (loss) per share
X.XX
IAS 1.85Common practice
Miscellaneous other comprehensive income [abstract]
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate
X duration, debit
IAS 1.85Common practice
Other comprehensive income, attributable to owners of parent
X duration, credit
IAS 1.85Common practice
Other comprehensive income, attributable to non-controlling interests
X duration, credit
IAS 1.85Common practice
Other individually immaterial components of other comprehensive income, net of tax
X duration, credit
IAS 1.85Common practice
Other individually immaterial components of other comprehensive income, before tax
X duration, credit
IAS 1.85Common practice
Income tax relating to other individually immaterial components of other comprehensive income
X duration, debit
IAS 1.85Common practice
Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
Share of profit (loss) of associates accounted for using equity method
X duration, credit
IAS 1.85Common practice
Share of profit (loss) of joint ventures accounted for using equity method
X duration, credit
IAS 1.85Common practice
Total share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 8.23 gDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
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 1.82ADisclosure
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 1.82ADisclosure
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
X duration, credit
IFRS 12.B16 cDisclosure, IAS 1.91 aDisclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
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 1.82ADisclosure
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 1.82ADisclosure
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
X duration, credit
IAS 1.91 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss
X duration, debit
IAS 1.91Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss
X duration, debit
IAS 1.91Disclosure
Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
X duration, debit
IAS 1.90Disclosure
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
X duration, debit
IAS 1.91Disclosure
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss
X duration, debit
IAS 1.91Disclosure
Aggregated income tax relating to components of other comprehensive income
X duration
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Revenue arising from exchanges of goods or services [abstract]
Income arising from exchanges of goods or services, royalties
X duration, credit
Expiry date 2018-01-01 IAS 18.35 cDisclosure
Income arising from exchanges of goods or services, interest
X duration, credit
Expiry date 2018-01-01 IAS 18.35 cDisclosure
Revenue arising from exchanges of goods or services, sale of goods
X duration, credit
Expiry date 2018-01-01 IAS 18.35 cDisclosure
Total revenue arising from exchanges of goods or services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 cDisclosure
Revenue arising from exchanges of goods or services, rendering of services
X duration, credit
Expiry date 2018-01-01 IAS 18.35 cDisclosure
Revenue arising from exchanges of goods or services, other revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 cDisclosure
Income arising from exchanges of goods or services, dividends
X duration, credit
Expiry date 2018-01-01 IAS 18.35 cDisclosure
Revenue arising from exchanges of goods or services, construction contracts
X duration, credit
Expiry date 2018-01-01 IAS 18.35 cDisclosure
 [800300] Notes - Statement of cash flows, additional disclosures
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services and to and on behalf of employees
X duration, credit
IAS 7.14Common practice
Payments for exploration and evaluation expenses
X duration, credit
IAS 7.14Common practice
Adjustments for interest expense
X duration, debit
IAS 7.20Common practice
Adjustments for interest income
X duration, credit
IAS 7.20Common practice
Adjustments for dividend income
X duration, credit
IAS 7.20Common practice
Adjustments for finance income
X duration, credit
IAS 7.20Common practice
Adjustments for finance income (cost)
X duration, credit
IAS 7.20Common practice
Adjustments for deferred tax expense
X duration, debit
IAS 7.20Common practice
Adjustments to reconcile profit (loss) other than changes in working capital
X duration, debit
IAS 7.20Common practice
Cash flows from (used in) operations before changes in working capital
X duration
IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample, IAS 7.20Common practice
Increase (decrease) in working capital
X duration, credit
IAS 7.20Common practice
Adjustments for decrease (increase) in trade and other receivables
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in trade and other payables
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in other assets
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in other liabilities
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in other current assets
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in other current liabilities
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in employee benefit liabilities
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in loans and advances to customers
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in loans and advances to banks
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in deposits from customers
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in deposits from banks
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in financial assets held for trading
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in financial liabilities held for trading
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in derivative financial assets
X duration, debit
IAS 7.20Common practice
Adjustments for increase (decrease) in derivative financial liabilities
X duration, debit
IAS 7.20Common practice
Adjustments for decrease (increase) in biological assets
X duration, debit
IAS 7.20Common practice
Adjustments for increase in other provisions arising from passage of time
X duration, debit
IAS 7.20Common practice
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IAS 7.20Common practice
Adjustments for amortisation expense
X duration, debit
IAS 7.20Common practice
Adjustments for depreciation expense
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss recognised in profit or loss, goodwill
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets
X duration, debit
IAS 7.20Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
X duration, debit
IAS 7.20Common practice
Adjustments for gains (losses) on fair value adjustment, investment property
X duration, credit
IAS 7.20Common practice
Adjustments for gains (losses) on change in fair value less costs to sell, biological assets
X duration, credit
IAS 7.20Common practice
Adjustments for gains (losses) on change in fair value of derivatives
X duration, credit
IAS 7.20Common practice
Adjustments for gain (loss) on disposals, property, plant and equipment
X duration, credit
IAS 7.20Common practice
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates
X duration, credit
IAS 7.20Common practice
Adjustments for undistributed profits of investments accounted for using equity method
X duration, credit
IAS 7.20Common practice
Adjustments for increase (decrease) in deferred income
X duration, debit
IAS 7.20Common practice
Income taxes paid, classified as operating activities
X duration, credit
IAS 7.35Common practice
Income taxes refund, classified as operating activities
X duration, debit
IAS 7.35Common practice
Finance costs paid, classified as operating activities
X duration, credit
IAS 7.31Common practice
Finance income received, classified as operating activities
X duration, debit
IAS 7.31Common practice
Cash flows from (used in) investing activities [abstract]
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents
X duration, debit
IAS 7.16Common practice
Dividends received from investments accounted for using equity method, classified as investing activities
X duration, debit
IAS 7.16Common practice
Dividends received from associates, classified as investing activities
X duration, debit
IAS 7.16Common practice
Dividends received from joint ventures, classified as investing activities
X duration, debit
IAS 7.16Common practice
Purchase of interests in associates
X duration, credit
IAS 7.16Common practice
Proceeds from sales of interests in associates
X duration, debit
IAS 7.16Common practice
Purchase of interests in investments accounted for using equity method
X duration, credit
IAS 7.16Common practice
Proceeds from sales of investments accounted for using equity method
X duration, debit
IAS 7.16Common practice
Cash advances and loans made to related parties
X duration, credit
IAS 7.16Common practice
Cash receipts from repayment of advances and loans made to related parties
X duration, debit
IAS 7.16Common practice
Purchase of investment property
X duration, credit
IAS 7.16Common practice
Proceeds from sales of investment property
X duration, debit
IAS 7.16Common practice
Purchase of biological assets
X duration, credit
IAS 7.16Common practice
Proceeds from sales of biological assets
X duration, debit
IAS 7.16Common practice
Purchase of exploration and evaluation assets
X duration, credit
IAS 7.16Common practice
Proceeds from disposal of exploration and evaluation assets
X duration, debit
IAS 7.16Common practice
Purchase of mining assets
X duration, credit
IAS 7.16Common practice
Proceeds from disposal of mining assets
X duration, debit
IAS 7.16Common practice
Purchase of oil and gas assets
X duration, credit
IAS 7.16Common practice
Proceeds from disposal of oil and gas assets
X duration, debit
IAS 7.16Common practice
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations
X duration, debit
IAS 7.16Common practice
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets
X duration, credit
IAS 7.16Common practice
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets
X duration, debit
IAS 7.16Common practice
Payments for development project expenditure
X duration, credit
IAS 7.16Common practice
Cash flows used in exploration and development activities
X duration, credit
IAS 7.16Common practice
Purchase of investments other than investments accounted for using equity method
X duration, credit
IAS 7.16Common practice
Proceeds from sales of investments other than investments accounted for using equity method
X duration, debit
IAS 7.16Common practice
Purchase of financial instruments, classified as investing activities
X duration, credit
IAS 7.16Common practice
Proceeds from sales or maturity of financial instruments, classified as investing activities
X duration, debit
IAS 7.16Common practice
Purchase of available-for-sale financial assets
X duration, credit
IAS 7.16Common practice, Expiry date 2021-01-01 IAS 7.16Common practice
Proceeds from disposal or maturity of available-for-sale financial assets
X duration, debit
IAS 7.16Common practice, Expiry date 2021-01-01 IAS 7.16Common practice
Cash flows from (used in) decrease (increase) in short-term deposits and investments
X duration, debit
IAS 7.16Common practice
Inflows of cash from investing activities
X duration, debit
IAS 7.16Common practice
Outflows of cash from investing activities
X duration, credit
IAS 7.16Common practice
Cash flows from (used in) financing activities [abstract]
Dividends paid to equity holders of parent, classified as financing activities
X duration, credit
IAS 7.17Common practice
Dividends paid to non-controlling interests, classified as financing activities
X duration, credit
IAS 7.17Common practice
Proceeds from sale or issue of treasury shares
X duration, debit
IAS 7.17Common practice
Proceeds from exercise of options
X duration, debit
IAS 7.17Common practice
Proceeds from issue of ordinary shares
X duration, debit
IAS 7.17Common practice
Proceeds from issue of preference shares
X duration, debit
IAS 7.17Common practice
Proceeds from non-current borrowings
X duration, debit
IAS 7.17Common practice
Repayments of non-current borrowings
X duration, credit
IAS 7.17Common practice
Proceeds from current borrowings
X duration, debit
IAS 7.17Common practice
Repayments of current borrowings
X duration, credit
IAS 7.17Common practice
Cash flows from (used in) increase (decrease) in current borrowings
X duration, debit
IAS 7.17Common practice
Cash advances and loans from related parties
X duration, debit
IAS 7.17Common practice
Cash repayments of advances and loans from related parties
X duration, credit
IAS 7.17Common practice
Proceeds from issue of bonds, notes and debentures
X duration, debit
IAS 7.17Common practice
Repayments of bonds, notes and debentures
X duration, credit
IAS 7.17Common practice
Payments for share issue costs
X duration, credit
IAS 7.17Common practice
Payments for debt issue costs
X duration, credit
IAS 7.17Common practice
Proceeds from contributions of non-controlling interests
X duration, debit
IAS 7.17Common practice
Proceeds from issue of subordinated liabilities
X duration, debit
IAS 7.17Common practice
Repayments of subordinated liabilities
X duration, credit
IAS 7.17Common practice
 [800400] Notes - Statement of changes in equity, additional disclosures
Statement of changes in equity [abstract]
Statement of changes in equity [line items]
line items
Dividends recognised as distributions to owners of parent, relating to prior years
X duration, debit
IAS 1.106 dCommon practice
Dividends recognised as distributions to owners of parent, relating to current year
X duration, debit
IAS 1.106 dCommon practice
Dividends recognised as distributions to owners of parent
X duration, debit
IAS 1.106 dCommon practice
Dividends recognised as distributions to non-controlling interests
X duration, debit
IAS 1.106 dCommon practice
Increase (decrease) through change in equity of subsidiaries, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through acquisition of subsidiary, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through disposal of subsidiary, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through transfer to statutory reserve, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through appropriation of retained earnings, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through exercise of options, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through exercise of warrants, equity
X duration, credit
IAS 1.106 dCommon practice
Increase (decrease) through conversion of convertible instruments, equity
X duration, credit
IAS 1.106 dCommon practice
Issue of convertible instruments
X duration, credit
IAS 1.106 dCommon practice
Decrease (increase) through tax on share-based payment transactions, equity
X duration, debit
IAS 1.106 dCommon practice
Increase (decrease) through transactions with owners, equity
X duration, credit
IAS 1.106 dCommon practice
Purchase of treasury shares
X duration, debit
IAS 1.106 dCommon practice
Sale or issue of treasury shares
X duration, credit
IAS 1.106 dCommon practice
Cancellation of treasury shares
X duration, credit
IAS 1.106 dCommon practice
Reduction of issued capital
X duration, debit
IAS 1.106 dCommon practice
Share issue related cost
X duration, debit
IAS 1.106 dCommon practice
Miscellaneous components of equity [abstract]
Statutory reserve [member]
member
IAS 1.108Common practice
Capital redemption reserve [member]
member
IAS 1.108Common practice
Merger reserve [member]
member
IAS 1.108Common practice
Reserve of equity component of convertible instruments [member]
member
IAS 1.108Common practice
Accumulated other comprehensive income [member]
member
IAS 1.108Common practice
Capital reserve [member]
member
IAS 1.108Common practice
Additional paid-in capital [member]
member
IAS 1.108Common practice
Miscellaneous other reserves [member]
member
IAS 1.108Common practice
 [800500] Notes - List of notes
Disclosure of notes and other explanatory information [text block]
text block
IAS 1.10 eDisclosure
Disclosure of accounting judgements and estimates [text block]
text block
IAS 1.10 eCommon practice
Disclosure of accrued expenses and other liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of allowance for credit losses [text block]
text block
IAS 1.10 eCommon practice
Disclosure of arrangements involving legal form of lease [text block]
text block
Expiry date 2019-01-01 SIC 27 - DisclosureDisclosure
Disclosure of associates [text block]
text block
IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 27.16 bDisclosure
Disclosure of auditors' remuneration [text block]
text block
IAS 1.10 eCommon practice
Disclosure of authorisation of financial statements [text block]
text block
IAS 1.10 eCommon practice
Disclosure of available-for-sale financial assets [text block]
text block
IAS 1.10 eCommon practice, Expiry date 2021-01-01 IAS 1.10 eCommon practice
Disclosure of basis of consolidation [text block]
text block
IAS 1.10 eCommon practice
Disclosure of basis of preparation of financial statements [text block]
text block
IAS 1.10 eCommon practice
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]
text block
IAS 41 - DisclosureDisclosure
Disclosure of borrowing costs [text block]
text block
IAS 23 - DisclosureDisclosure
Disclosure of borrowings [text block]
text block
IAS 1.10 eCommon practice
Disclosure of business combinations [text block]
text block
IFRS 3 - DisclosuresDisclosure
Disclosure of cash and bank balances at central banks [text block]
text block
IAS 1.10 eCommon practice
Disclosure of cash and cash equivalents [text block]
text block
IAS 1.10 eCommon practice
Disclosure of cash flow statement [text block]
text block
IAS 7 - Presentation of a statement of cash flowsDisclosure
Disclosure of changes in accounting policies [text block]
text block
IAS 1.10 eCommon practice
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
text block
IAS 8 - Accounting policiesDisclosure
Disclosure of collateral [text block]
text block
IAS 1.10 eCommon practice
Disclosure of claims and benefits paid [text block]
text block
IAS 1.10 eCommon practice
Disclosure of commitments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of commitments and contingent liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of contingent liabilities [text block]
text block
IAS 37.86Disclosure
Disclosure of cost of sales [text block]
text block
IAS 1.10 eCommon practice
Disclosure of credit risk [text block]
text block
IAS 1.10 eCommon practice, Effective 2018-01-01 IFRS 7 - Credit riskDisclosure, IFRS 7 - Credit riskDisclosure
Disclosure of debt instruments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deferred acquisition costs arising from insurance contracts [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deferred income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deferred taxes [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deposits from banks [text block]
text block
IAS 1.10 eCommon practice
Disclosure of deposits from customers [text block]
text block
IAS 1.10 eCommon practice
Disclosure of depreciation and amortisation expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of derivative financial instruments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of discontinued operations [text block]
text block
IAS 1.10 eCommon practice
Disclosure of dividends [text block]
text block
IAS 1.10 eCommon practice
Disclosure of earnings per share [text block]
text block
IAS 33 - DisclosureDisclosure
Disclosure of effect of changes in foreign exchange rates [text block]
text block
IAS 21 - DisclosureDisclosure
Disclosure of employee benefits [text block]
text block
IAS 19 - ScopeDisclosure
Disclosure of entity's operating segments [text block]
text block
IFRS 8 - DisclosureDisclosure
Disclosure of events after reporting period [text block]
text block
IAS 10 - DisclosureDisclosure
Disclosure of expenses [text block]
text block
IAS 1.10 eCommon practice
Disclosure of expenses by nature [text block]
text block
IAS 1.10 eCommon practice
Disclosure of exploration and evaluation assets [text block]
text block
IFRS 6 - DisclosureDisclosure
Disclosure of fair value measurement [text block]
text block
IFRS 13 - DisclosureDisclosure
Disclosure of fair value of financial instruments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of fee and commission income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of finance cost [text block]
text block
IAS 1.10 eCommon practice
Disclosure of finance income (cost) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of finance income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial assets held for trading [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial instruments [text block]
text block
IFRS 7 - ScopeDisclosure
Disclosure of financial instruments at fair value through profit or loss [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial instruments designated at fair value through profit or loss [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial instruments held for trading [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial liabilities held for trading [text block]
text block
IAS 1.10 eCommon practice
Disclosure of financial risk management [text block]
text block
IAS 1.10 eCommon practice
Disclosure of first-time adoption [text block]
text block
IFRS 1 - Presentation and disclosureDisclosure
Disclosure of general and administrative expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of general information about financial statements [text block]
text block
IAS 1.51Disclosure
Disclosure of going concern [text block]
text block
IAS 1.10 eCommon practice
Disclosure of goodwill [text block]
text block
IAS 1.10 eCommon practice
Disclosure of government grants [text block]
text block
IAS 20 - DisclosureDisclosure
Disclosure of hyperinflationary reporting [text block]
text block
IAS 29 - DisclosuresDisclosure
Disclosure of impairment of assets [text block]
text block
IAS 36 - DisclosureDisclosure
Disclosure of income tax [text block]
text block
IAS 12 - DisclosureDisclosure
Disclosure of information about employees [text block]
text block
IAS 1.10 eCommon practice
Disclosure of information about key management personnel [text block]
text block
IAS 1.10 eCommon practice
Disclosure of insurance contracts [text block]
text block
IFRS 4 - DisclosureDisclosure, Expiry date 2021-01-01 IFRS 4 - DisclosureDisclosure, Effective 2021-01-01 IFRS 17 - DisclosureDisclosure
Disclosure of insurance premium revenue [text block]
text block
IAS 1.10 eCommon practice
Disclosure of intangible assets [text block]
text block
IAS 38 - DisclosureDisclosure
Disclosure of intangible assets and goodwill [text block]
text block
IAS 1.10 eCommon practice
Disclosure of interest expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of interest income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of interest income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of interests in other entities [text block]
text block
IFRS 12.1Disclosure
Disclosure of interim financial reporting [text block]
text block
IAS 34 - Content of an interim financial reportDisclosure
Disclosure of inventories [text block]
text block
IAS 2 - DisclosureDisclosure
Disclosure of investment contracts liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of investment property [text block]
text block
IAS 40 - DisclosureDisclosure
Disclosure of investments accounted for using equity method [text block]
text block
IAS 1.10 eCommon practice
Disclosure of investments other than investments accounted for using equity method [text block]
text block
IAS 1.10 eCommon practice
Disclosure of issued capital [text block]
text block
IAS 1.10 eCommon practice
Disclosure of joint ventures [text block]
text block
IAS 27.17 bDisclosure, IFRS 12.B4 bDisclosure, IAS 27.16 bDisclosure
Disclosure of lease prepayments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of leases [text block]
text block
Effective 2019-01-01 IFRS 16 - PresentationDisclosure, Effective 2019-01-01 IFRS 16 - DisclosureDisclosure, Expiry date 2019-01-01 IAS 17 - Leases in the financial statements of lessorsDisclosure, Expiry date 2019-01-01 IAS 17 - Leases in the financial statements of lesseesDisclosure
Disclosure of liquidity risk [text block]
text block
IAS 1.10 eCommon practice
Disclosure of loans and advances to banks [text block]
text block
IAS 1.10 eCommon practice
Disclosure of loans and advances to customers [text block]
text block
IAS 1.10 eCommon practice
Disclosure of market risk [text block]
text block
IAS 1.10 eCommon practice
Disclosure of net asset value attributable to unit-holders [text block]
text block
IAS 1.10 eCommon practice
Disclosure of non-controlling interests [text block]
text block
IAS 1.10 eCommon practice
Disclosure of non-current assets held for sale and discontinued operations [text block]
text block
IFRS 5 - Presentation and disclosureDisclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block]
text block
IAS 1.10 eCommon practice
Disclosure of objectives, policies and processes for managing capital [text block]
text block
IAS 1.134Disclosure
Disclosure of other assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other current assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other current liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other non-current assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other non-current liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
text block
IAS 37 - DisclosureDisclosure
Disclosure of prepayments and other assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of profit (loss) from operating activities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of property, plant and equipment [text block]
text block
IAS 16 - DisclosureDisclosure
Disclosure of provisions [text block]
text block
IAS 1.10 eCommon practice
Disclosure of reclassification of financial instruments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of regulatory deferral accounts [text block]
text block
IFRS 14 - DisclosureDisclosure, IFRS 14 - PresentationDisclosure
Disclosure of reinsurance [text block]
text block
IAS 1.10 eCommon practice
Disclosure of related party [text block]
text block
IAS 24 - DisclosuresDisclosure
Disclosure of repurchase and reverse repurchase agreements [text block]
text block
IAS 1.10 eCommon practice
Disclosure of research and development expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of reserves within equity [text block]
text block
IAS 1.79 bDisclosure
Disclosure of restricted cash and cash equivalents [text block]
text block
IAS 1.10 eCommon practice
Disclosure of revenue [text block]
text block
IAS 1.10 eCommon practice, Expiry date 2018-01-01 IAS 18 - DisclosureDisclosure
Disclosure of revenue from contracts with customers [text block]
text block
Effective 2018-01-01 IFRS 15 - PresentationDisclosure, Effective 2018-01-01 IFRS 15 - DisclosureDisclosure, IFRS 15 - PresentationDisclosure, IFRS 15 - DisclosureDisclosure
Disclosure of separate financial statements [text block]
text block
IAS 27 - DisclosureDisclosure, IFRS 12 - ObjectiveDisclosure
Disclosure of service concession arrangements [text block]
text block
SIC 29 - ConsensusDisclosure
Disclosure of share capital, reserves and other equity interest [text block]
text block
IAS 1.79Disclosure
Disclosure of share-based payment arrangements [text block]
text block
IFRS 2.44Disclosure
Disclosure of subordinated liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of subsidiaries [text block]
text block
IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure, IAS 27.16 bDisclosure
Disclosure of significant accounting policies [text block]
text block
IAS 1.117Disclosure
Disclosure of tax receivables and payables [text block]
text block
IAS 1.10 eCommon practice
Disclosure of trade and other payables [text block]
text block
IAS 1.10 eCommon practice
Disclosure of trade and other receivables [text block]
text block
IAS 1.10 eCommon practice
Disclosure of trading income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of treasury shares [text block]
text block
IAS 1.10 eCommon practice
Disclosure of recognised revenue from construction contracts [text block]
text block
Expiry date 2018-01-01 IAS 11 - DisclosureDisclosure
 [800600] Notes - List of accounting policies
Disclosure of significant accounting policies [text block]
text block
IAS 1.117Disclosure
Description of accounting policy for available-for-sale financial assets [text block]
text block
IAS 1.117 bCommon practice, Expiry date 2021-01-01 IAS 1.117 bCommon practice
Description of accounting policy for biological assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for borrowing costs [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for borrowings [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for business combinations [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for business combinations and goodwill [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for cash flows [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for collateral [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for construction in progress [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for contingent liabilities and contingent assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for customer acquisition costs [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for customer loyalty programmes [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for deferred income tax [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for depreciation expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for derecognition of financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for derivative financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for derivative financial instruments and hedging [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for determining components of cash and cash equivalents [text block]
text block
IAS 7.46Disclosure
Description of accounting policy for discontinued operations [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for discounts and rebates [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for dividends [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for earnings per share [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for emission rights [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for employee benefits [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for environment related expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for exceptional items [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for expenses [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for exploration and evaluation expenditures [text block]
text block
IFRS 6.24 aDisclosure
Description of accounting policy for fair value measurement [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for fee and commission income and expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for finance costs [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for finance income and costs [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial guarantees [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for financial liabilities [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for foreign currency translation [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for franchise fees [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for functional currency [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for goodwill [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for government grants [text block]
text block
IAS 20.39 aDisclosure
Description of accounting policy for hedging [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for held-to-maturity investments [text block]
text block
IAS 1.117 bCommon practice, Expiry date 2021-01-01 IAS 1.117 bCommon practice
Description of accounting policy for impairment of assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for impairment of financial assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for impairment of non-financial assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for income tax [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
text block
IFRS 4.37 aDisclosure, IAS 1.117 bCommon practice, Expiry date 2021-01-01 IFRS 4.37 aDisclosure
Description of accounting policy for intangible assets and goodwill [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for intangible assets other than goodwill [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for interest income and expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investment in associates [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investment in associates and joint ventures [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investments in joint ventures [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investment property [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for investments other than investments accounted for using equity method [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for issued capital [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for leases [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for loans and receivables [text block]
text block
IAS 1.117 bCommon practice, Expiry date 2021-01-01 IAS 1.117 bCommon practice
Description of accounting policy for measuring inventories [text block]
text block
IAS 2.36 aDisclosure
Description of accounting policy for mining assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for mining rights [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for offsetting of financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for oil and gas assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for programming assets [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for property, plant and equipment [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for provisions [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for reclassification of financial instruments [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
text block
IFRS 7.28 aDisclosure
Description of accounting policy for recognition of revenue [text block]
text block
Expiry date 2018-01-01 IAS 18.35 aDisclosure, IAS 1.117 bCommon practice
Description of accounting policy for regulatory deferral accounts [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for reinsurance [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for repairs and maintenance [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for research and development expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for restricted cash and cash equivalents [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for segment reporting [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for service concession arrangements [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for share-based payment transactions [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for stripping costs [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for subsidiaries [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for taxes other than income tax [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for termination benefits [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for trade and other payables [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for trade and other receivables [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for trading income and expense [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for transactions with non-controlling interests [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for transactions with related parties [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for treasury shares [text block]
text block
IAS 1.117 bCommon practice
Description of accounting policy for warrants [text block]
text block
IAS 1.117 bCommon practice
Description of other accounting policies relevant to understanding of financial statements [text block]
text block
IAS 1.117 bDisclosure
 [810000] Notes - Corporate information and statement of IFRS compliance
Disclosure of notes and other explanatory information [text block]
text block
IAS 1.10 eDisclosure
Name of reporting entity or other means of identification
text
IAS 1.51 aDisclosure
Domicile of entity
text
IAS 1.138 aDisclosure
Legal form of entity
text
IAS 1.138 aDisclosure
Country of incorporation
text
IAS 1.138 aDisclosure
Address of entity's registered office
text
IAS 1.138 aDisclosure
Principal place of business
text
IAS 1.138 aDisclosure
Description of nature of entity's operations and principal activities
text
IAS 1.138 bDisclosure
Name of parent entity
text
IAS 24.13Disclosure, IAS 1.138 cDisclosure
Name of ultimate parent of group
text
IAS 1.138 cDisclosure, IAS 24.13Disclosure
Length of life of limited life entity
text
IAS 1.138 dDisclosure
Statement of IFRS compliance [text block]
text block
IAS 1.16Disclosure
Management conclusion on fair presentation as consequence of departure
text
IAS 1.20 aDisclosure
Explanation of departure from IFRS
text
IAS 1.20 cDisclosure, IAS 1.20 bDisclosure
Explanation of financial effect of departure from IFRS
text
IAS 1.20 dDisclosure
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework
text
IAS 1.23 aDisclosure
Explanation of adjustments that would be necessary to achieve fair presentation
text
IAS 1.23 bDisclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
text block
IAS 1.25Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis
text
IAS 1.25Disclosure
Explanation of why entity not regarded as going concern
text
IAS 1.25Disclosure
Description of reason for using longer or shorter reporting period
text
IAS 1.36 aDisclosure
Description of fact that amounts presented in financial statements are not entirely comparable
text
IAS 1.36 bDisclosure
Disclosure of reclassifications or changes in presentation [text block]
text block
IAS 1.41Disclosure
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]
table
IAS 1.41Disclosure
Reclassified items [axis]
axis
IAS 1.41Disclosure
Reclassified items [member]
member [default]
IAS 1.41Disclosure
Disclosure of reclassifications or changes in presentation [line items]
line items
Description of nature of reclassifications or changes in presentation
text
IAS 1.41 aDisclosure
Amount of reclassifications or changes in presentation
X duration
IAS 1.41 bDisclosure
Description of reason for reclassifications or changes in presentation
text
IAS 1.41 cDisclosure
Description of reason why reclassification of comparative amounts is impracticable
text
IAS 1.42 aDisclosure
Description of nature of necessary adjustments to provide comparative information
text
IAS 1.42 bDisclosure
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block]
text block
IAS 1.61Disclosure
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]
table
IAS 1.61Disclosure
Maturity [axis]
axis
Effective 2018-01-01 IFRS 7.23B aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.42E eDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.23B aDisclosure, IFRS 15.120 b (i)Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B35Example, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IAS 1.61Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 7.23B aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 15.120 b (i)Disclosure
Not later than one year [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.61 aDisclosure, Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Later than one year [member]
member
Expiry date 2018-01-01 IFRS 7.IG28 dExample, IAS 1.61 bDisclosure, Expiry date 2018-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 dExample
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
line items
Current inventories
X instant, debit
IAS 2.36 bDisclosure, IAS 1.54 gDisclosure, IAS 1.68Example
Current trade receivables
X instant, debit
IAS 1.68Example, IAS 1.78 bExample
Current trade payables
X instant, credit
IAS 1.70Example, IAS 1.78Common practice
Disclosure of significant accounting policies [text block]
text block
IAS 1.117Disclosure
Explanation of measurement bases used in preparing financial statements [text block]
text block
IAS 1.117 aDisclosure
Description of other accounting policies relevant to understanding of financial statements [text block]
text block
IAS 1.117 bDisclosure
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
text
IAS 1.122Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
text
IAS 1.125Disclosure, IFRIC 14.10Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
text block
IAS 1.125Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material adjustment [table]
table
IAS 1.125Disclosure
Assets and liabilities [axis]
axis
IAS 1.125Disclosure
Assets and liabilities [member]
member [default]
IAS 1.125Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
line items
Description of nature of assets with significant risk of material adjustments within next financial year
text
IAS 1.125 aDisclosure
Description of nature of liabilities with significant risk of material adjustments within next financial year
text
IAS 1.125 aDisclosure
Assets with significant risk of material adjustments within next financial year
X instant, debit
IAS 1.125 bDisclosure
Liabilities with significant risk of material adjustments within next financial year
X instant, credit
IAS 1.125 bDisclosure
Disclosure of objectives, policies and processes for managing capital [text block]
text block
IAS 1.134Disclosure
Disclosure of objectives, policies and processes for managing capital [abstract]
Disclosure of objectives, policies and processes for managing capital [table]
table
IAS 1.136Disclosure
Capital requirements [axis]
axis
IAS 1.136Disclosure
Capital requirements [member]
member [default]
IAS 1.136Disclosure
Disclosure of objectives, policies and processes for managing capital [line items]
line items
Qualitative information about entity's objectives, policies and processes for managing capital
text
IAS 1.135 aDisclosure
Summary quantitative data about what entity manages as capital
text
IAS 1.135 bDisclosure
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
text
IAS 1.135 cDisclosure
Information whether entity complied with any externally imposed capital requirements
text
IAS 1.135 dDisclosure
Information about consequences of non-compliance with externally imposed capital requirements
text
IAS 1.135 eDisclosure
Dividends recognised as distributions to owners per share
X.XX
IAS 1.107Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
X duration
IAS 1.137 aDisclosure, IAS 10.13Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share
X.XX
IAS 1.137 aDisclosure
Cumulative preference dividends not recognised
X duration
IAS 1.137 bDisclosure
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue
text
IFRIC 17.17 aDisclosure
Non-cash assets declared for distribution to owners before financial statements authorised for issue
X instant, debit
IFRIC 17.17 bDisclosure
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
X instant, debit
IFRIC 17.17 cDisclosure
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue
text
IFRIC 17.17 cDisclosure
Dividends payable, non-cash assets distributions
X instant, credit
IFRIC 17.16 aDisclosure
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners
X duration, credit
IFRIC 17.16 bDisclosure
Equity reclassified into financial liabilities
X duration
IAS 1.80ADisclosure
Financial liabilities reclassified into equity
X duration
IAS 1.80ADisclosure
Description of timing and reason of reclassification between financial liabilities and equity
text
IAS 1.80ADisclosure
 [811000] Notes - Accounting policies, changes in accounting estimates and errors
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
text block
IAS 8 - Accounting policiesDisclosure
Disclosure of initial application of standards or interpretations [text block]
text block
IAS 8.28Disclosure
Disclosure of initial application of standards or interpretations [abstract]
Disclosure of initial application of standards or interpretations [table]
table
IAS 8.28Disclosure
Initially applied IFRSs [axis]
axis
IAS 8.28Disclosure
Initially applied IFRSs [member]
member [default]
IAS 8.28Disclosure
Disclosure of initial application of standards or interpretations [line items]
line items
Title of initially applied IFRS
text
IAS 8.28 aDisclosure
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS
text
IAS 8.28 bDisclosure
Description of nature of change in accounting policy
text
IAS 8.28 cDisclosure
Description of transitional provisions of initially applied IFRS
text
IAS 8.28 dDisclosure
Description of transitional provisions of initially applied IFRS that might have effect on future periods
text
IAS 8.28 eDisclosure
Disclosure of voluntary change in accounting policy [text block]
text block
IAS 8.29Disclosure
Disclosure of voluntary change in accounting policy [abstract]
Disclosure of voluntary change in accounting policy [table]
table
IAS 8.29Disclosure
Voluntary changes in accounting policy [axis]
axis
IAS 8.29Disclosure
Voluntary changes in accounting policy [member]
member [default]
IAS 8.29Disclosure
Disclosure of voluntary change in accounting policy [line items]
line items
Description of nature of voluntary change in accounting policy
text
IAS 8.29 aDisclosure
Description of reasons why applying new accounting policy provides reliable and more relevant information
text
IAS 8.29 bDisclosure
Explanation of new standards or interpretations not applied
text
IAS 8.30 aDisclosure
Disclosure of expected impact of initial application of new standards or interpretations [text block]
text block
IAS 8.30 bDisclosure
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Disclosure of expected impact of initial application of new standards or interpretations [table]
table
IAS 8.30 bDisclosure
New IFRSs [axis]
axis
IAS 8.30 bDisclosure
New IFRSs [member]
member [default]
IAS 8.30 bDisclosure
Disclosure of expected impact of initial application of new standards or interpretations [line items]
line items
Title of new IFRS
text
IAS 8.31 aExample
Description of nature of impending change in accounting policy
text
IAS 8.31 bExample
Date by which application of new IFRS is required
yyyy-mm-dd
IAS 8.31 cExample
Date as at which entity plans to apply new IFRS initially
yyyy-mm-dd
IAS 8.31 dExample
Discussion of impact that initial application of new IFRS is expected to have on financial statements
text
IAS 8.31 e (i)Example
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable
text
IAS 8.31 e (ii)Example
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
text
IAS 8.28 hDisclosure, IAS 8.29 eDisclosure
Disclosure of changes in accounting estimates [text block]
text block
IAS 8.39Disclosure
Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]
table
IAS 8.39Disclosure
Accounting estimates [axis]
axis
IAS 8.39Disclosure
Accounting estimates [member]
member [default]
IAS 8.39Disclosure
Disclosure of changes in accounting estimates [line items]
line items
Description of nature of change in accounting estimate [text block]
text block
IAS 8.39Disclosure
Increase (decrease) in accounting estimate
X duration
IAS 8.39Disclosure
Description of fact that amount of change in accounting estimate is impracticable [text block]
text block
IAS 8.40Disclosure
Description of nature of accounting errors in prior periods [text block]
text block
IAS 8.49 aDisclosure
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
text
IAS 8.49 dDisclosure
 [813000] Notes - Interim financial reporting
Disclosure of interim financial reporting [text block]
text block
IAS 34 - Content of an interim financial reportDisclosure
Description of significant events and transactions
text
IAS 34.15Disclosure
Description of cross-reference to disclosures presented outside interim financial statements
text
IAS 34.16ADisclosure
Description of accounting policies and methods of computation followed in interim financial statements [text block]
text block
IAS 34.16A aDisclosure
Explanation of seasonality or cyclicality of interim operations
text
IAS 34.16A bDisclosure
Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence
text
IAS 34.16A cDisclosure
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years
text
IAS 34.16A dDisclosure
Explanation of issues, repurchases and repayments of debt and equity securities
text
IAS 34.16A eDisclosure
Dividends paid, ordinary shares
X duration, debit
IAS 34.16A fDisclosure
Dividends paid, other shares
X duration, debit
IAS 34.16A fDisclosure
Dividends paid, ordinary shares per share
X.XX
IAS 34.16A fDisclosure
Dividends paid, other shares per share
X.XX
IAS 34.16A fDisclosure
Explanation of events after interim period that have not been reflected
text
IAS 34.16A hDisclosure
Explanation of effect of changes in composition of entity during interim period
text
IAS 34.16A iDisclosure
Description of compliance with IFRSs if applied for interim financial report
text
IAS 34.19Disclosure
Description of nature and amount of change in estimate during final interim period
text
IAS 34.26Disclosure
 [815000] Notes - Events after reporting period
Disclosure of events after reporting period [text block]
text block
IAS 10 - DisclosureDisclosure
Explanation of body of authorisation
text
IAS 10.17Disclosure
Date of authorisation for issue of financial statements
yyyy-mm-dd
IAS 10.17Disclosure
Explanation of fact that entity's owners or others have power to amend financial statements after issue
text
IAS 10.17Disclosure
Disclosure of non-adjusting events after reporting period [text block]
text block
IAS 10.21Disclosure
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [table]
table
IAS 10.21Disclosure
Non-adjusting events after reporting period [axis]
axis
IAS 10.21Disclosure
Non-adjusting events after reporting period [member]
member [default]
IAS 10.21Disclosure
Major business combination [member]
member
IAS 10.22 aExample
Disposal of major subsidiary [member]
member
IAS 10.22 aExample
Announcement of plan to discontinue operation [member]
member
IAS 10.22 bExample
Major purchases of assets [member]
member
IAS 10.22 cExample
Classification of assets as held for sale [member]
member
IAS 10.22 cExample
Other disposals of assets [member]
member
IAS 10.22 cExample
Expropriation of major assets by government [member]
member
IAS 10.22 cExample
Destruction of major production plant [member]
member
IAS 10.22 dExample
Announcing or commencing implementation of major restructuring [member]
member
IAS 10.22 eExample
Major ordinary share transactions [member]
member
IAS 10.22 fExample
Potential ordinary share transactions [member]
member
IAS 10.22 fExample
Abnormally large changes in asset prices or foreign exchange rates [member]
member
IAS 10.22 gExample
Changes in tax rates or tax laws enacted or announced [member]
member
IAS 10.22 hExample
Entering into significant commitments or contingent liabilities [member]
member
IAS 10.22 iExample
Commencement of major litigation [member]
member
IAS 10.22 jExample
Disclosure of non-adjusting events after reporting period [line items]
line items
Description of nature of non-adjusting event after reporting period
text
IAS 10.21 aDisclosure
Explanation of financial effect of non-adjusting event after reporting period [text block]
text block
IAS 10.21 bDisclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
X duration
IAS 1.137 aDisclosure, IAS 10.13Disclosure
 [816000] Notes - Hyperinflationary reporting
Disclosure of hyperinflationary reporting [text block]
text block
IAS 29 - DisclosuresDisclosure
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency
text
IAS 29.39 aDisclosure
Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency
text
IAS 29.39 bDisclosure
Description of identity of price index
text
IAS 29.39 cDisclosure
Level of price index
X.XX
IAS 29.39 cDisclosure
Price index movements
X.XX
IAS 29.39 cDisclosure
Gains (losses) on net monetary position
X duration, credit
IAS 29.9Disclosure
 [817000] Notes - Business combinations
Disclosure of business combinations [text block]
text block
IFRS 3 - DisclosuresDisclosure
Description of nature and financial effect of business combinations during period
text
IFRS 3.59 aDisclosure
Description of nature and financial effect of business combinations after reporting period before statements authorised for issue
text
IFRS 3.59 bDisclosure
Explanation of financial effect of adjustments related to business combinations
text
IFRS 3.61Disclosure
Additional information about nature and financial effect of business combination
text
IFRS 3.63Disclosure
Disclosure of detailed information about business combinations [text block]Disclosure of detailed information about business combination [text block]
text block
IFRS 3 - Disclosures application of paragraphs 59 and 61Disclosure
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [table]
table
IFRS 3.B64Disclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Disclosure of detailed information about business combination [line items]
line items
Name of acquiree
text
IFRS 3.B64 aDisclosure
Description of acquiree
text
IFRS 3.B64 aDisclosure
Date of acquisition
yyyy-mm-dd
IFRS 3.B64 bDisclosure
Percentage of voting equity interests acquired
X.XX
IFRS 3.B64 cDisclosure
Description of primary reasons for business combination
text
IFRS 3.B64 dDisclosure
Description of how acquirer obtained control of acquiree
text
IFRS 3.B64 dDisclosure
Description of factors that make up goodwill recognised
text
IFRS 3.B64 eDisclosure
Acquisition-date fair value of total consideration transferred [abstract]
Cash transferred
X instant, credit
IFRS 3.B64 f (i)Disclosure
Other tangible or intangible assets transferred
X instant, credit
IFRS 3.B64 f (ii)Disclosure
Liabilities incurred
X instant, credit
IFRS 3.B64 f (iii)Disclosure
Equity interests of acquirer
X instant, credit
IFRS 3.B64 f (iv)Disclosure
Number of instruments or interests issued or issuable
X.XX
IFRS 3.B64 f (iv)Disclosure
Description of method of measuring fair value of instruments or interests
text
IFRS 3.B64 f (iv)Disclosure
Total consideration transferred, acquisition-date fair value
X instant, credit
IFRS 3.B64 fDisclosure
Contingent consideration arrangements and indemnification assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 g (i)Disclosure
Description of arrangement for contingent consideration arrangements and indemnification assets
text
IFRS 3.B64 g (ii)Disclosure
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
text
IFRS 3.B64 g (ii)Disclosure
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
text
IFRS 3.B64 g (iii)Disclosure
Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated
text
IFRS 3.B64 g (iii)Disclosure
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited
text
IFRS 3.B64 g (iii)Disclosure
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Financial assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iExample, IFRS 3.IE72Example
Inventory recognised as of acquisition date
X instant, debit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Property, plant and equipment recognised as of acquisition date
X instant, debit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Identifiable intangible assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iExample, IFRS 3.IE72Example
Customer-related intangible assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Technology-based intangible assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Financial liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Contingent liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Net identifiable assets acquired (liabilities assumed)
X instant, debit
IFRS 3.B64 iExample, IFRS 3.IE72Example
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Non-current assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Current assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Non-current liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Current liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Trade and other payables recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Deferred tax assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Deferred tax liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Borrowings recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Deferred income recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Cash and cash equivalents recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Goodwill recognised as of acquisition date
X instant, debit
IFRS 3.B64Example, IFRS 3.IE72Example
Goodwill expected to be deductible for tax purposes
X instant, debit
IFRS 3.B64 kDisclosure
Gain recognised in bargain purchase transaction
X duration, credit
IFRS 3.B64 n (i)Disclosure
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
text
IFRS 3.B64 n (i)Disclosure
Description of reasons why bargain purchase transaction resulted in gain
text
IFRS 3.B64 n (ii)Disclosure
Non-controlling interest in acquiree recognised at acquisition date
X instant, credit
IFRS 3.B64 o (i)Disclosure
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
text
IFRS 3.B64 o (i)Disclosure
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
text
IFRS 3.B64 o (ii)Disclosure
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date
X instant, credit
IFRS 3.B64 p (i)Disclosure
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination
X duration, credit
IFRS 3.B64 p (ii)Disclosure
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised
text
IFRS 3.B64 p (ii)Disclosure
Revenue of acquiree since acquisition date
X duration, credit
IFRS 3.B64 q (i)Disclosure
Profit (loss) of acquiree since acquisition date
X duration, credit
IFRS 3.B64 q (i)Disclosure
Revenue of combined entity as if combination occurred at beginning of period
X duration, credit
IFRS 3.B64 q (ii)Disclosure
Profit (loss) of combined entity as if combination occurred at beginning of period
X duration, credit
IFRS 3.B64 q (ii)Disclosure
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
text
IFRS 3.B64 qDisclosure
Description of reasons why initial accounting for business combination is incomplete
text
IFRS 3.B67 a (i)Disclosure
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
text
IFRS 3.B67 a (ii)Disclosure
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
text
IFRS 3.B67 a (iii)Disclosure
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
X duration
IFRS 3.B67 a (iii)Disclosure
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 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 eDisclosure
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
text
IFRS 3.B67 eDisclosure
Disclosure of reconciliation of changes in goodwill [text block]
text block
IFRS 3.B67 dDisclosure
Disclosure of reconciliation of changes in goodwill [abstract]
Disclosure of reconciliation of changes in goodwill [table]
table
IFRS 3.B67 dDisclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 eDisclosure, IAS 38.118 eDisclosure, IAS 16.73 dDisclosure, IFRS 3.B67 dDisclosure, IAS 40.79 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Expiry date 2018-01-01 IFRS 7.IG29 aExample, IFRS 3.B67 dDisclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, Effective 2018-01-01 IFRS 7.35IDisclosure, IAS 16.73 eDisclosure, IAS 41.50Disclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 38.118 eDisclosure, IAS 40.79 dDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample, IFRS 7.35HDisclosure
Gross carrying amount [member]
member
IAS 41.54 fDisclosure, IAS 40.79 cDisclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2019-01-01 IAS 17.32Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 38.118 cDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35NExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure
Accumulated impairment [member]
member
Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 41.54 fCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 16.73 dCommon practice, Expiry date 2021-01-01 IFRS 7.IG29 bExample, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, IFRS 7.35HDisclosure
Disclosure of reconciliation of changes in goodwill [line items]
line items
Reconciliation of changes in goodwill [abstract]
Goodwill at beginning of period
X instant, debit
IAS 36.135 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.134 aDisclosure
Changes in goodwill [abstract]
Additional recognition, goodwill
X duration, debit
IFRS 3.B67 d (ii)Disclosure
Subsequent recognition of deferred tax assets, goodwill
(X) duration, credit
IFRS 3.B67 d (iii)Disclosure
Decrease through classified as held for sale, goodwill
(X) duration, credit
IFRS 3.B67 d (iv)Disclosure
Goodwill derecognised without having previously been included in disposal group classified as held for sale
(X) duration, credit
IFRS 3.B67 d (iv)Disclosure
Impairment loss recognised in profit or loss, goodwill
(X) duration
IFRS 3.B67 d (v)Disclosure
Increase (decrease) through net exchange differences, goodwill
X duration, debit
IFRS 3.B67 d (vi)Disclosure
Increase (decrease) through other changes, goodwill
X duration, debit
IFRS 3.B67 d (vii)Disclosure
Total increase (decrease) in goodwill
X duration, debit
IFRS 3.B67 dDisclosure
Goodwill at end of period
X instant, debit
IAS 36.135 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure, IAS 36.134 aDisclosure
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]
text block
IFRS 3.B64 lDisclosure
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]
table
IFRS 3.B64 lDisclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
axis
IFRS 3.B64 lDisclosure
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]
member [default]
IFRS 3.B64 lDisclosure
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
line items
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 mDisclosure, IFRS 3.B64 lDisclosure, 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 mDisclosure
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
X duration, debit
IFRS 3.B64 mDisclosure
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
X duration, debit
IFRS 3.B64 mDisclosure
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 l (iii)Disclosure
Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 mDisclosure
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 l (iv)Disclosure
Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
text
IFRS 3.B64 mDisclosure
Disclosure of acquired receivables [text block]
text block
IFRS 3.B64 hDisclosure
Disclosure of acquired receivables [abstract]
Disclosure of acquired receivables [table]
table
IFRS 3.B64 hDisclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Classes of acquired receivables [axis]
axis
IFRS 3.B64 hDisclosure
Classes of acquired receivables [member]
member [default]
IFRS 3.B64 hDisclosure
Loans acquired in business combination [member]
member
IFRS 3.B64 hExample
Direct finance leases acquired in business combination [member]
member
IFRS 3.B64 hExample
Disclosure of acquired receivables [line items]
line items
Fair value of acquired receivables
X instant, debit
IFRS 3.B64 h (i)Disclosure
Gross contractual amounts receivable for acquired receivables
X instant, debit
IFRS 3.B64 h (ii)Disclosure
Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables
X instant, debit
IFRS 3.B64 h (iii)Disclosure
Disclosure of contingent liabilities in business combination [text block]
text block
IFRS 3.B64 jDisclosure
Disclosure of contingent liabilities in business combination [abstract]
Disclosure of contingent liabilities in business combination [table]
table
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
Business combinations [axis]
axis
IFRS 3.B64Disclosure
Entity's total for business combinations [member]
member [default]
IFRS 3.B64Disclosure, IFRS 3.B67Disclosure
Business combinations [member]
member
IFRS 3.B64Disclosure
Aggregated individually immaterial business combinations [member]
member
IFRS 3.B65Disclosure
Classes of contingent liabilities [axis]
axis
IFRS 3.B67 cDisclosure, IAS 37.86Disclosure
Contingent liabilities [member]
member [default]
IFRS 3.B67 cDisclosure, IAS 37.88Disclosure
Warranty contingent liability [member]
member
IAS 37.88Example
Restructuring contingent liability [member]
member
IAS 37.88Example
Legal proceedings contingent liability [member]
member
IAS 37.88Example
Onerous contracts contingent liability [member]
member
IAS 37.88Example
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
member
IAS 37.88Example
Contingent liabilities related to joint ventures [member]
member
IAS 37.88Example
Share of contingent liabilities of associates [member]
member
IAS 37.88Example
Other contingent liabilities [member]
member
IAS 37.88Example
Items of contingent liabilities [axis]
axis
IFRS 3.B64 jDisclosure
Items of contingent liabilities [member]
member [default]
IFRS 3.B64 jDisclosure
Disclosure of contingent liabilities in business combination [line items]
line items
Description of nature of obligation, contingent liabilities in business combination
text
IFRS 3.B64 jDisclosure, IFRS 3.B64 j (i)Disclosure, IFRS 3.B67 cDisclosure
Description of expected timing of outflows, contingent liabilities in business combination
text
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
text
IFRS 3.B64 j (i)Disclosure, IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
Description of major assumptions made concerning future events, contingent liabilities in business combination
text
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
Expected reimbursement, contingent liabilities in business combination
X instant, debit
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
Asset recognised for expected reimbursement, contingent liabilities in business combination
X instant, debit
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
Explanation of estimated financial effect, contingent liabilities in business combination
text
IFRS 3.B64 j (i)Disclosure
Estimated financial effect, contingent liabilities in business combination
X instant
IFRS 3.B64 j (i)Disclosure
Explanation of possibility of reimbursement, contingent liabilities in business combination
text
IFRS 3.B64 j (i)Disclosure
Description of reasons why liability cannot be measured reliably
text
IFRS 3.B64 j (ii)Disclosure
Reconciliation of changes in contingent liabilities recognised in business combination [abstract]
Contingent liabilities recognised in business combination at beginning of period
X instant, credit
IFRS 3.B67 cDisclosure
Changes in contingent liabilities recognised in business combination [abstract]
Additional liabilities, contingent liabilities recognised in business combination [abstract]
New liabilities, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cCommon practice
Increase in existing liabilities, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Total additional liabilities, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Settled liabilities, contingent liabilities recognised in business combination
(X) duration, debit
IFRS 3.B67 cDisclosure
Reversed unsettled liabilities, contingent liabilities recognised in business combination
(X) duration, debit
IFRS 3.B67 cDisclosure
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Total increase (decrease) in contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cDisclosure
Contingent liabilities recognised in business combination at end of period
X instant, credit
IFRS 3.B67 cDisclosure
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue
text
IFRS 3.B66Disclosure
 [818000] Notes - Related party
Disclosure of related party [text block]
text block
IAS 24 - DisclosuresDisclosure
Name of parent entity
text
IAS 24.13Disclosure, IAS 1.138 cDisclosure
Name of ultimate parent of group
text
IAS 1.138 cDisclosure, IAS 24.13Disclosure
Name of most senior parent entity producing publicly available financial statements
text
IAS 24.13Disclosure
Explanation of relationships between parent and subsidiaries
text
IAS 24.13Disclosure
Key management personnel compensation, short-term employee benefits
X duration, debit
IAS 24.17 aDisclosure
Key management personnel compensation, post-employment benefits
X duration, debit
IAS 24.17 bDisclosure
Key management personnel compensation, other long-term employee benefits
X duration, debit
IAS 24.17 cDisclosure
Key management personnel compensation, termination benefits
X duration, debit
IAS 24.17 dDisclosure
Key management personnel compensation, share-based payment
X duration, debit
IAS 24.17 eDisclosure
Key management personnel compensation
X duration, debit
IAS 24.17Disclosure
Disclosure of transactions between related parties [text block]
text block
IAS 24.18Disclosure
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]
table
IAS 24.19Disclosure
Categories of related parties [axis]
axis
IAS 24.19Disclosure
Entity's total for related parties [member]
member [default]
IAS 24.19Disclosure
Related parties [member]
member
IAS 24.19Disclosure
Parent [member]
member
IAS 24.19 aDisclosure
Entities with joint control or significant influence over entity [member]
member
IAS 24.19 bDisclosure
Subsidiaries [member]
member
IFRS 12.B4 aDisclosure, IAS 24.19 cDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure
Associates [member]
member
IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.16 bDisclosure, IAS 24.19 dDisclosure, IFRS 12.B4 dDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Joint ventures where entity is venturer [member]
member
IAS 24.19 eDisclosure
Key management personnel of entity or parent [member]
member
IAS 24.19 fDisclosure
Other related parties [member]
member
IAS 24.19 gDisclosure
Disclosure of transactions between related parties [line items]
line items
Description of transactions with related party
text
IAS 24.18Disclosure
Description of nature of related party relationship
text
IAS 24.18Disclosure
Related party transactions [abstract]
Purchases of goods, related party transactions
X duration, debit
IAS 24.21 aExample
Revenue from sale of goods, related party transactions
X duration, credit
IAS 24.21 aExample
Purchases of property and other assets, related party transactions
X duration, debit
IAS 24.21 bExample
Sales of property and other assets, related party transactions
X duration, credit
IAS 24.21 bExample
Services received, related party transactions
X duration, debit
IAS 24.21 cExample
Revenue from rendering of services, related party transactions
X duration, credit
IAS 24.21 cExample
Leases as lessor, related party transactions
X duration
IAS 24.21 dExample
Leases as lessee, related party transactions
X duration
IAS 24.21 dExample
Transfers of research and development from entity, related party transactions
X duration
IAS 24.21 eExample
Transfers of research and development to entity, related party transactions
X duration
IAS 24.21 eExample
Transfers under licence agreements from entity, related party transactions
X duration
IAS 24.21 fExample
Transfers under licence agreements to entity, related party transactions
X duration
IAS 24.21 fExample
Transfers under finance agreements from entity, related party transactions
X duration
IAS 24.21 gExample
Transfers under finance agreements to entity, related party transactions
X duration
IAS 24.21 gExample
Provision of guarantees or collateral by entity, related party transactions
X duration
IAS 24.21 hExample
Provision of guarantees or collateral to entity, related party transactions
X duration
IAS 24.21 hExample
Commitments made by entity, related party transactions
X duration
IAS 24.21 iExample
Commitments made on behalf of entity, related party transactions
X duration
IAS 24.21 iExample
Settlement of liabilities by entity on behalf of related party, related party transactions
X duration
IAS 24.21 jExample
Settlement of liabilities on behalf of entity by related party, related party transactions
X duration
IAS 24.21 jExample
Participation in defined benefit plan that shares risks between group entities, related party transactions
X duration
IAS 24.22Example
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions
X instant, credit
IAS 24.18 bDisclosure, IAS 24.20Disclosure
Amounts receivable, related party transactions
X instant, debit
IAS 24.20Disclosure, IAS 24.18 bDisclosure
Outstanding commitments made by entity, related party transactions
X instant, credit
IAS 24.18 bDisclosure
Outstanding commitments made on behalf of entity, related party transactions
X instant, credit
IAS 24.18 bDisclosure
Explanation of terms and conditions of outstanding balances for related party transaction
text
IAS 24.18 b (i)Disclosure
Explanation of details of guarantees given or received of outstanding balances for related party transaction
text
IAS 24.18 b (ii)Disclosure
Provisions for doubtful debts related to outstanding balances of related party transaction
X instant, credit
IAS 24.18 cDisclosure
Expense recognised during period for bad and doubtful debts for related party transaction
X duration, debit
IAS 24.18 dDisclosure
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]
text block
IAS 24.18ADisclosure
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
IAS 24.18ADisclosure
Separate management entities [axis]
axis
IAS 24.18ADisclosure
Separate management entities [member]
member [default]
IAS 24.18ADisclosure
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
IAS 24.18ADisclosure
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions
text
IAS 24.23Disclosure
Explanation of whether entity applies exemption in IAS 24.25
text
IAS 24.26Disclosure
Name of government and nature of relationship with government
text
IAS 24.26 aDisclosure
Explanation of nature and amount of significant transactions
text
IAS 24.26 b (i)Disclosure
Description of other transactions that are collectively significant
text
IAS 24.26 b (ii)Disclosure
 [819100] Notes - First time adoption
Disclosure of first-time adoption [text block]
text block
IFRS 1 - Presentation and disclosureDisclosure
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 bDisclosure
Disclosure of comparative information prepared under previous GAAP [text block]
text block
IFRS 1.24Disclosure
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [table]
table
IFRS 1.24Disclosure
Financial effect of transition from previous GAAP to IFRSs [axis]
axis
IFRS 1.24Disclosure
IFRSs [member]
member [default]
IFRS 1.24Disclosure
Previous GAAP [member]
member
IFRS 1.30Common practice, IFRS 1.29Disclosure, IFRS 1.24Disclosure
Effect of transition to IFRSs [member]
member
IFRS 1.24Disclosure
Disclosure of comparative information prepared under previous GAAP [line items]
line items
Equity
X instant, credit
IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IAS 1.55Disclosure, IFRS 1.32 a (i)Disclosure, IAS 1.78 eDisclosure, IFRS 1.24 aDisclosure, IFRS 13.93 eDisclosure
Comprehensive income
X duration, credit
IAS 1.106 aDisclosure, IAS 1.81A cDisclosure, IFRS 1.24 bDisclosure, IFRS 12.B10 bExample, IFRS 12.B12 b (ix)Disclosure, IFRS 1.32 a (ii)Disclosure
Profit (loss)
X duration, credit
IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 8.28 bDisclosure, IFRS 12.B10 bExample, IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 8.23Disclosure, IAS 1.106 d (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample
Explanation of effect of transition on reported financial position
text
IFRS 1.23Disclosure
Explanation of effect of transition on reported financial performance
text
IFRS 1.23Disclosure
Explanation of effect of transition on reported cash flows
text
IFRS 1.23Disclosure, IFRS 1.25Disclosure
Description of reason why entity stopped applying IFRSs
text
IFRS 1.23A aDisclosure
Description of reason why entity is resuming application of IFRSs
text
IFRS 1.23A bDisclosure
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
text
IFRS 1.23BDisclosure
Explanation of fact that financial statements for previous periods not presented
text
IFRS 1.28Disclosure
Explanation of cross-reference to interim financial statement disclosures for first-time adopter
text
IFRS 1.33Disclosure
Disclosure of redesignated financial assets and liabilities [text block]
text block
IFRS 1.29Disclosure
Disclosure of redesignated financial assets and liabilities [abstract]
Disclosure of redesignated financial assets and liabilities [table]
table
IFRS 1.29Disclosure
Redesignation [axis]
axis
IFRS 1.29Disclosure
Redesignated [member]
member [default]
IFRS 1.29Disclosure
Previous GAAP [member]
member
IFRS 1.30Common practice, IFRS 1.29Disclosure, IFRS 1.24Disclosure
Redesignated amount [member]
member
IFRS 1.29Common practice
Disclosure of redesignated financial assets and liabilities [line items]
line items
Redesignated financial asset as available-for-sale
X instant, debit
Expiry date 2018-01-01 IFRS 1.29Disclosure, Expiry date 2021-01-01 IFRS 1.29Disclosure
Redesignated financial asset as at fair value through profit or loss
X instant, debit
IFRS 1.29Disclosure
Redesignated financial liability as at fair value through profit or loss
X instant, credit
Expiry date 2018-01-01 IFRS 1.29Disclosure, Effective 2018-01-01 IFRS 1.29ADisclosure, Expiry date 2021-01-01 IFRS 1.29Disclosure, IFRS 1.29ADisclosure
Description of redesignated financial liabilities
text
Effective 2018-01-01 IFRS 1.29ADisclosure, Expiry date 2018-01-01 IFRS 1.29Disclosure, IFRS 1.29ADisclosure, Expiry date 2021-01-01 IFRS 1.29Disclosure
Description of redesignated financial assets
text
IFRS 1.29Disclosure
Disclosure of fair values of items used as deemed cost [text block]
text block
IFRS 1.30Disclosure
Disclosure of fair values of items used as deemed cost [abstract]
Disclosure of fair values of items used as deemed cost [table]
table
IFRS 1.30Disclosure
Fair value as deemed cost [axis]
axis
IFRS 1.30Disclosure
Aggregate of fair values [member]
member [default]
IFRS 1.30 aDisclosure
Previous GAAP [member]
member
IFRS 1.30Common practice, IFRS 1.29Disclosure, IFRS 1.24Disclosure
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
member
IFRS 1.30 bDisclosure
Disclosure of fair values of items used as deemed cost [line items]
line items
Intangible asset fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
Property, plant and equipment fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
Investment property fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
Right-of-use asset fair value used as deemed cost
X instant, debit
Effective 2019-01-01 IFRS 1.30Disclosure
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
X instant, debit
IFRS 1.31 aDisclosure
Aggregate deemed cost of investments for which deemed cost is fair value
X instant, debit
IFRS 1.31 bDisclosure
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
X instant, debit
IFRS 1.31 cDisclosure
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
text
IFRS 1.31ADisclosure
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
text
IFRS 1.31BDisclosure
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists
text
IFRS 1.31CDisclosure
Statement that comparative information does not comply with IFRS 7 and IFRS 9
text
Effective 2018-01-01 IFRS 1.E2 bDisclosure, IFRS 1.E2 bDisclosure
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 bDisclosure, IFRS 1.E2 bDisclosure
 [822100] Notes - Property, plant and equipment
Disclosure of property, plant and equipment [text block]
text block
IAS 16 - DisclosureDisclosure
Disclosure of detailed information about property, plant and equipment [text block]
text block
IAS 16.73Disclosure
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [table]
table
IAS 16.73Disclosure
Classes of property, plant and equipment [axis]
axis
IAS 16.73Disclosure
Property, plant and equipment [member]
member [default]
IAS 36.127Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 16.73Disclosure, Effective 2019-01-01 IFRS 16.53Example
Land and buildings [member]
member
IAS 16.37 bExample
Land [member]
member
IAS 16.37 aExample
Buildings [member]
member
IAS 16.37Common practice
Machinery [member]
member
IAS 16.37 cExample
Vehicles [member]
member
IAS 16.37Common practice
Ships [member]
member
IAS 16.37 dExample
Aircraft [member]
member
IAS 16.37 eExample
Aircraft under finance lease [member]
member
Expiry date 2019-01-01 IAS 16.37 eCommon practice
Owned aircraft [member]
member
IAS 16.37 eCommon practice
Motor vehicles [member]
member
IAS 16.37 fExample
Fixtures and fittings [member]
member
IAS 16.37 gExample
Office equipment [member]
member
IAS 16.37 hExample
Computer equipment [member]
member
IAS 16.37Common practice
Communication and network equipment [member]
member
IAS 16.37Common practice
Network infrastructure [member]
member
IAS 16.37Common practice
Bearer plants [member]
member
IAS 16.37 iExample
Tangible exploration and evaluation assets [member]
member
IFRS 6.25Disclosure
Mining assets [member]
member
IAS 16.37Common practice
Mining property [member]
member
IAS 16.37Common practice
Oil and gas assets [member]
member
IAS 16.37Common practice
Power generating assets [member]
member
IAS 16.37Common practice
Leasehold improvements [member]
member
IAS 16.37Common practice
Property, plant and equipment under operating leases [member]
member
Expiry date 2019-01-01 IAS 16.37Common practice
Construction in progress [member]
member
IAS 16.37Common practice
Owner-occupied property measured using investment property fair value model [member]
member
Effective 2021-01-01 IAS 16.29BDisclosure
Other property, plant and equipment [member]
member
IAS 16.37Common practice
Property, plant and equipment by operating lease status [axis]
axis
Effective 2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment by operating lease status [member]
member [default]
Effective 2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment subject to operating leases [member]
member
Effective 2019-01-01 IFRS 16.95Disclosure
Property, plant and equipment not subject to operating leases [member]
member
Effective 2019-01-01 IFRS 16.95Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 eDisclosure, IAS 38.118 eDisclosure, IAS 16.73 dDisclosure, IFRS 3.B67 dDisclosure, IAS 40.79 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Expiry date 2018-01-01 IFRS 7.IG29 aExample, IFRS 3.B67 dDisclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, Effective 2018-01-01 IFRS 7.35IDisclosure, IAS 16.73 eDisclosure, IAS 41.50Disclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 38.118 eDisclosure, IAS 40.79 dDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample, IFRS 7.35HDisclosure
Gross carrying amount [member]
member
IAS 41.54 fDisclosure, IAS 40.79 cDisclosure, IFRS 3.B67 dDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2019-01-01 IAS 17.32Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 38.118 cDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35NExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 dDisclosure, IAS 40.79 cDisclosure, IAS 41.54 fDisclosure, IAS 16.75 bDisclosure, IAS 38.118 cDisclosure
Accumulated depreciation and amortisation [member]
member
IAS 16.75 bDisclosure, IAS 41.54 fCommon practice, IAS 38.118 cCommon practice, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 16.73 dCommon practice, IAS 40.79 cCommon practice
Accumulated impairment [member]
member
Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 41.54 fCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 16.73 dCommon practice, Expiry date 2021-01-01 IFRS 7.IG29 bExample, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, IFRS 7.35HDisclosure
Disclosure of detailed information about property, plant and equipment [line items]
line items
Measurement bases, property, plant and equipment
text
IAS 16.73 aDisclosure
Depreciation method, property, plant and equipment
text
IAS 16.73 bDisclosure
Useful lives or depreciation rates, property, plant and equipment
text
IAS 16.73 cDisclosure
Effective dates of revaluation, property, plant and equipment
text
IAS 16.77 aDisclosure
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
text
IAS 16.77 bDisclosure
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Changes in property, plant and equipment [abstract]
Additions other than through business combinations, property, plant and equipment
X duration, debit
IAS 16.73 e (i)Disclosure
Acquisitions through business combinations, property, plant and equipment
X duration, debit
IAS 16.73 e (iii)Disclosure
Increase (decrease) through net exchange differences, property, plant and equipment
X duration, debit
IAS 16.73 e (viii)Disclosure
Depreciation, property, plant and equipment
(X) duration
IAS 16.75 aDisclosure, IAS 16.73 e (vii)Disclosure
Impairment loss recognised in profit or loss, property, plant and equipment
(X) duration
IAS 16.73 e (v)Disclosure, IAS 1.98 aDisclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
X duration
IAS 16.73 e (vi)Disclosure, IAS 1.98 aDisclosure
Revaluation increase (decrease), property, plant and equipment
X duration, debit
IAS 16.73 e (iv)Disclosure, IAS 16.77 fDisclosure
Impairment loss recognised in other comprehensive income, property, plant and equipment
(X) duration
IAS 16.73 e (iv)Disclosure
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
X duration
IAS 16.73 e (iv)Disclosure
Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]
Increase (decrease) through transfers, property, plant and equipment
X duration, debit
IAS 16.73 eCommon practice
Increase (decrease) through transfers from (to) investment property, property, plant and equipment
X duration, debit
IAS 16.73 eCommon practice
Increase (decrease) through transfers from construction in progress, property, plant and equipment
X duration, debit
IAS 16.73 eCommon practice
Increase (decrease) through other changes, property, plant and equipment
X duration, debit
IAS 16.73 e (ix)Disclosure
Total increase (decrease) through transfers and other changes, property, plant and equipment
X duration, debit
IAS 16.73 eCommon practice
Disposals 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 eCommon practice
Total disposals and retirements, property, plant and equipment
(X) duration, credit
IAS 16.73 eCommon 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 eCommon practice
Total increase (decrease) in property, plant and equipment
X duration, debit
IAS 16.73 eDisclosure
Property, plant and equipment at end of period
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Additional information [abstract]
Property, plant and equipment, expenditures recognised in course of its construction
X instant, debit
IAS 16.74 bDisclosure
Property, plant and equipment, temporarily idle
X instant, debit
IAS 16.79 aExample
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use
X instant, debit
IAS 16.79 bExample
Property, plant and equipment, assets retired from active use and not classified as held for sale
X instant, debit
IAS 16.79 cExample
Property, plant and equipment, revaluation [abstract]