Abstract

This document is a human readable presentation and reflects changes between full IFRS Taxonomy Update IFRS 17 Insurance Contracts 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: 121
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: 244
references deleted: 264
labels changed: 17
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
 [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 27.17 aDisclosure, IAS 27.16 aDisclosure, IAS 1.51 bDisclosure
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 1.54 bDisclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
Goodwill
X instant, debit
IAS 36.135 aDisclosure, IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure
Intangible assets other than goodwill
X instant, debit
IAS 1.54 cDisclosure, IAS 38.118 eDisclosure
Investments accounted for using equity method
X instant, debit
IFRS 12.B16Disclosure, IAS 1.54 eDisclosure, IFRS 8.24 aDisclosure
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 1.54 oDisclosure, IAS 12.81 g (i)Disclosure, IAS 1.56Disclosure
Current tax assets, non-current
X instant, debit
IAS 1.54 nDisclosure
Other non-current financial assets
X instant, debit
IAS 1.54 dDisclosure
Other non-current non-financial assets
X instant, debit
IAS 1.55Common practice
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Expiry date 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 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 1.68Example, IAS 1.54 gDisclosure, IAS 2.36 bDisclosure
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, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
Expiry date 2018-01-01 IAS 39.37 aDisclosure, Effective 2018-01-01 IFRS 9.3.2.23 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.B10 bExample, IFRS 12.B12 b (i)Disclosure, IAS 1.66Disclosure
Total assets
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
X instant, credit
IAS 1.78 eExample
Retained earnings
X instant, credit
IAS 1.IG6Example, IAS 1.78 eExample
Share premium
X instant, credit
IAS 1.78 eExample
Treasury shares
(X) instant, debit
IAS 32.34Disclosure, IAS 1.78 eExample
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
IFRS 12.12 fDisclosure, IFRS 10.22Disclosure, IAS 1.54 qDisclosure
Total equity
X instant, credit
IFRS 1.24 aDisclosure, IFRS 13.93 aDisclosure, IFRS 1.32 a (i)Disclosure, IAS 1.55Disclosure, IAS 1.78 eDisclosure, IFRS 13.93 bDisclosure, 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
IAS 1.54 mDisclosure, IFRS 12.B13 cDisclosure
Other non-current non-financial liabilities
X instant, credit
IAS 1.55Common practice
Total non-current liabilities
X instant, credit
IFRS 12.B10 bExample, IAS 1.69Disclosure, IFRS 12.B12 b (iv)Disclosure
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
IAS 1.54 pDisclosure, IFRS 5.38Disclosure
Total current liabilities
X instant, credit
IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure, IAS 1.69Disclosure
Total liabilities
X instant, credit
IAS 1.55Disclosure, IFRS 13.93 eDisclosure, IFRS 8.28 dDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IFRS 8.23Disclosure
Total equity and liabilities
X instant, credit
IAS 1.55Disclosure
 [220000] Statement of financial position, order of liquidity
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment
X instant, debit
IAS 16.73 eDisclosure, IAS 1.54 aDisclosure
Investment property
X instant, debit
IAS 1.54 bDisclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
Goodwill
X instant, debit
IAS 36.135 aDisclosure, IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure
Intangible assets other than goodwill
X instant, debit
IAS 1.54 cDisclosure, IAS 38.118 eDisclosure
Other financial assets
X instant, debit
IAS 1.54 dDisclosure
Other non-financial assets
X instant, debit
IAS 1.55Common practice
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 IFRS 17.78 cDisclosure, Effective 2021-01-01 IAS 1.54 daDisclosure
Investments accounted for using equity method
X instant, debit
IFRS 12.B16Disclosure, IAS 1.54 eDisclosure, IFRS 8.24 aDisclosure
Investments in subsidiaries, joint ventures and associates
X instant, debit
IAS 1.55Common practice, IAS 27.10Disclosure
Biological assets
X instant, debit
IAS 1.54 fDisclosure, IAS 41.43Example, IAS 41.50Disclosure
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 1.54 oDisclosure, IAS 12.81 g (i)Disclosure, IAS 1.56Disclosure
Trade and other receivables
X instant, debit
IAS 1.54 hDisclosure, IAS 1.78 bDisclosure
Cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
X instant, debit
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 assets
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
X instant, credit
IAS 1.78 eExample
Retained earnings
X instant, credit
IAS 1.IG6Example, IAS 1.78 eExample
Share premium
X instant, credit
IAS 1.78 eExample
Treasury shares
(X) instant, debit
IAS 32.34Disclosure, IAS 1.78 eExample
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
IFRS 12.12 fDisclosure, IFRS 10.22Disclosure, IAS 1.54 qDisclosure
Total equity
X instant, credit
IFRS 1.24 aDisclosure, IFRS 13.93 aDisclosure, IFRS 1.32 a (i)Disclosure, IAS 1.55Disclosure, IAS 1.78 eDisclosure, IFRS 13.93 bDisclosure, 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 37.84 aDisclosure, IAS 1.78 dDisclosure
Total provisions
X instant, credit
IAS 1.54 lDisclosure
Other financial liabilities
X instant, credit
IAS 1.54 mDisclosure
Other non-financial liabilities
X instant, credit
IAS 1.55Common practice
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
IAS 1.54 pDisclosure, IFRS 5.38Disclosure
Total liabilities
X instant, credit
IAS 1.55Disclosure, IFRS 13.93 eDisclosure, IFRS 8.28 dDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IFRS 8.23Disclosure
Total equity and liabilities
X instant, credit
IAS 1.55Disclosure
 [310000] Statement of comprehensive income, profit or loss, by function of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
Interest revenue calculated using effective interest method
X duration, credit
Effective 2018-01-01 IAS 1.82 aDisclosure, Effective 2021-01-01 IAS 1.82 a (i)Disclosure, IAS 1.82 aDisclosure
Insurance revenue
X duration, credit
Effective 2021-01-01 IAS 1.82 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure
Cost of sales
(X) duration, debit
IAS 1.103Disclosure, IAS 1.99Disclosure
Gross profit
X duration, credit
IAS 1.103Example
Other income
X duration, credit
IAS 26.35 b (iv)Disclosure, IAS 1.103Example, IAS 1.102Example
Distribution costs
(X) duration, debit
IAS 1.99Disclosure, IAS 1.103Example
Administrative expenses
(X) duration, debit
IAS 1.103Example, IAS 1.99Disclosure, IAS 26.35 b (vi)Disclosure
Other expense
(X) duration, debit
IAS 1.103Example, IAS 1.99Disclosure, IAS 26.35 b (vii)Disclosure
Other gains (losses)
X duration, credit
IAS 1.103Common practice, IAS 1.102Common practice
Insurance service expenses from insurance contracts issued
(X) duration, debit
Effective 2021-01-01 IFRS 17.80 aDisclosure, Effective 2021-01-01 IAS 1.82 abDisclosure
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 IAS 1.82 bbDisclosure, Effective 2021-01-01 IFRS 17.80 bDisclosure
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
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, IFRS 8.23 gDisclosure
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 7.24C b (vi)Disclosure, IFRS 9.6.6.4Disclosure
Profit (loss) before tax
X duration, credit
IAS 1.103Example, IFRS 8.23Example, IAS 1.102Example, IFRS 8.28 bExample, IFRS 5.33 b (i)Disclosure
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IAS 1.82 dDisclosure, 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 5.33 aDisclosure, IFRS 12.B12 b (vii)Disclosure, IAS 1.82 eaDisclosure, IAS 1.98 eDisclosure
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
X duration, credit
IAS 1.81B a (ii)Disclosure
Profit (loss), attributable to non-controlling interests
X duration, credit
IFRS 12.12 eDisclosure, IAS 1.81B a (i)Disclosure
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 33.66Disclosure, IAS 1.79 aCommon practice
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 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
Interest revenue calculated using effective interest method
X duration, credit
Effective 2018-01-01 IAS 1.82 aDisclosure, Effective 2021-01-01 IAS 1.82 a (i)Disclosure, IAS 1.82 aDisclosure
Insurance revenue
X duration, credit
Effective 2021-01-01 IAS 1.82 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure
Other income
X duration, credit
IAS 26.35 b (iv)Disclosure, IAS 1.103Example, IAS 1.102Example
Increase (decrease) in inventories of finished goods and work in progress
(X) duration, debit
IAS 1.102Example, IAS 1.99Disclosure
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 1.104Disclosure, IAS 1.99Disclosure, IAS 1.102Example
Depreciation and amortisation expense
(X) duration, debit
IFRS 8.28 eDisclosure, IAS 1.99Disclosure, IAS 1.104Disclosure, IAS 1.102Example, IFRS 8.23 eDisclosure, IFRS 12.B13 dDisclosure
Reversal of impairment loss (impairment loss) recognised in profit or loss
(X) duration, debit
IAS 1.99Disclosure
Other expenses
(X) duration, debit
IAS 1.99Disclosure, IAS 1.102Example
Other gains (losses)
X duration, credit
IAS 1.103Common practice, IAS 1.102Common practice
Insurance service expenses from insurance contracts issued
(X) duration, debit
Effective 2021-01-01 IFRS 17.80 aDisclosure, Effective 2021-01-01 IAS 1.82 abDisclosure
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 IAS 1.82 bbDisclosure, Effective 2021-01-01 IFRS 17.80 bDisclosure
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
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, IFRS 8.23 gDisclosure
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 7.24C b (vi)Disclosure, IFRS 9.6.6.4Disclosure
Profit (loss) before tax
X duration, credit
IAS 1.103Example, IFRS 8.23Example, IAS 1.102Example, IFRS 8.28 bExample, IFRS 5.33 b (i)Disclosure
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IAS 1.82 dDisclosure, 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 5.33 aDisclosure, IFRS 12.B12 b (vii)Disclosure, IAS 1.82 eaDisclosure, IAS 1.98 eDisclosure
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
X duration, credit
IAS 1.81B a (ii)Disclosure
Profit (loss), attributable to non-controlling interests
X duration, credit
IFRS 12.12 eDisclosure, IAS 1.81B a (i)Disclosure
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 33.66Disclosure, IAS 1.79 aCommon practice
Earnings per share [line items]
line items
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Basic earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total basic earnings (loss) per share
X.XX
IAS 33.66Disclosure
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations
X.XX
IAS 33.66Disclosure
Diluted earnings (loss) per share from discontinued operations
X.XX
IAS 33.68Disclosure
Total diluted earnings (loss) per share
X.XX
IAS 33.66Disclosure
 [410000] Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income [abstract]
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
X duration, credit
Effective 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, 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 1.7Disclosure, IAS 1.91 aDisclosure
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability
X duration, credit
Effective 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, gains (losses) on hedging instruments that hedge investments in equity instruments
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, 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 1.91 aDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.7Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax
X duration, credit
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 21.48Disclosure, IAS 1.92Disclosure
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 IAS 1.91 aDisclosure, Expiry date 2018-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2021-01-01 IAS 1.91 aDisclosure
Reclassification adjustments on available-for-sale financial assets, net of 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, net of tax, available-for-sale financial assets
X duration, credit
Expiry date 2018-01-01 IAS 1.91 aDisclosure, Expiry date 2018-01-01 IAS 1.7Disclosure, Expiry date 2021-01-01 IAS 1.7Disclosure, Expiry date 2021-01-01 IAS 1.91 aDisclosure
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, net of tax
X duration, credit
IAS 1.91 aDisclosure, Effective 2018-01-01 IFRS 7.24C b (i)Disclosure, Expiry date 2018-01-01 IFRS 7.23 cDisclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, Expiry date 2021-01-01 IFRS 7.23 cDisclosure, IFRS 7.24C b (i)Disclosure, IFRS 7.24E aDisclosure
Reclassification adjustments on cash flow hedges, net of tax
(X) duration, debit
Expiry date 2018-01-01 IFRS 7.23 dDisclosure, IAS 1.92Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, Expiry date 2021-01-01 IFRS 7.23 dDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax
(X) duration, debit
Expiry date 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 1.91 aDisclosure, IAS 1.7Disclosure
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, net of tax
X duration, credit
Effective 2018-01-01 IFRS 7.24E aDisclosure, IAS 1.91 aDisclosure, Effective 2018-01-01 IFRS 9.6.5.13 aDisclosure, Effective 2018-01-01 IFRS 7.24C b (i)Disclosure, IAS 39.102 aDisclosure, IFRS 9.6.5.13 aDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (i)Disclosure
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 7.24E aDisclosure, IAS 1.92Disclosure, IAS 39.102Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure, IFRS 9.6.5.14Disclosure
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 1.91 aDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, 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 1.91 aDisclosure, IAS 1.7Disclosure
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 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.91 aDisclosure
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 1.91 aDisclosure, Effective 2021-01-01 IAS 1.7Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure
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 IFRS 17.90Disclosure, Effective 2021-01-01 IFRS 17.82Disclosure, Effective 2021-01-01 IAS 1.91 aDisclosure
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.B135 aDisclosure, Effective 2021-01-01 IAS 1.92Disclosure, Effective 2021-01-01 IFRS 17.82Disclosure, 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 1.7Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.91 aDisclosure, 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, 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 1.81A bDisclosure, IAS 1.91 aDisclosure, IAS 1.106 d (ii)Disclosure, IFRS 12.B12 b (viii)Disclosure
Total comprehensive income
X duration, credit
IFRS 12.B12 b (ix)Disclosure, IAS 1.81A cDisclosure, IFRS 12.B10 bExample, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, IAS 1.106 aDisclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
X duration, credit
IAS 1.106 aDisclosure, IAS 1.81B b (ii)Disclosure
Comprehensive income, attributable to non-controlling interests
X duration, credit
IAS 1.106 aDisclosure, IAS 1.81B b (i)Disclosure
 [420000] Statement of comprehensive income, OCI components presented before tax
Statement of comprehensive income [abstract]
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
X duration, credit
Effective 2018-01-01 IFRS 7.20 a (vii)Disclosure, Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IAS 1.91 bDisclosure, IFRS 7.20 a (vii)Disclosure, IAS 1.91 bDisclosure, IAS 1.7Disclosure
Other comprehensive income, before tax, gains (losses) on revaluation
X duration, credit
IAS 1.7Disclosure, IAS 1.91 bDisclosure
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 1.91 bDisclosure, IAS 1.7Disclosure
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 1.91 bDisclosure, Effective 2021-01-01 IAS 1.7Disclosure, 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 1.82ACommon practice, IAS 1.IG6Common practice
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, before tax
X duration, credit
IAS 1.91 bDisclosure
Reclassification adjustments on exchange differences on translation, before tax
(X) duration, debit
IAS 1.92Disclosure, IAS 21.48Disclosure
Other comprehensive income, before tax, exchange differences on translation
X duration, credit
IAS 1.7Disclosure, IAS 1.91 bDisclosure
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, before tax
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2018-01-01 IAS 1.91 bDisclosure, Expiry date 2021-01-01 IAS 1.91 bDisclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii)Disclosure
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 1.91 bDisclosure, Expiry date 2018-01-01 IAS 1.7Disclosure, 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 1.91 bDisclosure, IAS 1.7Disclosure
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
Effective 2018-01-01 IFRS 9.6.5.14Disclosure, IAS 39.102Disclosure, 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 1.91 bDisclosure, IAS 1.7Disclosure
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 1.91 bDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, 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 1.91 bDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, 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 IFRS 7.20 a (viii)Disclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.91 bDisclosure, IAS 1.7Disclosure, IFRS 7.20 a (viii)Disclosure
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 1.7Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.91 bDisclosure
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 IAS 1.91 bDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, 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 17.91 aDisclosure, Effective 2021-01-01 IAS 1.92Disclosure, Effective 2021-01-01 IFRS 17.82Disclosure, Effective 2021-01-01 IFRS 17.B135 aDisclosure
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
X duration, credit
Effective 2021-01-01 IFRS 17.82Disclosure, Effective 2021-01-01 IAS 1.7Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.91 bDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax
X duration, credit
IAS 1.82ADisclosure
Total other comprehensive income that will be reclassified to profit or loss, before tax
X duration, credit
IAS 1.82ACommon practice, IAS 1.IG6Common practice
Total other comprehensive income, before tax
X duration, credit
IAS 1.91 bDisclosure
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
Income tax relating to investments in equity instruments included in other comprehensive income
(X) duration, debit
Effective 2018-01-01 IAS 1.90Disclosure, Effective 2018-01-01 IAS 12.81 abDisclosure, IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to changes in revaluation surplus included in other comprehensive income
(X) duration, debit
IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
(X) duration, debit
IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income 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 1.90Disclosure, Effective 2018-01-01 IAS 12.81 abDisclosure, IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income 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 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.90Disclosure, Effective 2021-01-01 IAS 12.81 abDisclosure
Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
(X) duration, debit
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 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to available-for-sale financial assets included in other comprehensive income
(X) duration, debit
Expiry date 2018-01-01 IAS 1.90Disclosure, Expiry date 2018-01-01 IAS 12.81 abDisclosure, Expiry date 2021-01-01 IAS 1.90Disclosure, Expiry date 2021-01-01 IAS 12.81 abDisclosure
Income 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 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 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 change in value of forward elements of forward contracts 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 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 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 IAS 1.90Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
(X) duration, debit
Effective 2021-01-01 IFRS 17.82Disclosure, 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 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 1.81A bDisclosure, IAS 1.91 aDisclosure, IAS 1.106 d (ii)Disclosure, IFRS 12.B12 b (viii)Disclosure
Total comprehensive income
X duration, credit
IFRS 12.B12 b (ix)Disclosure, IAS 1.81A cDisclosure, IFRS 12.B10 bExample, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, IAS 1.106 aDisclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
X duration, credit
IAS 1.106 aDisclosure, IAS 1.81B b (ii)Disclosure
Comprehensive income, attributable to non-controlling interests
X duration, credit
IAS 1.106 aDisclosure, IAS 1.81B b (i)Disclosure
 [510000] Statement of cash flows, direct method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
X duration, debit
IAS 7.14 aExample
Receipts from royalties, fees, commissions and other revenue
X duration, debit
IAS 7.14 bExample
Receipts from contracts held for dealing or trading purposes
X duration, debit
IAS 7.14 gExample
Receipts from premiums and claims, annuities and other policy benefits
X duration, debit
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
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 7.10Disclosure, IAS 7.50 dDisclosure
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 7.42ADisclosure, IAS 7.42BDisclosure
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 7.14 fExample, IAS 7.35Disclosure
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) financing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit
IAS 7.45Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
X duration, debit
IAS 7.25Disclosure, IAS 7.28Disclosure
Net increase (decrease) in cash and cash equivalents
X duration, debit
IAS 7.45Disclosure
Cash and cash equivalents at beginning of period
X instant, debit
IAS 1.54 iDisclosure, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Cash and cash equivalents at end of period
X instant, debit
IAS 1.54 iDisclosure, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
 [520000] Statement of cash flows, indirect method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Adjustments to reconcile profit (loss) [abstract]
Adjustments for income tax expense
X duration, debit
IAS 7.35Disclosure
Adjustments for finance costs
X duration, debit
IAS 7.20 cCommon practice
Adjustments for decrease (increase) in inventories
X duration, debit
IAS 7.20 aCommon practice
Adjustments for decrease (increase) in trade accounts receivable
X duration, debit
IAS 7.20 aCommon practice
Adjustments for decrease (increase) in other operating receivables
X duration, debit
IAS 7.20 aCommon practice
Adjustments for increase (decrease) in trade accounts payable
X duration, debit
IAS 7.20 aCommon practice
Adjustments for increase (decrease) in other operating payables
X duration, debit
IAS 7.20 aCommon practice
Adjustments for depreciation and amortisation expense
X duration, debit
IAS 7.20 bCommon practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
X duration, debit
IAS 7.20 bCommon practice
Adjustments for provisions
X duration, debit
IAS 7.20 bCommon practice
Adjustments for unrealised foreign exchange losses (gains)
X duration, debit
IAS 7.20 bCommon practice
Adjustments for share-based payments
X duration, debit
IAS 7.20 bCommon practice
Adjustments for fair value losses (gains)
X duration, debit
IAS 7.20 bCommon practice
Adjustments for undistributed profits of associates
(X) duration, credit
IAS 7.20 bCommon practice
Other adjustments for non-cash items
X duration, debit
IAS 7.20 bCommon practice
Adjustments for losses (gains) on disposal of non-current assets
X duration, debit
IAS 7.14Common practice
Other adjustments for which cash effects are investing or financing cash flow
X duration, debit
IAS 7.20 cCommon practice
Other adjustments to reconcile profit (loss)
X duration, debit
IAS 7.20Disclosure
Total adjustments to reconcile profit (loss)
X duration, debit
IAS 7.20Disclosure
Net cash flows from (used in) operations
X duration
IAS 7.20Example, 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 7.10Disclosure, IAS 7.50 dDisclosure
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 7.42ADisclosure, IAS 7.42BDisclosure
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 7.14 fExample, IAS 7.35Disclosure
Other inflows (outflows) of cash
X duration, debit
IAS 7.21Disclosure
Net cash flows from (used in) financing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
X duration, debit
IAS 7.45Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
X duration, debit
IAS 7.25Disclosure, IAS 7.28Disclosure
Net increase (decrease) in cash and cash equivalents
X duration, debit
IAS 7.45Disclosure
Cash and cash equivalents at beginning of period
X instant, debit
IAS 1.54 iDisclosure, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Cash and cash equivalents at end of period
X instant, debit
IAS 1.54 iDisclosure, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
 [610000] Statement of changes in equity
Statement of changes in equity [abstract]
Statement of changes in equity [table]
table
IAS 1.106Disclosure
Components of equity [axis]
axis
IAS 1.106Disclosure
Equity [member]
member [default]
IAS 1.106Disclosure
Equity attributable to owners of parent [member]
member
IAS 1.106Disclosure
Issued capital [member]
member
IAS 1.106Disclosure
Share premium [member]
member
IAS 1.106Disclosure
Treasury shares [member]
member
IAS 1.106Disclosure
Other equity interest [member]
member
IAS 1.106Disclosure
Other reserves [member]
member
IAS 1.106Disclosure, IAS 1.79 bDisclosure
Revaluation surplus [member]
member
IAS 1.108Example, IFRS 1.IG10Disclosure, IAS 16.39Disclosure
Reserve of exchange differences on translation [member]
member
IAS 1.108Example, IAS 21.52 bDisclosure
Reserve of cash flow hedges [member]
member
IAS 1.108Example, Effective 2018-01-01 IFRS 9.6.5.11Disclosure, 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 IFRS 9.6.5.15Disclosure, Effective 2018-01-01 IAS 1.108Example, 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, IAS 1.108Example, IFRS 9.6.5.16Disclosure
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 5.38Disclosure, IFRS 5 - Example 12Example
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
Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.IG58Disclosure
Reserve for equalisation [member]
member
Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.IG58Disclosure
Reserve of discretionary participation features [member]
member
Expiry date 2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.34 bDisclosure
Retained earnings [member]
member
IAS 1.106Disclosure, IAS 1.108Example
Non-controlling interests [member]
member
IAS 1.106Disclosure
Retrospective application and retrospective restatement [axis]
axis
IAS 1.106 bDisclosure, IAS 8.49 b (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure
Currently stated [member]
member [default]
IAS 8.28 f (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bDisclosure, IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 1.106 bDisclosure
Previously stated [member]
member
IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
member
IAS 8.49 b (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.28 f (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 c (i)Disclosure, IAS 8.29 dDisclosure
Increase (decrease) due to corrections of prior period errors [member]
member
IAS 8.49 cDisclosure, IAS 8.49 b (i)Disclosure
Statement of changes in equity [line items]
line items
Equity at beginning of period
X instant, credit
IFRS 1.24 aDisclosure, IFRS 13.93 aDisclosure, IFRS 1.32 a (i)Disclosure, IAS 1.55Disclosure, IAS 1.78 eDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 eDisclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Other comprehensive income
X duration, credit
IAS 1.81A bDisclosure, IAS 1.91 aDisclosure, IAS 1.106 d (ii)Disclosure, IFRS 12.B12 b (viii)Disclosure
Total comprehensive income
X duration, credit
IFRS 12.B12 b (ix)Disclosure, IAS 1.81A cDisclosure, IFRS 12.B10 bExample, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, IAS 1.106 aDisclosure
Issue of equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Dividends recognised as distributions to owners
(X) duration, debit
IAS 1.107Disclosure
Increase through other contributions by owners, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Decrease through other distributions to owners, equity
(X) duration, debit
IAS 1.106 d (iii)Disclosure
Increase (decrease) through other changes, equity
X duration, credit
IAS 1.106 dDisclosure
Increase (decrease) through treasury share transactions, equity
X duration, credit
IAS 1.106 dDisclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
Increase (decrease) through share-based payment transactions, equity
X duration, credit
IAS 1.106 d (iii)Disclosure
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 7.24E aDisclosure, Effective 2018-01-01 IFRS 9.6.5.11 d (i)Disclosure, 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 1.24 aDisclosure, IFRS 13.93 aDisclosure, IFRS 1.32 a (i)Disclosure, IAS 1.55Disclosure, IAS 1.78 eDisclosure, IFRS 13.93 bDisclosure, 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 26.35 b (iii)Disclosure, IAS 1.85Common practice
Other income
X duration, credit
IAS 26.35 b (iv)Disclosure, IAS 1.103Example, IAS 1.102Example
Benefits paid or payable
(X) duration, debit
IAS 26.35 b (v)Disclosure
Administrative expenses
(X) duration, debit
IAS 1.103Example, IAS 1.99Disclosure, IAS 26.35 b (vi)Disclosure
Other expense
(X) duration, debit
IAS 1.103Example, IAS 1.99Disclosure, IAS 26.35 b (vii)Disclosure
Tax income (expense)
(X) duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IAS 1.82 dDisclosure, 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 1.54 cDisclosure, IAS 38.118 eDisclosure
Goodwill
X instant, debit
IAS 36.135 aDisclosure, IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure
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 1.54 bDisclosure, IAS 40.79 dDisclosure, 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 12.B16Disclosure, IAS 1.54 eDisclosure, IFRS 8.24 aDisclosure
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 1.78 bExample, IAS 1.68Example
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
IAS 1.55Common practice, Expiry date 2018-01-01 IFRS 7.8 aDisclosure, 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 7.8 hDisclosure, Effective 2018-01-01 IFRS 7.11A cDisclosure, 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 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.35NExample, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
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 1.78 cExample, IAS 2.37Common practice
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 1.68Example, IAS 1.54 gDisclosure, IAS 2.36 bDisclosure
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 1.78 cExample, IAS 2.37Common practice
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 1.68Example, IAS 1.54 gDisclosure, IAS 2.36 bDisclosure
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, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Non-current assets or disposal groups classified as held for sale
X instant, debit
IFRS 5.38Disclosure
Non-current assets or disposal groups classified as held for distribution to owners
X instant, debit
IFRS 5.38Disclosure, IFRS 5.5ADisclosure
Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners
X instant, debit
IAS 1.54 jDisclosure
Miscellaneous current assets [abstract]
Current 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 - Example 1 WarrantiesExample, IAS 37.87Example
Current warranty provision
X instant, credit
IAS 37 - Example 1 WarrantiesExample, IAS 37.87Example
Total warranty provision
X instant, credit
IAS 37.87Example, IAS 37 - Example 1 WarrantiesExample
Restructuring provision [abstract]
Non-current restructuring provision
X instant, credit
IAS 37.70Example
Current restructuring provision
X instant, credit
IAS 37.70Example
Total restructuring provision
X instant, credit
IAS 37.70Example
Legal proceedings provision [abstract]
Non-current legal proceedings provision
X instant, credit
IAS 37.87Example, 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 37.87Example, IAS 37 - Example 10 A court caseExample
Refunds provision [abstract]
Non-current refunds provision
X instant, credit
IAS 37.87Example, IAS 37 - Example 4 Refunds policyExample
Current refunds provision
X instant, credit
IAS 37 - Example 4 Refunds policyExample, IAS 37.87Example
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
Expiry date 2019-01-01 IAS 37 - Example 8 An onerous contractExample, IAS 37.66Example
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 - D Examples: disclosuresExample, IAS 37.87Example
Current provision for decommissioning, restoration and rehabilitation costs
X instant, credit
IAS 37.87Example, IAS 37 - D Examples: disclosuresExample
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 37.84 aDisclosure, IAS 1.78 dDisclosure
Borrowings [abstract]
Non-current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Current borrowings and current portion of non-current borrowings [abstract]
Current borrowings
X instant, credit
IAS 1.55Common practice
Current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Total current borrowings and current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Total borrowings
X instant, credit
IAS 1.55Common practice
Non-current portion of non-current borrowings, by type [abstract]
Non-current portion of non-current loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current bonds issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of non-current commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Non-current portion of other non-current borrowings
X instant, credit
IAS 1.112 cCommon practice
Total non-current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Current borrowings and current portion of non-current borrowings, by type [abstract]
Current loans received and current portion of non-current loans received
X instant, credit
IAS 1.112 cCommon practice
Current secured bank loans received and current portion of non-current secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Current unsecured bank loans received and current portion of non-current unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Current bonds issued and current portion of non-current bonds issued
X instant, credit
IAS 1.112 cCommon practice
Current notes and debentures issued and current portion of non-current notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Current commercial papers issued and current portion of non-current commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Other current borrowings and current portion of other non-current borrowings
X instant, credit
IAS 1.112 cCommon practice
Total current borrowings and current portion of non-current borrowings
X instant, credit
IAS 1.55Common practice
Borrowings, by type [abstract]
Loans received
X instant, credit
IAS 1.112 cCommon practice
Secured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Unsecured bank loans received
X instant, credit
IAS 1.112 cCommon practice
Bonds issued
X instant, credit
IAS 1.112 cCommon practice
Notes and debentures issued
X instant, credit
IAS 1.112 cCommon practice
Commercial papers issued
X instant, credit
IAS 1.112 cCommon practice
Other borrowings
X instant, credit
IAS 1.112 cCommon practice
Total borrowings
X instant, credit
IAS 1.55Common practice
Trade and other non-current payables [abstract]
Non-current trade payables
X instant, credit
IAS 1.78Common practice
Non-current payables 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, IFRS 7.8 gDisclosure, Expiry date 2021-01-01 IFRS 7.8 fDisclosure
Total non-current financial liabilities
X instant, credit
IFRS 7.25Disclosure
Categories of current financial liabilities [abstract]
Current financial liabilities at fair value through profit or loss [abstract]
Current financial liabilities at fair value through profit or loss, classified as held for trading
X instant, credit
IFRS 7.8 eDisclosure
Current financial liabilities at fair value through profit or loss, designated upon initial recognition 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
Expiry date 2018-01-01 IFRS 7.8 fDisclosure, Effective 2018-01-01 IFRS 7.8 gDisclosure, IFRS 7.8 gDisclosure, Expiry date 2021-01-01 IFRS 7.8 fDisclosure
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
Expiry date 2018-01-01 IFRS 7.8 fDisclosure, Effective 2018-01-01 IFRS 7.8 gDisclosure, IFRS 7.8 gDisclosure, Expiry date 2021-01-01 IFRS 7.8 fDisclosure
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 IFRS 9.6.5.15Disclosure, Effective 2018-01-01 IAS 1.78 eCommon practice, 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 IFRS 9.6.5.16Disclosure, Effective 2018-01-01 IAS 1.78 eCommon practice, IFRS 9.6.5.16Disclosure, IAS 1.78 eCommon practice
Reserve of change in value of foreign currency basis spreads
X instant, credit
Effective 2018-01-01 IFRS 9.6.5.16Disclosure, Effective 2018-01-01 IAS 1.78 eCommon practice, 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
Expiry date 2021-01-01 IFRS 4.IG58Disclosure, Expiry date 2021-01-01 IAS 1.78 eExample
Reserve for equalisation
X instant, credit
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
Expiry date 2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date 2021-01-01 IFRS 4.34 bDisclosure, Expiry date 2021-01-01 IAS 1.78 eExample
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, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Liabilities
(X) instant, credit
IAS 1.55Disclosure, IFRS 13.93 eDisclosure, IFRS 8.28 dDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IFRS 8.23Disclosure
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.B10 bExample, IFRS 12.B12 b (i)Disclosure, IAS 1.66Disclosure
Current liabilities
(X) instant, credit
IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure, IAS 1.69Disclosure
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, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Current liabilities
(X) instant, credit
IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure, IAS 1.69Disclosure
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
Expiry date 2018-01-01 IAS 18.35 b (i)Disclosure, IAS 1.112 cCommon practice
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
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common 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
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of telecommunication equipment
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon practice
Revenue from sale of electricity
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common 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
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common 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
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (i)Common 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
Expiry date 2018-01-01 IAS 18.35 b (i)Common practice, IAS 1.112 cCommon 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
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of mobile telephone 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 internet and data services [abstract]
Revenue from rendering of internet 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 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
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon 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
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from rendering of passenger 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 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
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon 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
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice
Revenue from rendering of information technology maintenance and support 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 information technology consulting services
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (ii)Common 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
Expiry date 2018-01-01 IAS 18.35 b (ii)Common practice, IAS 1.112 cCommon practice
Revenue from construction contracts
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 bDisclosure, Expiry date 2018-01-01 IAS 11.39 aDisclosure, Expiry date 2018-01-01 IFRIC 15.20 bDisclosure
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
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 bCommon 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, IAS 1.112 cCommon practice, IFRS 8.28 eDisclosure, 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
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 b (v)Disclosure
Other revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IAS 1.112 cCommon practice
Total revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, 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 2.36 fDisclosure, IAS 1.98 aDisclosure
Net write-downs (reversals of write-downs) of inventories
X duration, debit
IAS 1.98 aDisclosure
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
Impairment loss recognised in profit or loss, property, plant and equipment
X duration
IAS 16.73 e (v)Disclosure, IAS 1.98 aDisclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
(X) duration
IAS 16.73 e (vi)Disclosure, IAS 1.98 aDisclosure
Net write-downs (reversals of write-downs) of property, plant and equipment
X duration
IAS 1.98 aDisclosure
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 - Example 11Example, IFRS 5.33 dExample
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 26.35 b (iii)Disclosure, IAS 1.85Common practice
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 12.B13 fDisclosure, IFRS 8.23 dDisclosure
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 8.28 eDisclosure, IFRS 8.23Disclosure, 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 1.104Disclosure, IAS 1.99Disclosure, 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 8.28 eDisclosure, IAS 1.99Disclosure, IAS 1.104Disclosure, IAS 1.102Example, IFRS 8.23 eDisclosure, IFRS 12.B13 dDisclosure
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 1.99Disclosure, IAS 1.102Example
Total expenses, by nature
X duration, debit
IAS 1.99Disclosure
Earnings per share [abstract]
Basic and diluted earnings per share [abstract]
Basic and diluted earnings (loss) per share from continuing operations
X.XX
IAS 1.85Common practice
Basic and diluted earnings (loss) per share from discontinued operations
X.XX
IAS 1.85Common practice
Total basic and diluted earnings (loss) per share
X.XX
IAS 1.85Common practice
Miscellaneous other comprehensive income [abstract]
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate
X duration, debit
IAS 1.85Common practice
Other comprehensive income, attributable to owners of parent
X duration, credit
IAS 1.85Common practice
Other comprehensive income, attributable to non-controlling interests
X duration, credit
IAS 1.85Common practice
Other individually immaterial components of other comprehensive income, net of tax
X duration, credit
IAS 1.85Common practice
Other individually immaterial components of other comprehensive income, before tax
X duration, credit
IAS 1.85Common practice
Income tax relating to other individually immaterial components of other comprehensive income
X duration, debit
IAS 1.85Common practice
Share of 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
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, IFRS 8.23 gDisclosure
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
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.B16 cDisclosure, IAS 1.91 aDisclosure
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]
Revenue arising from exchanges of goods or services, other revenue
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
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, rendering of services
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
Income arising from exchanges of goods or services, royalties
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
Income arising from exchanges of goods or services, dividends
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 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure
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
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 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 bDisclosure
Disclosure of lease prepayments [text block]
text block
IAS 1.10 eCommon practice
Disclosure of leases [text block]
text block
Expiry date 2019-01-01 IAS 17 - Leases in the financial statements of lesseesDisclosure, Effective 2019-01-01 IFRS 16 - DisclosureDisclosure, Effective 2019-01-01 IFRS 16 - PresentationDisclosure, Expiry date 2019-01-01 IAS 17 - Leases in the financial statements of lessorsDisclosure
Disclosure of liquidity risk [text block]
text block
IAS 1.10 eCommon practice
Disclosure of loans and advances to banks [text block]
text block
IAS 1.10 eCommon practice
Disclosure of loans and advances to customers [text block]
text block
IAS 1.10 eCommon practice
Disclosure of market risk [text block]
text block
IAS 1.10 eCommon practice
Disclosure of net asset value attributable to unit-holders [text block]
text block
IAS 1.10 eCommon practice
Disclosure of non-controlling interests [text block]
text block
IAS 1.10 eCommon practice
Disclosure of non-current assets held for sale and discontinued operations [text block]
text block
IFRS 5 - Presentation and disclosureDisclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block]
text block
IAS 1.10 eCommon practice
Disclosure of objectives, policies and processes for managing capital [text block]
text block
IAS 1.134Disclosure
Disclosure of other assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other current assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other current liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other non-current assets [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other non-current liabilities [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating expense [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating income (expense) [text block]
text block
IAS 1.10 eCommon practice
Disclosure of other operating income [text block]
text block
IAS 1.10 eCommon practice
Disclosure of 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 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure
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
Expiry date 2021-01-01 IFRS 4.37 aDisclosure, IAS 1.117 bCommon practice
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 bDisclosure, IAS 1.20 cDisclosure
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
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
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.IG28 dExample, Expiry date 2021-01-01 IFRS 7.37 aExample
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
line items
Current inventories
X instant, debit
IAS 1.68Example, IAS 1.54 gDisclosure, IAS 2.36 bDisclosure
Current trade receivables
X instant, debit
IAS 1.78 bExample, IAS 1.68Example
Current trade payables
X instant, credit
IAS 1.70Example, 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.B64 iExample, IFRS 3.IE72Example
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.B64 iExample, IFRS 3.IE72Example
Contingent liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Net identifiable assets acquired (liabilities assumed)
X instant, debit
IFRS 3.IE72Example, IFRS 3.B64 iExample
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Non-current assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Current assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Non-current liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Current liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Trade and other payables recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Deferred tax assets recognised as of acquisition date
X instant, debit
IFRS 3.B64 iCommon practice
Deferred tax liabilities recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
Borrowings recognised as of acquisition date
(X) instant, credit
IFRS 3.B64 iCommon practice
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.IE72Example, IFRS 3.B64Example
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 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
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, IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure
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, IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure
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 l (i)Disclosure, IFRS 3.B64 lDisclosure
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.B67 cDisclosure, IFRS 3.B64 jDisclosure, IFRS 3.B64 j (i)Disclosure
Description of expected timing of outflows, contingent liabilities in business combination
text
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
text
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure, IFRS 3.B64 j (i)Disclosure
Description of major assumptions made concerning future events, contingent liabilities in business combination
text
IFRS 3.B67 cDisclosure, IFRS 3.B64 jDisclosure
Expected reimbursement, contingent liabilities in business combination
X instant, debit
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
Asset recognised for expected reimbursement, contingent liabilities in business combination
X instant, debit
IFRS 3.B64 jDisclosure, IFRS 3.B67 cDisclosure
Explanation of estimated financial effect, contingent liabilities in business combination
text
IFRS 3.B64 j (i)Disclosure
Estimated financial effect, contingent liabilities in business combination
X instant
IFRS 3.B64 j (i)Disclosure
Explanation of possibility of reimbursement, contingent liabilities in business combination
text
IFRS 3.B64 j (i)Disclosure
Description of reasons why liability cannot be measured reliably
text
IFRS 3.B64 j (ii)Disclosure
Reconciliation of changes in contingent liabilities recognised in business combination [abstract]
Contingent liabilities recognised in business combination at beginning of period
X instant, credit
IFRS 3.B67 cDisclosure
Changes in contingent liabilities recognised in business combination [abstract]
Additional liabilities, contingent liabilities recognised in business combination [abstract]
New liabilities, contingent liabilities recognised in business combination
X duration, credit
IFRS 3.B67 cCommon practice
Increase 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
IAS 27.16 bDisclosure, IAS 24.19 cDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure
Associates [member]
member
IAS 27.16 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 24.19 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 24.18 bDisclosure, IAS 24.20Disclosure
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 1.24Disclosure, IFRS 1.29Disclosure, IFRS 1.30Common practice
Effect of transition to IFRSs [member]
member
IFRS 1.24Disclosure
Disclosure of comparative information prepared under previous GAAP [line items]
line items
Equity
X instant, credit
IFRS 1.24 aDisclosure, IFRS 13.93 aDisclosure, IFRS 1.32 a (i)Disclosure, IAS 1.55Disclosure, IAS 1.78 eDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 eDisclosure
Comprehensive income
X duration, credit
IFRS 12.B12 b (ix)Disclosure, IAS 1.81A cDisclosure, IFRS 12.B10 bExample, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, IAS 1.106 aDisclosure
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Explanation of effect of transition on reported financial position
text
IFRS 1.23Disclosure
Explanation of effect of transition on reported financial performance
text
IFRS 1.23Disclosure
Explanation of effect of transition on reported cash flows
text
IFRS 1.25Disclosure, IFRS 1.23Disclosure
Description of reason why entity stopped applying IFRSs
text
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 1.24Disclosure, IFRS 1.29Disclosure, IFRS 1.30Common practice
Redesignated amount [member]
member
IFRS 1.29Common practice
Disclosure of redesignated financial assets and liabilities [line items]
line items
Redesignated financial asset as available-for-sale
X instant, debit
Expiry date 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
Effective 2018-01-01 IFRS 1.29ADisclosure, Expiry date 2018-01-01 IFRS 1.29Disclosure, 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, Expiry date 2021-01-01 IFRS 1.29Disclosure, IFRS 1.29ADisclosure
Description of redesignated financial assets
text
IFRS 1.29Disclosure
Disclosure of fair values of items used as deemed cost [text block]
text block
IFRS 1.30Disclosure
Disclosure of fair values of items used as deemed cost [abstract]
Disclosure of fair values of items used as deemed cost [table]
table
IFRS 1.30Disclosure
Fair value as deemed cost [axis]
axis
IFRS 1.30Disclosure
Aggregate of fair values [member]
member [default]
IFRS 1.30 aDisclosure
Previous GAAP [member]
member
IFRS 1.24Disclosure, IFRS 1.29Disclosure, IFRS 1.30Common practice
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
member
IFRS 1.30 bDisclosure
Disclosure of fair values of items used as deemed cost [line items]
line items
Intangible asset fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
Property, plant and equipment fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
Investment property fair value used as deemed cost
X instant, debit
IFRS 1.30Disclosure
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]
Effective 2019-01-01 IFRS 16.53Example, IAS 16.73Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example
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 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 40.79 cDisclosure, IAS 38.118 cDisclosure, IAS 16.75 bDisclosure
Accumulated depreciation and amortisation [member]
member
IAS 16.75 bDisclosure, IAS 38.118 cCommon practice, IAS 41.54 fCommon practice, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 16.73 dCommon practice, IAS 40.79 cCommon practice
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
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 16.73 e (vii)Disclosure, IAS 16.75 aDisclosure
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 16.77 fDisclosure, IAS 16.73 e (iv)Disclosure
Impairment loss recognised in other comprehensive income, property, plant and equipment
(X) duration
IAS 16.73 e (iv)Disclosure
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
X duration
IAS 16.73 e (iv)Disclosure
Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]
Increase (decrease) through transfers, property, plant and equipment
X duration, debit
IAS 16.73 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]
Property, plant and equipment, revalued assets
X instant, debit
IAS 16.77Disclosure
Property, plant and equipment, revalued assets, at cost
X instant, debit
IAS 16.77 eDisclosure
Property, plant and equipment, revaluation surplus
X instant, credit
IAS 16.77 fDisclosure
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
text
IAS 16.77 fDisclosure
Property, plant and equipment, restrictions on title
X instant, debit
IAS 16.74 aDisclosure
Description of existence of restrictions on title, property, plant and equipment
text
IAS 16.74 aDisclosure
Property, plant and equipment, pledged as security
X instant, debit
IAS 16.74 aDisclosure
Contractual commitments for acquisition of property, plant and equipment
X instant, credit
IAS 16.74 cDisclosure
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up
X duration, credit
IAS 16.74 dDisclosure
Fair value of property, plant and equipment materially different from carrying amount
X instant, debit
IAS 16.79 dExample
Identification of unadjusted comparative information
text
IAS 27.18IDisclosure, IFRS 10.C6BDisclosure, IFRS 11.C12BDisclosure, IAS 16.80ADisclosure, IAS 38.130IDisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Statement that unadjusted comparative information has been prepared on different basis
text
IAS 27.18IDisclosure, IFRS 11.C12BDisclosure, IAS 38.130IDisclosure, IFRS 10.C6BDisclosure, IAS 16.80ADisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Explanation of basis of preparation of unadjusted comparative information
text
Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C12BDisclosure, IAS 27.18IDisclosure, IAS 16.80ADisclosure, IFRS 10.C6BDisclosure, IAS 38.130IDisclosure, IFRS 11.C13BDisclosure
 [822200] Notes - Exploration for and evaluation of mineral resources
Disclosure of exploration and evaluation assets [text block]
text block
IFRS 6 - DisclosureDisclosure
Description of accounting policy for exploration and evaluation expenditures [text block]
text block
IFRS 6.24 aDisclosure
Assets arising from exploration for and evaluation of mineral resources
X instant, debit
IFRS 6.24 bDisclosure
Liabilities arising from exploration for and evaluation of mineral resources
X instant, credit
IFRS 6.24 bDisclosure
Income arising from exploration for and evaluation of mineral resources
X duration, credit
IFRS 6.24 bDisclosure
Expense arising from exploration for and evaluation of mineral resources
X duration, debit
IFRS 6.24 bDisclosure
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities
X duration, debit
IFRS 6.24 bDisclosure
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities
X duration, debit
IFRS 6.24 bDisclosure
 [822390] Notes - Financial instruments
Disclosure of financial instruments [text block]
text block
IFRS 7 - ScopeDisclosure
Disclosure of detailed information about financial instruments [text block]
text block
IFRS 7.31Disclosure, Effective 2018-01-01 IFRS 7.35KDisclosure, IFRS 7.7Disclosure, IFRS 7.35KDisclosure
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments [table]
table
IFRS 7.31Disclosure, Effective 2018-01-01 IFRS 7.35KDisclosure, IFRS 7.7Disclosure, IFRS 7.35KDisclosure
Classes of financial instruments [axis]
axis
Effective 2018-01-01 IFRS 7.35KDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.36Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35KDisclosure, IFRS 7.35MDisclosure
Financial instruments, class [member]
member [default]
Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.36Disclosure, Effective 2018-01-01 IFRS 7.35KDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35KDisclosure
Loan commitments [member]
member
Effective 2018-01-01 IFRS 7.B8EDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.B8EDisclosure, IFRS 7.35MDisclosure
Financial guarantee contracts [member]
member
Effective 2018-01-01 IFRS 7.B8EDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.B8EDisclosure
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Contract assets [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample
Lease receivables [member]
member
Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35M b (iii)Disclosure, IFRS 7.35NExample
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Disclosure of detailed information about financial instruments [line items]
line items
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
text block
IFRS 7.28 aDisclosure
Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at beginning of period
X instant
IFRS 7.28 bDisclosure
Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example, IFRS 7.28 bExample
Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example, IFRS 7.28 bExample
Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.IG14Example, IFRS 7.28 bExample
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
(X) duration
IFRS 7.28 bExample, IFRS 7.IG14Example
Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
X duration
IFRS 7.28 bExample
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss at end of period
X instant
IFRS 7.28 bDisclosure
Description of conclusion why transaction price was not best evidence of fair value
text
IFRS 7.28 cDisclosure
Maximum exposure to credit risk
X instant
Effective 2018-01-01 IFRS 7.35K aDisclosure, Expiry date 2018-01-01 IFRS 7.36 aDisclosure, Expiry date 2021-01-01 IFRS 7.36 aDisclosure, IFRS 7.35K aDisclosure
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure
text
Expiry date 2018-01-01 IFRS 7.36 bDisclosure, Expiry date 2021-01-01 IFRS 7.36 bDisclosure
Description of collateral held as security and other credit enhancements
text
Effective 2018-01-01 IFRS 7.35K bDisclosure, IFRS 7.35K bDisclosure
Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]
text block
Effective 2018-01-01 IFRS 7.35K cDisclosure, IFRS 7.35K cDisclosure
Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied
X instant
Effective 2018-01-01 IFRS 7.36 aDisclosure, IFRS 7.36 aDisclosure
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied
text
Effective 2018-01-01 IFRS 7.36 bDisclosure, IFRS 7.36 bDisclosure
Disclosure of financial assets [text block]
text block
IFRS 7.7Disclosure
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]
table
IFRS 7.7Disclosure
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Derivatives [member]
member
IFRS 13.94Example, IFRS 13.IE60Example, IFRS 7.6Example, IFRS 7.IG40BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Currency swap contract [member]
member
IAS 1.112 cCommon practice
Interest rate swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Categories of financial assets [axis]
axis
IFRS 7.8Disclosure
Financial assets, category [member]
member [default]
IFRS 7.8Disclosure
Financial assets at fair value through profit or loss, category [member]
member
IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
member
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, category [member]
member
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, category [member]
member
Effective 2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, classified as held for trading, category [member]
member
Expiry date 2018-01-01 IFRS 7.8 aDisclosure, Expiry date 2021-01-01 IFRS 7.8 aDisclosure
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]
member
Effective 2018-01-01 IFRS 7.8 aDisclosure, IFRS 7.8 aDisclosure
Financial assets available-for-sale, category [member]
member
Expiry date 2018-01-01 IFRS 7.8 dDisclosure, Expiry date 2021-01-01 IFRS 7.8 dDisclosure
Held-to-maturity investments, category [member]
member
Expiry date 2018-01-01 IFRS 7.8 bDisclosure, Expiry date 2021-01-01 IFRS 7.8 bDisclosure
Loans and receivables, category [member]
member
Expiry date 2018-01-01 IFRS 7.8 cDisclosure, Expiry date 2021-01-01 IFRS 7.8 cDisclosure
Financial assets at amortised cost, category [member]
member
Effective 2018-01-01 IFRS 7.8 fDisclosure, IFRS 7.8 fDisclosure
Financial assets at fair value through other comprehensive income, category [member]
member
Effective 2018-01-01 IFRS 7.8 hDisclosure, IFRS 7.8 hDisclosure
Financial assets measured at fair value through other comprehensive income, category [member]
member
Effective 2018-01-01 IFRS 7.8 hDisclosure, IFRS 7.8 hDisclosure
Investments in equity instruments designated at fair value through other comprehensive income [member]
member [default]
Effective 2018-01-01 IFRS 7.8 hDisclosure, Effective 2018-01-01 IFRS 7.11A cDisclosure, IFRS 7.8 hDisclosure, IFRS 7.11A cDisclosure
Disclosure of financial assets [line items]
line items
Financial assets
X instant, debit
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.35NExample, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Financial assets, at fair value
X instant, debit
IFRS 7.25Disclosure
Notional amount
X instant
IAS 1.112 cCommon practice
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Allowance account for credit losses of financial assets at beginning of period
X instant, credit
Expiry date 2018-01-01 IFRS 7.16Disclosure, Expiry date 2021-01-01 IFRS 7.16Disclosure
Changes in allowance account for credit losses of financial assets [abstract]
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets
X duration
Expiry date 2018-01-01 IFRS 7.16Common practice, Expiry date 2021-01-01 IFRS 7.16Common practice
Utilisation, allowance account for credit losses of financial assets
(X) duration, debit
Expiry date 2018-01-01 IFRS 7.16Common practice, Expiry date 2021-01-01 IFRS 7.16Common practice
Reversal, allowance account for credit losses of financial assets
(X) duration
Expiry date 2018-01-01 IFRS 7.16Common practice, Expiry date 2021-01-01 IFRS 7.16Common practice
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets
X duration, credit
Expiry date 2018-01-01 IFRS 7.16Common practice, Expiry date 2021-01-01 IFRS 7.16Common practice
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets
X duration, credit
Expiry date 2018-01-01 IFRS 7.16Common practice, Expiry date 2021-01-01 IFRS 7.16Common practice
Increase (decrease) through other changes, allowance account for credit losses of financial assets
X duration, credit
Expiry date 2018-01-01 IFRS 7.16Common practice, Expiry date 2021-01-01 IFRS 7.16Common practice
Total increase (decrease) in allowance account for credit losses of financial assets
X duration, credit
Expiry date 2018-01-01 IFRS 7.16Disclosure, Expiry date 2021-01-01 IFRS 7.16Disclosure
Allowance account for credit losses of financial assets at end of period
X instant, credit
Expiry date 2018-01-01 IFRS 7.16Disclosure, Expiry date 2021-01-01 IFRS 7.16Disclosure
Impairment loss on financial assets
X duration, debit
Expiry date 2018-01-01 IFRS 7.20 eDisclosure, Expiry date 2021-01-01 IFRS 7.20 eDisclosure
Information about credit quality of neither past due nor impaired financial assets [text block]
text block
Expiry date 2018-01-01 IFRS 7.36 cDisclosure, Expiry date 2021-01-01 IFRS 7.36 cDisclosure
Analysis of credit exposures using external credit grading system [text block]
text block
Expiry date 2018-01-01 IFRS 7.IG23 aExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG23 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample
Description of rating agencies used
text
Expiry date 2018-01-01 IFRS 7.IG24 bExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG24 bExample
Rated credit exposures
X instant
Expiry date 2018-01-01 IFRS 7.IG24 cExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG24 cExample
Unrated credit exposures
X instant
Expiry date 2018-01-01 IFRS 7.IG24 cExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG24 cExample
Description of relationship between internal and external ratings
text
Expiry date 2018-01-01 IFRS 7.IG24 dExample, Expiry date 2018-01-01 IFRS 7.IG25 cExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG25 cExample, Expiry date 2021-01-01 IFRS 7.IG24 dExample
Analysis of credit exposures using internal credit grading system [text block]
text block
Expiry date 2018-01-01 IFRS 7.IG23 aExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG23 aExample
Description of internal credit ratings process
text
Expiry date 2018-01-01 IFRS 7.IG25 aExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG25 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample
Description of relationship between internal and external ratings
text
Expiry date 2018-01-01 IFRS 7.IG24 dExample, Expiry date 2018-01-01 IFRS 7.IG25 cExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG25 cExample, Expiry date 2021-01-01 IFRS 7.IG24 dExample
Description of nature of counterparty
text
Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG23 bExample, Expiry date 2021-01-01 IFRS 7.IG23 bExample, Expiry date 2021-01-01 IFRS 7.36 cExample
Description of historical information about counterparty default rates
text
Expiry date 2018-01-01 IFRS 7.IG23 cExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG23 cExample
Description of other information used to assess credit quality
text
Expiry date 2018-01-01 IFRS 7.IG23 dExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG23 dExample, Expiry date 2021-01-01 IFRS 7.36 cExample
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Disclosure of external credit grades [text block]
text block
Expiry date 2018-01-01 IFRS 7.IG24Example, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG24Example, Expiry date 2021-01-01 IFRS 7.36 cExample
Disclosure of external credit grades [abstract]
Disclosure of external credit grades [table]
table
Expiry date 2018-01-01 IFRS 7.IG24Example, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG24Example
External credit grades [axis]
axis
Effective 2018-01-01 IFRS 7.IG20CExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Entity's total for external credit grades [member]
member [default]
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
External credit grades [member]
member
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Derivatives [member]
member
IFRS 13.94Example, IFRS 13.IE60Example, IFRS 7.6Example, IFRS 7.IG40BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Currency swap contract [member]
member
IAS 1.112 cCommon practice
Interest rate swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of external credit grades [line items]
line items
Credit exposure
X instant
Expiry date 2018-01-01 IFRS 7.IG24 aExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, Expiry date 2021-01-01 IFRS 7.36 cExample
Disclosure of internal credit grades [text block]
text block
Expiry date 2018-01-01 IFRS 7.IG25Example, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG25Example, Expiry date 2021-01-01 IFRS 7.36 cExample
Disclosure of internal credit grades [abstract]
Disclosure of internal credit grades [table]
table
Expiry date 2018-01-01 IFRS 7.IG25Example, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.IG25Example
Internal credit grades [axis]
axis
Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.35MExample
Entity's total for internal credit grades [member]
member [default]
Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.35MExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample
Internal credit grades [member]
member
Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Derivatives [member]
member
IFRS 13.94Example, IFRS 13.IE60Example, IFRS 7.6Example, IFRS 7.IG40BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Currency swap contract [member]
member
IAS 1.112 cCommon practice
Interest rate swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of internal credit grades [line items]
line items
Credit exposure
X instant
Expiry date 2018-01-01 IFRS 7.IG24 aExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, Expiry date 2021-01-01 IFRS 7.36 cExample
Disclosure of financial liabilities [text block]
text block
IFRS 7.7Disclosure
Disclosure of financial liabilities [abstract]
Disclosure of financial liabilities [table]
table
IFRS 7.7Disclosure
Classes of financial liabilities [axis]
axis
IFRS 7.6Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial liabilities, class [member]
member [default]
IFRS 7.6Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial liabilities at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Financial liabilities at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Financial liabilities outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Categories of financial liabilities [axis]
axis
IFRS 7.8Disclosure
Financial liabilities, category [member]
member [default]
IFRS 7.8Disclosure
Financial liabilities at fair value through profit or loss, category [member]
member
IFRS 7.8 eDisclosure
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
member
IFRS 7.8 eDisclosure
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
member
IFRS 7.8 eDisclosure
Financial liabilities at amortised cost, category [member]
member
Effective 2018-01-01 IFRS 7.8 gDisclosure, Expiry date 2018-01-01 IFRS 7.8 fDisclosure, IFRS 7.8 gDisclosure, Expiry date 2021-01-01 IFRS 7.8 fDisclosure
Disclosure of financial liabilities [line items]
line items
Financial liabilities
X instant, credit
IFRS 7.25Disclosure
Financial liabilities, at fair value
X instant, credit
IFRS 7.25Disclosure
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Designated loans or receivables at fair value through profit or loss [abstract]
Maximum exposure to credit risk of loans or receivables
X instant
Expiry date 2018-01-01 IFRS 7.9 aDisclosure, Expiry date 2021-01-01 IFRS 7.9 aDisclosure
Amount by which loans or receivables related credit derivatives or similar instruments mitigate maximum exposure to credit risk
X instant
Expiry date 2018-01-01 IFRS 7.9 bDisclosure, Expiry date 2021-01-01 IFRS 7.9 bDisclosure
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets
X duration, debit
Expiry date 2018-01-01 IFRS 7.9 cDisclosure, Expiry date 2021-01-01 IFRS 7.9 cDisclosure
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets
X instant, debit
Expiry date 2018-01-01 IFRS 7.9 cDisclosure, Expiry date 2021-01-01 IFRS 7.9 cDisclosure
Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments
X duration
Expiry date 2018-01-01 IFRS 7.9 dDisclosure, Expiry date 2021-01-01 IFRS 7.9 dDisclosure
Accumulated increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments
X instant
Expiry date 2018-01-01 IFRS 7.9 dDisclosure, Expiry date 2021-01-01 IFRS 7.9 dDisclosure
Financial assets designated as measured at fair value through profit or loss [abstract]
Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss
X instant
Effective 2018-01-01 IFRS 7.9 aDisclosure, IFRS 7.9 aDisclosure
Amount by which financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments mitigate maximum exposure to credit risk
X instant
Effective 2018-01-01 IFRS 7.9 bDisclosure, IFRS 7.9 bDisclosure
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.9 cDisclosure, IFRS 7.9 cDisclosure
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets
X instant, debit
Effective 2018-01-01 IFRS 7.9 cDisclosure, IFRS 7.9 cDisclosure
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments
X duration
Effective 2018-01-01 IFRS 7.9 dDisclosure, IFRS 7.9 dDisclosure
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments
X instant
Effective 2018-01-01 IFRS 7.9 dDisclosure, IFRS 7.9 dDisclosure
Designated financial liabilities at fair value through profit or loss [abstract]
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
X duration, credit
Effective 2018-01-01 IFRS 7.10A aDisclosure, Expiry date 2018-01-01 IFRS 7.10 aDisclosure, Expiry date 2021-01-01 IFRS 7.10 aDisclosure, IFRS 7.10A aDisclosure
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
X instant, credit
IFRS 7.10 aDisclosure, Effective 2018-01-01 IFRS 7.10A aDisclosure, IFRS 7.10A aDisclosure
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation
X instant
Effective 2018-01-01 IFRS 7.10A bDisclosure, IFRS 7.10 bDisclosure, IFRS 7.10A bDisclosure
Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
X duration
Effective 2018-01-01 IFRS 7.10 cDisclosure, IFRS 7.10 cDisclosure
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
text
Effective 2018-01-01 IFRS 7.10 cDisclosure, IFRS 7.10 cDisclosure
Amount presented in other comprehensive income realised at derecognition of financial liability
X duration
Effective 2018-01-01 IFRS 7.10 dDisclosure, IFRS 7.10 dDisclosure
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk
text
IFRS 7.11 aDisclosure
Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented
text
IFRS 7.11 bDisclosure
Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss
text
Effective 2018-01-01 IFRS 7.11 cDisclosure, IFRS 7.11 cDisclosure
Description of investments in equity instruments designated at fair value through other comprehensive income
text
Effective 2018-01-01 IFRS 7.11A aDisclosure, IFRS 7.11A aDisclosure
Description of reason for using presentation alternative
text
Effective 2018-01-01 IFRS 7.11A bDisclosure, IFRS 7.11A bDisclosure
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]
text block
Effective 2018-01-01 IFRS 7.11A cDisclosure, IFRS 7.11A cDisclosure
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]
table
Effective 2018-01-01 IFRS 7.11A cDisclosure, IFRS 7.11A cDisclosure
Investments in equity instruments designated at fair value through other comprehensive income [axis]
axis
Effective 2018-01-01 IFRS 7.11A cDisclosure, IFRS 7.11A cDisclosure
Investments in equity instruments designated at fair value through other comprehensive income [member]
member [default]
Effective 2018-01-01 IFRS 7.8 hDisclosure, Effective 2018-01-01 IFRS 7.11A cDisclosure, IFRS 7.8 hDisclosure, IFRS 7.11A cDisclosure
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
line items
Investments in equity instruments designated at fair value through other comprehensive income
X instant, debit
Effective 2018-01-01 IFRS 7.8 hDisclosure, Effective 2018-01-01 IFRS 7.11A cDisclosure, IFRS 7.8 hDisclosure, IFRS 7.11A cDisclosure
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period
X duration, credit
Effective 2018-01-01 IFRS 7.11A dDisclosure, IFRS 7.11A dDisclosure
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period
X duration, credit
Effective 2018-01-01 IFRS 7.11A dDisclosure, IFRS 7.11A dDisclosure
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income
text
Effective 2018-01-01 IFRS 7.11A eDisclosure, IFRS 7.11A eDisclosure
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income
text
Effective 2018-01-01 IFRS 7.11B aDisclosure, IFRS 7.11B aDisclosure
Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition
X instant, debit
Effective 2018-01-01 IFRS 7.11B bDisclosure, IFRS 7.11B bDisclosure
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income
X duration, credit
Effective 2018-01-01 IFRS 7.11B cDisclosure, IFRS 7.11B cDisclosure
Reclassification out of financial assets at fair value through profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.12Disclosure, Expiry date 2018-01-01 IFRS 7.12A aDisclosure, Expiry date 2021-01-01 IFRS 7.12Disclosure, Expiry date 2021-01-01 IFRS 7.12A aDisclosure
Reclassification into financial assets at fair value through profit or loss
X duration, debit
Expiry date 2018-01-01 IFRS 7.12Disclosure, Expiry date 2021-01-01 IFRS 7.12Disclosure
Reclassification out of available-for-sale financial assets
X duration, credit
Expiry date 2018-01-01 IFRS 7.12Disclosure, Expiry date 2018-01-01 IFRS 7.12A aDisclosure, Expiry date 2021-01-01 IFRS 7.12A aDisclosure, Expiry date 2021-01-01 IFRS 7.12Disclosure
Reclassification into available-for-sale financial assets
X duration, debit
Expiry date 2018-01-01 IFRS 7.12Disclosure, Expiry date 2021-01-01 IFRS 7.12Disclosure
Reclassification out of held-to-maturity investments
X duration, credit
Expiry date 2018-01-01 IFRS 7.12Disclosure, Expiry date 2021-01-01 IFRS 7.12Disclosure
Reclassification into held-to-maturity investments
X duration, debit
Expiry date 2018-01-01 IFRS 7.12Disclosure, Expiry date 2021-01-01 IFRS 7.12Disclosure
Reclassification out of loans and receivables
X duration, credit
Expiry date 2018-01-01 IFRS 7.12Disclosure, Expiry date 2021-01-01 IFRS 7.12Disclosure
Reclassification into loans and receivables
X duration, debit
Expiry date 2018-01-01 IFRS 7.12Disclosure, Expiry date 2021-01-01 IFRS 7.12Disclosure
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount
X instant, debit
Expiry date 2018-01-01 IFRS 7.12A bDisclosure, Expiry date 2021-01-01 IFRS 7.12A bDisclosure
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value
X instant, debit
Expiry date 2018-01-01 IFRS 7.12A bDisclosure, Expiry date 2021-01-01 IFRS 7.12A bDisclosure
Financial assets reclassified out of available-for-sale financial assets, carrying amount
X instant, debit
Expiry date 2018-01-01 IFRS 7.12A bDisclosure, Expiry date 2021-01-01 IFRS 7.12A bDisclosure
Financial assets reclassified out of available-for-sale financial assets, at fair value
X instant, debit
Expiry date 2018-01-01 IFRS 7.12A bDisclosure, Expiry date 2021-01-01 IFRS 7.12A bDisclosure
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss
text
Expiry date 2018-01-01 IFRS 7.12A cDisclosure, Expiry date 2021-01-01 IFRS 7.12A cDisclosure
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.12A dDisclosure, Expiry date 2021-01-01 IFRS 7.12A dDisclosure
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income
X duration, credit
Expiry date 2018-01-01 IFRS 7.12A dDisclosure, Expiry date 2021-01-01 IFRS 7.12A dDisclosure
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.12A eDisclosure, Expiry date 2021-01-01 IFRS 7.12A eDisclosure
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income
X duration, credit
Expiry date 2018-01-01 IFRS 7.12A eDisclosure, Expiry date 2021-01-01 IFRS 7.12A eDisclosure
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.12A eDisclosure, Expiry date 2021-01-01 IFRS 7.12A eDisclosure
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.12A eDisclosure, Expiry date 2021-01-01 IFRS 7.12A eDisclosure
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.12A eDisclosure, Expiry date 2021-01-01 IFRS 7.12A eDisclosure
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.12A eDisclosure, Expiry date 2021-01-01 IFRS 7.12A eDisclosure
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss
X duration, debit
Expiry date 2018-01-01 IFRS 7.12A eDisclosure, Expiry date 2021-01-01 IFRS 7.12A eDisclosure
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
X duration, debit
Expiry date 2018-01-01 IFRS 7.12A eDisclosure, Expiry date 2021-01-01 IFRS 7.12A eDisclosure
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss
X.XX
Expiry date 2018-01-01 IFRS 7.12A fDisclosure, Expiry date 2021-01-01 IFRS 7.12A fDisclosure
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss
X duration, debit
Expiry date 2018-01-01 IFRS 7.12A fDisclosure, Expiry date 2021-01-01 IFRS 7.12A fDisclosure
Effective interest rate of financial assets reclassified out of available-for-sale financial assets
X.XX
Expiry date 2018-01-01 IFRS 7.12A fDisclosure, Expiry date 2021-01-01 IFRS 7.12A fDisclosure
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets
X duration, debit
Expiry date 2018-01-01 IFRS 7.12A fDisclosure, Expiry date 2021-01-01 IFRS 7.12A fDisclosure
Disclosure of reclassification of financial assets [text block]
text block
Effective 2018-01-01 IFRS 7.12BDisclosure, IFRS 7.12BDisclosure
Disclosure of reclassification of financial assets [abstract]
Disclosure of reclassification of financial assets [table]
table
Effective 2018-01-01 IFRS 7.12BDisclosure, IFRS 7.12BDisclosure
Events of reclassification of financial assets [axis]
axis
Effective 2018-01-01 IFRS 7.12BDisclosure, IFRS 7.12BDisclosure
Events of reclassification of financial assets [member]
member [default]
Effective 2018-01-01 IFRS 7.12BDisclosure, IFRS 7.12BDisclosure
Disclosure of reclassification of financial assets [line items]
line items
Date of reclassification of financial assets due to change in business model
yyyy-mm-dd
Effective 2018-01-01 IFRS 7.12B aDisclosure, IFRS 7.12B aDisclosure
Explanation of change in business model for managing financial assets
text
Effective 2018-01-01 IFRS 7.12B bDisclosure, IFRS 7.12B bDisclosure
Description of effect of changing business model for managing financial assets on financial statements
text
Effective 2018-01-01 IFRS 7.12B bDisclosure, IFRS 7.12B bDisclosure
Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss
X duration
Effective 2018-01-01 IFRS 7.12B cDisclosure, IFRS 7.12B cDisclosure
Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost
X duration
Effective 2018-01-01 IFRS 7.12B cDisclosure, IFRS 7.12B cDisclosure
Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income
X duration
Effective 2018-01-01 IFRS 7.12B cDisclosure, IFRS 7.12B cDisclosure
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost
X duration
Effective 2018-01-01 IFRS 7.12B cDisclosure, IFRS 7.12B cDisclosure
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss
X duration
Effective 2018-01-01 IFRS 7.12B cDisclosure, IFRS 7.12B cDisclosure
Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income
X duration
Effective 2018-01-01 IFRS 7.12B cDisclosure, IFRS 7.12B cDisclosure
Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category
X.XX
Effective 2018-01-01 IFRS 7.12C aDisclosure, IFRS 7.12C aDisclosure
Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category
X duration, credit
Effective 2018-01-01 IFRS 7.12C bDisclosure, IFRS 7.12C bDisclosure
Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category
X instant, debit
Effective 2018-01-01 IFRS 7.12D aDisclosure, IFRS 7.12D aDisclosure
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified
X duration, credit
Effective 2018-01-01 IFRS 7.12D bDisclosure, IFRS 7.12D bDisclosure
Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category
X instant, debit
Effective 2018-01-01 IFRS 7.12D aDisclosure, IFRS 7.12D aDisclosure
Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified
X duration, credit
Effective 2018-01-01 IFRS 7.12D bDisclosure, IFRS 7.12D bDisclosure
Disclosure of offsetting of financial assets and financial liabilities [text block]
text block
IFRS 7 - Offsetting financial assets and financial liabilitiesDisclosure
Disclosure of offsetting of financial assets [text block]
text block
IFRS 7.13CDisclosure
Disclosure of offsetting of financial assets [abstract]
Disclosure of offsetting of financial assets [table]
table
IFRS 7.13CDisclosure
Types of financial assets [axis]
axis
IFRS 7.B52Disclosure, IFRS 7.B51Disclosure
Financial assets, type [member]
member [default]
IFRS 7.B51Disclosure, IFRS 7.B52Disclosure
Counterparties [axis]
axis
IFRS 7.B52Disclosure
Counterparties [member]
member [default]
IFRS 7.B52Disclosure
Individually insignificant counterparties [member]
member
IFRS 7.B52Disclosure
Disclosure of offsetting of financial assets [line items]
line items
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
X instant, debit
IFRS 7.13C aDisclosure
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
(X) instant, credit
IFRS 7.13C bDisclosure
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
X instant, debit
IFRS 7.13C cDisclosure
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets
(X) instant, credit
IFRS 7.IG40DExample, IFRS 7.13C d (i)Example
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets
(X) instant, credit
IFRS 7.13C d (ii)Example, IFRS 7.IG40DExample
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets
(X) instant, credit
IFRS 7.13C dDisclosure
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
X instant, debit
IFRS 7.13C eDisclosure
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement
text
IFRS 7.13EDisclosure
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
text
IFRS 7.B42Disclosure
Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]
text block
IFRS 7.B46Disclosure
Disclosure of offsetting of financial liabilities [text block]
text block
IFRS 7.13CDisclosure
Disclosure of offsetting of financial liabilities [abstract]
Disclosure of offsetting of financial liabilities [table]
table
IFRS 7.13CDisclosure
Types of financial liabilities [axis]
axis
IFRS 7.B52Disclosure, IFRS 7.B51Disclosure
Financial liabilities, type [member]
member [default]
IFRS 7.B52Disclosure, IFRS 7.B51Disclosure
Counterparties [axis]
axis
IFRS 7.B52Disclosure
Counterparties [member]
member [default]
IFRS 7.B52Disclosure
Individually insignificant counterparties [member]
member
IFRS 7.B52Disclosure
Disclosure of offsetting of financial liabilities [line items]
line items
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
X instant, credit
IFRS 7.13C aDisclosure
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
(X) instant, debit
IFRS 7.13C bDisclosure
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position
X instant, credit
IFRS 7.13C cDisclosure
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
(X) instant, debit
IFRS 7.IG40DExample, IFRS 7.13C d (i)Example
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
(X) instant, debit
IFRS 7.IG40DExample, IFRS 7.13C d (ii)Example
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
(X) instant, debit
IFRS 7.13C dDisclosure
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
X instant, credit
IFRS 7.13C eDisclosure
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement
text
IFRS 7.13EDisclosure
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
text
IFRS 7.B42Disclosure
Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]
text block
IFRS 7.B46Disclosure
Financial assets pledged as collateral for liabilities or contingent liabilities
X instant, debit
IFRS 7.14 aDisclosure
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
text
IFRS 7.14 bDisclosure
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value
X instant, debit
IFRS 7.15 aDisclosure
Collateral sold or repledged in absence of default by owner of collateral, at fair value
X instant, debit
IFRS 7.15 bDisclosure
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
text
IFRS 7.15 bDisclosure
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral
text
IFRS 7.15 cDisclosure
Description of compound financial instruments with multiple embedded derivatives
text
IFRS 7.17Disclosure
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
text
IFRS 7.18 aDisclosure
Loans payable in default
X instant, credit
IFRS 7.18 bDisclosure
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
text
IFRS 7.18 cDisclosure
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable
text
IFRS 7.19Disclosure
Loans payable in breach which permitted lender to demand accelerated repayment
X instant, credit
IFRS 7.19Disclosure
Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
text
IFRS 7.19Disclosure
Income, expense, gains or losses of financial instruments [abstract]
Gains (losses) on financial instruments [abstract]
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 a (i)Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (i)Disclosure
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value
X duration, credit
Effective 2018-01-01 IFRS 7.20 a (i)Disclosure, IFRS 7.20 a (i)Disclosure
Total gains (losses) on financial assets at fair value through profit or loss
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading
X duration, credit
IFRS 7.20 a (i)Disclosure
Total gains (losses) on financial liabilities at fair value through profit or loss
X duration, credit
IFRS 7.20 a (i)Disclosure
Gains (losses) on held-to-maturity investments
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 a (iii)Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (iii)Disclosure
Gains (losses) on loans and receivables
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 a (iv)Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (iv)Disclosure
Gains (losses) on available-for-sale financial assets
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 a (ii)Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii)Disclosure
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 IAS 1.91 bDisclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii)Disclosure
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
Gains (losses) on financial liabilities at amortised cost
X duration, credit
IFRS 7.20 a (v)Disclosure
Gains (losses) on financial assets at amortised cost
X duration, credit
Effective 2018-01-01 IFRS 7.20 a (vi)Disclosure, IFRS 7.20 a (vi)Disclosure
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
X duration, credit
Effective 2018-01-01 IFRS 7.20 a (vii)Disclosure, Effective 2018-01-01 IAS 1.7Disclosure, Effective 2018-01-01 IAS 1.91 bDisclosure, IFRS 7.20 a (vii)Disclosure, IAS 1.91 bDisclosure, IAS 1.7Disclosure
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 IFRS 7.20 a (viii)Disclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.91 bDisclosure, IAS 1.7Disclosure, IFRS 7.20 a (viii)Disclosure
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax
X duration, credit
Effective 2018-01-01 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
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
Interest income for financial assets not at fair value through profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 bDisclosure, Expiry date 2021-01-01 IFRS 7.20 bDisclosure
Interest expense for financial liabilities not at fair value through profit or loss
X duration, debit
IFRS 7.20 bDisclosure
Interest revenue for financial assets measured at amortised cost
X duration, credit
Effective 2018-01-01 IFRS 7.20 bDisclosure, IFRS 7.20 bDisclosure
Interest revenue for financial assets measured at fair value through other comprehensive income
X duration, credit
Effective 2018-01-01 IFRS 7.20 bDisclosure, IFRS 7.20 bDisclosure
Fee income and expense [abstract]
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 c (i)Disclosure, Expiry date 2021-01-01 IFRS 7.20 c (i)Disclosure
Fee income (expense) arising from trust and fiduciary activities
X duration, credit
IFRS 7.20 c (ii)Disclosure
Fee income arising from financial assets not at fair value through profit or loss
X duration, credit
Effective 2018-01-01 IFRS 7.20 c (i)Disclosure, IFRS 7.20 c (i)Disclosure
Fee expense arising from financial liabilities not at fair value through profit or loss
X duration, debit
Effective 2018-01-01 IFRS 7.20 c (i)Disclosure, IFRS 7.20 c (i)Disclosure
Interest income on impaired financial assets accrued [abstract]
Interest income on impaired financial assets accrued
X duration, credit
Expiry date 2018-01-01 IFRS 7.20 dDisclosure, Expiry date 2021-01-01 IFRS 7.20 dDisclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
Gains arising from derecognition of financial assets measured at amortised cost
X duration, credit
Effective 2018-01-01 IFRS 7.20ADisclosure, IFRS 7.20ADisclosure
Losses arising from derecognition of financial assets measured at amortised cost
(X) duration, debit
Effective 2018-01-01 IFRS 7.20ADisclosure, IFRS 7.20ADisclosure
Net gain (loss) arising from derecognition of financial assets measured at amortised cost
X duration, credit
IAS 1.82 aaDisclosure
Description of reason for derecognition of financial assets measured at amortised cost
text
Effective 2018-01-01 IFRS 7.20ADisclosure, IFRS 7.20ADisclosure
Disclosure of hedge accounting [text block]
text block
Expiry date 2018-01-01 IFRS 7.22Disclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure
Disclosure of detailed information about hedges [text block]
text block
Expiry date 2018-01-01 IFRS 7.22Disclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]
table
Expiry date 2018-01-01 IFRS 7.22Disclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure
Types of hedges [axis]
axis
Effective 2018-01-01 IFRS 7.24BDisclosure, Expiry date 2018-01-01 IFRS 7.22Disclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24ADisclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure, IFRS 7.24CDisclosure
Hedges [member]
member [default]
Effective 2018-01-01 IFRS 7.24BDisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Expiry date 2018-01-01 IFRS 7.22Disclosure, IFRS 7.24ADisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure
Fair value hedges [member]
member
Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 aDisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24ADisclosure, IFRS 7.24CDisclosure
Cash flow hedges [member]
member
Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 bDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24ADisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure
Hedges of net investment in foreign operations [member]
member
Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 cDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure, IFRS 7.24ADisclosure
Disclosure of detailed information about hedges [line items]
line items
Description of type of hedge
text
Expiry date 2018-01-01 IFRS 7.22 aDisclosure, Expiry date 2021-01-01 IFRS 7.22 aDisclosure
Description of financial instruments designated as hedging instruments
text
Expiry date 2018-01-01 IFRS 7.22 bDisclosure, Expiry date 2021-01-01 IFRS 7.22 bDisclosure
Financial instruments designated as hedging instruments, at fair value
X instant
Expiry date 2018-01-01 IFRS 7.22 bDisclosure, Expiry date 2021-01-01 IFRS 7.22 bDisclosure
Description of nature of risks being hedged
text
Expiry date 2018-01-01 IFRS 7.22 cDisclosure, Expiry date 2021-01-01 IFRS 7.22 cDisclosure
Description of periods when cash flows expected to occur
text
Expiry date 2018-01-01 IFRS 7.23 aDisclosure, Expiry date 2021-01-01 IFRS 7.23 aDisclosure
Description of periods when cash flows affect profit or loss
text
Expiry date 2018-01-01 IFRS 7.23 aDisclosure, Expiry date 2021-01-01 IFRS 7.23 aDisclosure
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
text
Effective 2018-01-01 IFRS 7.23FDisclosure, Expiry date 2018-01-01 IFRS 7.23 bDisclosure, Expiry date 2021-01-01 IFRS 7.23 bDisclosure, IFRS 7.23FDisclosure
Gains (losses) on hedging instrument, fair value hedges
X duration, credit
Expiry date 2018-01-01 IFRS 7.24 a (i)Disclosure, Expiry date 2021-01-01 IFRS 7.24 a (i)Disclosure
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
X duration, credit
Expiry date 2018-01-01 IFRS 7.24 a (ii)Disclosure, Expiry date 2021-01-01 IFRS 7.24 a (ii)Disclosure
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.24 bDisclosure, Expiry date 2021-01-01 IFRS 7.24 bDisclosure
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss
X duration, credit
Expiry date 2018-01-01 IFRS 7.24 cDisclosure, Expiry date 2021-01-01 IFRS 7.24 cDisclosure
Disclosure of general hedge accounting [text block]
text block
Effective 2018-01-01 IFRS 7 - Hedge accountingDisclosure, IFRS 7 - Hedge accountingDisclosure
Description of cross-reference to disclosures about hedge accounting presented outside financial statements
text
Effective 2018-01-01 IFRS 7.21BDisclosure, IFRS 7.21BDisclosure
Disclosure of risk management strategy related to hedge accounting [text block]
text block
Effective 2018-01-01 IFRS 7.22ADisclosure, IFRS 7.22ADisclosure
Disclosure of risk management strategy related to hedge accounting [abstract]
Disclosure of risk management strategy related to hedge accounting [table]
table
Effective 2018-01-01 IFRS 7.22ADisclosure, IFRS 7.22ADisclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Equity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Commodity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Prepayment risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Residual value risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Risk diversification effect [member]
member
IFRS 7.32Common practice
Disclosure of risk management strategy related to hedge accounting [line items]
line items
Explanation of risk management strategy related to hedge accounting [text block]
text block
Effective 2018-01-01 IFRS 7.22ADisclosure, IFRS 7.22ADisclosure
Description of hedging instruments used to hedge risk exposures and how they are used
text
Effective 2018-01-01 IFRS 7.22B aDisclosure, IFRS 7.22B aDisclosure
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness
text
Effective 2018-01-01 IFRS 7.22B bDisclosure, IFRS 7.22B bDisclosure
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
text
Effective 2018-01-01 IFRS 7.22B cDisclosure, IFRS 7.22B cDisclosure
Information about how entity determined risk component designated as hedged item [text block]
text block
Effective 2018-01-01 IFRS 7.22C aDisclosure, IFRS 7.22C aDisclosure
Information about how designated risk component relates to hedged item in its entirety [text block]
text block
Effective 2018-01-01 IFRS 7.22C bDisclosure, IFRS 7.22C bDisclosure
Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets
text
Effective 2018-01-01 IFRS 7.23C b (i)Disclosure, IFRS 7.23C b (i)Disclosure
Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets
text
Effective 2018-01-01 IFRS 7.23C b (ii)Disclosure, IFRS 7.23C b (ii)Disclosure
Indication of how frequently hedging relationships are discontinued and restarted
text
Effective 2018-01-01 IFRS 7.23C b (iii)Disclosure, IFRS 7.23C b (iii)Disclosure
Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes
text
Effective 2018-01-01 IFRS 7.24DDisclosure, IFRS 7.24DDisclosure
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]
text block
Effective 2018-01-01 IFRS 7.23ADisclosure, IFRS 7.23ADisclosure
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]
table
Effective 2018-01-01 IFRS 7.23ADisclosure, IFRS 7.23ADisclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Equity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Commodity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Prepayment risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Residual value risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Risk diversification effect [member]
member
IFRS 7.32Common practice
Hedging instruments [axis]
axis
Effective 2018-01-01 IFRS 7.23ADisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, IFRS 7.24ADisclosure, IFRS 7.23ADisclosure
Hedging instruments [member]
member [default]
Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.23ADisclosure, IFRS 7.24ADisclosure, IFRS 7.23ADisclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Not later than three months [member]
member
Expiry date 2018-01-01 IFRS 7.IG28 aExample, IAS 1.112 cCommon practice, 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 aExample
Not later than one month [member]
member
IFRS 7.B11 aExample, IFRS 7.B35 aExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.37 aExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.IG28 bExample, IFRS 7.B35 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.B35 dExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.37 aExample, IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.IG28 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 cExample
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.IG28 dExample, Expiry date 2021-01-01 IFRS 7.37 aExample
Later than one year and not later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, Expiry date 2019-01-01 IAS 17.56 a (ii)Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (ii)Disclosure
Later than one year and not later than three years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, IFRS 7.B35 eExample
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B35 fExample, IFRS 7.B11Example
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Later than five years and not later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than five years and not later than seven years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later than ten years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than ten years and not later than fifteen years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later than twenty years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than twenty years and not later than twenty-five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
line items
Nominal amount of hedging instrument
X.XX
Effective 2018-01-01 IFRS 7.24A dDisclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.24A dDisclosure, IFRS 7.23B aDisclosure
Average price of hedging instrument
X.XX
Effective 2018-01-01 IFRS 7.23B bDisclosure, IFRS 7.23B bDisclosure
Average rate of hedging instrument
X.XX
Effective 2018-01-01 IFRS 7.23B bDisclosure, IFRS 7.23B bDisclosure
Description of sources of hedge ineffectiveness expected to affect hedging relationship
text
Effective 2018-01-01 IFRS 7.23DDisclosure, IFRS 7.23DDisclosure
Description of sources of hedge ineffectiveness that emerged in hedging relationship
text
Effective 2018-01-01 IFRS 7.23EDisclosure, IFRS 7.23EDisclosure
Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship
text
Effective 2018-01-01 IFRS 7.23EDisclosure, IFRS 7.23EDisclosure
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
text
Effective 2018-01-01 IFRS 7.23FDisclosure, Expiry date 2018-01-01 IFRS 7.23 bDisclosure, Expiry date 2021-01-01 IFRS 7.23 bDisclosure, IFRS 7.23FDisclosure
Disclosure of detailed information about hedging instruments [text block]
text block
Effective 2018-01-01 IFRS 7.24ADisclosure, IFRS 7.24ADisclosure
Disclosure of detailed information about hedging instruments [abstract]
Disclosure of detailed information about hedging instruments [table]
table
Effective 2018-01-01 IFRS 7.24ADisclosure, IFRS 7.24ADisclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Equity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Commodity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Prepayment risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Residual value risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Risk diversification effect [member]
member
IFRS 7.32Common practice
Types of hedges [axis]
axis
Effective 2018-01-01 IFRS 7.24BDisclosure, Expiry date 2018-01-01 IFRS 7.22Disclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24ADisclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure, IFRS 7.24CDisclosure
Hedges [member]
member [default]
Effective 2018-01-01 IFRS 7.24BDisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Expiry date 2018-01-01 IFRS 7.22Disclosure, IFRS 7.24ADisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure
Fair value hedges [member]
member
Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 aDisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24ADisclosure, IFRS 7.24CDisclosure
Cash flow hedges [member]
member
Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 bDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24ADisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure
Hedges of net investment in foreign operations [member]
member
Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 cDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure, IFRS 7.24ADisclosure
Hedging instruments [axis]
axis
Effective 2018-01-01 IFRS 7.23ADisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, IFRS 7.24ADisclosure, IFRS 7.23ADisclosure
Hedging instruments [member]
member [default]
Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.23ADisclosure, IFRS 7.24ADisclosure, IFRS 7.23ADisclosure
Disclosure of detailed information about hedging instruments [line items]
line items
Hedging instrument, assets
X instant, debit
Effective 2018-01-01 IFRS 7.24A aDisclosure, IFRS 7.24A aDisclosure
Hedging instrument, liabilities
X instant, credit
Effective 2018-01-01 IFRS 7.24A aDisclosure, IFRS 7.24A aDisclosure
Description of line item in statement of financial position that includes hedging instrument
text
Effective 2018-01-01 IFRS 7.24A bDisclosure, IFRS 7.24A bDisclosure
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness
X duration, credit
Effective 2018-01-01 IFRS 7.24A cDisclosure, IFRS 7.24A cDisclosure
Nominal amount of hedging instrument
X.XX
Effective 2018-01-01 IFRS 7.24A dDisclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.24A dDisclosure, IFRS 7.23B aDisclosure
Disclosure of detailed information about hedged items [text block]
text block
Effective 2018-01-01 IFRS 7.24BDisclosure, IFRS 7.24BDisclosure
Disclosure of detailed information about hedged items [abstract]
Disclosure of detailed information about hedged items [table]
table
Effective 2018-01-01 IFRS 7.24BDisclosure, IFRS 7.24BDisclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Equity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Commodity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Prepayment risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Residual value risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Risk diversification effect [member]
member
IFRS 7.32Common practice
Types of hedges [axis]
axis
Effective 2018-01-01 IFRS 7.24BDisclosure, Expiry date 2018-01-01 IFRS 7.22Disclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24ADisclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure, IFRS 7.24CDisclosure
Hedges [member]
member [default]
Effective 2018-01-01 IFRS 7.24BDisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Expiry date 2018-01-01 IFRS 7.22Disclosure, IFRS 7.24ADisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure
Fair value hedges [member]
member
Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 aDisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24ADisclosure, IFRS 7.24CDisclosure
Cash flow hedges [member]
member
Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 bDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24ADisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure
Hedges of net investment in foreign operations [member]
member
Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 cDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure, IFRS 7.24ADisclosure
Hedged items [axis]
axis
Effective 2018-01-01 IFRS 7.24BDisclosure, IFRS 7.24BDisclosure
Hedged items [member]
member [default]
Effective 2018-01-01 IFRS 7.24BDisclosure, IFRS 7.24BDisclosure
Disclosure of detailed information about hedged items [line items]
line items
Hedged item, assets
X instant, debit
Effective 2018-01-01 IFRS 7.24B a (i)Disclosure, IFRS 7.24B a (i)Disclosure
Hedged item, liabilities
X instant, credit
Effective 2018-01-01 IFRS 7.24B a (i)Disclosure, IFRS 7.24B a (i)Disclosure
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets
X instant, debit
Effective 2018-01-01 IFRS 7.24B a (ii)Disclosure, IFRS 7.24B a (ii)Disclosure
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities
X instant, credit
Effective 2018-01-01 IFRS 7.24B a (ii)Disclosure, IFRS 7.24B a (ii)Disclosure
Description of line item in statement of financial position that includes hedged item
text
Effective 2018-01-01 IFRS 7.24B a (iii)Disclosure, IFRS 7.24B a (iii)Disclosure
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness
X duration, credit
Effective 2018-01-01 IFRS 7.24B a (iv)Disclosure, Effective 2018-01-01 IFRS 7.24B b (i)Disclosure, IFRS 7.24B b (i)Disclosure, IFRS 7.24B a (iv)Disclosure
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets
X instant, debit
Effective 2018-01-01 IFRS 7.24B a (v)Disclosure, IFRS 7.24B a (v)Disclosure
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities
X instant, credit
Effective 2018-01-01 IFRS 7.24B a (v)Disclosure, IFRS 7.24B a (v)Disclosure
Reserve of cash flow hedges, continuing hedges
X instant, credit
Effective 2018-01-01 IFRS 7.24B b (ii)Disclosure, IFRS 7.24B b (ii)Disclosure
Reserve of exchange differences on translation, continuing hedges
X instant, credit
Effective 2018-01-01 IFRS 7.24B b (ii)Disclosure, IFRS 7.24B b (ii)Disclosure
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied
X instant, credit
Effective 2018-01-01 IFRS 7.24B b (iii)Disclosure, IFRS 7.24B b (iii)Disclosure
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied
X instant, credit
Effective 2018-01-01 IFRS 7.24B b (iii)Disclosure, IFRS 7.24B b (iii)Disclosure
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]
text block
Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24CDisclosure
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]
table
Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24CDisclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Equity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Commodity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Prepayment risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Residual value risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Risk diversification effect [member]
member
IFRS 7.32Common practice
Types of hedges [axis]
axis
Effective 2018-01-01 IFRS 7.24BDisclosure, Expiry date 2018-01-01 IFRS 7.22Disclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24ADisclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure, IFRS 7.24CDisclosure
Hedges [member]
member [default]
Effective 2018-01-01 IFRS 7.24BDisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Expiry date 2018-01-01 IFRS 7.22Disclosure, IFRS 7.24ADisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure, Expiry date 2021-01-01 IFRS 7.22Disclosure
Fair value hedges [member]
member
Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 aDisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24ADisclosure, IFRS 7.24CDisclosure
Cash flow hedges [member]
member
Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 bDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24ADisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure
Hedges of net investment in foreign operations [member]
member
Effective 2018-01-01 IFRS 7.24BDisclosure, IAS 39.86 cDisclosure, Effective 2018-01-01 IFRS 7.24ADisclosure, Effective 2018-01-01 IFRS 7.24CDisclosure, IFRS 7.24BDisclosure, IFRS 7.24CDisclosure, IFRS 7.24ADisclosure
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
line items
Gain (loss) on hedge ineffectiveness [abstract]
Gain (loss) on hedge ineffectiveness recognised in profit or loss
X duration, credit
Effective 2018-01-01 IFRS 7.24C b (ii)Disclosure, Effective 2018-01-01 IFRS 7.24C a (i)Disclosure, IFRS 7.24C a (i)Disclosure, IFRS 7.24C b (ii)Disclosure
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income
X duration, credit
Effective 2018-01-01 IFRS 7.24C a (i)Disclosure, IFRS 7.24C a (i)Disclosure
Total gain (loss) on hedge ineffectiveness
X duration, credit
Effective 2018-01-01 IFRS 7.24C a (i)Disclosure, IFRS 7.24C a (i)Disclosure
Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness
text
Effective 2018-01-01 IFRS 7.24C a (ii)Disclosure, Effective 2018-01-01 IFRS 7.24C b (iii)Disclosure, IFRS 7.24C a (ii)Disclosure, IFRS 7.24C b (iii)Disclosure
Gains (losses) on cash flow hedges, net of tax
X duration, credit
IAS 1.91 aDisclosure, Effective 2018-01-01 IFRS 7.24C b (i)Disclosure, Expiry date 2018-01-01 IFRS 7.23 cDisclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, Expiry date 2021-01-01 IFRS 7.23 cDisclosure, IFRS 7.24C b (i)Disclosure, IFRS 7.24E aDisclosure
Gains (losses) on hedges of net investments in foreign operations, net of tax
X duration, credit
Effective 2018-01-01 IFRS 7.24E aDisclosure, IAS 1.91 aDisclosure, Effective 2018-01-01 IFRS 9.6.5.13 aDisclosure, Effective 2018-01-01 IFRS 7.24C b (i)Disclosure, IAS 39.102 aDisclosure, IFRS 9.6.5.13 aDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (i)Disclosure
Reclassification adjustments on cash flow hedges, net of tax
X duration, debit
Expiry date 2018-01-01 IFRS 7.23 dDisclosure, IAS 1.92Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, Expiry date 2021-01-01 IFRS 7.23 dDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax
X duration, debit
Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax
X duration, debit
Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure, IFRS 7.24E 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 7.24E aDisclosure, IAS 1.92Disclosure, IAS 39.102Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure, IFRS 9.6.5.14Disclosure
Description of line item in statement of comprehensive income that includes reclassification adjustments
text
Effective 2018-01-01 IFRS 7.24C b (v)Disclosure, IFRS 7.24C b (v)Disclosure
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 7.24C b (vi)Disclosure, IFRS 9.6.6.4Disclosure
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]
text block
Effective 2018-01-01 IFRS 7.24GDisclosure, IFRS 7.24GDisclosure
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]
table
Effective 2018-01-01 IFRS 7.24GDisclosure, IFRS 7.24GDisclosure
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]
axis
Effective 2018-01-01 IFRS 7.24GDisclosure, IFRS 7.24GDisclosure
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]
member [default]
Effective 2018-01-01 IFRS 7.24GDisclosure, IFRS 7.24GDisclosure
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]
line items
Reconciliation of nominal amount of credit derivative [abstract]
Credit derivative, nominal amount at beginning of period
X instant
Effective 2018-01-01 IFRS 7.24G aDisclosure, IFRS 7.24G aDisclosure
Changes in nominal amount of credit derivative [abstract]
Total increase (decrease) in credit derivative, nominal amount
X duration
Effective 2018-01-01 IFRS 7.24G aDisclosure, IFRS 7.24G aDisclosure
Credit derivative, nominal amount at end of period
X instant
Effective 2018-01-01 IFRS 7.24G aDisclosure, IFRS 7.24G aDisclosure
Reconciliation of fair value of credit derivative [abstract]
Credit derivative, fair value at beginning of period
X instant, debit
Effective 2018-01-01 IFRS 7.24G aDisclosure, IFRS 7.24G aDisclosure
Changes in fair value of credit derivative [abstract]
Total increase (decrease) in credit derivative, fair value
X duration, debit
Effective 2018-01-01 IFRS 7.24G aDisclosure, IFRS 7.24G aDisclosure
Credit derivative, fair value at end of period
X instant, debit
Effective 2018-01-01 IFRS 7.24G aDisclosure, IFRS 7.24G aDisclosure
Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk
X duration, credit
Effective 2018-01-01 IFRS 7.24G bDisclosure, IFRS 7.24G bDisclosure
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets
X instant, debit
Effective 2018-01-01 IFRS 7.24G cDisclosure, IFRS 7.24G cDisclosure
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities
X instant, credit
Effective 2018-01-01 IFRS 7.24G cDisclosure, IFRS 7.24G cDisclosure
Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk
X instant
Effective 2018-01-01 IFRS 7.24G cDisclosure, IFRS 7.24G cDisclosure
Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]
text block
Expiry date 2021-01-01 IFRS 7.30Disclosure
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably
text
Expiry date 2021-01-01 IFRS 7.30 aDisclosure
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
text
Expiry date 2021-01-01 IFRS 7.30 bDisclosure
Information about market for financial instruments
text
Expiry date 2021-01-01 IFRS 7.30 cDisclosure
Information about whether and how entity intends to dispose of financial instruments
text
Expiry date 2021-01-01 IFRS 7.30 dDisclosure
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
text
Expiry date 2021-01-01 IFRS 7.30 eDisclosure
Financial instruments whose fair value previously could not be reliably measured at time of derecognition
X instant
Expiry date 2021-01-01 IFRS 7.30 eDisclosure
Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured
X duration, credit
Expiry date 2021-01-01 IFRS 7.30 eDisclosure
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments
text
IFRS 7.B6Disclosure
Disclosure of nature and extent of risks arising from financial instruments [text block]
text block
IFRS 7.31Disclosure
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Disclosure of nature and extent of risks arising from financial instruments [table]
table
IFRS 7.34Disclosure, IFRS 7.33Disclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Equity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Commodity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Prepayment risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Residual value risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Risk diversification effect [member]
member
IFRS 7.32Common practice
Disclosure of nature and extent of risks arising from financial instruments [line items]
line items
Description of exposure to risk
text
IFRS 7.33 aDisclosure
Description of objectives, policies and processes for managing risk
text
IFRS 7.33 bDisclosure
Methods used to measure risk
text
IFRS 7.33 bDisclosure
Description of changes in exposure to risk
text
IFRS 7.33 cDisclosure
Description of changes in objectives, policies and processes for managing risk
text
IFRS 7.33 cDisclosure
Description of changes in methods used to measure risk
text
IFRS 7.33 cDisclosure
Summary quantitative data about entity's exposure to risk [text block]
text block
IFRS 7.34 aDisclosure
Description of concentrations of risk
text
IFRS 7.34 cDisclosure
Description of how management determines concentrations
text
IFRS 7.B8 aDisclosure
Description of shared characteristic for concentration
text
IFRS 7.B8 bDisclosure
Risk exposure associated with instruments sharing characteristic
X instant
IFRS 7.B8 cDisclosure
Additional information about entity exposure to risk
text
IFRS 7.35Disclosure
Sensitivity analysis for types of market risk [text block]
text block
IFRS 7.40 aDisclosure
Disclosure of credit risk [text block]
text block
IAS 1.10 eCommon practice, Effective 2018-01-01 IFRS 7 - Credit riskDisclosure, IFRS 7 - Credit riskDisclosure
Description of cross-reference to disclosures about credit risk presented outside financial statements
text
Effective 2018-01-01 IFRS 7.35CDisclosure, IFRS 7.35CDisclosure
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]
text block
Effective 2018-01-01 IFRS 7.35FDisclosure, IFRS 7.35FDisclosure
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition
text
Effective 2018-01-01 IFRS 7.35F aDisclosure, IFRS 7.35F aDisclosure
Information about entity's definitions of default
text
Effective 2018-01-01 IFRS 7.35F bDisclosure, IFRS 7.35F bDisclosure
Information on how instruments were grouped if expected credit losses were measured on collective basis
text
Effective 2018-01-01 IFRS 7.35F cDisclosure, IFRS 7.35F cDisclosure
Information on how entity determined that financial assets are credit-impaired financial assets
text
Effective 2018-01-01 IFRS 7.35F dDisclosure, IFRS 7.35F dDisclosure
Information on entity's write-off policy
text
Effective 2018-01-01 IFRS 7.35F eDisclosure, IFRS 7.35F eDisclosure
Information on how requirements for modification of contractual cash flows of financial assets have been applied
text
Effective 2018-01-01 IFRS 7.35F fDisclosure, IFRS 7.35F fDisclosure
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]
text block
Effective 2018-01-01 IFRS 7.35GDisclosure, IFRS 7.35GDisclosure
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses
text
Effective 2018-01-01 IFRS 7.35G a (i)Disclosure, IFRS 7.35G a (i)Disclosure
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition
text
Effective 2018-01-01 IFRS 7.35G a (ii)Disclosure, IFRS 7.35G a (ii)Disclosure
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset
text
Effective 2018-01-01 IFRS 7.35G a (iii)Disclosure, IFRS 7.35G a (iii)Disclosure
Description of how forward-looking information has been incorporated into determination of expected credit losses
text
Effective 2018-01-01 IFRS 7.35G bDisclosure, IFRS 7.35G bDisclosure
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes
text
Effective 2018-01-01 IFRS 7.35G cDisclosure, IFRS 7.35G cDisclosure
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]
text block
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]
table
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure
Classes of financial instruments [axis]
axis
Effective 2018-01-01 IFRS 7.35KDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.36Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35KDisclosure, IFRS 7.35MDisclosure
Financial instruments, class [member]
member [default]
Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.36Disclosure, Effective 2018-01-01 IFRS 7.35KDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35KDisclosure
Loan commitments [member]
member
Effective 2018-01-01 IFRS 7.B8EDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.B8EDisclosure, IFRS 7.35MDisclosure
Financial guarantee contracts [member]
member
Effective 2018-01-01 IFRS 7.B8EDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.B8EDisclosure
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Contract assets [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample
Lease receivables [member]
member
Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35M b (iii)Disclosure, IFRS 7.35NExample
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Type of measurement of expected credit losses [axis]
axis
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Type of measurement of expected credit losses [member]
member [default]
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
12-month expected credit losses [member]
member
Effective 2018-01-01 IFRS 7.35H aDisclosure, Effective 2018-01-01 IFRS 7.35M aDisclosure, IFRS 7.35M aDisclosure, IFRS 7.35H aDisclosure
Lifetime expected credit losses [member]
member
Effective 2018-01-01 IFRS 7.35M bDisclosure, Effective 2018-01-01 IFRS 7.35H bDisclosure, IFRS 7.35H bDisclosure, IFRS 7.35M bDisclosure
Method of assessment of expected credit losses [axis]
axis
Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.35HExample, IFRS 7.35IExample, IFRS 7.IG20BExample
Method of assessment of expected credit losses [member]
member [default]
Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35IExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Expected credit losses individually assessed [member]
member
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35HExample, IFRS 7.35IExample, IFRS 7.IG20BExample
Expected credit losses collectively assessed [member]
member
Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.35HExample, IFRS 7.IG20BExample, IFRS 7.35IExample
Credit impairment of financial instruments [axis]
axis
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Credit impairment of financial instruments [member]
member [default]
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Financial instruments not credit-impaired [member]
member
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Financial instruments credit-impaired [member]
member
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Financial instruments purchased or originated credit-impaired [member]
member
Effective 2018-01-01 IFRS 7.35H cDisclosure, Effective 2018-01-01 IFRS 7.35M cDisclosure, IFRS 7.35M cDisclosure, IFRS 7.35H cDisclosure
Financial instruments credit-impaired after purchase or origination [member]
member
Effective 2018-01-01 IFRS 7.35M b (ii)Disclosure, Effective 2018-01-01 IFRS 7.35H b (ii)Disclosure, IFRS 7.35M b (ii)Disclosure, IFRS 7.35H b (ii)Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
line items
Financial assets at beginning of period
X instant, debit
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.35NExample, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Increase (decrease) in financial assets [abstract]
Increase (decrease) through transfers, financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35I dExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35I dExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Decrease through derecognition, financial assets
(X) duration, credit
Effective 2018-01-01 IFRS 7.35I cExample, Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35I cExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Increase through origination or purchase, financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.35I aExample, IFRS 7.35I aExample, IFRS 7.IG20BExample, IFRS 7.35HExample
Decrease through write-off, financial assets
(X) duration, credit
Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35I cExample, IFRS 7.IG20BExample, IFRS 7.35HExample, IFRS 7.35I cExample
Increase (decrease) through changes in models or risk parameters, financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.IG20BExample, IFRS 7.35HExample
Increase (decrease) through modification of contractual cash flows, financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.35I bExample, IFRS 7.35I bExample
Increase (decrease) through foreign exchange and other movements, financial assets [abstract]
Increase (decrease) through foreign exchange, financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.IG20BExample, IFRS 7.35HExample
Increase (decrease) through other movements, financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35IExample, IFRS 7.35IExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Total increase (decrease) through foreign exchange and other movements, financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Total increase (decrease) in financial assets
X duration, debit
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure
Financial assets at end of period
X instant, debit
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.35NExample, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period
X instant, credit
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure, IFRS 7.35IDisclosure
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts
X duration, credit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.35I dExample, IFRS 7.35HExample, IFRS 7.35I dExample, IFRS 7.IG20BExample
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts
(X) duration, debit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.35I cExample, IFRS 7.35HExample, IFRS 7.IG20BExample, IFRS 7.35I cExample
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts
X duration, credit
Effective 2018-01-01 IFRS 7.35I aExample, Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.35HExample, IFRS 7.35I aExample, IFRS 7.IG20BExample
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts
X duration, credit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts
X duration, credit
Effective 2018-01-01 IFRS 7.35I bExample, IFRS 7.35I bExample
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts
X duration, credit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts
X duration, credit
Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.35IExample, IFRS 7.IG20BExample, IFRS 7.35HExample
Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts
X duration, credit
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts
X duration, credit
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Exposure to credit risk on loan commitments and financial guarantee contracts at end of period
X instant, credit
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure, IFRS 7.35IDisclosure
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised
X duration, credit
Effective 2018-01-01 IFRS 7.35H cDisclosure, IFRS 7.35H cDisclosure
Explanation of reasons for changes in loss allowance for financial instruments
text
Effective 2018-01-01 IFRS 7.B8DExample, IFRS 7.B8DExample
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance
text
Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification
X duration, debit
Effective 2018-01-01 IFRS 7.35J aDisclosure, IFRS 7.35J aDisclosure
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)
X duration, credit
Effective 2018-01-01 IFRS 7.35J aDisclosure, IFRS 7.35J aDisclosure
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount
X instant, debit
Effective 2018-01-01 IFRS 7.35J bDisclosure, IFRS 7.35J bDisclosure
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding
X instant, debit
Effective 2018-01-01 IFRS 7.35LDisclosure, IFRS 7.35LDisclosure
Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group
text
Effective 2018-01-01 IFRS 7.B8HDisclosure, IFRS 7.B8HDisclosure
Disclosure of credit risk exposure [text block]
text block
Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure
Disclosure of credit risk exposure [abstract]
Disclosure of credit risk exposure [table]
table
Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure
External credit grades [axis]
axis
Effective 2018-01-01 IFRS 7.IG20CExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Entity's total for external credit grades [member]
member [default]
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
External credit grades [member]
member
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Internal credit grades [axis]
axis
Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.35MExample
Entity's total for internal credit grades [member]
member [default]
Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.35MExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample
Internal credit grades [member]
member
Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
Probability of default [axis]
axis
Effective 2018-01-01 IFRS 7.35MExample, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Entity's total for probability of default [member]
member [default]
Effective 2018-01-01 IFRS 7.IG20CExample, Effective 2018-01-01 IFRS 7.35MExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Probability of default [member]
member
Effective 2018-01-01 IFRS 7.35MExample, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Classes of financial instruments [axis]
axis
Effective 2018-01-01 IFRS 7.35KDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.36Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35KDisclosure, IFRS 7.35MDisclosure
Financial instruments, class [member]
member [default]
Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.36Disclosure, Effective 2018-01-01 IFRS 7.35KDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35KDisclosure
Loan commitments [member]
member
Effective 2018-01-01 IFRS 7.B8EDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.B8EDisclosure, IFRS 7.35MDisclosure
Financial guarantee contracts [member]
member
Effective 2018-01-01 IFRS 7.B8EDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.B8EDisclosure
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Contract assets [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample
Lease receivables [member]
member
Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35M b (iii)Disclosure, IFRS 7.35NExample
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Type of measurement of expected credit losses [axis]
axis
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Type of measurement of expected credit losses [member]
member [default]
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
12-month expected credit losses [member]
member
Effective 2018-01-01 IFRS 7.35H aDisclosure, Effective 2018-01-01 IFRS 7.35M aDisclosure, IFRS 7.35M aDisclosure, IFRS 7.35H aDisclosure
Lifetime expected credit losses [member]
member
Effective 2018-01-01 IFRS 7.35M bDisclosure, Effective 2018-01-01 IFRS 7.35H bDisclosure, IFRS 7.35H bDisclosure, IFRS 7.35M bDisclosure
Method of assessment of expected credit losses [axis]
axis
Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.35HExample, IFRS 7.35IExample, IFRS 7.IG20BExample
Method of assessment of expected credit losses [member]
member [default]
Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35IExample, IFRS 7.35HExample, IFRS 7.IG20BExample
Expected credit losses individually assessed [member]
member
Effective 2018-01-01 IFRS 7.IG20BExample, Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.35HExample, IFRS 7.35HExample, IFRS 7.35IExample, IFRS 7.IG20BExample
Expected credit losses collectively assessed [member]
member
Effective 2018-01-01 IFRS 7.35HExample, Effective 2018-01-01 IFRS 7.35IExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.35HExample, IFRS 7.IG20BExample, IFRS 7.35IExample
Credit impairment of financial instruments [axis]
axis
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Credit impairment of financial instruments [member]
member [default]
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Financial instruments not credit-impaired [member]
member
Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Financial instruments credit-impaired [member]
member
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure
Financial instruments purchased or originated credit-impaired [member]
member
Effective 2018-01-01 IFRS 7.35H cDisclosure, Effective 2018-01-01 IFRS 7.35M cDisclosure, IFRS 7.35M cDisclosure, IFRS 7.35H cDisclosure
Financial instruments credit-impaired after purchase or origination [member]
member
Effective 2018-01-01 IFRS 7.35M b (ii)Disclosure, Effective 2018-01-01 IFRS 7.35H b (ii)Disclosure, IFRS 7.35M b (ii)Disclosure, IFRS 7.35H b (ii)Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Disclosure of credit risk exposure [line items]
line items
Financial assets
X instant, debit
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.35NExample, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Exposure to credit risk on loan commitments and financial guarantee contracts
X instant, credit
Effective 2018-01-01 IFRS 7.35MDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, IFRS 7.35MDisclosure, IFRS 7.35IDisclosure
Disclosure of provision matrix [text block]
text block
Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.35NExample
Disclosure of provision matrix [abstract]
Disclosure of provision matrix [table]
table
Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.35NExample
Classes of financial instruments [axis]
axis
Effective 2018-01-01 IFRS 7.35KDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.36Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35KDisclosure, IFRS 7.35MDisclosure
Financial instruments, class [member]
member [default]
Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.36Disclosure, Effective 2018-01-01 IFRS 7.35KDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IFRS 7.35MDisclosure, IFRS 7.35HDisclosure, IFRS 7.35KDisclosure
Loan commitments [member]
member
Effective 2018-01-01 IFRS 7.B8EDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.B8EDisclosure, IFRS 7.35MDisclosure
Financial guarantee contracts [member]
member
Effective 2018-01-01 IFRS 7.B8EDisclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.B8EDisclosure
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Contract assets [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample
Lease receivables [member]
member
Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35M b (iii)Disclosure, IFRS 7.35NExample
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Past due status [axis]
axis
Expiry date 2018-01-01 IFRS 7.37Common practice, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37Common practice, IFRS 7.35NExample
Past due status [member]
member [default]
Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2018-01-01 IFRS 7.37Common practice, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37Common practice
Current [member]
member
Effective 2018-01-01 IFRS 7.IG20DExample, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2018-01-01 IFRS 7.37Common practice, Expiry date 2021-01-01 IFRS 7.37Common practice, IFRS 7.IG20DExample, IFRS 7.35NExample
Later than one month and not later than two months [member]
member
IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.IG20DExample, Expiry date 2018-01-01 IFRS 7.37Common practice, IFRS 7.IG20DExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37Common practice
Later than two months and not later than three months [member]
member
IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.IG20DExample, Expiry date 2018-01-01 IFRS 7.37Common practice, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.IG20DExample, Expiry date 2021-01-01 IFRS 7.37Common practice, IFRS 7.35NExample
Later than three months [member]
member
Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2018-01-01 IFRS 7.37Common practice, Effective 2018-01-01 IFRS 7.IG20DExample, IFRS 7.35NExample, IFRS 7.IG20DExample, Expiry date 2021-01-01 IFRS 7.37Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Disclosure of provision matrix [line items]
line items
Financial assets
X instant, debit
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.35NExample, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Expected credit loss rate
X.XX
Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.IG20DExample, IFRS 7.IG20DExample, IFRS 7.35NExample
Disclosure of financial assets that are either past due or impaired [text block]
text block
Expiry date 2018-01-01 IFRS 7.37Disclosure, Expiry date 2021-01-01 IFRS 7.37Disclosure
Disclosure of financial assets that are either past due or impaired [abstract]
Disclosure of financial assets that are either past due or impaired [table]
table
Expiry date 2018-01-01 IFRS 7.37Disclosure, Expiry date 2021-01-01 IFRS 7.37Disclosure
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Derivatives [member]
member
IFRS 13.94Example, IFRS 13.IE60Example, IFRS 7.6Example, IFRS 7.IG40BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Currency swap contract [member]
member
IAS 1.112 cCommon practice
Interest rate swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Impairment of financial assets [axis]
axis
Expiry date 2018-01-01 IFRS 7.37Disclosure, Expiry date 2021-01-01 IFRS 7.37Disclosure
Entity's total for impairment of financial assets [member]
member [default]
Expiry date 2018-01-01 IFRS 7.37Disclosure, Expiry date 2021-01-01 IFRS 7.37Disclosure
Financial assets neither past due nor impaired [member]
member
Expiry date 2018-01-01 IFRS 7.37Common practice, Expiry date 2021-01-01 IFRS 7.37Common practice
Financial assets past due but not impaired [member]
member
Expiry date 2018-01-01 IFRS 7.37 aDisclosure, Expiry date 2021-01-01 IFRS 7.37 aDisclosure
Financial assets impaired [member]
member
Expiry date 2018-01-01 IFRS 7.37Common practice, Expiry date 2021-01-01 IFRS 7.37Common practice
Financial assets individually assessed for credit losses [member]
member
Expiry date 2018-01-01 IFRS 7.37 bDisclosure, Expiry date 2021-01-01 IFRS 7.37 bDisclosure
Financial assets collectively assessed for credit losses [member]
member
Expiry date 2018-01-01 IFRS 7.37Common practice, Expiry date 2021-01-01 IFRS 7.37Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Past due status [axis]
axis
Expiry date 2018-01-01 IFRS 7.37Common practice, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37Common practice, IFRS 7.35NExample
Past due status [member]
member [default]
Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2018-01-01 IFRS 7.37Common practice, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37Common practice
Current [member]
member
Effective 2018-01-01 IFRS 7.IG20DExample, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2018-01-01 IFRS 7.37Common practice, Expiry date 2021-01-01 IFRS 7.37Common practice, IFRS 7.IG20DExample, IFRS 7.35NExample
Later than one month and not later than two months [member]
member
IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.IG20DExample, Expiry date 2018-01-01 IFRS 7.37Common practice, IFRS 7.IG20DExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37Common practice
Later than two months and not later than three months [member]
member
IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.IG20DExample, Expiry date 2018-01-01 IFRS 7.37Common practice, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.IG20DExample, Expiry date 2021-01-01 IFRS 7.37Common practice, IFRS 7.35NExample
Later than three months [member]
member
Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2018-01-01 IFRS 7.37Common practice, Effective 2018-01-01 IFRS 7.IG20DExample, IFRS 7.35NExample, IFRS 7.IG20DExample, Expiry date 2021-01-01 IFRS 7.37Common practice
Disclosure of financial assets that are either past due or impaired [line items]
line items
Financial assets
X instant, debit
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.35NExample, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Analysis of age of financial assets that are past due but not impaired [text block]
text block
Expiry date 2018-01-01 IFRS 7.37 aDisclosure, Expiry date 2021-01-01 IFRS 7.37 aDisclosure
Analysis of financial assets that are individually determined to be impaired [text block]
text block
Expiry date 2018-01-01 IFRS 7.37 bDisclosure, Expiry date 2021-01-01 IFRS 7.37 bDisclosure
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired
text
Expiry date 2018-01-01 IFRS 7.IG29 cExample, Expiry date 2018-01-01 IFRS 7.37 bExample, Expiry date 2021-01-01 IFRS 7.IG29 cExample, Expiry date 2021-01-01 IFRS 7.37 bExample
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements
X instant, debit
Expiry date 2018-01-01 IFRS 7.37 bExample, Expiry date 2018-01-01 IFRS 7.IG29 cExample, Expiry date 2021-01-01 IFRS 7.IG29 cExample, Expiry date 2021-01-01 IFRS 7.37 bExample
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
text
IFRS 7.38 aDisclosure
Assets obtained by taking possession of collateral or calling on other credit enhancements
X instant, debit
IFRS 7.38 aDisclosure
Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]
text block
IFRS 7.38 bDisclosure
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
text block
IFRS 7.39 aDisclosure
Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
Disclosure of maturity analysis for non-derivative financial liabilities [table]
table
IFRS 7.39 aDisclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Not later than three months [member]
member
Expiry date 2018-01-01 IFRS 7.IG28 aExample, IAS 1.112 cCommon practice, 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 aExample
Not later than one month [member]
member
IFRS 7.B11 aExample, IFRS 7.B35 aExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.37 aExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.IG28 bExample, IFRS 7.B35 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.B35 dExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.37 aExample, IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.IG28 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 cExample
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.IG28 dExample, Expiry date 2021-01-01 IFRS 7.37 aExample
Later than one year and not later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, Expiry date 2019-01-01 IAS 17.56 a (ii)Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (ii)Disclosure
Later than one year and not later than three years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, IFRS 7.B35 eExample
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B35 fExample, IFRS 7.B11Example
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Later than five years and not later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than five years and not later than seven years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later than ten years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than ten years and not later than fifteen years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later than twenty years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than twenty years and not later than twenty-five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
line items
Non-derivative financial liabilities, undiscounted cash flows
X instant, credit
IFRS 7.39 aDisclosure
Gross finance lease obligations
X instant, credit
Expiry date 2019-01-01 IFRS 7.B11D aExample
Gross lease liabilities
X instant, credit
Effective 2019-01-01 IFRS 7.B11D aExample, Effective 2019-01-01 IFRS 16.58Disclosure
Bank borrowings, undiscounted cash flows
X instant, credit
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11DExample
Trade and other payables, undiscounted cash flows
X instant, credit
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11DExample
Bonds issued, undiscounted cash flows
X instant, credit
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11DExample
Disclosure of maturity analysis for derivative financial liabilities [text block]
text block
IFRS 7.39 bDisclosure
Disclosure of maturity analysis for derivative financial liabilities [abstract]
Disclosure of maturity analysis for derivative financial liabilities [table]
table
IFRS 7.39 bDisclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Not later than three months [member]
member
Expiry date 2018-01-01 IFRS 7.IG28 aExample, IAS 1.112 cCommon practice, 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 aExample
Not later than one month [member]
member
IFRS 7.B11 aExample, IFRS 7.B35 aExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.37 aExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.IG28 bExample, IFRS 7.B35 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.B35 dExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.37 aExample, IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.IG28 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 cExample
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.IG28 dExample, Expiry date 2021-01-01 IFRS 7.37 aExample
Later than one year and not later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, Expiry date 2019-01-01 IAS 17.56 a (ii)Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (ii)Disclosure
Later than one year and not later than three years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, IFRS 7.B35 eExample
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B35 fExample, IFRS 7.B11Example
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Later than five years and not later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than five years and not later than seven years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later than ten years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than ten years and not later than fifteen years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later than twenty years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than twenty years and not later than twenty-five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Disclosure of maturity analysis for derivative financial liabilities [line items]
line items
Derivative financial liabilities, undiscounted cash flows
X instant, credit
IFRS 7.39 bDisclosure
Prices specified in forward agreements to purchase financial assets for cash
X instant, credit
IFRS 7.B11D bExample
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged
X instant, credit
IFRS 7.B11D cExample
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged
X instant, credit
IFRS 7.B11D dExample
Gross loan commitments
X instant, credit
IFRS 7.B11D eExample
Disclosure of how entity manages liquidity risk [text block]
text block
IFRS 7.39 cDisclosure
Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]
text block
IFRS 7.B11EDisclosure
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]
table
IFRS 7.B11EDisclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Not later than three months [member]
member
Expiry date 2018-01-01 IFRS 7.IG28 aExample, IAS 1.112 cCommon practice, 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 aExample
Not later than one month [member]
member
IFRS 7.B11 aExample, IFRS 7.B35 aExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.37 aExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.IG28 bExample, IFRS 7.B35 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.B35 dExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.37 aExample, IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.IG28 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 cExample
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.IG28 dExample, Expiry date 2021-01-01 IFRS 7.37 aExample
Later than one year and not later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, Expiry date 2019-01-01 IAS 17.56 a (ii)Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (ii)Disclosure
Later than one year and not later than three years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, IFRS 7.B35 eExample
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B35 fExample, IFRS 7.B11Example
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Later than five years and not later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than five years and not later than seven years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later than ten years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than ten years and not later than fifteen years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later than twenty years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than twenty years and not later than twenty-five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
line items
Financial assets held for managing liquidity risk
X instant, debit
IFRS 7.B11EDisclosure
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]
table
IFRS 7.B11EDisclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
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.IG28 dExample, Expiry date 2021-01-01 IFRS 7.37 aExample
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than ten years and not later than fifteen years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later than twenty years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than twenty years and not later than twenty-five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than five years and not later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than seven years and not later than ten years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than five years and not later than seven years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than one year and not later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, Expiry date 2019-01-01 IAS 17.56 a (ii)Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (ii)Disclosure
Later than one year and not later than three years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, IFRS 7.B35 eExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than three years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B35 fExample, IFRS 7.B11Example
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Not later than three months [member]
member
Expiry date 2018-01-01 IFRS 7.IG28 aExample, IAS 1.112 cCommon practice, 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 aExample
Not later than one month [member]
member
IFRS 7.B11 aExample, IFRS 7.B35 aExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than six months and not later than one year [member]
member
IFRS 7.B35 dExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.37 aExample, IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.IG28 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.37 aExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.IG28 bExample, IFRS 7.B35 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 bExample
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
line items
Financial assets held for managing liquidity risk
X instant, debit
IFRS 7.B11EDisclosure
Disclosure of financial instruments by type of interest rate [text block]
text block
IFRS 7.39Common practice
Disclosure of financial instruments by type of interest rate [abstract]
Disclosure of financial instruments by type of interest rate [table]
table
IFRS 7.39Common practice
Types of interest rates [axis]
axis
IFRS 7.39Common practice
Interest rate types [member]
member [default]
IFRS 7.39Common practice
Floating interest rate [member]
member
IFRS 7.39Common practice
Fixed interest rate [member]
member
IFRS 7.39Common practice
Disclosure of financial instruments by type of interest rate [line items]
line items
Financial assets
X instant, debit
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.25Disclosure, Effective 2018-01-01 IFRS 7.35MDisclosure, IFRS 7.35MDisclosure, IFRS 7.35NExample, IFRS 7.35HDisclosure, IFRS 7.35IDisclosure
Financial liabilities
X instant, credit
IFRS 7.25Disclosure
Disclosure of detailed information about borrowings [text block]
text block
IFRS 7.7Common practice
Disclosure of detailed information about borrowings [abstract]
Disclosure of detailed information about borrowings [table]
table
IFRS 7.7Common practice
Borrowings by name [axis]
axis
IFRS 7.7Common practice
Borrowings by name [member]
member [default]
IFRS 7.7Common practice
Types of interest rates [axis]
axis
IFRS 7.39Common practice
Interest rate types [member]
member [default]
IFRS 7.39Common practice
Floating interest rate [member]
member
IFRS 7.39Common practice
Fixed interest rate [member]
member
IFRS 7.39Common practice
Range [axis]
axis
IFRS 14.33 bDisclosure, IFRS 7.7Common practice, IFRS 13.B6Example, IFRS 13.IE63Example, IFRS 2.45 dDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Ranges [member]
member [default]
IFRS 7.7Common practice, IFRS 2.45 dDisclosure, IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
member
IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.IE63Example, IFRS 14.33 bDisclosure, IFRS 2.45 dDisclosure, IFRS 13.B6Example
Weighted average [member]
member
IFRS 13.IE63Example, IFRS 14.33 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.B6Example, IFRS 7.7Common practice
Top of range [member]
member
IFRS 14.33 bDisclosure, IFRS 13.B6Example, IFRS 7.7Common practice, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 2.45 dDisclosure
Disclosure of detailed information about borrowings [line items]
line items
Borrowings
X instant, credit
IAS 1.55Common practice
Notional amount
X instant
IAS 1.112 cCommon practice
Borrowings, interest rate
X.XX
IFRS 7.7Common practice
Borrowings, interest rate basis
text
IFRS 7.7Common practice
Borrowings, adjustment to interest rate basis
X.XX
IFRS 7.7Common practice
Borrowings, maturity
text
IFRS 7.7Common practice
Borrowings, original currency
text
IFRS 7.7Common practice
Description of methods and assumptions used in preparing sensitivity analysis
text
IFRS 7.40 bDisclosure
Description of changes in methods and assumptions used in preparing sensitivity analysis
text
IFRS 7.40 cDisclosure
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis
text
IFRS 7.40 cDisclosure
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables
text
IFRS 7.41 aDisclosure
Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved
text
IFRS 7.41 bDisclosure
Value at risk
X instant
IFRS 7.41Common practice
Description of fact and reason why sensitivity analyses are unrepresentative
text
IFRS 7.42Disclosure
Disclosure of transfers of financial assets [text block]
text block
IFRS 7 - Transfers of financial assetsDisclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
text block
IFRS 7.42DDisclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
table
IFRS 7.42DDisclosure
Transferred financial assets that are not derecognised in their entirety [axis]
axis
IFRS 7.42DDisclosure
Transferred financial assets that are not derecognised in their entirety [member]
member [default]
IFRS 7.42DDisclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
line items
Description of nature of transferred financial assets that are not derecognised in their entirety
text
IFRS 7.42D aDisclosure
Description of nature of risks and rewards of ownership to which entity is exposed
text
IFRS 7.42D bDisclosure
Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities
text
IFRS 7.42D cDisclosure
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
Fair value of transferred financial assets that are not derecognised in their entirety
X instant, debit
IFRS 7.42D dDisclosure
Fair value of associated financial liabilities
(X) instant, credit
IFRS 7.42D dDisclosure
Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
X instant, debit
IFRS 7.42D dDisclosure
Assets that entity continues to recognise
X instant, debit
IFRS 7.42D eDisclosure
Associated liabilities that entity continues to recognise
X instant, credit
IFRS 7.42D eDisclosure
Original assets before transfer
X instant, debit
IFRS 7.42D fDisclosure
Assets that entity continues to recognise to extent of continuing involvement
X instant, debit
IFRS 7.42D fDisclosure
Associated liabilities that entity continues to recognise to extent of continuing involvement
X instant, credit
IFRS 7.42D fDisclosure
Disclosure of continuing involvement in derecognised financial assets [text block]
text block
IFRS 7.42GDisclosure, IFRS 7.42EDisclosure
Disclosure of continuing involvement in derecognised financial assets [abstract]
Disclosure of continuing involvement in derecognised financial assets [table]
table
IFRS 7.42GDisclosure, IFRS 7.42EDisclosure
Continuing involvement in derecognised financial assets by type of instrument [axis]
axis
IFRS 7.B33Example
Types of instrument [member]
member [default]
IFRS 7.B33Example
Written put options [member]
member
IFRS 7.IG40BExample, IFRS 7.B33Example
Purchased call options [member]
member
IFRS 7.IG40BExample, IFRS 7.B33Example
Guarantees [member]
member
IFRS 7.B33Example
Continuing involvement in derecognised financial assets by type of transfer [axis]
axis
IFRS 7.B33Example
Types of transfer [member]
member [default]
IFRS 7.B33Example
Securities lending [member]
member
IFRS 7.IG40BExample, IFRS 7.B33Example
Factoring of receivables [member]
member
IFRS 7.B33Example
Securitisations [member]
member
IFRS 7.B33Example
Disclosure of continuing involvement in derecognised financial assets [line items]
line items
Recognised assets representing continuing involvement in derecognised financial assets
X instant, debit
IFRS 7.42E aDisclosure
Recognised liabilities representing continuing involvement in derecognised financial assets
X instant, credit
IFRS 7.42E aDisclosure
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets
text
IFRS 7.42E aDisclosure
Fair value of assets representing continuing involvement in derecognised financial assets
X instant, debit
IFRS 7.42E bDisclosure
Fair value of liabilities representing continuing involvement in derecognised financial assets
X instant, credit
IFRS 7.42E bDisclosure
Maximum exposure to loss from continuing involvement
X instant
IFRS 7.42E cDisclosure
Information about how maximum exposure to loss from continuing involvement is determined
text
IFRS 7.42E cDisclosure
Undiscounted cash outflow required to repurchase derecognised financial assets
X instant, credit
IFRS 7.42E dDisclosure
Other amounts payable to transferee in respect of transferred assets
X instant, credit
IFRS 7.42E dDisclosure
Qualitative information about continuing involvement in derecognised financial assets
text
IFRS 7.42E fDisclosure
Gain (loss) of derecognised financial assets at date of transfer
X duration, credit
IFRS 7.42G aDisclosure
Income from continuing involvement in derecognised financial assets
X duration, credit
IFRS 7.42G bDisclosure
Income from continuing involvement in derecognised financial assets cumulatively recognised
X instant, credit
IFRS 7.42G bDisclosure
Expense from continuing involvement in derecognised financial assets
X duration, debit
IFRS 7.42G bDisclosure
Expense from continuing involvement in derecognised financial assets cumulatively recognised
X instant, debit
IFRS 7.42G bDisclosure
Explanation when greatest transfer activity took place
text
IFRS 7.42G c (i)Disclosure
Gain (loss) from transfer activity during period representing greatest transfer activity
X duration, credit
IFRS 7.42G c (ii)Disclosure
Proceeds from transfer activity during period representing greatest transfer activity
X duration, debit
IFRS 7.42G c (iii)Disclosure
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]
text block
IFRS 7.42E eDisclosure
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]
table
IFRS 7.42E eDisclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Not later than three months [member]
member
Expiry date 2018-01-01 IFRS 7.IG28 aExample, IAS 1.112 cCommon practice, 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 aExample
Not later than one month [member]
member
IFRS 7.B11 aExample, IFRS 7.B35 aExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than one month and not later than three months [member]
member
IFRS 7.B35 bExample, IFRS 7.B11 bExample, Effective 2019-01-01 IFRS 7.IG31AExample
Later than three months and not later than one year [member]
member
IFRS 7.B11 cExample
Later than three months and not later than six months [member]
member
IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.37 aExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.IG28 bExample, IFRS 7.B35 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 bExample
Later than six months and not later than one year [member]
member
IFRS 7.B35 dExample, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2018-01-01 IFRS 7.37 aExample, IFRS 7.B11Example, Expiry date 2018-01-01 IFRS 7.IG28 cExample, Expiry date 2021-01-01 IFRS 7.37 aExample, Expiry date 2021-01-01 IFRS 7.IG28 cExample
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.IG28 dExample, Expiry date 2021-01-01 IFRS 7.37 aExample
Later than one year and not later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, Expiry date 2019-01-01 IAS 17.56 a (ii)Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (ii)Disclosure
Later than one year and not later than three years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example, IFRS 7.B35 eExample
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B35 fExample, IFRS 7.B11Example
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Later than five years and not later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than five years and not later than seven years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than seven years and not later than ten years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than ten years and not later than fifteen years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than fifteen years and not later than twenty years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than twenty years and not later than twenty-five years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Continuing involvement in derecognised financial assets by type of instrument [axis]
axis
IFRS 7.B33Example
Types of instrument [member]
member [default]
IFRS 7.B33Example
Written put options [member]
member
IFRS 7.IG40BExample, IFRS 7.B33Example
Purchased call options [member]
member
IFRS 7.IG40BExample, IFRS 7.B33Example
Guarantees [member]
member
IFRS 7.B33Example
Continuing involvement in derecognised financial assets by type of transfer [axis]
axis
IFRS 7.B33Example
Types of transfer [member]
member [default]
IFRS 7.B33Example
Securities lending [member]
member
IFRS 7.IG40BExample, IFRS 7.B33Example
Factoring of receivables [member]
member
IFRS 7.B33Example
Securitisations [member]
member
IFRS 7.B33Example
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]
line items
Undiscounted cash outflow required to repurchase derecognised financial assets
X instant, credit
IFRS 7.42E dDisclosure
Other amounts payable to transferee in respect of transferred assets
X instant, credit
IFRS 7.42E dDisclosure
Disclosure of financial assets at date of initial application of IFRS 9 [text block]
text block
IFRS 7.42IDisclosure
Disclosure of financial assets at date of initial application of IFRS 9 [abstract]
Disclosure of financial assets at date of initial application of IFRS 9 [table]
table
IFRS 7.42IDisclosure
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Derivatives [member]
member
IFRS 13.94Example, IFRS 13.IE60Example, IFRS 7.6Example, IFRS 7.IG40BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Currency swap contract [member]
member
IAS 1.112 cCommon practice
Interest rate swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
line items
Financial assets, measurement category immediately before initial application of IFRS 9
text
IFRS 7.42I aDisclosure
Financial assets, carrying amount immediately before initial application of IFRS 9
X instant, debit
IFRS 7.42I aDisclosure
Financial assets, measurement category immediately after initial application of IFRS 9
text
IFRS 7.42I bDisclosure
Financial assets, carrying amount immediately after initial application of IFRS 9
X instant, debit
IFRS 7.42I bDisclosure
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]
text block
IFRS 7.42IDisclosure
Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]
Disclosure of financial liabilities at date of initial application of IFRS 9 [table]
table
IFRS 7.42IDisclosure
Classes of financial liabilities [axis]
axis
IFRS 7.6Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial liabilities, class [member]
member [default]
IFRS 7.6Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial liabilities at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Financial liabilities at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Financial liabilities outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]
line items
Financial liabilities, measurement category immediately before initial application of IFRS 9
text
IFRS 7.42I aDisclosure
Financial liabilities, carrying amount immediately before initial application of IFRS 9
X instant, credit
IFRS 7.42I aDisclosure
Financial liabilities, measurement category immediately after initial application of IFRS 9
text
IFRS 7.42I bDisclosure
Financial liabilities, carrying amount immediately after initial application of IFRS 9
X instant, credit
IFRS 7.42I bDisclosure
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42I cDisclosure, IFRS 7.42I cDisclosure
Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9
text
IFRS 7.42J aDisclosure
Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9
text
IFRS 7.42J bDisclosure
Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42L aDisclosure, IFRS 7.42L aDisclosure
Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42L bDisclosure, IFRS 7.42L bDisclosure
Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42L aDisclosure, IFRS 7.42L aDisclosure
Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42L bDisclosure, IFRS 7.42L bDisclosure
Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42M aDisclosure, IFRS 7.42M aDisclosure
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9
X duration, credit
Effective 2018-01-01 IFRS 7.42M bDisclosure, IFRS 7.42M bDisclosure
Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9
X instant, debit
Effective 2018-01-01 IFRS 7.42M aDisclosure, IFRS 7.42M aDisclosure
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9
X duration, credit
Effective 2018-01-01 IFRS 7.42M bDisclosure, IFRS 7.42M bDisclosure
Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9
X.XX
Effective 2018-01-01 IFRS 7.42N aDisclosure, IFRS 7.42N aDisclosure
Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9
X duration, credit
Effective 2018-01-01 IFRS 7.42N bDisclosure, IFRS 7.42N bDisclosure
Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9
X instant, credit
Effective 2018-01-01 IFRS 7.42M aDisclosure, IFRS 7.42M aDisclosure
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9
X duration, credit
Effective 2018-01-01 IFRS 7.42M bDisclosure, IFRS 7.42M bDisclosure
Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9
X.XX
Effective 2018-01-01 IFRS 7.42N aDisclosure, IFRS 7.42N aDisclosure
Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9
X duration, credit
Effective 2018-01-01 IFRS 7.42N bDisclosure, IFRS 7.42N bDisclosure
Explanation of initial application of impairment requirements for financial instruments [text block]
text block
Effective 2018-01-01 IFRS 7.42PDisclosure, IFRS 7.42PDisclosure
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element
X instant, debit
Effective 2018-01-01 IFRS 7.42RDisclosure, IFRS 7.42RDisclosure
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features
X instant, debit
Effective 2018-01-01 IFRS 7.42SDisclosure, IFRS 7.42SDisclosure
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]
text block
Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]
table
Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Mortgages [member]
member
IFRS 7.IG40BExample, Effective 2018-01-01 IFRS 7.IG20BExample, IFRS 7.6Example, IFRS 7.IG20BExample
Loans to consumers [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IFRS 7.IG20CExample
Loans to corporate entities [member]
member
IFRS 7.6Example, Effective 2018-01-01 IFRS 7.IG20CExample, IAS 1.112 cCommon practice, IFRS 7.IG20CExample
Loans to government [member]
member
IAS 1.112 cCommon practice
Trade receivables [member]
member
Effective 2018-01-01 IFRS 7.35H b (iii)Disclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35M b (iii)Disclosure, IFRS 7.35H b (iii)Disclosure, IFRS 7.35NExample, IFRS 7.35M b (iii)Disclosure
Financial assets at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Trading securities [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Derivatives [member]
member
IFRS 13.94Example, IFRS 13.IE60Example, IFRS 7.6Example, IFRS 7.IG40BExample
Option contract [member]
member
IAS 1.112 cCommon practice
Futures contract [member]
member
IAS 1.112 cCommon practice
Swap contract [member]
member
IAS 1.112 cCommon practice
Currency swap contract [member]
member
IAS 1.112 cCommon practice
Interest rate swap contract [member]
member
IAS 1.112 cCommon practice
Forward contract [member]
member
IAS 1.112 cCommon practice
Equity investments [member]
member
IFRS 7.IG40BExample, IFRS 7.6Example
Financial assets outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
line items
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments
text
Effective 2019-01-01 IFRS 9.7.2.34 aDisclosure
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments
X instant, debit
Effective 2019-01-01 IFRS 9.7.2.34 aDisclosure
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments
text
Effective 2019-01-01 IFRS 9.7.2.34 bDisclosure
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments
X instant, debit
Effective 2019-01-01 IFRS 9.7.2.34 bDisclosure
Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated
X instant, debit
Effective 2019-01-01 IFRS 9.7.2.34 cDisclosure
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation
text
Effective 2019-01-01 IFRS 9.7.2.34 dDisclosure
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]
text block
Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]
table
Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Classes of financial liabilities [axis]
axis
IFRS 7.6Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial liabilities, class [member]
member [default]
IFRS 7.6Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial liabilities at amortised cost, class [member]
member
IFRS 7.B2 aDisclosure
Financial liabilities at fair value, class [member]
member
IFRS 7.B2 aDisclosure
Financial liabilities outside scope of IFRS 7, class [member]
member
IFRS 7.B2 bDisclosure
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
line items
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments
text
Effective 2019-01-01 IFRS 9.7.2.34 aDisclosure
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments
X instant, credit
Effective 2019-01-01 IFRS 9.7.2.34 aDisclosure
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments
text
Effective 2019-01-01 IFRS 9.7.2.34 bDisclosure
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments
X instant, credit
Effective 2019-01-01 IFRS 9.7.2.34 bDisclosure
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated
X instant, credit
Effective 2019-01-01 IFRS 9.7.2.34 cDisclosure
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation
text
Effective 2019-01-01 IFRS 9.7.2.34 dDisclosure
Explanation of initial application of IFRS 9 [text block]
text block
Effective 2018-01-01 IFRS 7.42JDisclosure
 [823000] Notes - Fair value measurement
Disclosure of fair value measurement [text block]
text block
IFRS 13 - DisclosureDisclosure
Disclosure of fair value measurement of assets [text block]
text block
IFRS 13.93Disclosure
Disclosure of fair value measurement of assets [abstract]
Disclosure of fair value measurement of assets [table]
table
IFRS 13.93Disclosure
Measurement [axis]
axis
IFRS 13.93 aDisclosure, IAS 40.32ADisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
IAS 41.50Disclosure, IAS 40.32ADisclosure, IFRS 13.93 aDisclosure
Recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Non-recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
member
IFRS 13.97Disclosure
Classes of assets [axis]
axis
Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.126Disclosure, IFRS 13.93Disclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IAS 36.130 d (ii)Disclosure
Assets [member]
member [default]
IAS 36.126Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IFRS 13.93Disclosure
Trading equity securities [member]
member
IFRS 13.94Example, IFRS 13.IE60Example
Other equity securities [member]
member
IFRS 13.94Example, IFRS 13.IE60Example
Debt securities [member]
member
IFRS 13.94Example, IFRS 13.IE60Example
Hedge fund investments [member]
member
IFRS 13.94Example, IFRS 13.IE60Example
Derivatives [member]
member
IFRS 13.94Example, IFRS 13.IE60Example, IFRS 7.6Example, IFRS 7.IG40BExample
Investment property [member]
member
IAS 1.112 cCommon practice, IFRS 13.94Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IFRS 13.IE60Example
Non-current assets held for sale [member]
member
IFRS 13.IE60Example, IFRS 5.38Common practice, IFRS 13.94Example
Levels of fair value hierarchy [axis]
axis
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
All levels of fair value hierarchy [member]
member [default]
IFRS 13.93 bDisclosure, IAS 19.142Disclosure
Level 1 of fair value hierarchy [member]
member
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
Level 2 of fair value hierarchy [member]
member
IFRS 13.93 bDisclosure
Level 3 of fair value hierarchy [member]
member
IFRS 13.93 bDisclosure
Disclosure of fair value measurement of assets [line items]
line items
Assets
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Description of reasons for fair value measurement, assets
text
IFRS 13.93 aDisclosure
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period
X duration
IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
text
IFRS 13.93 cDisclosure
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period
X duration
IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
text
IFRS 13.93 cDisclosure
Description of policy for determining when transfers between levels are deemed to have occurred, assets
text
IFRS 13.95Disclosure, IFRS 13.93 e (iv)Disclosure, IFRS 13.93 cDisclosure
Description of valuation techniques used in fair value measurement, assets
text
IFRS 13.93 dDisclosure
Description of inputs used in fair value measurement, assets
text
IFRS 13.93 dDisclosure
Description of change in valuation technique used in fair value measurement, assets
text
IFRS 13.93 dDisclosure
Description of reasons for change in valuation technique used in fair value measurement, assets
text
IFRS 13.93 dDisclosure
Reconciliation of changes in fair value measurement, assets [abstract]
Assets at beginning of period
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Changes in fair value measurement, assets [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, assets
X duration
IFRS 13.93 e (i)Disclosure
Gains (losses) recognised in other comprehensive income, fair value measurement, assets
X duration
IFRS 13.93 e (ii)Disclosure
Purchases, fair value measurement, assets
X duration, debit
IFRS 13.93 e (iii)Disclosure
Sales, fair value measurement, assets
(X) duration, credit
IFRS 13.93 e (iii)Disclosure
Issues, fair value measurement, assets
X duration, debit
IFRS 13.93 e (iii)Disclosure
Settlements, fair value measurement, assets
(X) duration, credit
IFRS 13.93 e (iii)Disclosure
Transfers into Level 3 of fair value hierarchy, assets
X duration, debit
IFRS 13.93 e (iv)Disclosure
Transfers out of Level 3 of fair value hierarchy, assets
(X) duration, credit
IFRS 13.93 e (iv)Disclosure
Total increase (decrease) in fair value measurement, assets
X duration, debit
IFRS 13.93 eDisclosure
Assets at end of period
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
text
IFRS 13.93 e (i)Disclosure
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
text
IFRS 13.93 e (ii)Disclosure
Description of reasons for transfers into Level 3 of fair value hierarchy, assets
text
IFRS 13.93 e (iv)Disclosure
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
text
IFRS 13.93 e (iv)Disclosure
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement
X duration, credit
IFRS 13.93 fDisclosure
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement
text
IFRS 13.93 fDisclosure
Description of valuation processes used in fair value measurement, assets
text
IFRS 13.93 gDisclosure
Description of group within entity that decides entity's valuation policies and procedures, assets
text
IFRS 13.IE65 a (i)Example, IFRS 13.93 gExample
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
text
IFRS 13.IE65 a (ii)Example, IFRS 13.93 gExample
Description of internal reporting procedures for discussing and assessing fair value measurements, assets
text
IFRS 13.IE65 a (iii)Example, IFRS 13.93 gExample
Description of frequency and methods for testing procedures of pricing models, assets
text
IFRS 13.93 gExample, IFRS 13.IE65 bExample
Description of process for analysing changes in fair value measurements, assets
text
IFRS 13.93 gExample, IFRS 13.IE65 cExample
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets
text
IFRS 13.93 gExample, IFRS 13.IE65 dExample
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
text
IFRS 13.93 gExample, IFRS 13.IE65 eExample
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
text
IFRS 13.93 h (i)Disclosure
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets
text
IFRS 13.93 h (i)Disclosure
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets
text
IFRS 13.93 h (ii)Disclosure
Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets
X duration, debit
IFRS 13.93 h (ii)Disclosure
Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets
X duration, debit
IFRS 13.93 h (ii)Disclosure
Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assets
X duration, credit
IFRS 13.93 h (ii)Disclosure
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets
text
IFRS 13.93 h (ii)Disclosure
Description of fact that highest and best use of non-financial asset differs from current use
text
IFRS 13.93 iDisclosure
Description of reason why non-financial asset is being used in manner different from highest and best use
text
IFRS 13.93 iDisclosure
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]
text block
IFRS 13.94Disclosure
Description of accounting policy decision to use exception in IFRS 13.48, assets
text
IFRS 13.96Disclosure
Description of nature of class of assets measured at fair value
text
IFRS 13.92Example, IFRS 13.IE64 aExample
Description of how third-party information was taken into account when measuring fair value, assets
text
IFRS 13.IE64 bExample, IFRS 13.92Example
Disclosure of fair value measurement of liabilities [text block]
text block
IFRS 13.93Disclosure
Disclosure of fair value measurement of liabilities [abstract]
Disclosure of fair value measurement of liabilities [table]
table
IFRS 13.93Disclosure
Measurement [axis]
axis
IFRS 13.93 aDisclosure, IAS 40.32ADisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
IAS 41.50Disclosure, IAS 40.32ADisclosure, IFRS 13.93 aDisclosure
Recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Non-recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
member
IFRS 13.97Disclosure
Classes of liabilities [axis]
axis
IFRS 13.93Disclosure
Liabilities [member]
member [default]
IFRS 13.93Disclosure
Levels of fair value hierarchy [axis]
axis
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
All levels of fair value hierarchy [member]
member [default]
IFRS 13.93 bDisclosure, IAS 19.142Disclosure
Level 1 of fair value hierarchy [member]
member
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
Level 2 of fair value hierarchy [member]
member
IFRS 13.93 bDisclosure
Level 3 of fair value hierarchy [member]
member
IFRS 13.93 bDisclosure
Disclosure of fair value measurement of liabilities [line items]
line items
Liabilities
X instant, credit
IAS 1.55Disclosure, IFRS 13.93 eDisclosure, IFRS 8.28 dDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IFRS 8.23Disclosure
Description of reasons for fair value measurement, liabilities
text
IFRS 13.93 aDisclosure
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period
X duration
IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
text
IFRS 13.93 cDisclosure
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period
X duration
IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
text
IFRS 13.93 cDisclosure
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
text
IFRS 13.93 e (iv)Disclosure, IFRS 13.93 cDisclosure, IFRS 13.95Disclosure
Description of valuation techniques used in fair value measurement, liabilities
text
IFRS 13.93 dDisclosure
Description of inputs used in fair value measurement, liabilities
text
IFRS 13.93 dDisclosure
Description of change in valuation technique used in fair value measurement, liabilities
text
IFRS 13.93 dDisclosure
Description of reasons for change in valuation technique used in fair value measurement, liabilities
text
IFRS 13.93 dDisclosure
Reconciliation of changes in fair value measurement, liabilities [abstract]
Liabilities at beginning of period
X instant, credit
IAS 1.55Disclosure, IFRS 13.93 eDisclosure, IFRS 8.28 dDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IFRS 8.23Disclosure
Changes in fair value measurement, liabilities [abstract]
Losses (gains) recognised in profit or loss, fair value measurement, liabilities
(X) duration
IFRS 13.93 e (i)Disclosure
Losses (gains) recognised in other comprehensive income, fair value measurement, liabilities
(X) duration
IFRS 13.93 e (ii)Disclosure
Purchases, fair value measurement, liabilities
X duration, credit
IFRS 13.93 e (iii)Disclosure
Sales, fair value measurement, liabilities
(X) duration, debit
IFRS 13.93 e (iii)Disclosure
Issues, fair value measurement, liabilities
X duration, credit
IFRS 13.93 e (iii)Disclosure
Settlements, fair value measurement, liabilities
(X) duration, debit
IFRS 13.93 e (iii)Disclosure
Transfers into Level 3 of fair value hierarchy, liabilities
X duration, credit
IFRS 13.93 e (iv)Disclosure
Transfers out of Level 3 of fair value hierarchy, liabilities
(X) duration, debit
IFRS 13.93 e (iv)Disclosure
Total increase (decrease) in fair value measurement, liabilities
X duration, credit
IFRS 13.93 eDisclosure
Liabilities at end of period
X instant, credit
IAS 1.55Disclosure, IFRS 13.93 eDisclosure, IFRS 8.28 dDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IFRS 8.23Disclosure
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
text
IFRS 13.93 e (i)Disclosure
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
text
IFRS 13.93 e (ii)Disclosure
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
text
IFRS 13.93 e (iv)Disclosure
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
text
IFRS 13.93 e (iv)Disclosure
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement
X duration, credit
IFRS 13.93 fDisclosure
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement
text
IFRS 13.93 fDisclosure
Description of valuation processes used in fair value measurement, liabilities
text
IFRS 13.93 gDisclosure
Description of group within entity that decides entity's valuation policies and procedures, liabilities
text
IFRS 13.93 gExample, IFRS 13.IE65 a (i)Example
Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
text
IFRS 13.IE65 a (ii)Example, IFRS 13.93 gExample
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
text
IFRS 13.IE65 a (iii)Example, IFRS 13.93 gExample
Description of frequency and methods for testing procedures of pricing models, liabilities
text
IFRS 13.IE65 bExample, IFRS 13.93 gExample
Description of process for analysing changes in fair value measurements, liabilities
text
IFRS 13.93 gExample, IFRS 13.IE65 cExample
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities
text
IFRS 13.IE65 dExample, IFRS 13.93 gExample
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
text
IFRS 13.93 gExample, IFRS 13.IE65 eExample
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
text
IFRS 13.93 h (i)Disclosure
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities
text
IFRS 13.93 h (i)Disclosure
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities
text
IFRS 13.93 h (ii)Disclosure
Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities
X duration, credit
IFRS 13.93 h (ii)Disclosure
Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities
X duration, credit
IFRS 13.93 h (ii)Disclosure
Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilities
X duration, debit
IFRS 13.93 h (ii)Disclosure
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities
text
IFRS 13.93 h (ii)Disclosure
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]
text block
IFRS 13.94Disclosure
Description of accounting policy decision to use exception in IFRS 13.48, liabilities
text
IFRS 13.96Disclosure
Description of nature of class of liabilities measured at fair value
text
IFRS 13.92Example, IFRS 13.IE64 aExample
Description of how third-party information was taken into account when measuring fair value, liabilities
text
IFRS 13.92Example, IFRS 13.IE64 bExample
Disclosure of fair value measurement of equity [text block]
text block
IFRS 13.93Disclosure
Disclosure of fair value measurement of equity [abstract]
Disclosure of fair value measurement of equity [table]
table
IFRS 13.93Disclosure
Measurement [axis]
axis
IFRS 13.93 aDisclosure, IAS 40.32ADisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
IAS 41.50Disclosure, IAS 40.32ADisclosure, IFRS 13.93 aDisclosure
Recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Non-recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
member
IFRS 13.97Disclosure
Classes of entity's own equity instruments [axis]
axis
IFRS 13.93Disclosure
Entity's own equity instruments [member]
member [default]
IFRS 13.93Disclosure
Levels of fair value hierarchy [axis]
axis
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
All levels of fair value hierarchy [member]
member [default]
IFRS 13.93 bDisclosure, IAS 19.142Disclosure
Level 1 of fair value hierarchy [member]
member
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
Level 2 of fair value hierarchy [member]
member
IFRS 13.93 bDisclosure
Level 3 of fair value hierarchy [member]
member
IFRS 13.93 bDisclosure
Disclosure of fair value measurement of equity [line items]
line items
Equity
X instant, credit
IFRS 1.24 aDisclosure, IFRS 13.93 aDisclosure, IFRS 1.32 a (i)Disclosure, IAS 1.55Disclosure, IAS 1.78 eDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 eDisclosure
Description of reasons for fair value measurement, entity's own equity instruments
text
IFRS 13.93 aDisclosure
Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period
X duration
IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments
text
IFRS 13.93 cDisclosure
Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period
X duration
IFRS 13.93 cDisclosure
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments
text
IFRS 13.93 cDisclosure
Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
text
IFRS 13.95Disclosure, IFRS 13.93 cDisclosure, IFRS 13.93 e (iv)Disclosure
Description of valuation techniques used in fair value measurement, entity's own equity instruments
text
IFRS 13.93 dDisclosure
Description of inputs used in fair value measurement, entity's own equity instruments
text
IFRS 13.93 dDisclosure
Description of change in valuation technique used in fair value measurement, entity's own equity instruments
text
IFRS 13.93 dDisclosure
Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments
text
IFRS 13.93 dDisclosure
Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract]
Equity at beginning of period
X instant, credit
IFRS 1.24 aDisclosure, IFRS 13.93 aDisclosure, IFRS 1.32 a (i)Disclosure, IAS 1.55Disclosure, IAS 1.78 eDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 eDisclosure
Changes in fair value measurement, entity's own equity instruments [abstract]
Losses (gains) recognised in profit or loss, fair value measurement, entity's own equity instruments
(X) duration
IFRS 13.93 e (i)Disclosure
Losses (gains) recognised in other comprehensive income, fair value measurement, entity's own equity instruments
(X) duration
IFRS 13.93 e (ii)Disclosure
Purchases, fair value measurement, entity's own equity instruments
X duration, credit
IFRS 13.93 e (iii)Disclosure
Sales, fair value measurement, entity's own equity instruments
(X) duration, debit
IFRS 13.93 e (iii)Disclosure
Issues, fair value measurement, entity's own equity instruments
X duration, credit
IFRS 13.93 e (iii)Disclosure
Settlements, fair value measurement, entity's own equity instruments
(X) duration, debit
IFRS 13.93 e (iii)Disclosure
Transfers into Level 3 of fair value hierarchy, entity's own equity instruments
X duration, credit
IFRS 13.93 e (iv)Disclosure
Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
(X) duration, debit
IFRS 13.93 e (iv)Disclosure
Total increase (decrease) in fair value measurement, entity's own equity instruments
X duration, credit
IFRS 13.93 eDisclosure
Equity at end of period
X instant, credit
IFRS 1.24 aDisclosure, IFRS 13.93 aDisclosure, IFRS 1.32 a (i)Disclosure, IAS 1.55Disclosure, IAS 1.78 eDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 eDisclosure
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instruments
text
IFRS 13.93 e (i)Disclosure
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instruments
text
IFRS 13.93 e (ii)Disclosure
Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments
text
IFRS 13.93 e (iv)Disclosure
Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
text
IFRS 13.93 e (iv)Disclosure
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period, fair value measurement
X duration, credit
IFRS 13.93 fDisclosure
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity's own equity instruments held at end of period are recognised, fair value measurement
text
IFRS 13.93 fDisclosure
Description of valuation processes used in fair value measurement, entity's own equity instruments
text
IFRS 13.93 gDisclosure
Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments
text
IFRS 13.IE65 a (i)Example, IFRS 13.93 gExample
Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instruments
text
IFRS 13.IE65 a (ii)Example, IFRS 13.93 gExample
Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments
text
IFRS 13.93 gExample, IFRS 13.IE65 a (iii)Example
Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments
text
IFRS 13.IE65 bExample, IFRS 13.93 gExample
Description of process for analysing changes in fair value measurements, entity's own equity instruments
text
IFRS 13.IE65 cExample, IFRS 13.93 gExample
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instruments
text
IFRS 13.93 gExample, IFRS 13.IE65 dExample
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instruments
text
IFRS 13.93 gExample, IFRS 13.IE65 eExample
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
text
IFRS 13.93 h (i)Disclosure
Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments
text
IFRS 13.93 h (i)Disclosure
Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instruments
text
IFRS 13.93 h (ii)Disclosure
Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments
X duration, credit
IFRS 13.93 h (ii)Disclosure
Increase in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments
X duration, credit
IFRS 13.93 h (ii)Disclosure
Decrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments
X duration, debit
IFRS 13.93 h (ii)Disclosure
Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments
text
IFRS 13.93 h (ii)Disclosure
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity's own equity instruments [text block]
text block
IFRS 13.94Disclosure
Description of nature of class of entity's own equity instruments measured at fair value
text
IFRS 13.92Example, IFRS 13.IE64 aExample
Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments
text
IFRS 13.IE64 bExample, IFRS 13.92Example
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]
text block
IFRS 13.93 dDisclosure
Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
Disclosure of significant unobservable inputs used in fair value measurement of assets [table]
table
IFRS 13.93 dDisclosure
Measurement [axis]
axis
IFRS 13.93 aDisclosure, IAS 40.32ADisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
IAS 41.50Disclosure, IAS 40.32ADisclosure, IFRS 13.93 aDisclosure
Recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Non-recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
member
IFRS 13.97Disclosure
Classes of assets [axis]
axis
Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.126Disclosure, IFRS 13.93Disclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IAS 36.130 d (ii)Disclosure
Assets [member]
member [default]
IAS 36.126Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IFRS 13.93Disclosure
Trading equity securities [member]
member
IFRS 13.94Example, IFRS 13.IE60Example
Other equity securities [member]
member
IFRS 13.94Example, IFRS 13.IE60Example
Debt securities [member]
member
IFRS 13.94Example, IFRS 13.IE60Example
Hedge fund investments [member]
member
IFRS 13.94Example, IFRS 13.IE60Example
Derivatives [member]
member
IFRS 13.94Example, IFRS 13.IE60Example, IFRS 7.6Example, IFRS 7.IG40BExample
Investment property [member]
member
IAS 1.112 cCommon practice, IFRS 13.94Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IFRS 13.IE60Example
Non-current assets held for sale [member]
member
IFRS 13.IE60Example, IFRS 5.38Common practice, IFRS 13.94Example
Valuation techniques used in fair value measurement [axis]
axis
IFRS 13.93 dDisclosure
Valuation techniques [member]
member [default]
IFRS 13.93 dDisclosure
Market approach [member]
member
IFRS 13.62Example
Market comparable companies [member]
member
IFRS 13.B5Example, IFRS 13.IE63Example
Market comparable prices [member]
member
IFRS 13.B5Example, IFRS 13.IE63Example
Matrix pricing [member]
member
IFRS 13.B7Example
Consensus pricing [member]
member
IFRS 13.IE63Example, IFRS 13.B5Example
Cost approach [member]
member
IFRS 13.62Example
Income approach [member]
member
IFRS 13.62Example
Discounted cash flow [member]
member
IFRS 13.IE63Example, IFRS 13.B11 aExample
Option pricing model [member]
member
IFRS 13.IE63Example, IFRS 13.B11 bExample
Multi-period excess earnings method [member]
member
IFRS 13.B11 cExample
Range [axis]
axis
IFRS 14.33 bDisclosure, IFRS 7.7Common practice, IFRS 13.B6Example, IFRS 13.IE63Example, IFRS 2.45 dDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Ranges [member]
member [default]
IFRS 7.7Common practice, IFRS 2.45 dDisclosure, IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
member
IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.IE63Example, IFRS 14.33 bDisclosure, IFRS 2.45 dDisclosure, IFRS 13.B6Example
Weighted average [member]
member
IFRS 13.IE63Example, IFRS 14.33 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.B6Example, IFRS 7.7Common practice
Top of range [member]
member
IFRS 14.33 bDisclosure, IFRS 13.B6Example, IFRS 7.7Common practice, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 2.45 dDisclosure
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
line items
Interest rate, significant unobservable inputs, assets
X.XX
IFRS 13.B36 aExample
Historical volatility for shares, significant unobservable inputs, assets
X.XX
IFRS 13.B36 bExample
Adjustment to mid-market consensus price, significant unobservable inputs, assets
X.XX
IFRS 13.B36 cExample
Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assets
X duration
IFRS 13.B36 dExample
Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, assets
X duration
IFRS 13.B36 eExample
Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, assets
X duration
IFRS 13.B36 eExample
Weighted average cost of capital, significant unobservable inputs, assets
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Revenue multiple, significant unobservable inputs, assets
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Constant prepayment rate, significant unobservable inputs, assets
X.XX
IFRS 13.93 dExample, IFRS 13.IE63Example
Probability of default, significant unobservable inputs, assets
X.XX
IFRS 13.93 dExample, IFRS 13.IE63Example
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]
text block
IFRS 13.93 dDisclosure
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]
table
IFRS 13.93 dDisclosure
Measurement [axis]
axis
IFRS 13.93 aDisclosure, IAS 40.32ADisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
IAS 41.50Disclosure, IAS 40.32ADisclosure, IFRS 13.93 aDisclosure
Recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Non-recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
member
IFRS 13.97Disclosure
Classes of liabilities [axis]
axis
IFRS 13.93Disclosure
Liabilities [member]
member [default]
IFRS 13.93Disclosure
Valuation techniques used in fair value measurement [axis]
axis
IFRS 13.93 dDisclosure
Valuation techniques [member]
member [default]
IFRS 13.93 dDisclosure
Market approach [member]
member
IFRS 13.62Example
Market comparable companies [member]
member
IFRS 13.B5Example, IFRS 13.IE63Example
Market comparable prices [member]
member
IFRS 13.B5Example, IFRS 13.IE63Example
Matrix pricing [member]
member
IFRS 13.B7Example
Consensus pricing [member]
member
IFRS 13.IE63Example, IFRS 13.B5Example
Cost approach [member]
member
IFRS 13.62Example
Income approach [member]
member
IFRS 13.62Example
Discounted cash flow [member]
member
IFRS 13.IE63Example, IFRS 13.B11 aExample
Option pricing model [member]
member
IFRS 13.IE63Example, IFRS 13.B11 bExample
Multi-period excess earnings method [member]
member
IFRS 13.B11 cExample
Range [axis]
axis
IFRS 14.33 bDisclosure, IFRS 7.7Common practice, IFRS 13.B6Example, IFRS 13.IE63Example, IFRS 2.45 dDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Ranges [member]
member [default]
IFRS 7.7Common practice, IFRS 2.45 dDisclosure, IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
member
IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.IE63Example, IFRS 14.33 bDisclosure, IFRS 2.45 dDisclosure, IFRS 13.B6Example
Weighted average [member]
member
IFRS 13.IE63Example, IFRS 14.33 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.B6Example, IFRS 7.7Common practice
Top of range [member]
member
IFRS 14.33 bDisclosure, IFRS 13.B6Example, IFRS 7.7Common practice, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 2.45 dDisclosure
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
line items
Interest rate, significant unobservable inputs, liabilities
X.XX
IFRS 13.B36 aExample
Historical volatility for shares, significant unobservable inputs, liabilities
X.XX
IFRS 13.B36 bExample
Adjustment to mid-market consensus price, significant unobservable inputs, liabilities
X.XX
IFRS 13.B36 cExample
Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, liabilities
X duration
IFRS 13.B36 dExample
Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, liabilities
X duration
IFRS 13.B36 eExample
Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, liabilities
X duration
IFRS 13.B36 eExample
Weighted average cost of capital, significant unobservable inputs, liabilities
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Revenue multiple, significant unobservable inputs, liabilities
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Constant prepayment rate, significant unobservable inputs, liabilities
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Probability of default, significant unobservable inputs, liabilities
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]
text block
IFRS 13.93 dDisclosure
Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
Disclosure of significant unobservable inputs used in fair value measurement of equity [table]
table
IFRS 13.93 dDisclosure
Measurement [axis]
axis
IFRS 13.93 aDisclosure, IAS 40.32ADisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
IAS 41.50Disclosure, IAS 40.32ADisclosure, IFRS 13.93 aDisclosure
Recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Non-recurring fair value measurement [member]
member
IFRS 13.93 aDisclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
member
IFRS 13.97Disclosure
Classes of entity's own equity instruments [axis]
axis
IFRS 13.93Disclosure
Entity's own equity instruments [member]
member [default]
IFRS 13.93Disclosure
Valuation techniques used in fair value measurement [axis]
axis
IFRS 13.93 dDisclosure
Valuation techniques [member]
member [default]
IFRS 13.93 dDisclosure
Market approach [member]
member
IFRS 13.62Example
Market comparable companies [member]
member
IFRS 13.B5Example, IFRS 13.IE63Example
Market comparable prices [member]
member
IFRS 13.B5Example, IFRS 13.IE63Example
Matrix pricing [member]
member
IFRS 13.B7Example
Consensus pricing [member]
member
IFRS 13.IE63Example, IFRS 13.B5Example
Cost approach [member]
member
IFRS 13.62Example
Income approach [member]
member
IFRS 13.62Example
Discounted cash flow [member]
member
IFRS 13.IE63Example, IFRS 13.B11 aExample
Option pricing model [member]
member
IFRS 13.IE63Example, IFRS 13.B11 bExample
Multi-period excess earnings method [member]
member
IFRS 13.B11 cExample
Range [axis]
axis
IFRS 14.33 bDisclosure, IFRS 7.7Common practice, IFRS 13.B6Example, IFRS 13.IE63Example, IFRS 2.45 dDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Ranges [member]
member [default]
IFRS 7.7Common practice, IFRS 2.45 dDisclosure, IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
member
IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.IE63Example, IFRS 14.33 bDisclosure, IFRS 2.45 dDisclosure, IFRS 13.B6Example
Weighted average [member]
member
IFRS 13.IE63Example, IFRS 14.33 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.B6Example, IFRS 7.7Common practice
Top of range [member]
member
IFRS 14.33 bDisclosure, IFRS 13.B6Example, IFRS 7.7Common practice, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 2.45 dDisclosure
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
line items
Interest rate, significant unobservable inputs, entity's own equity instruments
X.XX
IFRS 13.B36 aExample
Historical volatility for shares, significant unobservable inputs, entity's own equity instruments
X.XX
IFRS 13.B36 bExample
Adjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instruments
X.XX
IFRS 13.B36 cExample
Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, entity's own equity instruments
X duration
IFRS 13.B36 dExample
Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, entity's own equity instruments
X duration
IFRS 13.B36 eExample
Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, entity's own equity instruments
X duration
IFRS 13.B36 eExample
Weighted average cost of capital, significant unobservable inputs, entity's own equity instruments
X.XX
IFRS 13.93 dExample, IFRS 13.IE63Example
Revenue multiple, significant unobservable inputs, entity's own equity instruments
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Constant prepayment rate, significant unobservable inputs, entity's own equity instruments
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Probability of default, significant unobservable inputs, entity's own equity instruments
X.XX
IFRS 13.IE63Example, IFRS 13.93 dExample
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]
text block
IFRS 13.98Disclosure
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]
table
IFRS 13.98Disclosure
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]
axis
IFRS 13.98Disclosure
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]
member [default]
IFRS 13.98Disclosure
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]
line items
Description of existence of third-party credit enhancement
text
IFRS 13.98Disclosure
Description of whether third-party credit enhancement is reflected in fair value measurement
text
IFRS 13.98Disclosure
 [823180] Notes - Intangible assets
Disclosure of intangible assets [text block]
text block
IAS 38 - DisclosureDisclosure
Disclosure of detailed information about intangible assets [text block]
text block
IAS 38.118Disclosure
Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [table]
table
IAS 38.118Disclosure
Classes of intangible assets other than goodwill [axis]
axis
IAS 38.118Disclosure
Intangible assets other than goodwill [member]
member [default]
Effective 2019-01-01 IFRS 16.53Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example, IAS 38.118Disclosure
Brand names [member]
member
IAS 38.119 aExample
Intangible exploration and evaluation assets [member]
member
IFRS 6.25Disclosure
Mastheads and publishing titles [member]
member
IAS 38.119 bExample
Computer software [member]
member
IAS 38.119 cExample
Licences and franchises [member]
member
IAS 38.119 dExample
Licences [member]
member
IAS 38.119Common practice
GSM licences [member]
member
IAS 38.119Common practice
UMTS licences [member]
member
IAS 38.119Common practice
LTE licences [member]
member
IAS 38.119Common practice
Gaming licences [member]
member
IAS 38.119Common practice
Franchises [member]
member
IAS 38.119Common practice
Copyrights, patents and other industrial property rights, service and operating rights [member]
member
IAS 38.119 eExample
Airport landing rights [member]
member
IAS 38.119Common practice
Mining rights [member]
member
IAS 38.119Common practice
Broadcasting rights [member]
member
IAS 38.119Common practice
Service concession rights [member]
member
IAS 38.119Common practice
Recipes, formulae, models, designs and prototypes [member]
member
IAS 38.119 fExample
Customer-related intangible assets [member]
member
IAS 38.119Common practice
Value of business acquired [member]
member
IAS 38.119Common practice
Capitalised development expenditure [member]
member
IAS 38.119Common practice
Intangible assets under development [member]
member
IAS 38.119 gExample
Technology-based intangible assets [member]
member
IAS 38.119Common practice
Other intangible assets [member]
member
IAS 38.119Common practice
Methods of generation [axis]
axis
IAS 38.118Disclosure
Methods of generation [member]
member [default]
IAS 38.118Disclosure
Internally generated [member]
member
IAS 38.118Disclosure
Not internally generated [member]
member
IAS 38.118Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 40.79 cDisclosure, IAS 38.118 cDisclosure, IAS 16.75 bDisclosure
Accumulated depreciation and amortisation [member]
member
IAS 16.75 bDisclosure, IAS 38.118 cCommon practice, IAS 41.54 fCommon practice, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 16.73 dCommon practice, IAS 40.79 cCommon practice
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Disclosure of detailed information about intangible assets [line items]
line items
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
text
IAS 38.118 dDisclosure
Amortisation method, intangible assets other than goodwill
text
IAS 38.118 bDisclosure
Useful lives or amortisation rates, intangible assets other than goodwill
text
IAS 38.118 aDisclosure
Effective dates of revaluation, intangible assets other than goodwill
text
IAS 38.124 a (i)Disclosure
Reconciliation of changes in intangible assets other than goodwill [abstract]
Intangible assets other than goodwill at beginning of period
X instant, debit
IAS 1.54 cDisclosure, IAS 38.118 eDisclosure
Changes in intangible assets other than goodwill [abstract]
Additions other than through business combinations, intangible assets other than goodwill
X duration, debit
IAS 38.118 e (i)Disclosure
Acquisitions through business combinations, intangible assets other than goodwill
X duration, debit
IAS 38.118 e (i)Disclosure
Increase (decrease) through net exchange differences, intangible assets other than goodwill
X duration, debit
IAS 38.118 e (vii)Disclosure
Amortisation, intangible assets other than goodwill
(X) duration
IAS 38.118 e (vi)Disclosure
Impairment loss recognised in profit or loss, intangible assets other than goodwill
(X) duration
IAS 38.118 e (iv)Disclosure
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
X duration
IAS 38.118 e (v)Disclosure
Revaluation increase (decrease), intangible assets other than goodwill
X duration, debit
IAS 38.118 e (iii)Disclosure
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
(X) duration
IAS 38.118 e (iii)Disclosure
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
X duration
IAS 38.118 e (iii)Disclosure
Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
Increase (decrease) through transfers, intangible assets other than goodwill
X duration, debit
IAS 38.118 eCommon practice
Increase (decrease) through other changes, intangible assets other than goodwill
X duration, debit
IAS 38.118 e (viii)Disclosure
Total increase (decrease) through transfers and other changes, intangible assets other than goodwill
X duration, debit
IAS 38.118 eCommon practice
Disposals and retirements, intangible assets other than goodwill [abstract]
Disposals, intangible assets other than goodwill
(X) duration, credit
IAS 38.118 e (ii)Disclosure
Retirements, intangible assets other than goodwill
(X) duration, credit
IAS 38.118 eCommon practice
Total disposals and retirements, intangible assets other than goodwill
(X) duration, credit
IAS 38.118 eCommon practice
Decrease through classified as held for sale, intangible assets other than goodwill
(X) duration, credit
IAS 38.118 e (ii)Disclosure
Decrease through loss of control of subsidiary, intangible assets other than goodwill
(X) duration, credit
IAS 38.118 eCommon practice
Total increase (decrease) in intangible assets other than goodwill
X duration, debit
IAS 38.118 eDisclosure
Intangible assets other than goodwill at end of period
X instant, debit
IAS 1.54 cDisclosure, IAS 38.118 eDisclosure
Revaluation of intangible assets [abstract]
Intangible assets other than goodwill, revalued assets
X instant, debit
IAS 38.124 a (ii)Disclosure
Intangible assets other than goodwill, revalued assets, at cost
X instant, debit
IAS 38.124 a (iii)Disclosure
Intangible assets other than goodwill, revaluation surplus
X instant, credit
IAS 38.124 bDisclosure
Disclosure of intangible assets with indefinite useful life [text block]
text block
IAS 38.122 aDisclosure
Disclosure of intangible assets with indefinite useful life [abstract]
Disclosure of intangible assets with indefinite useful life [table]
table
IAS 38.122 aDisclosure
Intangible assets with indefinite useful life [axis]
axis
IAS 38.122 aDisclosure
Intangible assets with indefinite useful life [member]
member [default]
IAS 38.122 aDisclosure
Disclosure of intangible assets with indefinite useful life [line items]
line items
Intangible assets with indefinite useful life
X instant, debit
IAS 36.135 bDisclosure, IAS 38.122 aDisclosure, IAS 36.134 bDisclosure
Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life
text
IAS 38.122 aDisclosure
Disclosure of intangible assets material to entity [text block]
text block
IAS 38.122 bDisclosure
Disclosure of intangible assets material to entity [abstract]
Disclosure of intangible assets material to entity [table]
table
IAS 38.122 bDisclosure
Intangible assets material to entity [axis]
axis
IAS 38.122 bDisclosure
Intangible assets material to entity [member]
member [default]
IAS 38.122 bDisclosure
Disclosure of intangible assets material to entity [line items]
line items
Description of intangible assets material to entity
text
IAS 38.122 bDisclosure
Intangible assets material to entity
X instant, debit
IAS 38.122 bDisclosure
Remaining amortisation period of intangible assets material to entity
X.XX
IAS 38.122 bDisclosure
Intangible assets acquired by way of government grant, fair value initially recognised
X instant, debit
IAS 38.122 c (i)Disclosure
Intangible assets acquired by way of government grant
X instant, debit
IAS 38.122 c (ii)Disclosure
Explanation of assets acquired by way of government grant and initially recognised at fair value
text
IAS 38.122 c (iii)Disclosure
Intangible assets whose title is restricted
X instant, debit
IAS 38.122 dDisclosure
Intangible assets pledged as security for liabilities
X instant, debit
IAS 38.122 dDisclosure
Contractual commitments for acquisition of intangible assets
X instant, credit
IAS 38.122 eDisclosure
Description of fully amortised intangible assets
text
IAS 38.128 aExample
Description of significant intangible assets controlled by entity but not recognised
text
IAS 38.128 bExample
Explanation of restrictions on distribution of revaluation surplus for intangible assets
text
IAS 38.124 bDisclosure
Research and development expense
X duration, debit
IAS 38.126Disclosure
Disclosure of reconciliation of changes in intangible assets and goodwill [text block]
text block
IAS 38.118Common practice
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Disclosure of reconciliation of changes in intangible assets and goodwill [table]
table
IAS 38.118Common practice
Classes of intangible assets and goodwill [axis]
axis
IAS 38.118Common practice
Intangible assets and goodwill [member]
member [default]
IAS 38.118Common practice
Intangible assets other than goodwill [member]
member [default]
Effective 2019-01-01 IFRS 16.53Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example, IAS 38.118Disclosure
Brand names [member]
member
IAS 38.119 aExample
Intangible exploration and evaluation assets [member]
member
IFRS 6.25Disclosure
Mastheads and publishing titles [member]
member
IAS 38.119 bExample
Computer software [member]
member
IAS 38.119 cExample
Licences and franchises [member]
member
IAS 38.119 dExample
Licences [member]
member
IAS 38.119Common practice
GSM licences [member]
member
IAS 38.119Common practice
UMTS licences [member]
member
IAS 38.119Common practice
LTE licences [member]
member
IAS 38.119Common practice
Gaming licences [member]
member
IAS 38.119Common practice
Franchises [member]
member
IAS 38.119Common practice
Copyrights, patents and other industrial property rights, service and operating rights [member]
member
IAS 38.119 eExample
Airport landing rights [member]
member
IAS 38.119Common practice
Mining rights [member]
member
IAS 38.119Common practice
Broadcasting rights [member]
member
IAS 38.119Common practice
Service concession rights [member]
member
IAS 38.119Common practice
Recipes, formulae, models, designs and prototypes [member]
member
IAS 38.119 fExample
Customer-related intangible assets [member]
member
IAS 38.119Common practice
Value of business acquired [member]
member
IAS 38.119Common practice
Capitalised development expenditure [member]
member
IAS 38.119Common practice
Intangible assets under development [member]
member
IAS 38.119 gExample
Technology-based intangible assets [member]
member
IAS 38.119Common practice
Other intangible assets [member]
member
IAS 38.119Common practice
Goodwill [member]
member
IAS 36.127Example
Methods of generation [axis]
axis
IAS 38.118Disclosure
Methods of generation [member]
member [default]
IAS 38.118Disclosure
Internally generated [member]
member
IAS 38.118Disclosure
Not internally generated [member]
member
IAS 38.118Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 40.79 cDisclosure, IAS 38.118 cDisclosure, IAS 16.75 bDisclosure
Accumulated depreciation and amortisation [member]
member
IAS 16.75 bDisclosure, IAS 38.118 cCommon practice, IAS 41.54 fCommon practice, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 16.73 dCommon practice, IAS 40.79 cCommon practice
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
line items
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period
X instant, debit
IAS 1.55Common practice
Changes in intangible assets and goodwill [abstract]
Additions other than through business combinations, intangible assets other than goodwill
X duration, debit
IAS 38.118 e (i)Disclosure
Acquisitions through business combinations, intangible assets and goodwill
X duration, debit
IAS 38.118 e (i)Common practice
Increase (decrease) through net exchange differences, intangible assets and goodwill
X duration, debit
IAS 38.118 e (vii)Common practice
Amortisation, intangible assets other than goodwill
(X) duration
IAS 38.118 e (vi)Disclosure
Impairment loss recognised in profit or loss, intangible assets and goodwill
(X) duration
IAS 38.118 e (iv)Common practice
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
X duration
IAS 38.118 e (v)Disclosure
Revaluation increase (decrease), intangible assets other than goodwill
X duration, debit
IAS 38.118 e (iii)Disclosure
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
(X) duration
IAS 38.118 e (iii)Disclosure
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
X duration
IAS 38.118 e (iii)Disclosure
Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
Increase (decrease) through transfers, intangible assets and goodwill
X duration, debit
IAS 38.118 eCommon practice
Increase (decrease) through other changes, intangible assets and goodwill
X duration, debit
IAS 38.118 e (viii)Common practice
Total increase (decrease) through transfers and other changes, intangible assets and goodwill
X duration, debit
IAS 38.118 eCommon practice
Disposals and retirements, intangible assets and goodwill [abstract]
Disposals, intangible assets and goodwill
(X) duration, credit
IAS 38.118 e (ii)Common practice
Retirements, intangible assets and goodwill
(X) duration, credit
IAS 38.118 eCommon practice
Total disposals and retirements, intangible assets and goodwill
(X) duration, credit
IAS 38.118 eCommon practice
Decrease through classified as held for sale, intangible assets and goodwill
(X) duration, credit
IAS 38.118 e (ii)Common practice
Decrease through loss of control of subsidiary, intangible assets and goodwill
(X) duration, credit
IAS 38.118 eCommon practice
Subsequent recognition of deferred tax assets, goodwill
(X) duration, credit
IFRS 3.B67 d (iii)Disclosure
Total increase (decrease) in intangible assets and goodwill
X duration, debit
IAS 38.118 eCommon practice
Intangible assets and goodwill at end of period
X instant, debit
IAS 1.55Common practice
Identification of unadjusted comparative information
text
IAS 27.18IDisclosure, IFRS 10.C6BDisclosure, IFRS 11.C12BDisclosure, IAS 16.80ADisclosure, IAS 38.130IDisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Statement that unadjusted comparative information has been prepared on different basis
text
IAS 27.18IDisclosure, IFRS 11.C12BDisclosure, IAS 38.130IDisclosure, IFRS 10.C6BDisclosure, IAS 16.80ADisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Explanation of basis of preparation of unadjusted comparative information
text
Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C12BDisclosure, IAS 27.18IDisclosure, IAS 16.80ADisclosure, IFRS 10.C6BDisclosure, IAS 38.130IDisclosure, IFRS 11.C13BDisclosure
 [824180] Notes - Agriculture
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]
text block
IAS 41 - DisclosureDisclosure
Gains (losses) on initial recognition of biological assets and agricultural produce for current period
X duration, credit
IAS 41.40Disclosure
Gains (losses) on change in fair value less costs to sell of biological assets for current period
X duration, credit
IAS 41.40Disclosure
Disclosure of detailed information about biological assets [text block]
text block
IAS 41.43Example
Disclosure of detailed information about biological assets [abstract]
Disclosure of detailed information about biological assets [table]
table
IAS 41.43Example
Biological assets by group [axis]
axis
IAS 41.41Disclosure
Biological assets, group [member]
member [default]
IAS 41.41Disclosure
Living animals [member]
member
IAS 41.41Common practice
Plants [member]
member
IAS 41.41Common practice
Biological assets by type [axis]
axis
IAS 41.43Example
Biological assets, type [member]
member [default]
IAS 41.43Example
Consumable biological assets [member]
member
IAS 41.43Example
Bearer biological assets [member]
member
IAS 41.43Example
Biological assets by age [axis]
axis
IAS 41.43Example
Biological assets, age [member]
member [default]
IAS 41.43Example
Mature biological assets [member]
member
IAS 41.43Example
Immature biological assets [member]
member
IAS 41.43Example
Disclosure of detailed information about biological assets [line items]
line items
Description of biological assets
text
IAS 41.41Disclosure
Biological assets
X instant, debit
IAS 1.54 fDisclosure, IAS 41.43Example, IAS 41.50Disclosure
Description of nature of activities of biological assets
text
IAS 41.46 aDisclosure
Area of land used for agriculture
IAS 41.46 b (i)Common practice
Number of living animals
X.XX
IAS 41.46 b (i)Common practice
Disclosure of information about agricultural produce [text block]
text block
IAS 41.46 b (ii)Disclosure
Disclosure of information about agricultural produce [abstract]
Disclosure of information about agricultural produce [table]
table
IAS 41.46 b (ii)Disclosure
Agricultural produce by group [axis]
axis
IAS 41.46 b (ii)Common practice
Agricultural produce, group [member]
member [default]
IAS 41.46 b (ii)Common practice
Disclosure of information about agricultural produce [line items]
line items
Output of agricultural produce
X.XX
IAS 41.46 b (ii)Common practice
Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce
text
IAS 41.46 bDisclosure
Biological assets whose title is restricted
X instant, debit
IAS 41.49 aDisclosure
Biological assets pledged as security for liabilities
X instant, debit
IAS 41.49 aDisclosure
Commitments for development or acquisition of biological assets
X instant, credit
IAS 41.49 bDisclosure
Description of financial risk management related to agricultural activity
text
IAS 41.49 cDisclosure
Disclosure of reconciliation of changes in biological assets [text block]
text block
IAS 41.50Disclosure
Disclosure of reconciliation of changes in biological assets [abstract]
Disclosure of reconciliation of changes in biological assets [table]
table
IAS 41.50Disclosure
Measurement [axis]
axis
IFRS 13.93 aDisclosure, IAS 40.32ADisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At fair value [member]
member
IAS 41.50Disclosure, IAS 40.32ADisclosure, IFRS 13.93 aDisclosure
At cost [member]
member
IAS 40.32ADisclosure, IAS 41.50Disclosure, IAS 41.55Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 40.79 cDisclosure, IAS 38.118 cDisclosure, IAS 16.75 bDisclosure
Accumulated depreciation and amortisation [member]
member
IAS 16.75 bDisclosure, IAS 38.118 cCommon practice, IAS 41.54 fCommon practice, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 16.73 dCommon practice, IAS 40.79 cCommon practice
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Biological assets [axis]
axis
IAS 41.50Common practice
Biological assets [member]
member [default]
IAS 41.50Common practice, Expiry date 2019-01-01 IAS 17.31 aDisclosure
Current biological assets [member]
member
IAS 41.50Common practice
Non-current biological assets [member]
member
IAS 41.50Common practice
Disclosure of reconciliation of changes in biological assets [line items]
line items
Reconciliation of changes in biological assets [abstract]
Biological assets at beginning of period
X instant, debit
IAS 1.54 fDisclosure, IAS 41.43Example, IAS 41.50Disclosure
Changes in biological assets [abstract]
Additions other than through business combinations, biological assets [abstract]
Additions from subsequent expenditure recognised as asset, biological assets
X duration, debit
IAS 41.50Common practice
Additions from purchases, biological assets
X duration, debit
IAS 41.50 bDisclosure
Total additions other than through business combinations, biological assets
X duration, debit
IAS 41.50Common practice
Acquisitions through business combinations, biological assets
X duration, debit
IAS 41.50 eDisclosure
Increase (decrease) through net exchange differences, biological assets
X duration, debit
IAS 41.50 fDisclosure
Depreciation, biological assets
(X) duration
IAS 41.55 cDisclosure
Impairment loss recognised in profit or loss, biological assets
(X) duration
IAS 41.55 aDisclosure
Reversal of impairment loss recognised in profit or loss, biological assets
X duration
IAS 41.55 bDisclosure
Gains (losses) on fair value adjustment, biological assets [abstract]
Gains (losses) on fair value adjustment attributable to physical changes, biological assets
X duration
IAS 41 - Example 1 XYZ Dairy LtdExample, IAS 41.51Example
Gains (losses) on fair value adjustment attributable to price changes, biological assets
X duration
IAS 41.51Example, IAS 41 - Example 1 XYZ Dairy LtdExample
Total gains (losses) on fair value adjustment, biological assets
X duration
IAS 41.50 aDisclosure
Increase (decrease) through other changes, biological assets
X duration, debit
IAS 41.50 gDisclosure
Disposals, biological assets
(X) duration, credit
IAS 41.50 cDisclosure
Decrease due to harvest, biological assets
(X) duration, credit
IAS 41.50 dDisclosure
Decrease through classified as held for sale, biological assets
(X) duration, credit
IAS 41.50 cDisclosure
Total increase (decrease) in biological assets
X duration, debit
IAS 41.50Disclosure
Biological assets at end of period
X instant, debit
IAS 1.54 fDisclosure, IAS 41.43Example, IAS 41.50Disclosure
Description of biological assets where fair value information is unreliable
text
IAS 41.54 aDisclosure
Explanation of why fair value cannot be reliably measured for biological assets, at cost
text
IAS 41.54 bDisclosure
Range of estimates within which fair value is likely to lie for biological assets, at cost
text
IAS 41.54 cDisclosure
Depreciation method, biological assets, at cost
text
IAS 41.54 dDisclosure
Useful lives or depreciation rates, biological assets, at cost
text
IAS 41.54 eDisclosure
Description of biological assets previously measured at cost
text
IAS 41.56 aDisclosure
Explanation of why fair value becomes reliable for biological assets previously measured at cost
text
IAS 41.56 bDisclosure
Explanation of effect of change for biological asset for which fair value becomes reliably measurable
text
IAS 41.56 cDisclosure
Description of nature and extent of government grants for agricultural activity recognised in financial statements
text
IAS 41.57 aDisclosure
Income from government grants related to agricultural activity
X duration, credit
IAS 41.57 aCommon practice
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity
text
IAS 41.57 bDisclosure
Explanation of significant decrease in level of government grants for agricultural activity
text
IAS 41.57 cDisclosure
 [824500] Regulatory deferral accounts
Disclosure of regulatory deferral accounts [text block]
text block
IFRS 14 - DisclosureDisclosure, IFRS 14 - PresentationDisclosure
Items for presentation of regulatory deferral accounts [abstract]
Statement of financial position [abstract]
Regulatory deferral account debit balances and related deferred tax asset [abstract]
Regulatory deferral account debit balances [abstract]
Regulatory deferral account debit balances directly related to disposal group
X instant, debit
IFRS 14.25Disclosure
Other regulatory deferral account debit balances
X instant, debit
IFRS 14.25Example, IFRS 14.IE5Example
Total regulatory deferral account debit balances
X instant, debit
IFRS 14.35Disclosure, IFRS 14.33 aDisclosure, IFRS 14.20 aDisclosure
Deferred tax asset associated with regulatory deferral account balances
X instant, debit
IFRS 14.B11 bDisclosure, IFRS 14.24Disclosure
Total regulatory deferral account debit balances and related deferred tax asset
X instant, debit
IFRS 14.B11 aDisclosure, IFRS 14.24Disclosure
Assets and regulatory deferral account debit balances
X instant, debit
IFRS 14.21Disclosure
Regulatory deferral account credit balances and related deferred tax liability [abstract]
Regulatory deferral account credit balances [abstract]
Regulatory deferral account credit balances directly related to disposal group
X instant, credit
IFRS 14.25Disclosure
Other regulatory deferral account credit balances
X instant, credit
IFRS 14.IE5Example, IFRS 14.25Example
Total regulatory deferral account credit balances
X instant, credit
IFRS 14.33 aDisclosure, IFRS 14.35Disclosure, IFRS 14.20 bDisclosure
Deferred tax liability associated with regulatory deferral account balances
X instant, credit
IFRS 14.B11 bDisclosure, IFRS 14.24Disclosure
Total regulatory deferral account credit balances and related deferred tax liability
X instant, credit
IFRS 14.B11 aDisclosure, IFRS 14.24Disclosure
Equity, liabilities and regulatory deferral account credit balances
X instant, credit
IFRS 14.21Disclosure
Statement of profit or loss and other comprehensive income [abstract]
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax
X duration, credit
IFRS 14.23Disclosure
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent
X duration, credit
IFRS 14.IE1Example, IFRS 14.23Example
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests
X duration, credit
IFRS 14.IE1Example, IFRS 14.23Example
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
Net movement in regulatory deferral account balances related to profit or loss [abstract]
Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation
X duration, credit
IFRS 14.25Disclosure
Net movement in other regulatory deferral account balances related to profit or loss
X duration, credit
IFRS 14.25Common practice, IFRS 14.IE5Common practice
Total net movement in regulatory deferral account balances related to profit or loss
X duration, credit
IFRS 14.35Disclosure, IFRS 14.23Disclosure
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss
X duration, credit
IFRS 14.24Disclosure, IFRS 14.B12 bDisclosure
Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax
X duration, credit
IFRS 14.B12 aDisclosure, IFRS 14.24Disclosure
Net movement in regulatory deferral account balances related to other comprehensive income [abstract]
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss
X duration, credit
IFRS 14.35Disclosure, IFRS 14.22 aDisclosure
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss
X duration, credit
IFRS 14.22 aDisclosure
Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss
X duration, debit
IFRS 14.22 aDisclosure
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax
X duration, credit
IFRS 14.22 bDisclosure
Reclassification adjustments on net movement in regulatory deferral account balances, net of tax
(X) duration, debit
IFRS 14.22 bDisclosure
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
X duration, credit
IFRS 14.35Disclosure, IFRS 14.22 bDisclosure
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax
X duration, credit
IFRS 14.22 bDisclosure
Reclassification adjustments on net movement in regulatory deferral account balances, before tax
(X) duration, debit
IFRS 14.22 bDisclosure
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
X duration, credit
IFRS 14.22 bDisclosure
Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss
X duration, debit
IFRS 14.22 bDisclosure
Earnings per share [abstract]
Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax
X.XX
IFRS 14.26Disclosure
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently
text
IFRS 14.32Disclosure
Disclosure of information about activities subject to rate regulation [text block]
text block
IFRS 14 - Explanation of activities subject to rate regulationDisclosure
Disclosure of information about activities subject to rate regulation [abstract]
Disclosure of information about activities subject to rate regulation [table]
table
IFRS 14 - Explanation of activities subject to rate regulationDisclosure
Types of rate-regulated activities [axis]
axis
IFRS 14.30Disclosure, IFRS 14.33Disclosure
Rate-regulated activities [member]
member [default]
IFRS 14.30Disclosure, IFRS 14.33Disclosure
Electricity distribution [member]
member
IFRS 14.33Example, IFRS 14.IE2Example
Gas distribution [member]
member
IFRS 14.IE2Example, IFRS 14.33Example
Classes of regulatory deferral account balances [axis]
axis
IFRS 14.33Disclosure, IFRS 14.30 cDisclosure
Classes of regulatory deferral account balances [member]
member [default]
IFRS 14.33Disclosure, IFRS 14.30 cDisclosure
Taxation-related regulatory deferral account balances [member]
member
IFRS 14.34Disclosure
Disclosure of information about activities subject to rate regulation [line items]
line items
Description of nature and extent of rate-regulated activity
text
IFRS 14.30 aDisclosure
Description of nature of regulatory rate-setting process
text
IFRS 14.30 aDisclosure
Description of identity of rate regulator(s)
text
IFRS 14.30 bDisclosure
Statement that rate regulator is related party
text
IFRS 14.30 bDisclosure
Explanation of how rate regulator is related
text
IFRS 14.30 bDisclosure
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty
text
IFRS 14.30 cDisclosure
Description of cross-reference to disclosures about activities subject to rate regulation
text
IFRS 14.31Disclosure
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]
text block
IFRS 14 - Explanation of recognised amountsDisclosure
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]
table
IFRS 14 - Explanation of recognised amountsDisclosure
Types of rate-regulated activities [axis]
axis
IFRS 14.30Disclosure, IFRS 14.33Disclosure
Rate-regulated activities [member]
member [default]
IFRS 14.30Disclosure, IFRS 14.33Disclosure
Electricity distribution [member]
member
IFRS 14.33Example, IFRS 14.IE2Example
Gas distribution [member]
member
IFRS 14.IE2Example, IFRS 14.33Example
Regulatory deferral account balances [axis]
axis
IFRS 14.B22Disclosure
Regulatory deferral account balances [member]
member [default]
IFRS 14.B22Disclosure
Regulatory deferral account balances not classified as disposal groups [member]
member
IFRS 14.B22Disclosure
Regulatory deferral account balances classified as disposal groups [member]
member
IFRS 14.B22Disclosure
Classes of regulatory deferral account balances [axis]
axis
IFRS 14.33Disclosure, IFRS 14.30 cDisclosure
Classes of regulatory deferral account balances [member]
member [default]
IFRS 14.33Disclosure, IFRS 14.30 cDisclosure
Taxation-related regulatory deferral account balances [member]
member
IFRS 14.34Disclosure
Range [axis]
axis
IFRS 14.33 bDisclosure, IFRS 7.7Common practice, IFRS 13.B6Example, IFRS 13.IE63Example, IFRS 2.45 dDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Ranges [member]
member [default]
IFRS 7.7Common practice, IFRS 2.45 dDisclosure, IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
member
IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.IE63Example, IFRS 14.33 bDisclosure, IFRS 2.45 dDisclosure, IFRS 13.B6Example
Weighted average [member]
member
IFRS 13.IE63Example, IFRS 14.33 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.B6Example, IFRS 7.7Common practice
Top of range [member]
member
IFRS 14.33 bDisclosure, IFRS 13.B6Example, IFRS 7.7Common practice, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 2.45 dDisclosure
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
line items
Reconciliation of regulatory deferral account debit balances [abstract]
Regulatory deferral account debit balances at beginning of period
X instant, debit
IFRS 14.35Disclosure, IFRS 14.33 aDisclosure, IFRS 14.20 aDisclosure
Changes in regulatory deferral account debit balances [abstract]
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances
X duration, debit
IFRS 14.33 a (i)Example
Decrease through balances recovered in current period, regulatory deferral account debit balances
(X) duration, credit
IFRS 14.33 a (ii)Example
Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]
Decrease through impairments, regulatory deferral account debit balances
(X) duration, credit
IFRS 14.33 a (iii)Example
Increase through items acquired in business combination, regulatory deferral account debit balances
X duration, debit
IFRS 14.33 a (iii)Example
Decrease through disposals, regulatory deferral account debit balances
(X) duration, credit
IFRS 14.33 a (iii)Example
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances
X duration, debit
IFRS 14.33 a (iii)Example
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances
X duration, debit
IFRS 14.33 a (iii)Example
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances
X duration, debit
IFRS 14.33 a (iii)Example, IFRS 14.IE5Example
Total increase (decrease) through other changes, regulatory deferral account debit balances
X duration, debit
IFRS 14.33 a (iii)Example
Total increase (decrease) in regulatory deferral account debit balances
X duration, debit
IFRS 14.33 aDisclosure
Regulatory deferral account debit balances at end of period
X instant, debit
IFRS 14.35Disclosure, IFRS 14.33 aDisclosure, IFRS 14.20 aDisclosure
Reconciliation of regulatory deferral account credit balances [abstract]
Regulatory deferral account credit balances at beginning of period
X instant, credit
IFRS 14.33 aDisclosure, IFRS 14.35Disclosure, IFRS 14.20 bDisclosure
Changes in regulatory deferral account credit balances [abstract]
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances
X duration, credit
IFRS 14.33 a (i)Example
Decrease through balances reversed in current period, regulatory deferral account credit balances
(X) duration, debit
IFRS 14.33 a (ii)Example
Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]
Increase through items assumed in business combination, regulatory deferral account credit balances
X duration, credit
IFRS 14.33 a (iii)Example
Decrease through disposals, regulatory deferral account credit balances
(X) duration, debit
IFRS 14.33 a (iii)Example
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances
X duration, credit
IFRS 14.33 a (iii)Example
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances
X duration, credit
IFRS 14.33 a (iii)Example
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances
X duration, credit
IFRS 14.33 a (iii)Example, IFRS 14.IE5Example
Total increase (decrease) through other changes, regulatory deferral account credit balances
X duration, credit
IFRS 14.33 a (iii)Example
Total increase (decrease) in regulatory deferral account credit balances
X duration, credit
IFRS 14.33 aDisclosure
Regulatory deferral account credit balances at end of period
X instant, credit
IFRS 14.33 aDisclosure, IFRS 14.35Disclosure, IFRS 14.20 bDisclosure
Rate of return used to reflect time value of money, regulatory deferral account balances
X.XX
IFRS 14.33 bDisclosure
Discount rate used to reflect time value of money, regulatory deferral account balances
X.XX
IFRS 14.33 bDisclosure
Remaining recovery period of regulatory deferral account debit balances
X.XX
IFRS 14.33 cDisclosure
Remaining reversal period of regulatory deferral account credit balances
X.XX
IFRS 14.33 cDisclosure
Statement that regulatory deferral account balance is no longer fully recoverable or reversible
text
IFRS 14.36Disclosure
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible
text
IFRS 14.36Disclosure
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable
X instant, credit
IFRS 14.36Disclosure
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible
X instant, debit
IFRS 14.36Disclosure
Description of impact of rate regulation on current and deferred tax
text
IFRS 14.34Disclosure
Increase (decrease) in current tax expense (income) due to rate regulation
X duration, debit
IFRS 14.34Disclosure
Increase (decrease) in deferred tax expense (income) due to rate regulation
X duration, debit
IFRS 14.34Disclosure
Additional disclosures related to regulatory deferral accounts [abstract]
Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests
X duration, credit
IFRS 14.B25Disclosure
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary
X duration, credit
IFRS 14.B28Disclosure
 [825100] Notes - Investment property
Disclosure of investment property [text block]
text block
IAS 40 - DisclosureDisclosure
Disclosure of detailed information about investment property [text block]
text block
IAS 40.32ADisclosure
Disclosure of detailed information about investment property [abstract]
Disclosure of detailed information about investment property [table]
table
IAS 40.32ADisclosure
Measurement [axis]
axis
IFRS 13.93 aDisclosure, IAS 40.32ADisclosure, IAS 41.50Disclosure
Aggregated measurement [member]
member [default]
IFRS 13.93 aDisclosure, IAS 41.50Disclosure, IAS 40.32ADisclosure
At cost [member]
member
IAS 40.32ADisclosure, IAS 41.50Disclosure, IAS 41.55Disclosure
Fair value model [member]
member
IAS 40.32ADisclosure
At fair value [member]
member
IAS 41.50Disclosure, IAS 40.32ADisclosure, IFRS 13.93 aDisclosure
At cost within fair value model [member]
member
Expiry date 2019-01-01 IAS 40.78Disclosure
At cost or in accordance with IFRS 16 within fair value model [member]
member
Effective 2019-01-01 IAS 40.78Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 40.79 cDisclosure, IAS 38.118 cDisclosure, IAS 16.75 bDisclosure
Accumulated depreciation and amortisation [member]
member
IAS 16.75 bDisclosure, IAS 38.118 cCommon practice, IAS 41.54 fCommon practice, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 16.73 dCommon practice, IAS 40.79 cCommon practice
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Types of investment property [axis]
axis
IAS 1.112 cCommon practice
Investment property [member]
member [default]
IAS 1.112 cCommon practice, IFRS 13.94Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IFRS 13.IE60Example
Investment property completed [member]
member
IAS 1.112 cCommon practice
Investment property under construction or development [member]
member
IAS 1.112 cCommon practice
Disclosure of detailed information about investment property [line items]
line items
Reconciliation of changes in investment property [abstract]
Investment property at beginning of period
X instant, debit
IAS 1.54 bDisclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
Changes in investment property [abstract]
Additions, investment property [abstract]
Additions from subsequent expenditure recognised as asset, investment property
X duration, debit
IAS 40.79 d (i)Disclosure, IAS 40.76 aDisclosure
Additions from acquisitions, investment property
X duration, debit
IAS 40.76 aDisclosure, IAS 40.79 d (i)Disclosure
Total additions other than through business combinations, investment property
X duration, debit
IAS 40.79 d (i)Disclosure, IAS 40.76 aDisclosure
Acquisitions through business combinations, investment property
X duration, debit
IAS 40.79 d (ii)Disclosure, IAS 40.76 bDisclosure
Increase (decrease) through net exchange differences, investment property
X duration, debit
IAS 40.76 eDisclosure, IAS 40.79 d (vi)Disclosure
Depreciation, investment property
(X) duration
IAS 40.79 d (iv)Disclosure, IAS 40.76Disclosure
Impairment loss recognised in profit or loss, investment property
(X) duration
IAS 40.79 d (v)Disclosure, IAS 40.76 gDisclosure
Reversal of impairment loss recognised in profit or loss, investment property
X duration
IAS 40.79 d (v)Disclosure, IAS 40.76 gDisclosure
Gains (losses) on fair value adjustment, investment property
X duration
IAS 40.76 dDisclosure
Transfer from (to) inventories and owner-occupied property, investment property
X duration, debit
IAS 40.79 d (vii)Disclosure, IAS 40.76 fDisclosure
Transfer from investment property under construction or development, investment property
X duration, debit
IAS 40.76Common practice, IAS 40.79 dCommon practice
Disposals, investment property
(X) duration, credit
IAS 40.76 cDisclosure, IAS 40.79 d (iii)Disclosure
Decrease through classified as held for sale, investment property
(X) duration, credit
IAS 40.76 cDisclosure, IAS 40.79 d (iii)Disclosure
Increase (decrease) through other changes, investment property
X duration, debit
IAS 40.76 gDisclosure, IAS 40.79 d (viii)Disclosure
Total increase (decrease) in investment property
X duration, debit
IAS 40.76Disclosure, IAS 40.79 dDisclosure
Investment property at end of period
X instant, debit
IAS 1.54 bDisclosure, IAS 40.79 dDisclosure, IAS 40.76Disclosure
Explanation of whether entity applied fair value model or cost model to measure investment property
text
IAS 40.75 aDisclosure
Explanation of circumstances under which operating leases classified as investment property
text
Expiry date 2019-01-01 IAS 40.75 bDisclosure
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business
text
IAS 40.75 cDisclosure
Description of extent to which fair value of investment property is based on valuation by independent valuer
text
IAS 40.75 eDisclosure
Rental income from investment property, net of direct operating expense [abstract]
Rental income from investment property
X duration, credit
IAS 40.75 f (i)Disclosure
Direct operating expense from investment property [abstract]
Direct operating expense from investment property generating rental income
(X) duration, debit
IAS 40.75 f (ii)Disclosure
Direct operating expense from investment property not generating rental income
(X) duration, debit
IAS 40.75 f (iii)Disclosure
Total direct operating expense from investment property
(X) duration, debit
IAS 40.75 fCommon practice
Rental income from investment property, net of direct operating expense
X duration, credit
IAS 1.112 cCommon practice
Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models
X duration, credit
IAS 40.75 f (iv)Disclosure
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
text
IAS 40.75 gDisclosure
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
X instant
IAS 40.75 gDisclosure
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements
text
IAS 40.75 hDisclosure
Disclosure of significant adjustments to valuation obtained [text block]
text block
IAS 40.77Disclosure
Description of investment property, at cost within fair value model
text
Expiry date 2019-01-01 IAS 40.78 aDisclosure
Explanation of why fair value cannot be reliably measured for investment property, at cost within fair value model
text
Expiry date 2019-01-01 IAS 40.78 bDisclosure
Range of estimates within which fair value is likely to lie for investment property, at cost within fair value model
text
Expiry date 2019-01-01 IAS 40.78 cDisclosure
Explanation of disposal of investment property carried at cost within fair value model
text
Expiry date 2019-01-01 IAS 40.78 d (i)Disclosure
Investment property carried at cost within fair value model, at time of sale
X instant, debit
Expiry date 2019-01-01 IAS 40.78 d (ii)Disclosure
Gains (losses) on disposals of investment property carried at cost within fair value model
X duration, credit
Expiry date 2019-01-01 IAS 40.78 d (iii)Disclosure
Description of investment property, at cost or in accordance with IFRS 16 within fair value model
text
Effective 2019-01-01 IAS 40.78 aDisclosure
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model
text
Effective 2019-01-01 IAS 40.78 bDisclosure
Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model
text
Effective 2019-01-01 IAS 40.78 cDisclosure
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model
text
Effective 2019-01-01 IAS 40.78 d (i)Disclosure
Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale
X instant, debit
Effective 2019-01-01 IAS 40.78 d (ii)Disclosure
Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model
X duration, credit
Effective 2019-01-01 IAS 40.78 d (iii)Disclosure
Depreciation method, investment property, cost model
text
IAS 40.79 aDisclosure
Useful lives or depreciation rates, investment property, cost model
text
IAS 40.79 bDisclosure
Description of investment property where fair value information is unreliable, cost model
text
IAS 40.79 e (i)Disclosure
Explanation of why fair value cannot be reliably measured for investment property, cost model
text
IAS 40.79 e (ii)Disclosure
Range of estimates within which fair value is likely to lie for investment property, cost model
text
IAS 40.79 e (iii)Disclosure
 [825480] Notes - Separate financial statements
Disclosure of separate financial statements [text block]
text block
IAS 27 - DisclosureDisclosure, IFRS 12 - ObjectiveDisclosure
Description of nature of financial statements
text
IAS 27.17 aDisclosure, IAS 27.16 aDisclosure, IAS 1.51 bDisclosure
Description of fact that exemption from consolidation has been used
text
IAS 27.16 aDisclosure
Description of reasons why separate financial statements are prepared if not required by law
text
IAS 27.17 aDisclosure
Name of entity whose consolidated financial statements have been produced for public use
text
IAS 27.16 aDisclosure
Principal place of business of entity whose consolidated financial statements have been produced for public use
text
IAS 27.16 aDisclosure
Country of incorporation of entity whose consolidated financial statements have been produced for public use
text
IAS 27.16 aDisclosure
Address where consolidated financial statements are obtainable
text
IAS 27.16 aDisclosure
Disclosure of subsidiaries [text block]
text block
IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure
Disclosure of subsidiaries [abstract]
Disclosure of subsidiaries [table]
table
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 aDisclosure
Subsidiaries [axis]
axis
IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure, IAS 27.16 bDisclosure
Entity's total for subsidiaries [member]
member [default]
IFRS 12.B4 aDisclosure, IAS 27.17 bDisclosure, IAS 27.16 bDisclosure
Subsidiaries [member]
member
IAS 27.16 bDisclosure, IAS 24.19 cDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure
Disclosure of subsidiaries [line items]
line items
Name of subsidiary
text
IAS 27.17 b (i)Disclosure, IFRS 12.19B aDisclosure, IAS 27.16 b (i)Disclosure, IFRS 12.12 aDisclosure
Principal place of business of subsidiary
text
IAS 27.16 b (ii)Disclosure, IFRS 12.19B bDisclosure, IAS 27.17 b (ii)Disclosure, IFRS 12.12 bDisclosure
Country of incorporation of subsidiary
text
IAS 27.16 b (ii)Disclosure, IFRS 12.12 bDisclosure, IFRS 12.19B bDisclosure, IAS 27.17 b (ii)Disclosure
Proportion of ownership interest in subsidiary
X.XX
IAS 27.16 b (iii)Disclosure, IAS 27.17 b (iii)Disclosure, IFRS 12.19B cDisclosure
Proportion of voting rights held in subsidiary
X.XX
IFRS 12.19B cDisclosure, IAS 27.16 b (iii)Disclosure, IAS 27.17 b (iii)Disclosure
Disclosure of joint ventures [text block]
text block
IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 bDisclosure
Disclosure of joint ventures [abstract]
Disclosure of joint ventures [table]
table
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure
Joint ventures [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39MDisclosure, IFRS 12.B4 bDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures [member]
member [default]
IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
member
IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Disclosure of joint ventures [line items]
line items
Name of joint venture
text
IAS 27.17 b (i)Disclosure, IAS 27.16 b (i)Disclosure, IFRS 12.21 a (i)Disclosure
Principal place of business of joint venture
text
IAS 27.16 b (ii)Disclosure, IFRS 12.21 a (iii)Disclosure, IAS 27.17 b (ii)Disclosure
Country of incorporation of joint venture
text
IFRS 12.21 a (iii)Disclosure, IAS 27.17 b (ii)Disclosure, IAS 27.16 b (ii)Disclosure
Proportion of ownership interest in joint venture
X.XX
IAS 27.16 b (iii)Disclosure, IFRS 12.21 a (iv)Disclosure, IAS 27.17 b (iii)Disclosure
Proportion of voting rights held in joint venture
X.XX
IAS 27.16 b (iii)Disclosure, IAS 27.17 b (iii)Disclosure, IFRS 12.21 a (iv)Disclosure
Disclosure of associates [text block]
text block
IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure
Disclosure of associates [abstract]
Disclosure of associates [table]
table
IFRS 12.B4 dDisclosure, IAS 27.17 bDisclosure, IAS 27.16 bDisclosure
Associates [axis]
axis
IFRS 12.B4 dDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates [member]
member [default]
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 dDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [member]
member
IAS 27.16 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 24.19 dDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Disclosure of associates [line items]
line items
Name of associate
text
IFRS 12.21 a (i)Disclosure, IAS 27.16 b (i)Disclosure, IAS 27.17 b (i)Disclosure
Principal place of business of associate
text
IAS 27.16 b (ii)Disclosure, IAS 27.17 b (ii)Disclosure, IFRS 12.21 a (iii)Disclosure
Country of incorporation of associate
text
IFRS 12.21 a (iii)Disclosure, IAS 27.17 b (ii)Disclosure, IAS 27.16 b (ii)Disclosure
Proportion of ownership interest in associate
X.XX
IFRS 12.21 a (iv)Disclosure, IAS 27.17 b (iii)Disclosure, IAS 27.16 b (iii)Disclosure
Proportion of voting rights held in associate
X.XX
IFRS 12.21 a (iv)Disclosure, IAS 27.17 b (iii)Disclosure, IAS 27.16 b (iii)Disclosure
Method used to account for investments in subsidiaries
text
IAS 27.17 cDisclosure, IAS 27.16 cDisclosure
Method used to account for investments in joint ventures
text
IAS 27.17 cDisclosure, IAS 27.16 cDisclosure
Method used to account for investments in associates
text
IAS 27.16 cDisclosure, IAS 27.17 cDisclosure
Statement that investment entity prepares separate financial statements as its only financial statements
text
IAS 27.16ADisclosure
Description of identification of financial statements to which separate financial statements relate
text
IAS 27.17Disclosure
Identification of unadjusted comparative information
text
IAS 27.18IDisclosure, IFRS 10.C6BDisclosure, IFRS 11.C12BDisclosure, IAS 16.80ADisclosure, IAS 38.130IDisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Statement that unadjusted comparative information has been prepared on different basis
text
IAS 27.18IDisclosure, IFRS 11.C12BDisclosure, IAS 38.130IDisclosure, IFRS 10.C6BDisclosure, IAS 16.80ADisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Explanation of basis of preparation of unadjusted comparative information
text
Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C12BDisclosure, IAS 27.18IDisclosure, IAS 16.80ADisclosure, IFRS 10.C6BDisclosure, IAS 38.130IDisclosure, IFRS 11.C13BDisclosure
 [825700] Notes - Interests in other entities
Disclosure of interests in other entities [text block]
text block
IFRS 12.1Disclosure
Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]
text block
IFRS 12.7Disclosure
Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
text
IFRS 12.9 aExample
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
text
IFRS 12.9 bExample
Description of significant judgements and assumptions made in determining that entity is agent or principal
text
IFRS 12.9 cExample
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
text
IFRS 12.9 dExample
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
text
IFRS 12.9 eExample
Disclosure of how entity aggregated interests in similar entities [text block]
text block
IFRS 12.B3Disclosure
Disclosure of interests in subsidiaries [text block]
text block
IFRS 12.2 b (i)Disclosure
Disclosure of composition of group [text block]
text block
IFRS 12.10 a (i)Disclosure
Disclosure of subsidiaries [text block]
text block
IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure
Disclosure of subsidiaries [abstract]
Disclosure of subsidiaries [table]
table
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 aDisclosure
Subsidiaries [axis]
axis
IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure, IAS 27.16 bDisclosure
Entity's total for subsidiaries [member]
member [default]
IFRS 12.B4 aDisclosure, IAS 27.17 bDisclosure, IAS 27.16 bDisclosure
Subsidiaries [member]
member
IAS 27.16 bDisclosure, IAS 24.19 cDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 aDisclosure
Subsidiaries with material non-controlling interests [member]
member
IFRS 12.12Disclosure
Disclosure of subsidiaries [line items]
line items
Name of subsidiary
text
IAS 27.17 b (i)Disclosure, IFRS 12.19B aDisclosure, IAS 27.16 b (i)Disclosure, IFRS 12.12 aDisclosure
Principal place of business of subsidiary
text
IAS 27.16 b (ii)Disclosure, IFRS 12.19B bDisclosure, IAS 27.17 b (ii)Disclosure, IFRS 12.12 bDisclosure
Country of incorporation of subsidiary
text
IAS 27.16 b (ii)Disclosure, IFRS 12.12 bDisclosure, IFRS 12.19B bDisclosure, IAS 27.17 b (ii)Disclosure
Proportion of ownership interests held by non-controlling interests
X.XX
IFRS 12.12 cDisclosure
Proportion of voting rights held by non-controlling interests
X.XX
IFRS 12.12 dDisclosure
Profit (loss), attributable to non-controlling interests
X duration, credit
IFRS 12.12 eDisclosure, IAS 1.81B a (i)Disclosure
Non-controlling interests
X instant, credit
IFRS 12.12 fDisclosure, IFRS 10.22Disclosure, IAS 1.54 qDisclosure
Dividends paid to non-controlling interests
X duration, credit
IFRS 12.B10 aDisclosure
Current assets
X instant, debit
IFRS 12.B10 bExample, IFRS 12.B12 b (i)Disclosure, IAS 1.66Disclosure
Non-current assets
X instant, debit
IFRS 12.B10 bExample, IAS 1.66Disclosure, IFRS 12.B12 b (ii)Disclosure
Current liabilities
X instant, credit
IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure, IAS 1.69Disclosure
Non-current liabilities
X instant, credit
IFRS 12.B10 bExample, IAS 1.69Disclosure, IFRS 12.B12 b (iv)Disclosure
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Comprehensive income
X duration, credit
IFRS 12.B12 b (ix)Disclosure, IAS 1.81A cDisclosure, IFRS 12.B10 bExample, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, IAS 1.106 aDisclosure
Date of end of reporting period of financial statements of subsidiary
yyyy-mm-dd
IFRS 12.11 aDisclosure
Description of reason why using different reporting date or period for subsidiary
text
IFRS 12.11 bDisclosure
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
text
IFRS 12.13 aDisclosure
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group
text
IFRS 12.13 bDisclosure
Assets to which significant restrictions apply
X instant, debit
IFRS 12.13 cDisclosure
Liabilities to which significant restrictions apply
X instant, credit
IFRS 12.13 cDisclosure
Disclosure of information about consolidated structured entities [text block]
text block
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Disclosure of information about consolidated structured entities [abstract]
Disclosure of information about consolidated structured entities [table]
table
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Consolidated structured entities [axis]
axis
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Entity's total for consolidated structured entities [member]
member [default]
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Consolidated structured entities [member]
member
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entitiesDisclosure
Disclosure of information about consolidated structured entities [line items]
line items
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
text
IFRS 12.B26 aExample, IFRS 12.14Disclosure
Description of type of support provided to structured entity without having contractual obligation to do so
text
IFRS 12.30 aDisclosure, IFRS 12.15 aDisclosure
Support provided to structured entity without having contractual obligation to do so
X duration
IFRS 12.30 aDisclosure, IFRS 12.15 aDisclosure
Description of reasons for providing support to structured entity without having contractual obligation to do so
text
IFRS 12.30 bDisclosure, IFRS 12.15 bDisclosure
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
text
IFRS 12.16Disclosure
Description of intentions to provide support to structured entity
text
IFRS 12.17Disclosure, IFRS 12.31Disclosure
Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]
text block
IFRS 12.18Disclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent
X duration, credit
IFRS 12.18Disclosure
Gains (losses) recognised when control of subsidiary is lost
X duration, credit
IFRS 12.19Disclosure
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary
X duration, credit
IFRS 12.19 aDisclosure
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
text
IFRS 12.19 bDisclosure
Disclosure of interests in associates [text block]
text block
IFRS 12.2 b (ii)Disclosure
Disclosure of associates [text block]
text block
IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure
Disclosure of associates [abstract]
Disclosure of associates [table]
table
IFRS 12.B4 dDisclosure, IAS 27.17 bDisclosure, IAS 27.16 bDisclosure
Associates [axis]
axis
IFRS 12.B4 dDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates [member]
member [default]
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 dDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [member]
member
IAS 27.16 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 24.19 dDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial associates [member]
member
IFRS 12.21 c (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of associates [line items]
line items
Name of associate
text
IFRS 12.21 a (i)Disclosure, IAS 27.16 b (i)Disclosure, IAS 27.17 b (i)Disclosure
Description of nature of entity's relationship with associate
text
IFRS 12.21 a (ii)Disclosure
Principal place of business of associate
text
IAS 27.16 b (ii)Disclosure, IAS 27.17 b (ii)Disclosure, IFRS 12.21 a (iii)Disclosure
Country of incorporation of associate
text
IFRS 12.21 a (iii)Disclosure, IAS 27.17 b (ii)Disclosure, IAS 27.16 b (ii)Disclosure
Proportion of ownership interest in associate
X.XX
IFRS 12.21 a (iv)Disclosure, IAS 27.17 b (iii)Disclosure, IAS 27.16 b (iii)Disclosure
Proportion of voting rights held in associate
X.XX
IFRS 12.21 a (iv)Disclosure, IAS 27.17 b (iii)Disclosure, IAS 27.16 b (iii)Disclosure
Description of whether investment in associate is measured using equity method or at fair value
text
IFRS 12.21 b (i)Disclosure
Description of basis of preparation of summarised financial information of associate
text
IFRS 12.B15Disclosure
Dividends received
X duration, debit
IFRS 12.B12 aDisclosure
Current assets
X instant, debit
IFRS 12.B10 bExample, IFRS 12.B12 b (i)Disclosure, IAS 1.66Disclosure
Non-current assets
X instant, debit
IFRS 12.B10 bExample, IAS 1.66Disclosure, IFRS 12.B12 b (ii)Disclosure
Current liabilities
X instant, credit
IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure, IAS 1.69Disclosure
Non-current liabilities
X instant, credit
IFRS 12.B10 bExample, IAS 1.69Disclosure, IFRS 12.B12 b (iv)Disclosure
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
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 5.33 aDisclosure, IFRS 12.B12 b (vii)Disclosure, IAS 1.82 eaDisclosure, IAS 1.98 eDisclosure
Other comprehensive income
X duration, credit
IAS 1.81A bDisclosure, IAS 1.91 aDisclosure, IAS 1.106 d (ii)Disclosure, IFRS 12.B12 b (viii)Disclosure
Comprehensive income
X duration, credit
IFRS 12.B12 b (ix)Disclosure, IAS 1.81A cDisclosure, IFRS 12.B10 bExample, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, IAS 1.106 aDisclosure
Fair value of investments in associates for which there are quoted market prices
X instant, debit
IFRS 12.21 b (iii)Disclosure
Investments accounted for using equity method
X instant, debit
IFRS 12.B16Disclosure, IAS 1.54 eDisclosure, IFRS 8.24 aDisclosure
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 12.B16 aDisclosure
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 12.B16 bDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
X duration, credit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.B16 cDisclosure, IAS 1.91 aDisclosure
Share of total comprehensive income of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 12.B16 dDisclosure
Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]
text block
IFRS 12.B14 bDisclosure
Description of nature and extent of significant restrictions on transfer of funds to entity
text
IFRS 12.19D aDisclosure, IFRS 12.22 aDisclosure
Date of end of reporting period of financial statements of associate
yyyy-mm-dd
IFRS 12.22 b (i)Disclosure
Description of reason why using different reporting date or period for associate
text
IFRS 12.22 b (ii)Disclosure
Unrecognised share of losses of associates
X duration, debit
IFRS 12.22 cDisclosure
Cumulative unrecognised share of losses of associates
X instant, credit
IFRS 12.22 cDisclosure
Contingent liabilities incurred in relation to interests in associates
X instant, credit
IFRS 12.23 bDisclosure
Share of contingent liabilities of associates incurred jointly with other investors
X instant, credit
IFRS 12.23 bDisclosure
Disclosure of interests in joint arrangements [text block]
text block
IFRS 12.2 b (ii)Disclosure
Disclosure of joint operations [text block]
text block
IFRS 12.B4 cDisclosure
Disclosure of joint operations [abstract]
Disclosure of joint operations [table]
table
IFRS 12.B4 cDisclosure
Joint operations [axis]
axis
IFRS 12.B4 cDisclosure
Entity's total for joint operations [member]
member [default]
IFRS 12.B4 cDisclosure
Joint operations [member]
member
IFRS 12.B4 cDisclosure
Disclosure of joint operations [line items]
line items
Name of joint operation
text
IFRS 12.21 a (i)Disclosure
Description of nature of entity's relationship with joint operation
text
IFRS 12.21 a (ii)Disclosure
Principal place of business of joint operation
text
IFRS 12.21 a (iii)Disclosure
Country of incorporation of joint operation
text
IFRS 12.21 a (iii)Disclosure
Proportion of ownership interest in joint operation
X.XX
IFRS 12.21 a (iv)Disclosure
Proportion of voting rights held in joint operation
X.XX
IFRS 12.21 a (iv)Disclosure
Disclosure of joint ventures [text block]
text block
IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 bDisclosure
Disclosure of joint ventures [abstract]
Disclosure of joint ventures [table]
table
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure
Joint ventures [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39MDisclosure, IFRS 12.B4 bDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures [member]
member [default]
IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
member
IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint ventures [member]
member
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.21 c (i)Disclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of joint ventures [line items]
line items
Name of joint venture
text
IAS 27.17 b (i)Disclosure, IAS 27.16 b (i)Disclosure, IFRS 12.21 a (i)Disclosure
Description of nature of entity's relationship with joint venture
text
IFRS 12.21 a (ii)Disclosure
Principal place of business of joint venture
text
IAS 27.16 b (ii)Disclosure, IFRS 12.21 a (iii)Disclosure, IAS 27.17 b (ii)Disclosure
Country of incorporation of joint venture
text
IFRS 12.21 a (iii)Disclosure, IAS 27.17 b (ii)Disclosure, IAS 27.16 b (ii)Disclosure
Proportion of ownership interest in joint venture
X.XX
IAS 27.16 b (iii)Disclosure, IFRS 12.21 a (iv)Disclosure, IAS 27.17 b (iii)Disclosure
Proportion of voting rights held in joint venture
X.XX
IAS 27.16 b (iii)Disclosure, IAS 27.17 b (iii)Disclosure, IFRS 12.21 a (iv)Disclosure
Description of whether investment in joint venture is measured using equity method or at fair value
text
IFRS 12.21 b (i)Disclosure
Description of basis of preparation of summarised financial information of joint venture
text
IFRS 12.B15Disclosure
Dividends received
X duration, debit
IFRS 12.B12 aDisclosure
Current assets
X instant, debit
IFRS 12.B10 bExample, IFRS 12.B12 b (i)Disclosure, IAS 1.66Disclosure
Non-current assets
X instant, debit
IFRS 12.B10 bExample, IAS 1.66Disclosure, IFRS 12.B12 b (ii)Disclosure
Current liabilities
X instant, credit
IFRS 12.B10 bExample, IFRS 12.B12 b (iii)Disclosure, IAS 1.69Disclosure
Non-current liabilities
X instant, credit
IFRS 12.B10 bExample, IAS 1.69Disclosure, IFRS 12.B12 b (iv)Disclosure
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
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 5.33 aDisclosure, IFRS 12.B12 b (vii)Disclosure, IAS 1.82 eaDisclosure, IAS 1.98 eDisclosure
Other comprehensive income
X duration, credit
IAS 1.81A bDisclosure, IAS 1.91 aDisclosure, IAS 1.106 d (ii)Disclosure, IFRS 12.B12 b (viii)Disclosure
Comprehensive income
X duration, credit
IFRS 12.B12 b (ix)Disclosure, IAS 1.81A cDisclosure, IFRS 12.B10 bExample, IFRS 1.24 bDisclosure, IFRS 1.32 a (ii)Disclosure, IAS 1.106 aDisclosure
Cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Other current financial liabilities
X instant, credit
IFRS 12.B13 bDisclosure, IAS 1.54 mDisclosure
Other non-current financial liabilities
X instant, credit
IAS 1.54 mDisclosure, IFRS 12.B13 cDisclosure
Depreciation and amortisation expense
X duration, debit
IFRS 8.28 eDisclosure, IAS 1.99Disclosure, IAS 1.104Disclosure, IAS 1.102Example, IFRS 8.23 eDisclosure, IFRS 12.B13 dDisclosure
Interest income
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (iii)Disclosure, IAS 1.112 cCommon practice, IFRS 8.28 eDisclosure, IFRS 8.23 cDisclosure, IFRS 12.B13 eDisclosure
Interest expense
X duration, debit
IFRS 8.28 eDisclosure, IFRS 12.B13 fDisclosure, IFRS 8.23 dDisclosure
Tax expense (income), continuing operationsTax expense (income)
X duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IAS 1.82 dDisclosure, IFRS 8.23 hDisclosure
Fair value of investments in joint ventures for which there are quoted market prices
X instant, debit
IFRS 12.21 b (iii)Disclosure
Investments accounted for using equity method
X instant, debit
IFRS 12.B16Disclosure, IAS 1.54 eDisclosure, IFRS 8.24 aDisclosure
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 12.B16 aDisclosure
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 12.B16 bDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
X duration, credit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.B16 cDisclosure, IAS 1.91 aDisclosure
Share of total comprehensive income of associates and joint ventures accounted for using equity method
X duration, credit
IFRS 12.B16 dDisclosure
Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]
text block
IFRS 12.B14 bDisclosure
Description of nature and extent of significant restrictions on transfer of funds to entity
text
IFRS 12.19D aDisclosure, IFRS 12.22 aDisclosure
Date of end of reporting period of financial statements of joint venture
yyyy-mm-dd
IFRS 12.22 b (i)Disclosure
Description of reason why using different reporting date or period for joint venture
text
IFRS 12.22 b (ii)Disclosure
Unrecognised share of losses of joint ventures
X duration, debit
IFRS 12.22 cDisclosure
Cumulative unrecognised share of losses of joint ventures
X instant, credit
IFRS 12.22 cDisclosure
Commitments in relation to joint ventures
X instant, credit
IFRS 12.23 aDisclosure
Contingent liabilities incurred in relation to interests in joint ventures
X instant, credit
IFRS 12.23 bDisclosure
Share of contingent liabilities of joint ventures incurred jointly with other investors
X instant, credit
IFRS 12.23 bDisclosure
Disclosure of interests in unconsolidated structured entities [text block]
text block
IFRS 12.2 b (iii)Disclosure
Disclosure of unconsolidated structured entities [text block]
text block
IFRS 12.B4 eDisclosure
Disclosure of unconsolidated structured entities [abstract]
Disclosure of unconsolidated structured entities [table]
table
IFRS 12.B4 eDisclosure
Unconsolidated structured entities [axis]
axis
IFRS 12.B4 eDisclosure
Entity's total for unconsolidated structured entities [member]
member [default]
IFRS 12.B4 eDisclosure
Unconsolidated structured entities [member]
member
IFRS 12.B4 eDisclosure
Securitisation vehicles [member]
member
IFRS 12.B23 aExample
Asset-backed financings [member]
member
IFRS 12.B23 bExample
Investment funds [member]
member
IFRS 12.B23 cExample
Disclosure of unconsolidated structured entities [line items]
line items
Disclosure of information about interests in structured entity [text block]
text block
IFRS 12.26Disclosure
Description of how entity determined which structured entities it sponsored
text
IFRS 12.27 aDisclosure
Income from structured entities
X duration, credit
IFRS 12.27 bDisclosure
Description of types of income from structured entities
text
IFRS 12.27 bDisclosure, IFRS 12.B26 cExample
Assets transferred to structured entities, at time of transfer
X duration, credit
IFRS 12.27 cDisclosure
Assets recognised in entity's financial statements in relation to structured entities
X instant, debit
IFRS 12.29 aDisclosure
Liabilities recognised in entity's financial statements in relation to structured entities
X instant, credit
IFRS 12.29 aDisclosure
Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised
text
IFRS 12.29 bDisclosure
Maximum exposure to loss from interests in structured entities
X instant
IFRS 12.29 cDisclosure
Information about how maximum exposure to loss from interests in structured entities is determined
text
IFRS 12.29 cDisclosure
Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified
text
IFRS 12.29 cDisclosure
Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities
text
IFRS 12.29 dDisclosure
Description of type of support provided to structured entity without having contractual obligation to do so
text
IFRS 12.30 aDisclosure, IFRS 12.15 aDisclosure
Support provided to structured entity without having contractual obligation to do so
X duration
IFRS 12.30 aDisclosure, IFRS 12.15 aDisclosure
Description of reasons for providing support to structured entity without having contractual obligation to do so
text
IFRS 12.30 bDisclosure, IFRS 12.15 bDisclosure
Description of intentions to provide support to structured entity
text
IFRS 12.17Disclosure, IFRS 12.31Disclosure
Additional information about nature of and changes in risks associated with interests in structured entities [text block]
text block
IFRS 12.B25Disclosure
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
text
IFRS 12.B26 aExample, IFRS 12.14Disclosure
Losses incurred in relation to interests in structured entities
X duration, debit
IFRS 12.B26 bExample
Description of whether entity is required to absorb losses of structured entities before other parties
text
IFRS 12.B26 dExample
Maximum limit of losses of structured entities which entity is required to absorb before other parties
X instant, credit
IFRS 12.B26 dExample
Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block]
text block
IFRS 12.B26 dExample
Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]
text block
IFRS 12.B26 eExample
Description of difficulties structured entity experienced in financing its activities
text
IFRS 12.B26 fExample
Disclosure of forms of funding of structured entity and their weighted-average life [text block]
text block
IFRS 12.B26 gExample
Disclosure of investment entities [text block]
text block
IFRS 12 - Investment entity statusDisclosure
Information about significant judgements and assumptions made in determining that entity is investment entity
text
IFRS 12.9ADisclosure
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
text
IFRS 12.9ADisclosure
Description of change of investment entity status
text
IFRS 12.9BDisclosure
Description of reasons for change of investment entity status
text
IFRS 12.9BDisclosure
Disclosure of effect of change of investment entity status on financial statements [text block]
text block
IFRS 12.9BDisclosure
Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status
X instant, debit
IFRS 12.9B aDisclosure
Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status
X duration, credit
IFRS 12.9B bDisclosure
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
text
IFRS 12.9B cDisclosure
Statement that investment entity is required to apply exception from consolidation
text
IFRS 12.19ADisclosure
Disclosure of information about unconsolidated subsidiaries [text block]
text block
IFRS 12.19BDisclosure
Disclosure of information about unconsolidated subsidiaries [abstract]
Disclosure of information about unconsolidated subsidiaries [table]
table
IFRS 12.19BDisclosure
Unconsolidated subsidiaries [axis]
axis
IFRS 12.19BDisclosure
Entity's total for unconsolidated subsidiaries [member]
member [default]
IFRS 12.19BDisclosure
Unconsolidated subsidiaries [member]
member
IFRS 12.19BDisclosure
Unconsolidated subsidiaries that investment entity controls directly [member]
member
IFRS 12.19BDisclosure
Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]
member
IFRS 12.19CDisclosure
Disclosure of information about unconsolidated subsidiaries [line items]
line items
Name of subsidiary
text
IAS 27.17 b (i)Disclosure, IFRS 12.19B aDisclosure, IAS 27.16 b (i)Disclosure, IFRS 12.12 aDisclosure
Principal place of business of subsidiary
text
IAS 27.16 b (ii)Disclosure, IFRS 12.19B bDisclosure, IAS 27.17 b (ii)Disclosure, IFRS 12.12 bDisclosure
Country of incorporation of subsidiary
text
IAS 27.16 b (ii)Disclosure, IFRS 12.12 bDisclosure, IFRS 12.19B bDisclosure, IAS 27.17 b (ii)Disclosure
Proportion of ownership interest in subsidiary
X.XX
IAS 27.16 b (iii)Disclosure, IAS 27.17 b (iii)Disclosure, IFRS 12.19B cDisclosure
Proportion of voting rights held in subsidiary
X.XX
IFRS 12.19B cDisclosure, IAS 27.16 b (iii)Disclosure, IAS 27.17 b (iii)Disclosure
Description of nature and extent of significant restrictions on transfer of funds to entity
text
IFRS 12.19D aDisclosure, IFRS 12.22 aDisclosure
Description of current commitments or intentions to provide support to subsidiary
text
IFRS 12.19D bDisclosure
Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
text
IFRS 12.19E aDisclosure
Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
X duration
IFRS 12.19E aDisclosure
Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
text
IFRS 12.19E bDisclosure
Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]
text block
IFRS 12.19FDisclosure
Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
Disclosure of information about unconsolidated structured entities controlled by investment entity [table]
table
IFRS 12.19FDisclosure
Unconsolidated structured entities controlled by investment entity [axis]
axis
IFRS 12.19FDisclosure
Unconsolidated structured entities controlled by investment entity [member]
member [default]
IFRS 12.19FDisclosure
Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]
line items
Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity
text
IFRS 12.19FDisclosure
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity
text
IFRS 12.19GDisclosure
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
text
IFRS 11.C4Disclosure
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method
X instant, credit
IFRS 11.C4Disclosure
Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]
text block
IFRS 11.C5Disclosure
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]
text block
IFRS 11.C10Disclosure
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]
text block
IFRS 11.C12 bDisclosure
Identification of unadjusted comparative information
text
IAS 27.18IDisclosure, IFRS 10.C6BDisclosure, IFRS 11.C12BDisclosure, IAS 16.80ADisclosure, IAS 38.130IDisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Statement that unadjusted comparative information has been prepared on different basis
text
IAS 27.18IDisclosure, IFRS 11.C12BDisclosure, IAS 38.130IDisclosure, IFRS 10.C6BDisclosure, IAS 16.80ADisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Explanation of basis of preparation of unadjusted comparative information
text
Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C12BDisclosure, IAS 27.18IDisclosure, IAS 16.80ADisclosure, IFRS 10.C6BDisclosure, IAS 38.130IDisclosure, IFRS 11.C13BDisclosure
 [825900] Notes - Non-current asset held for sale and discontinued operations
Disclosure of non-current assets held for sale and discontinued operations [text block]
text block
IFRS 5 - Presentation and disclosureDisclosure
Disclosure of analysis of single amount of discontinued operations [text block]
text block
IFRS 5.33 bDisclosure
Disclosure of analysis of single amount of discontinued operations [abstract]
Disclosure of analysis of single amount of discontinued operations [table]
table
IFRS 5.33 bDisclosure
Continuing and discontinued operations [axis]
axis
IFRS 5 - Presentation and disclosureDisclosure
Continuing operations [member]
member member [default]
IFRS 5 - Presentation and disclosureDisclosure
Discontinued operations [member]
member
IFRS 5 - Presentation and disclosureDisclosure
Disclosure of analysis of single amount of discontinued operations [line items]
line items
Profit (loss) before tax
X duration, credit
IAS 1.103Example, IFRS 8.23Example, IAS 1.102Example, IFRS 8.28 bExample, IFRS 5.33 b (i)Disclosure
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
Tax expense relating to profit (loss) from ordinary activities of discontinued operationsTax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
X duration, debit
IFRS 5.33 b (ii)Disclosure, IAS 12.81 h (ii)Disclosure
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation
X duration, credit
IFRS 5.33 b (iii)Disclosure
Tax expense relating to gain (loss) on discontinuanceTax expense (income) relating to gain (loss) on discontinuance
X duration, debit
IFRS 5.33 b (iv)Disclosure, IAS 12.81 h (i)Disclosure
Profit (loss) from discontinued operations
X duration, credit
IFRS 5.33 aDisclosure, IFRS 12.B12 b (vii)Disclosure, IAS 1.82 eaDisclosure, IAS 1.98 eDisclosure
Cash flows from continuing and discontinued operations [abstract]
Cash flows from (used in) operating activities [abstract]
Net cash flows from (used in) operating activities, continuing operations
X duration, debit
IFRS 5.33 cDisclosure
Net cash flows from (used in) operating activities, discontinued operations
X duration, debit
IFRS 5.33 cDisclosure
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]
Net cash flows from (used in) investing activities, continuing operations
X duration, debit
IFRS 5.33 cDisclosure
Net cash flows from (used in) investing activities, discontinued operations
X duration, debit
IFRS 5.33 cDisclosure
Net cash flows from (used in) investing activities
X duration, debit
IAS 7.10Disclosure, IAS 7.50 dDisclosure
Cash flows from (used in) financing activities [abstract]
Net cash flows from (used in) financing activities, continuing operations
X duration, debit
IFRS 5.33 cDisclosure
Net cash flows from (used in) financing activities, discontinued operations
X duration, debit
IFRS 5.33 cDisclosure
Net cash flows from (used in) financing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Increase (decrease) in cash and cash equivalents, discontinued operations
X duration, debit
IFRS 5.33 cCommon practice
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 - Example 11Example, IFRS 5.33 dExample
Explanation of nature and adjustments to amounts previously presented in discontinued operations
text
IFRS 5.35Disclosure
Description of non-current asset or disposal group held for sale which were sold or reclassified
text
IFRS 5.41 aDisclosure
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
text
IFRS 5.41 bDisclosure
Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell
X duration, credit
IFRS 5.41 cDisclosure
Description of segment in which non-current asset or disposal group held for sale is presented
text
IFRS 5.41 dDisclosure
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period
text
IFRS 5.42Disclosure
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period
text
IFRS 5.42Disclosure
Description of changes in plan to sell non-current asset or disposal group held for sale
text
IFRS 5.42Disclosure
Revenue, discontinued operations
X duration, credit
IFRS 5.33 b (i)Disclosure
Expenses, discontinued operations
X duration, debit
IFRS 5.33 b (i)Disclosure
Profit (loss) before tax, discontinued operations
X duration, credit
IFRS 5.33 b (i)Disclosure
Tax expense relating to profit (loss) from ordinary activities of discontinued operationsTax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
X duration, debit
IFRS 5.33 b (ii)Disclosure, IAS 12.81 h (ii)Disclosure
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation
X duration, credit
IFRS 5.33 b (iii)Disclosure
Tax expense relating to gain (loss) on discontinuanceTax expense (income) relating to gain (loss) on discontinuance
X duration, debit
IFRS 5.33 b (iv)Disclosure, IAS 12.81 h (i)Disclosure
 [826380] Notes - Inventories
Disclosure of inventories [text block]
text block
IAS 2 - DisclosureDisclosure
Description of accounting policy for measuring inventories [text block]
text block
IAS 2.36 aDisclosure
Description of inventory cost formulas
text
IAS 2.36 aDisclosure
Inventories, at fair value less costs to sell
X instant, debit
IAS 2.36 cDisclosure
Inventories, at net realisable value
X instant, debit
IAS 2.36Common practice
Inventory write-down
X duration
IAS 2.36 eDisclosure, IAS 1.98 aDisclosure
Reversal of inventory write-down
X duration
IAS 2.36 fDisclosure, IAS 1.98 aDisclosure
Description of circumstances leading to reversals of inventory write-down
text
IAS 2.36 gDisclosure
Cost of inventories recognised as expense during period
X duration, debit
IAS 2.36 dDisclosure
Inventories pledged as security for liabilities
X instant, debit
IAS 2.36 hDisclosure
 [827570] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
text block
IAS 37 - DisclosureDisclosure
Disclosure of other provisions [text block]
text block
IAS 37.84Disclosure
Disclosure of other provisions [abstract]
Disclosure of other provisions [table]
table
IAS 37.84Disclosure
Classes of other provisions [axis]
axis
IAS 37.84Disclosure
Other provisions [member]
member [default]
IAS 37.84Disclosure
Warranty provision [member]
member
IAS 37.87Example, IAS 37 - Example 1 WarrantiesExample
Restructuring provision [member]
member
IAS 37.70Example
Legal proceedings provision [member]
member
IAS 37 - Example 10 A court caseExample, IAS 37.87Example
Refunds provision [member]
member
IAS 37 - Example 4 Refunds policyExample, IAS 37.87Example
Onerous contracts provision [member]
member
IAS 37.66Example, Expiry date 2019-01-01 IAS 37 - Example 8 An onerous contractExample
Provision for decommissioning, restoration and rehabilitation costs [member]
member
IAS 37 - D Examples: disclosuresExample, IAS 37.87Example
Other environment related provision [member]
member
IAS 37.84Common practice
Provision for credit commitments [member]
member
IAS 37.84Common practice
Provision for taxes other than income tax [member]
member
IAS 37.84Common practice
Miscellaneous other provisions [member]
member
IAS 37.84Disclosure
Disclosure of other provisions [line items]
line items
Reconciliation of changes in other provisions [abstract]
Other provisions at beginning of period
X instant, credit
IAS 37.84 aDisclosure, IAS 1.78 dDisclosure
Changes in other provisions [abstract]
Additional provisions, other provisions [abstract]
New provisions, other provisions
X duration, credit
IAS 37.84 bCommon practice
Increase in existing provisions, other provisions
X duration, credit
IAS 37.84 bDisclosure
Total additional provisions, other provisions
X duration, credit
IAS 37.84 bDisclosure
Acquisitions through business combinations, other provisions
X duration, credit
IAS 37.84Common practice
Provision used, other provisions
(X) duration, debit
IAS 37.84 cDisclosure
Unused provision reversed, other provisions
(X) duration, debit
IAS 37.84 dDisclosure
Increase through adjustments arising from passage of time, other provisions
X duration, credit
IAS 37.84 eDisclosure
Increase (decrease) through change in discount rate, other provisions
X duration, credit
IAS 37.84 eDisclosure
Increase (decrease) through net exchange differences, other provisions
X duration, credit
IAS 37.84Common practice
Decrease through loss of control of subsidiary, other provisions
(X) duration, debit
IAS 37.84Common practice
Increase (decrease) through transfers and other changes, other provisions
X duration, credit
IAS 37.84Common practice
Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions
(X) duration, debit
IAS 37.84Common practice
Total increase (decrease) in other provisions
X duration, credit
IAS 37.84Disclosure
Other provisions at end of period
X instant, credit
IAS 37.84 aDisclosure, IAS 1.78 dDisclosure
Description of nature of obligation, other provisions
text
IAS 37.85 aDisclosure
Description of expected timing of outflows, other provisions
text
IAS 37.85 aDisclosure
Indication of uncertainties of amount or timing of outflows, other provisions
text
IAS 37.85 bDisclosure
Description of major assumptions made concerning future events, other provisions
text
IAS 37.85 bDisclosure
Asset recognised for expected reimbursement, other provisions
X instant, debit
IAS 37.85 cDisclosure
Expected reimbursement, other provisions
X instant, debit
IAS 37.85 cDisclosure
Disclosure of contingent liabilities [text block]
text block
IAS 37.86Disclosure
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [table]
table
IAS 37.86Disclosure
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
Other environment related contingent liability [member]
member
IAS 37.88Common practice
Tax contingent liability [member]
member
IAS 37.88Common practice
Contingent liability for guarantees [member]
member
IAS 37.88Common practice
Contingent liabilities related to joint ventures [member]
member
IAS 37.88Example
Share of contingent liabilities of associates [member]
member
IAS 37.88Example
Contingent liability arising from post-employment benefit obligations [member]
member
IAS 19.152Disclosure
Other contingent liabilities [member]
member
IAS 37.88Example
Disclosure of contingent liabilities [line items]
line items
Description of nature of obligation, contingent liabilities
text
IAS 37.86Disclosure
Explanation of estimated financial effect of contingent liabilities
text
IAS 37.86 aDisclosure
Estimated financial effect of contingent liabilities
X instant
IAS 37.86 aDisclosure
Explanation of possibility of reimbursement, contingent liabilities
text
IAS 37.86 cDisclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities
text
IAS 37.86 bDisclosure
Description of nature of contingent assets
text
IAS 37.89Disclosure
Explanation of estimated financial effect of contingent assets
text
IAS 37.89Disclosure
Estimated financial effect of contingent assets
X instant
IAS 37.89Disclosure
Information about contingent assets that disclosure is not practicable
text
IAS 37.91Disclosure
Information about contingent liabilities that disclosure is not practicable
text
IAS 37.91Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
text
IAS 37.92Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
text
IAS 37.92Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
text
IAS 37.92Disclosure
 [831110] Notes - Revenue
Disclosure of revenue [text block]
text block
IAS 1.10 eCommon practice, Expiry date 2018-01-01 IAS 18 - DisclosureDisclosure
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
 [831150] Notes - Revenue from contracts with customers
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
Contract assets [abstract]
Non-current contract assets
X instant, debit
Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure
Current contract assets
X instant, debit
Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure
Total contract assets
X instant, debit
Effective 2018-01-01 IFRS 15.105Disclosure, Effective 2018-01-01 IFRS 15.116 aDisclosure, IFRS 15.105Disclosure, IFRS 15.116 aDisclosure
Contract liabilities [abstract]
Non-current contract liabilities
X instant, credit
Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure
Current contract liabilities
X instant, credit
Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure
Total contract liabilities
X instant, credit
Effective 2018-01-01 IFRS 15.105Disclosure, Effective 2018-01-01 IFRS 15.116 aDisclosure, IFRS 15.116 aDisclosure, IFRS 15.105Disclosure
Receivables from contracts with customers [abstract]
Non-current receivables from contracts with customers
X instant, debit
Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure
Current receivables from contracts with customers
X instant, debit
Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure
Total receivables from contracts with customers
X instant, debit
Effective 2018-01-01 IFRS 15.116 aDisclosure, Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure, IFRS 15.116 aDisclosure
Revenue from contracts with customers
X duration, credit
Effective 2018-01-01 IFRS 15.114Disclosure, Effective 2018-01-01 IFRS 15.113 aDisclosure, IFRS 15.114Disclosure, IFRS 15.113 aDisclosure
Impairment loss on receivables or contract assets arising from contracts with customers
X duration, debit
Effective 2018-01-01 IFRS 15.113 bDisclosure, IFRS 15.113 bDisclosure
Disclosure of disaggregation of revenue from contracts with customers [text block]
text block
Effective 2018-01-01 IFRS 15.114Disclosure, IFRS 15.114Disclosure
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Disclosure of disaggregation of revenue from contracts with customers [table]
table
Effective 2018-01-01 IFRS 15.114Disclosure, IFRS 15.114Disclosure
Products and services [axis]
axis
IFRS 8.32Disclosure, Effective 2018-01-01 IFRS 15.B89 aExample, IFRS 15.B89 aExample
Products and services [member]
member [default]
IFRS 8.32Disclosure, Effective 2018-01-01 IFRS 15.B89 aExample, IFRS 15.B89 aExample
Geographical areas [axis]
axis
Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, Effective 2018-01-01 IFRS 15.B89 bExample, IFRS 15.B89 bExample, IAS 19.138 aExample
Geographical areas [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 bExample, Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, IFRS 15.B89 bExample, IAS 19.138 aExample
Markets of customers [axis]
axis
Effective 2018-01-01 IFRS 15.B89 cExample, IFRS 15.B89 cExample
Markets of customers [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 cExample, IFRS 15.B89 cExample
Types of customers [axis]
axis
Effective 2018-01-01 IFRS 15.B89 cExample, IFRS 15.B89 cExample
Types of customers [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 cExample, IFRS 15.B89 cExample
Government customers [member]
member
Effective 2018-01-01 IFRS 15.B89 cExample, IFRS 15.B89 cExample
Non-government customers [member]
member
Effective 2018-01-01 IFRS 15.B89 cExample, IFRS 15.B89 cExample
Types of contracts [axis]
axis
Effective 2021-01-01 IFRS 17.96 aExample, Effective 2018-01-01 IFRS 15.B89 dExample, IFRS 15.B89 dExample
Types of contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.96 aExample, Effective 2018-01-01 IFRS 15.B89 dExample, IFRS 15.B89 dExample
Fixed-price contracts [member]
member
Effective 2018-01-01 IFRS 15.B89 dExample, IFRS 15.B89 dExample
Time-and-materials contracts [member]
member
Effective 2018-01-01 IFRS 15.B89 dExample, IFRS 15.B89 dExample
Contract duration [axis]
axis
Effective 2018-01-01 IFRS 15.B89 eExample, IFRS 15.B89 eExample
Contract duration [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 eExample, IFRS 15.B89 eExample
Short-term contracts [member]
member
Effective 2018-01-01 IFRS 15.B89 eExample, IFRS 15.B89 eExample
Long-term contracts [member]
member
Effective 2018-01-01 IFRS 15.B89 eExample, IFRS 15.B89 eExample
Timing of transfer of goods or services [axis]
axis
Effective 2018-01-01 IFRS 15.B89 fExample, IFRS 15.B89 fExample
Timing of transfer of goods or services [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 fExample, IFRS 15.B89 fExample
Goods or services transferred at point in time [member]
member
Effective 2018-01-01 IFRS 15.B89 fExample, IFRS 15.B89 fExample
Goods or services transferred over time [member]
member
Effective 2018-01-01 IFRS 15.B89 fExample, IFRS 15.B89 fExample
Sales channels [axis]
axis
Effective 2018-01-01 IFRS 15.B89 gExample, IFRS 15.B89 gExample
Sales channels [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 gExample, IFRS 15.B89 gExample
Goods sold directly to consumers [member]
member
Effective 2018-01-01 IFRS 15.B89 gExample, IFRS 15.B89 gExample
Goods sold through intermediaries [member]
member
Effective 2018-01-01 IFRS 15.B89 gExample, IFRS 15.B89 gExample
Segments [axis]
axis
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Segments [member]
member [default]
Effective 2021-01-01 IFRS 17.96 cExample, IFRS 8.28Disclosure, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Reportable segments [member]
member
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
All other segments [member]
member
Effective 2018-01-01 IFRS 15.115Disclosure, IFRS 8.16Disclosure, IFRS 15.115Disclosure
Disclosure of disaggregation of revenue from contracts with customers [line items]
line items
Revenue from contracts with customers
X duration, credit
Effective 2018-01-01 IFRS 15.114Disclosure, Effective 2018-01-01 IFRS 15.113 aDisclosure, IFRS 15.114Disclosure, IFRS 15.113 aDisclosure
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]
text block
Effective 2018-01-01 IFRS 15.115Disclosure, IFRS 15.115Disclosure
Contract assets at beginning of period
X instant, debit
Effective 2018-01-01 IFRS 15.105Disclosure, Effective 2018-01-01 IFRS 15.116 aDisclosure, IFRS 15.105Disclosure, IFRS 15.116 aDisclosure
Contract assets at end of period
X instant, debit
Effective 2018-01-01 IFRS 15.105Disclosure, Effective 2018-01-01 IFRS 15.116 aDisclosure, IFRS 15.105Disclosure, IFRS 15.116 aDisclosure
Contract liabilities at beginning of period
X instant, credit
Effective 2018-01-01 IFRS 15.105Disclosure, Effective 2018-01-01 IFRS 15.116 aDisclosure, IFRS 15.116 aDisclosure, IFRS 15.105Disclosure
Contract liabilities at end of period
X instant, credit
Effective 2018-01-01 IFRS 15.105Disclosure, Effective 2018-01-01 IFRS 15.116 aDisclosure, IFRS 15.116 aDisclosure, IFRS 15.105Disclosure
Receivables from contracts with customers at beginning of period
X instant, debit
Effective 2018-01-01 IFRS 15.116 aDisclosure, Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure, IFRS 15.116 aDisclosure
Receivables from contracts with customers at end of period
X instant, debit
Effective 2018-01-01 IFRS 15.116 aDisclosure, Effective 2018-01-01 IFRS 15.105Disclosure, IFRS 15.105Disclosure, IFRS 15.116 aDisclosure
Revenue that was included in contract liability balance at beginning of period
X duration, credit
Effective 2018-01-01 IFRS 15.116 bDisclosure, IFRS 15.116 bDisclosure
Revenue from performance obligations satisfied or partially satisfied in previous periods
X duration, credit
Effective 2018-01-01 IFRS 15.116 cDisclosure, IFRS 15.116 cDisclosure
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment
text
Effective 2018-01-01 IFRS 15.117Disclosure, IFRS 15.117Disclosure
Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]
text block
Effective 2018-01-01 IFRS 15.117Disclosure, IFRS 15.117Disclosure
Explanation of significant changes in contract assets and contract liabilities [text block]
text block
Effective 2018-01-01 IFRS 15.118Disclosure, IFRS 15.118Disclosure
Increase through business combinations, contract assets
X duration, debit
Effective 2018-01-01 IFRS 15.118 aExample, IFRS 15.118 aExample
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets
X duration, debit
Effective 2018-01-01 IFRS 15.118 bExample, IFRS 15.118 bExample
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets
X duration, debit
Effective 2018-01-01 IFRS 15.118 bExample, IFRS 15.118 bExample
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets
X duration, debit
Effective 2018-01-01 IFRS 15.118 bExample, IFRS 15.118 bExample
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets
X duration, debit
Effective 2018-01-01 IFRS 15.118 bExample, IFRS 15.118 bExample
Decrease through impairment, contract assets
X duration, credit
Effective 2018-01-01 IFRS 15.118 cExample, IFRS 15.118 cExample
Decrease through right to consideration becoming unconditional, contract assets
X duration, credit
Effective 2018-01-01 IFRS 15.118 dExample, IFRS 15.118 dExample
Increase through business combinations, contract liabilities
X duration, credit
Effective 2018-01-01 IFRS 15.118 aExample, IFRS 15.118 aExample
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities
X duration, credit
Effective 2018-01-01 IFRS 15.118 bExample, IFRS 15.118 bExample
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities
X duration, credit
Effective 2018-01-01 IFRS 15.118 bExample, IFRS 15.118 bExample
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities
X duration, credit
Effective 2018-01-01 IFRS 15.118 bExample, IFRS 15.118 bExample
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities
X duration, credit
Effective 2018-01-01 IFRS 15.118 bExample, IFRS 15.118 bExample
Decrease through performance obligation being satisfied, contract liabilities
X duration, debit
Effective 2018-01-01 IFRS 15.118 eExample, IFRS 15.118 eExample
Disclosure of performance obligations [text block]
text block
Effective 2018-01-01 IFRS 15.119Disclosure, IFRS 15.119Disclosure
Disclosure of performance obligations [abstract]
Disclosure of performance obligations [table]
table
Effective 2018-01-01 IFRS 15.119Disclosure, IFRS 15.119Disclosure
Performance obligations [axis]
axis
Effective 2018-01-01 IFRS 15.119Disclosure, IFRS 15.119Disclosure
Performance obligations [member]
member [default]
Effective 2018-01-01 IFRS 15.119Disclosure, IFRS 15.119Disclosure
Performance obligations satisfied over time [member]
member
Effective 2018-01-01 IFRS 15.124Disclosure, IFRS 15.124Disclosure
Performance obligations satisfied at point in time [member]
member
Effective 2018-01-01 IFRS 15.125Disclosure, IFRS 15.125Disclosure
Disclosure of performance obligations [line items]
line items
Description of when entity typically satisfies performance obligations
text
Effective 2018-01-01 IFRS 15.119 aDisclosure, IFRS 15.119 aDisclosure
Description of significant payment terms in contracts with customers
text
Effective 2018-01-01 IFRS 15.119 bDisclosure, IFRS 15.119 bDisclosure
Description of nature of goods or services that entity has promised to transfer
text
Effective 2018-01-01 IFRS 15.119 cDisclosure, IFRS 15.119 cDisclosure
Description of performance obligations to arrange for another party to transfer goods or services
text
Effective 2018-01-01 IFRS 15.119 cDisclosure, IFRS 15.119 cDisclosure
Description of obligations for returns, refunds and other similar obligations
text
Effective 2018-01-01 IFRS 15.119 dDisclosure, IFRS 15.119 dDisclosure
Description of types of warranties and related obligations
text
Effective 2018-01-01 IFRS 15.119 eDisclosure, IFRS 15.119 eDisclosure
Description of methods used to recognise revenue from contracts with customers
text
Effective 2018-01-01 IFRS 15.124 aDisclosure, IFRS 15.124 aDisclosure
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
text
Effective 2018-01-01 IFRS 15.124 bDisclosure, IFRS 15.124 bDisclosure
Description of significant judgements made in evaluating when customer obtains control of promised goods or services
text
Effective 2018-01-01 IFRS 15.125Disclosure, IFRS 15.125Disclosure
Transaction price allocated to remaining performance obligations
X instant, credit
Effective 2018-01-01 IFRS 15.120 aDisclosure, IFRS 15.120 aDisclosure
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue
text
Effective 2018-01-01 IFRS 15.120 b (ii)Disclosure, IFRS 15.120 b (ii)Disclosure
Disclosure of transaction price allocated to remaining performance obligations [text block]
text block
Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure
Disclosure of transaction price allocated to remaining performance obligations [abstract]
Disclosure of transaction price allocated to remaining performance obligations [table]
table
Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Disclosure of transaction price allocated to remaining performance obligations [line items]
line items
Transaction price allocated to remaining performance obligations
X instant, credit
Effective 2018-01-01 IFRS 15.120 aDisclosure, IFRS 15.120 aDisclosure
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations
text
Effective 2018-01-01 IFRS 15.122Disclosure, IFRS 15.122Disclosure
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations
text
Effective 2018-01-01 IFRS 15.122Disclosure, IFRS 15.122Disclosure
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers
text
Effective 2018-01-01 IFRS 15.123Disclosure, IFRS 15.123Disclosure
Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]
text block
Effective 2018-01-01 IFRS 15.126 aDisclosure, IFRS 15.126 aDisclosure
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]
text block
Effective 2018-01-01 IFRS 15.126 bDisclosure, IFRS 15.126 bDisclosure
Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]
text block
Effective 2018-01-01 IFRS 15.126 cDisclosure, IFRS 15.126 cDisclosure
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]
text block
Effective 2018-01-01 IFRS 15.126 dDisclosure, IFRS 15.126 dDisclosure
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
text
Effective 2018-01-01 IFRS 15.127 aDisclosure, IFRS 15.127 aDisclosure
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
text
Effective 2018-01-01 IFRS 15.127 bDisclosure, IFRS 15.127 bDisclosure
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]
text block
Effective 2018-01-01 IFRS 15.128 aDisclosure, IFRS 15.128 aDisclosure
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]
table
Effective 2018-01-01 IFRS 15.128 aDisclosure, IFRS 15.128 aDisclosure
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]
axis
Effective 2018-01-01 IFRS 15.128 aDisclosure, IFRS 15.128 aDisclosure
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]
member [default]
Effective 2018-01-01 IFRS 15.128 aDisclosure, IFRS 15.128 aDisclosure
Costs to obtain contracts with customers [member]
member
Effective 2018-01-01 IFRS 15.128 aExample, IFRS 15.128 aExample
Pre-contract costs [member]
member
Effective 2018-01-01 IFRS 15.128 aExample, IFRS 15.128 aExample
Setup costs [member]
member
Effective 2018-01-01 IFRS 15.128 aExample, IFRS 15.128 aExample
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
line items
Assets recognised from costs to obtain or fulfil contracts with customers
X instant, debit
Effective 2018-01-01 IFRS 15.128 aDisclosure, IFRS 15.128 aDisclosure
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers
X duration, debit
Effective 2018-01-01 IFRS 15.128 bDisclosure, IFRS 15.128 bDisclosure
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers
X duration, debit
Effective 2018-01-01 IFRS 15.128 bDisclosure, IFRS 15.128 bDisclosure
Statement that practical expedient about existence of significant financing component has been used
text
Effective 2018-01-01 IFRS 15.129Disclosure, IFRS 15.129Disclosure
Statement that practical expedient about incremental costs of obtaining contract has been used
text
Effective 2018-01-01 IFRS 15.129Disclosure, IFRS 15.129Disclosure
Description of practical expedients used when applying IFRS 15 retrospectively
text
Effective 2018-01-01 IFRS 15.C6 aDisclosure, IFRS 15.C6 aDisclosure
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
text
Effective 2018-01-01 IFRS 15.C6 bDisclosure, IFRS 15.C6 bDisclosure
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
text
Effective 2018-01-01 IFRS 15.C8 bDisclosure, IFRS 15.C8 bDisclosure
 [831400] Notes - Government grants
Disclosure of government grants [text block]
text block
IAS 20 - DisclosureDisclosure
Description of accounting policy for government grants [text block]
text block
IAS 20.39 aDisclosure
Description of nature and extent of government grants recognised in financial statements
text
IAS 20.39 bDisclosure
Income from government grants
X duration, credit
IAS 20.39 bCommon practice
Indication of other forms of government assistance with direct benefits for entity
text
IAS 20.39 bDisclosure
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
text
IAS 20.39 cDisclosure
 [831710] Notes - Construction contracts
Disclosure of recognised revenue from construction contracts [text block]
text block
Expiry date 2018-01-01 IAS 11 - DisclosureDisclosure
Revenue from construction contracts
X duration, credit
IAS 1.112 cCommon practice, Expiry date 2018-01-01 IAS 18.35 bDisclosure, Expiry date 2018-01-01 IAS 11.39 aDisclosure, Expiry date 2018-01-01 IFRIC 15.20 bDisclosure
Methods used to determine construction contract revenue recognised
text
Expiry date 2018-01-01 IFRIC 15.20 aDisclosure, Expiry date 2018-01-01 IAS 11.39 bDisclosure
Methods used to determine stage of completion of construction in progress
text
Expiry date 2018-01-01 IFRIC 15.20 cDisclosure, Expiry date 2018-01-01 IAS 11.39 cDisclosure
Costs incurred and recognised profits (less recognised losses)
X instant
Expiry date 2018-01-01 IAS 11.40 aDisclosure, Expiry date 2018-01-01 IFRIC 15.21 aDisclosure
Advances received for contracts in progress
X instant, credit
Expiry date 2018-01-01 IAS 11.40 bDisclosure, Expiry date 2018-01-01 IFRIC 15.21 bDisclosure
Retention for contracts in progress
X instant, debit
Expiry date 2018-01-01 IAS 11.40 cDisclosure
Gross amount due from customers for contract work as asset
X instant, debit
Expiry date 2018-01-01 IAS 11.42 aDisclosure
Gross amount due to customers for contract work as liability
X instant, credit
Expiry date 2018-01-01 IAS 11.42 bDisclosure
Progress billings
X instant
Expiry date 2018-01-01 IAS 11 - Contract disclosuresExample, Expiry date 2018-01-01 IAS 11.41Example
 [832410] Notes - Impairment of assets
Disclosure of impairment of assets [text block]
text block
IAS 36 - DisclosureDisclosure
Disclosure of impairment loss and reversal of impairment loss [text block]
text block
IAS 36.126Disclosure
Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of impairment loss and reversal of impairment loss [table]
table
IAS 36.126Disclosure
Classes of assets [axis]
axis
Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.126Disclosure, IFRS 13.93Disclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IAS 36.130 d (ii)Disclosure
Assets [member]
member [default]
IAS 36.126Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IFRS 13.93Disclosure
Property, plant and equipment [member]
member
Effective 2019-01-01 IFRS 16.53Example, IAS 16.73Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example
Intangible assets other than goodwill [member]
member
Effective 2019-01-01 IFRS 16.53Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example, IAS 38.118Disclosure
Right-of-use assets [member]
member
Effective 2019-01-01 IFRS 16.33Disclosure
Exploration and evaluation assets [member]
member
IAS 36.127Common practice
Goodwill [member]
member
IAS 36.127Example
Investments accounted for using equity method [member]
member
IAS 36.127Common practice
Non-current assets or disposal groups classified as held for sale [member]
member
IAS 36.127Common practice
Other impaired assets [member]
member
IAS 36.127Example
Disclosure of impairment loss and reversal of impairment loss [line items]
line items
Impairment loss recognised in profit or loss
X duration, debit
IAS 36.129 aDisclosure, IAS 36.126 aDisclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
text
IAS 36.126 aDisclosure
Reversal of impairment loss recognised in profit or loss
X duration, credit
IAS 36.129 bDisclosure, IAS 36.126 bDisclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
text
IAS 36.126 bDisclosure
Impairment loss recognised in other comprehensive income
X duration, debit
IAS 36.129 aDisclosure, IAS 36.126 cDisclosure
Reversal of impairment loss recognised in other comprehensive income
X duration, credit
IAS 36.129 bDisclosure, IAS 36.126 dDisclosure
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]
text block
IAS 36.130Disclosure
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]
table
IAS 36.130Disclosure
Individual assets or cash-generating units [axis]
axis
IAS 36.130Disclosure
Entity's total for individual assets or cash-generating units [member]
member [default]
IAS 36.130Disclosure
Individual assets or cash-generating units [member]
member
IAS 36.130Disclosure
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
line items
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
text
IAS 36.131 bDisclosure, IAS 36.130 aDisclosure
Impairment loss
X duration, debit
IAS 36.130 d (ii)Disclosure, IAS 36.130 bDisclosure
Reversal of impairment loss
X duration, credit
IAS 36.130 d (ii)Disclosure, IAS 36.130 bDisclosure
Description of nature of individual asset
text
IAS 36.130 c (i)Disclosure
Description of reportable segment to which individual asset belongs
text
IAS 36.130 c (ii)Disclosure
Description of cash-generating unit
text
IAS 36.130 d (i)Disclosure
Description of current and former way of aggregating assets
text
IAS 36.130 d (iii)Disclosure
Description of reasons for changing way cash-generating unit is identified
text
IAS 36.130 d (iii)Disclosure
Recoverable amount of asset or cash-generating unit
X instant, debit
IAS 36.130 eDisclosure
Information whether recoverable amount of asset is fair value less costs of disposal or value in use
text
IAS 36.130 eDisclosure
Description of level of fair value hierarchy within which fair value measurement is categorised
text
IAS 36.130 f (i)Disclosure, IAS 36.134 e (iiA)Disclosure
Description of valuation techniques used to measure fair value less costs of disposal
text
IAS 36.130 f (ii)Disclosure, IAS 36.134 eDisclosure
Description of change in valuation technique used to measure fair value less costs of disposal
text
IAS 36.130 f (ii)Disclosure, IAS 36.134 e (iiB)Disclosure
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
text
IAS 36.134 e (iiB)Disclosure, IAS 36.130 f (ii)Disclosure
Description of key assumptions on which management has based determination of fair value less costs of disposal
text
IAS 36.130 f (iii)Disclosure, IAS 36.134 e (i)Disclosure
Discount rate used in current measurement of fair value less costs of disposal
X.XX
IAS 36.130 f (iii)Disclosure
Discount rate used in previous measurement of fair value less costs of disposal
X.XX
IAS 36.130 f (iii)Disclosure
Discount rate used in current estimate of value in use
X.XX
IAS 36.130 gDisclosure
Discount rate used in previous estimate of value in use
X.XX
IAS 36.130 gDisclosure
Explanation of impairment loss recognised or reversed [text block]Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]
text block
IAS 36.130 d (ii)Disclosure
Disclosure of impairment loss recognised or reversed [abstract]Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
Disclosure of impairment loss recognised or reversed [table]Disclosure of impairment loss recognised or reversed for cash-generating unit [table]
table
IAS 36.130 d (ii)Disclosure
Individual assets or cash-generating units [axis]
axis
IAS 36.130Disclosure
Entity's total for individual assets or cash-generating units [member]
member [default]
IAS 36.130Disclosure
Individual assets or cash-generating units [member]
member
IAS 36.130Disclosure
Classes of assets [axis]
axis
Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.126Disclosure, IFRS 13.93Disclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IAS 36.130 d (ii)Disclosure
Assets [member]
member [default]
IAS 36.126Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IFRS 13.93Disclosure
Property, plant and equipment [member]
member
Effective 2019-01-01 IFRS 16.53Example, IAS 16.73Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example
Intangible assets other than goodwill [member]
member
Effective 2019-01-01 IFRS 16.53Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example, IAS 38.118Disclosure
Right-of-use assets [member]
member
Effective 2019-01-01 IFRS 16.33Disclosure
Exploration and evaluation assets [member]
member
IAS 36.127Common practice
Goodwill [member]
member
IAS 36.127Example
Investments accounted for using equity method [member]
member
IAS 36.127Common practice
Non-current assets or disposal groups classified as held for sale [member]
member
IAS 36.127Common practice
Other impaired assets [member]
member
IAS 36.127Example
Segments [axis]
axis
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Segments [member]
member [default]
Effective 2021-01-01 IFRS 17.96 cExample, IFRS 8.28Disclosure, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Reportable segments [member]
member
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Disclosure of impairment loss recognised or reversed [line items]Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]
line items
Impairment loss
X duration, debit
IAS 36.130 d (ii)Disclosure, IAS 36.130 bDisclosure
Reversal of impairment loss
X duration, credit
IAS 36.130 d (ii)Disclosure, IAS 36.130 bDisclosure
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
text
IAS 36.131 bDisclosure, IAS 36.130 aDisclosure
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
text
IAS 36.131 aDisclosure
Unallocated goodwill
X instant, debit
IAS 36.133Disclosure
Explanation of goodwill not allocated to cash-generating unit
text
IAS 36.133Disclosure
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
text
IAS 36.135Disclosure
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant
text
IAS 36.135Disclosure
Disclosure of information for cash-generating units [text block]
text block
IAS 36.134Disclosure
Disclosure of information for cash-generating units [abstract]
Disclosure of information for cash-generating units [table]
table
IAS 36.134Disclosure
Cash-generating units [axis]
axis
IAS 36.134Disclosure
Entity's total for cash-generating units [member]
member [default]
IAS 36.134Disclosure, IAS 36.135Disclosure
Cash-generating units [member]
member
IAS 36.134Disclosure
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]
member
IAS 36.135Disclosure
Disclosure of information for cash-generating units [line items]
line items
Goodwill
X instant, debit
IAS 36.135 aDisclosure, IAS 36.134 aDisclosure, IFRS 3.B67 dDisclosure, IAS 1.54 cDisclosure
Intangible assets with indefinite useful life
X instant, debit
IAS 36.135 bDisclosure, IAS 38.122 aDisclosure, IAS 36.134 bDisclosure
Description of basis on which unit's recoverable amount has been determined
text
IAS 36.134 cDisclosure
Description of key assumptions on which management has based cash flow projections
text
IAS 36.135 cDisclosure, IAS 36.134 d (i)Disclosure
Description of valuation techniques used to measure fair value less costs of disposal
text
IAS 36.130 f (ii)Disclosure, IAS 36.134 eDisclosure
Description of key assumptions on which management has based determination of fair value less costs of disposal
text
IAS 36.130 f (iii)Disclosure, IAS 36.134 e (i)Disclosure
Description of management's approach to determining values assigned to key assumptions
text
IAS 36.135 dDisclosure, IAS 36.134 e (ii)Disclosure, IAS 36.134 d (ii)Disclosure
Description of level of fair value hierarchy within which fair value measurement is categorised
text
IAS 36.130 f (i)Disclosure, IAS 36.134 e (iiA)Disclosure
Description of change in valuation technique used to measure fair value less costs of disposal
text
IAS 36.130 f (ii)Disclosure, IAS 36.134 e (iiB)Disclosure
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
text
IAS 36.134 e (iiB)Disclosure, IAS 36.130 f (ii)Disclosure
Explanation of period over which management has projected cash flows
text
IAS 36.134 e (iii)Disclosure, IAS 36.134 d (iii)Disclosure
Growth rate used to extrapolate cash flow projections
X.XX
IAS 36.134 e (iv)Disclosure, IAS 36.134 d (iv)Disclosure
Description of justification for using growth rate that exceeds long-term average growth rate
text
IAS 36.134 d (iv)Disclosure
Discount rate applied to cash flow projections
X.XX
IAS 36.134 d (v)Disclosure, IAS 36.134 e (v)Disclosure
Amount by which unit's recoverable amount exceeds its carrying amount
X instant, debit
IAS 36.135 e (i)Disclosure, IAS 36.134 f (i)Disclosure
Explanation of value assigned to key assumption
text
IAS 36.135 e (ii)Disclosure, IAS 36.134 f (ii)Disclosure
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount
X.XX
IAS 36.135 e (iii)Disclosure, IAS 36.134 f (iii)Disclosure
 [832600] Notes - Leases
Disclosure of leases [text block]
text block
Expiry date 2019-01-01 IAS 17 - Leases in the financial statements of lesseesDisclosure, Effective 2019-01-01 IFRS 16 - DisclosureDisclosure, Effective 2019-01-01 IFRS 16 - PresentationDisclosure, Expiry date 2019-01-01 IAS 17 - Leases in the financial statements of lessorsDisclosure
Disclosure of recognised finance lease as assets by lessee [text block]
text block
Expiry date 2019-01-01 IAS 17.31 aDisclosure
Disclosure of recognised finance lease as assets by lessee [abstract]
Disclosure of recognised finance lease as assets by lessee [table]
table
Expiry date 2019-01-01 IAS 17.31 aDisclosure
Classes of assets [axis]
axis
Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.126Disclosure, IFRS 13.93Disclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IAS 36.130 d (ii)Disclosure
Assets [member]
member [default]
IAS 36.126Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IFRS 13.93Disclosure
Property, plant and equipment [member]
member
Effective 2019-01-01 IFRS 16.53Example, IAS 16.73Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example
Intangible assets other than goodwill [member]
member
Effective 2019-01-01 IFRS 16.53Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example, IAS 38.118Disclosure
Investment property [member]
member
IAS 1.112 cCommon practice, IFRS 13.94Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IFRS 13.IE60Example
Biological assets [member]
member
IAS 41.50Common practice, Expiry date 2019-01-01 IAS 17.31 aDisclosure
Other assets [member]
member
Effective 2019-01-01 IFRS 16.53Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
axis
IAS 40.76Disclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 41.50Disclosure, IAS 38.118 cDisclosure, IAS 40.79 cDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 16.73 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, IAS 38.118 eDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 7.35IDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, Expiry date 2021-01-01 IFRS 7.IG29Common practice
Carrying amount [member]
member [default]
Effective 2018-01-01 IFRS 7.35IDisclosure, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 40.79 dDisclosure, IAS 16.73 eDisclosure, Expiry date 2019-01-01 IAS 17.32Disclosure, IFRS 3.B67 dDisclosure, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.50Disclosure, IAS 40.76Disclosure, Expiry date 2018-01-01 IFRS 7.IG29 aExample, IAS 38.118 eDisclosure, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35IDisclosure, Expiry date 2021-01-01 IFRS 7.IG29 aExample
Gross carrying amount [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, Expiry date 2018-01-01 IFRS 7.IG29Common practice, Expiry date 2018-01-01 IFRS 7.37 bCommon practice, Effective 2018-01-01 IFRS 7.35MDisclosure, IAS 16.73 dDisclosure, Effective 2018-01-01 IFRS 7.35IDisclosure, IFRS 3.B67 dDisclosure, IAS 41.54 fDisclosure, IAS 38.118 cDisclosure, Effective 2018-01-01 IFRS 7.35NExample, IAS 40.79 cDisclosure, Expiry date 2021-01-01 IFRS 7.IG29Common practice, IFRS 7.35MDisclosure, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37 bCommon practice, IFRS 7.35IDisclosure
Accumulated depreciation, amortisation and impairment [member]
member
Expiry date 2019-01-01 IAS 17.32Disclosure, IAS 16.73 dDisclosure, IAS 41.54 fDisclosure, IAS 40.79 cDisclosure, IAS 38.118 cDisclosure, IAS 16.75 bDisclosure
Accumulated depreciation and amortisation [member]
member
IAS 16.75 bDisclosure, IAS 38.118 cCommon practice, IAS 41.54 fCommon practice, Expiry date 2019-01-01 IAS 17.32Common practice, IAS 16.73 dCommon practice, IAS 40.79 cCommon practice
Accumulated impairment [member]
member
IAS 16.73 dCommon practice, IAS 40.79 cCommon practice, Expiry date 2018-01-01 IFRS 7.37 bExample, IAS 41.54 fCommon practice, Expiry date 2018-01-01 IFRS 7.IG29 bExample, IFRS 3.B67 dDisclosure, Effective 2018-01-01 IFRS 7.35NExample, Expiry date 2019-01-01 IAS 17.32Common practice, Effective 2018-01-01 IFRS 7.35HDisclosure, IAS 38.118 cCommon practice, IFRS 7.35HDisclosure, Expiry date 2021-01-01 IFRS 7.37 bExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.IG29 bExample
Disclosure of recognised finance lease as assets by lessee [line items]
line items
Recognised finance lease as assets
X instant, debit
Expiry date 2019-01-01 IAS 17.31 aDisclosure
Disclosure of finance lease and operating lease by lessee [text block]
text block
Expiry date 2019-01-01 IAS 17.31Disclosure, Expiry date 2019-01-01 IAS 17.35Disclosure
Disclosure of finance lease and operating lease by lessee [abstract]
Disclosure of finance lease and operating lease by lessee [table]
table
Expiry date 2019-01-01 IAS 17.31 bDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Later than one year and not later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, Expiry date 2019-01-01 IAS 17.56 a (ii)Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (ii)Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Disclosure of finance lease and operating lease by lessee [line items]
line items
Minimum finance lease payments payable
X instant, credit
Expiry date 2019-01-01 IAS 17.31 bDisclosure
Minimum finance lease payments payable, at present value
X instant, credit
Expiry date 2019-01-01 IAS 17.31 bDisclosure
Future finance charge on finance lease
X instant, credit
Expiry date 2019-01-01 IAS 17.31 bDisclosure
Minimum lease payments payable under non-cancellable operating lease
X instant, credit
Expiry date 2019-01-01 IAS 17.35 aDisclosure
Minimum lease payments of arrangements that include payments for non-lease elements
X instant, credit
Expiry date 2019-01-01 IFRIC 4.15 b (i)Disclosure
Minimum lease payments of other arrangements that do not include payments for non-lease elements
X instant, credit
Expiry date 2019-01-01 IFRIC 4.15 b (i)Disclosure
Lease and sublease payments recognised as expense [abstract]
Contingent rents recognised as expense, classified as finance lease
X duration, debit
Expiry date 2019-01-01 IAS 17.31 cDisclosure
Contingent rents recognised as expense, classified as operating lease
X duration, debit
Expiry date 2019-01-01 IAS 17.35 cDisclosure
Total contingent rents recognised as expense
X duration, debit
Expiry date 2019-01-01 IAS 17.35 cDisclosure, Expiry date 2019-01-01 IAS 17.31 cDisclosure
Sublease payments recognised as expense
X duration, debit
Expiry date 2019-01-01 IAS 17.35 cDisclosure
Minimum operating lease payments recognised as expense
X duration, debit
Expiry date 2019-01-01 IAS 17.35 cDisclosure
Total lease and sublease payments recognised as expense
X duration, debit
Expiry date 2019-01-01 IAS 17.35 cDisclosure
Expected future minimum sublease payments receivable under non-cancellable subleases, classified as finance lease
X instant, debit
Expiry date 2019-01-01 IAS 17.31 dDisclosure
Expected future minimum sublease payments receivable under non-cancellable subleases, classified as operating lease
X instant, debit
Expiry date 2019-01-01 IAS 17.35 bDisclosure
Description of material leasing arrangements by lessee classified as finance lease
text
Expiry date 2019-01-01 IAS 17.31 eDisclosure
Description of material leasing arrangements by lessee classified as operating lease
text
Expiry date 2019-01-01 IAS 17.35 dDisclosure
Disclosure of finance lease and operating lease by lessor [text block]
text block
Expiry date 2019-01-01 IAS 17.47Disclosure, Expiry date 2019-01-01 IAS 17.56Disclosure
Disclosure of finance lease and operating lease by lessor [abstract]
Disclosure of finance lease and operating lease by lessor [table]
table
Expiry date 2019-01-01 IAS 17.47 aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Later than one year and not later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (ii)Disclosure, IFRS 7.B11 dExample, Expiry date 2019-01-01 IAS 17.56 a (ii)Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.31 b (ii)Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Disclosure of finance lease and operating lease by lessor [line items]
line items
Gross investment in finance lease
X instant, debit
Expiry date 2019-01-01 IAS 17.47 aDisclosure
Unearned finance income on finance lease
X instant, debit
Expiry date 2019-01-01 IAS 17.47 bDisclosure
Minimum finance lease payments receivable, at present value
X instant, debit
Expiry date 2019-01-01 IAS 17.47 aDisclosure
Minimum lease payments receivable under non-cancellable operating lease
X instant, debit
Expiry date 2019-01-01 IAS 17.56 aDisclosure
Contingent rents recognised as income [abstract]
Contingent rents recognised as income, classified as finance lease
X duration, credit
Expiry date 2019-01-01 IAS 17.47 eDisclosure
Contingent rents recognised as income, classified as operating lease
X duration, credit
Expiry date 2019-01-01 IAS 17.56 bDisclosure
Total contingent rents recognised as income
X duration, credit
Expiry date 2019-01-01 IAS 17.47 eDisclosure, Expiry date 2019-01-01 IAS 17.56 bDisclosure
Explanation of unguaranteed residual values accruing to benefit of lessor
text
Expiry date 2019-01-01 IAS 17.47 cDisclosure
Accumulated allowance for uncollectible minimum lease payments receivable
X instant, credit
Expiry date 2019-01-01 IAS 17.47 dDisclosure
Description of material leasing arrangements by lessor classified as finance lease
text
Expiry date 2019-01-01 IAS 17.47 fDisclosure
Description of material leasing arrangements by lessor classified as operating lease
text
Expiry date 2019-01-01 IAS 17.56 cDisclosure
 [832610] Notes - Leases (IFRS 16)
Disclosure of leases [text block]
text block
Expiry date 2019-01-01 IAS 17 - Leases in the financial statements of lesseesDisclosure, Effective 2019-01-01 IFRS 16 - DisclosureDisclosure, Effective 2019-01-01 IFRS 16 - PresentationDisclosure, Expiry date 2019-01-01 IAS 17 - Leases in the financial statements of lessorsDisclosure
Presentation of leases for lessee [abstract]
Right-of-use assets that do not meet definition of investment property
X instant, debit
Effective 2019-01-01 IFRS 16.47 aDisclosure
Description of line items in statement of financial position which include right-of-use assets
text
Effective 2019-01-01 IFRS 16.47 a (ii)Disclosure
Lease liabilities [abstract]
Current lease liabilities
X instant, credit
Effective 2019-01-01 IFRS 16.47 bDisclosure
Non-current lease liabilities
X instant, credit
Effective 2019-01-01 IFRS 16.47 bDisclosure
Total lease liabilities
X instant, credit
Effective 2019-01-01 IFRS 16.47 bDisclosure
Description of line items in statement of financial position which include lease liabilities
text
Effective 2019-01-01 IFRS 16.47 bDisclosure
Description of cross-reference to disclosures about leases
text
Effective 2019-01-01 IFRS 16.52Disclosure
Disclosure of quantitative information about leases for lessee [abstract]
Disclosure of quantitative information about right-of-use assets [text block]
text block
Effective 2019-01-01 IFRS 16.53Disclosure
Disclosure of quantitative information about right-of-use assets [abstract]
Disclosure of quantitative information about right-of-use assets [table]
table
Effective 2019-01-01 IFRS 16.53Disclosure
Classes of assets [axis]
axis
Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.126Disclosure, IFRS 13.93Disclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IAS 36.130 d (ii)Disclosure
Assets [member]
member [default]
IAS 36.126Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, Effective 2019-01-01 IFRS 16.53Disclosure, IFRS 13.93Disclosure
Property, plant and equipment [member]
member
Effective 2019-01-01 IFRS 16.53Example, IAS 16.73Disclosure, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example
Land and buildings [member]
member
IAS 16.37 bExample
Land [member]
member
IAS 16.37 aExample
Buildings [member]
member
IAS 16.37Common practice
Machinery [member]
member
IAS 16.37 cExample
Vehicles [member]
member
IAS 16.37Common practice
Ships [member]
member
IAS 16.37 dExample
Aircraft [member]
member
IAS 16.37 eExample
Motor vehicles [member]
member
IAS 16.37 fExample
Fixtures and fittings [member]
member
IAS 16.37 gExample
Office equipment [member]
member
IAS 16.37 hExample
Computer equipment [member]
member
IAS 16.37Common practice
Communication and network equipment [member]
member
IAS 16.37Common practice
Network infrastructure [member]
member
IAS 16.37Common practice
Bearer plants [member]
member
IAS 16.37 iExample
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
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
Intangible assets other than goodwill [member]
member
Effective 2019-01-01 IFRS 16.53Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure, IAS 36.127Example, IAS 38.118Disclosure
Other assets [member]
member
Effective 2019-01-01 IFRS 16.53Example, Expiry date 2019-01-01 IAS 17.31 aDisclosure
Disclosure of quantitative information about right-of-use assets [line items]
line items
Depreciation, right-of-use assets
X duration
Effective 2019-01-01 IFRS 16.53 aDisclosure
Right-of-use assets
X instant, debit
Effective 2019-01-01 IFRS 16.53 jDisclosure
Effective date of revaluation, right-of-use assets
text
Effective 2019-01-01 IFRS 16.57Disclosure
Explanation of involvement of independent valuer in revaluation, right-of-use assets
text
Effective 2019-01-01 IFRS 16.57Disclosure
Right-of-use assets, revalued assets, at cost
X instant, debit
Effective 2019-01-01 IFRS 16.57Disclosure
Right-of-use assets, revaluation surplus
X instant, credit
Effective 2019-01-01 IFRS 16.57Disclosure
Right-of-use assets, increase (decrease) in revaluation surplus
X duration, credit
Effective 2019-01-01 IFRS 16.57Disclosure
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets
text
Effective 2019-01-01 IFRS 16.57Disclosure
Interest expense on lease liabilities
X duration, debit
Effective 2019-01-01 IFRS 16.53 bDisclosure
Expense relating to short-term leases for which recognition exemption has been used
X duration, debit
Effective 2019-01-01 IFRS 16.53 cDisclosure
Expense relating to leases of low-value assets for which recognition exemption has been used
X duration, debit
Effective 2019-01-01 IFRS 16.53 dDisclosure
Expense relating to variable lease payments not included in measurement of lease liabilities
X duration, debit
Effective 2019-01-01 IFRS 16.53 eDisclosure
Income from subleasing right-of-use assets
X duration, credit
Effective 2019-01-01 IFRS 16.53 fDisclosure
Cash outflow for leases
X duration, credit
Effective 2019-01-01 IFRS 16.53 gDisclosure
Additions to right-of-use assets
X duration, debit
Effective 2019-01-01 IFRS 16.53 hDisclosure
Gains (losses) arising from sale and leaseback transactions
X duration, credit
Effective 2019-01-01 IFRS 16.53 iDisclosure
Lease commitments for short-term leases for which recognition exemption has been used
X instant, credit
Effective 2019-01-01 IFRS 16.55Disclosure
Disclosure of additional information about leasing activities for lessee [text block]
text block
Effective 2019-01-01 IFRS 16.59Disclosure
Information about nature of lessee's leasing activities
text
Effective 2019-01-01 IFRS 16.59 aExample
Information about potential exposure to future cash outflows not reflected in measurement of lease liability
text
Effective 2019-01-01 IFRS 16.59 bExample
Information about lessee's exposure arising from variable lease payments
text
Effective 2019-01-01 IFRS 16.59 b (i)Example
Information about lessee's exposure arising from extension options and termination options
text
Effective 2019-01-01 IFRS 16.59 b (ii)Example
Information about lessee's exposure arising from residual value guarantees
text
Effective 2019-01-01 IFRS 16.59 b (iii)Example
Information about exposure arising from leases not yet commenced to which lessee is committed
text
Effective 2019-01-01 IFRS 16.59 b (iv)Example
Information about restrictions or covenants imposed by leases on lessee
text
Effective 2019-01-01 IFRS 16.59 cExample
Information about sale and leaseback transactions
text
Effective 2019-01-01 IFRS 16.59 dExample
Statement that lessee accounts for short-term leases using recognition exemption
text
Effective 2019-01-01 IFRS 16.60Disclosure
Statement that lessee accounts for leases of low-value assets using recognition exemption
text
Effective 2019-01-01 IFRS 16.60Disclosure
Disclosure of quantitative information about leases for lessor [abstract]
Selling profit (loss) on finance leases
X duration, credit
Effective 2019-01-01 IFRS 16.90 a (i)Disclosure
Finance income on net investment in finance lease
X duration, credit
Effective 2019-01-01 IFRS 16.90 a (ii)Disclosure
Income relating to variable lease payments not included in measurement of net investment in finance lease
X duration, credit
Effective 2019-01-01 IFRS 16.90 a (iii)Disclosure
Operating lease income
X duration, credit
Effective 2019-01-01 IFRS 16.90 bDisclosure
Income relating to variable lease payments for operating leases that do not depend on index or rate
X duration, credit
Effective 2019-01-01 IFRS 16.90 bDisclosure
Disclosure of additional information about leasing activities for lessor [text block]
text block
Effective 2019-01-01 IFRS 16.92Disclosure
Information about nature of lessor's leasing activities
text
Effective 2019-01-01 IFRS 16.92 aDisclosure
Information about how lessor manages risk associated with rights it retains in underlying assets
text
Effective 2019-01-01 IFRS 16.92 bDisclosure
Information about risk management strategy for rights that lessor retains in underlying assets
text
Effective 2019-01-01 IFRS 16.92 bDisclosure
Explanation of significant changes in net investment in finance lease [text block]
text block
Effective 2019-01-01 IFRS 16.93Disclosure
Increase (decrease) in net investment in finance lease
X duration, debit
Effective 2019-01-01 IFRS 16.93Disclosure
Disclosure of maturity analysis of finance lease payments receivable [text block]
text block
Effective 2019-01-01 IFRS 16.94Disclosure
Disclosure of maturity analysis of finance lease payments receivable [abstract]
Disclosure of maturity analysis of finance lease payments receivable [table]
table
Effective 2019-01-01 IFRS 16.94Disclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Disclosure of maturity analysis of finance lease payments receivable [line items]
line items
Undiscounted finance lease payments to be received
X instant, debit
Effective 2019-01-01 IFRS 16.94Disclosure
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]
Undiscounted finance lease payments to be received
X instant, debit
Effective 2019-01-01 IFRS 16.94Disclosure
Unearned finance income relating to finance lease payments receivable
(X) instant, credit
Effective 2019-01-01 IFRS 16.94Disclosure
Discounted unguaranteed residual value of assets subject to finance lease
X instant, debit
Effective 2019-01-01 IFRS 16.94Disclosure
Net investment in finance lease
X instant, debit
Effective 2019-01-01 IFRS 16.94Disclosure
Disclosure of maturity analysis of operating lease payments [text block]
text block
Effective 2019-01-01 IFRS 16.97Disclosure
Disclosure of maturity analysis of operating lease payments [abstract]
Disclosure of maturity analysis of operating lease payments [table]
table
Effective 2019-01-01 IFRS 16.97Disclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Disclosure of maturity analysis of operating lease payments [line items]
line items
Undiscounted operating lease payments to be received
X instant, debit
Effective 2019-01-01 IFRS 16.97Disclosure
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16
text
Effective 2019-01-01 IFRS 16.C4Disclosure
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16
X.XX
Effective 2019-01-01 IFRS 16.C12 aDisclosure
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]
text block
Effective 2019-01-01 IFRS 16.C12 bDisclosure
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17
text
Effective 2019-01-01 IFRS 16.C13Disclosure
 [832800] Notes - Transactions involving legal form of lease
Disclosure of arrangements involving legal form of lease [text block]
text block
Expiry date 2019-01-01 SIC 27 - DisclosureDisclosure
Disclosure of detailed information about arrangements involving legal form of lease [text block]
text block
Expiry date 2019-01-01 SIC 27.10Disclosure
Disclosure of detailed information about arrangements involving legal form of lease [abstract]
Disclosure of detailed information about arrangements involving legal form of lease [table]
table
Expiry date 2019-01-01 SIC 27.10Disclosure
Arrangements involving legal form of lease [axis]
axis
Expiry date 2019-01-01 SIC 27.10Disclosure
Arrangements involving legal form of lease [member]
member [default]
Expiry date 2019-01-01 SIC 27.10Disclosure
Disclosure of detailed information about arrangements involving legal form of lease [line items]
line items
Description of arrangement involving legal form of lease
text
Expiry date 2019-01-01 SIC 27.10 aDisclosure
Description of asset underlying arrangement involving legal form of lease and any restrictions on its use
text
Expiry date 2019-01-01 SIC 27.10 a (i)Disclosure
Description of life and other significant terms of arrangement involving legal form of lease
text
Expiry date 2019-01-01 SIC 27.10 a (ii)Disclosure
Explanation of transactions linked together
text
Expiry date 2019-01-01 SIC 27.10 a (iii)Disclosure
Explanation of accounting treatment applied to any fee received
text
Expiry date 2019-01-01 SIC 27.10 bDisclosure
Amount recognised as income from arrangement involving legal form of lease
X duration, credit
Expiry date 2019-01-01 SIC 27.10 bDisclosure
Description of line item of statement of comprehensive income in which amount recognised as income from arrangement involving legal form of lease is included
text
Expiry date 2019-01-01 SIC 27.10 bDisclosure
 [832900] Notes - Service concession arrangements
Disclosure of service concession arrangements [text block]
text block
SIC 29 - ConsensusDisclosure
Disclosure of detailed information about service concession arrangements [text block]
text block
SIC 29.6Disclosure
Disclosure of detailed information about service concession arrangements [abstract]
Disclosure of detailed information about service concession arrangements [table]
table
SIC 29.6Disclosure
Service concession arrangements [axis]
axis
SIC 29.6Disclosure
Service concession arrangements [member]
member [default]
SIC 29.6Disclosure
Disclosure of detailed information about service concession arrangements [line items]
line items
Description of service concession arrangement
text
SIC 29.6 aDisclosure
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows
text
SIC 29.6 bDisclosure
Explanation of nature and extent of rights to use specified assets
text
SIC 29.6 c (i)Disclosure
Explanation of nature and extent of obligations to provide or rights to expect provision of services
text
SIC 29.6 c (ii)Disclosure
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment
text
SIC 29.6 c (iii)Disclosure
Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period
text
SIC 29.6 c (iv)Disclosure
Explanation of nature and extent of renewal and termination options
text
SIC 29.6 c (v)Disclosure
Explanation of nature and extent of other rights and obligations
text
SIC 29.6 c (vi)Disclosure
Description of changes in service concession arrangement
text
SIC 29.6 dDisclosure
Explanation of how service concession arrangement has been classified
text
SIC 29.6 eDisclosure
Revenue recognised on exchanging construction services for financial asset
X duration, credit
SIC 29.6ADisclosure
Revenue recognised on exchanging construction services for intangible asset
X duration, credit
SIC 29.6ADisclosure
Profit (loss) recognised on exchanging construction services for financial asset
X duration, credit
SIC 29.6ADisclosure
Profit (loss) recognised on exchanging construction services for intangible asset
X duration, credit
SIC 29.6ADisclosure
 [834120] Notes - Share-based payment arrangements
Disclosure of share-based payment arrangements [text block]
text block
IFRS 2.44Disclosure
Disclosure of terms and conditions of share-based payment arrangement [text block]
text block
IFRS 2.45Disclosure
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Disclosure of terms and conditions of share-based payment arrangement [table]
table
IFRS 2.45Disclosure
Types of share-based payment arrangements [axis]
axis
IFRS 2.45Disclosure
Share-based payment arrangements [member]
member [default]
IFRS 2.45Disclosure
Disclosure of terms and conditions of share-based payment arrangement [line items]
line items
Description of share-based payment arrangement
text
IFRS 2.45 aDisclosure
Description of vesting requirements for share-based payment arrangement
text
IFRS 2.45 aDisclosure
Description of maximum term of options granted for share-based payment arrangement
text
IFRS 2.45 aDisclosure
Description of method of settlement for share-based payment arrangement
text
IFRS 2.45 aDisclosure
Date of grant of share-based payment arrangement
text
IFRS 2.IG23Example, IFRS 2.45 aExample
Number of instruments granted in share-based payment arrangement
X.XX
IFRS 2.45 aExample, IFRS 2.IG23Example
Disclosure of number and weighted average exercise prices of share options [text block]
text block
IFRS 2.45 bDisclosure
Number of share options outstanding in share-based payment arrangement at beginning of period
X.XX
IFRS 2.45 b (i)Disclosure, IFRS 2.45 b (vi)Disclosure, IFRS 2.45 dDisclosure
Number of share options granted in share-based payment arrangement
X.XX
IFRS 2.45 b (ii)Disclosure
Number of share options forfeited in share-based payment arrangement
X.XX
IFRS 2.45 b (iii)Disclosure
Number of share options exercised in share-based payment arrangement
X.XX
IFRS 2.45 b (iv)Disclosure
Number of share options expired in share-based payment arrangement
X.XX
IFRS 2.45 b (v)Disclosure
Number of share options outstanding in share-based payment arrangement at end of period
X.XX
IFRS 2.45 b (i)Disclosure, IFRS 2.45 b (vi)Disclosure, IFRS 2.45 dDisclosure
Number of share options exercisable in share-based payment arrangement
X.XX
IFRS 2.45 b (vii)Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
X instant
IFRS 2.45 b (i)Disclosure, IFRS 2.45 b (vi)Disclosure
Weighted average exercise price of share options granted in share-based payment arrangement
X duration
IFRS 2.45 b (ii)Disclosure
Weighted average exercise price of share options forfeited in share-based payment arrangement
X duration
IFRS 2.45 b (iii)Disclosure
Weighted average exercise price of share options exercised in share-based payment arrangement
X duration
IFRS 2.45 b (iv)Disclosure
Weighted average exercise price of share options expired in share-based payment arrangement
X duration
IFRS 2.45 b (v)Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period
X instant
IFRS 2.45 b (i)Disclosure, IFRS 2.45 b (vi)Disclosure
Weighted average exercise price of share options exercisable in share-based payment arrangement
X instant
IFRS 2.45 b (vii)Disclosure
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise
X duration
IFRS 2.45 cDisclosure
Weighted average share price
X duration
IFRS 2.45 cDisclosure
Disclosure of range of exercise prices of outstanding share options [text block]
text block
IFRS 2.45 dDisclosure
Disclosure of range of exercise prices of outstanding share options [abstract]
Disclosure of range of exercise prices of outstanding share options [table]
table
IFRS 2.45 dDisclosure
Range [axis]
axis
IFRS 14.33 bDisclosure, IFRS 7.7Common practice, IFRS 13.B6Example, IFRS 13.IE63Example, IFRS 2.45 dDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Ranges [member]
member [default]
IFRS 7.7Common practice, IFRS 2.45 dDisclosure, IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
member
IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.IE63Example, IFRS 14.33 bDisclosure, IFRS 2.45 dDisclosure, IFRS 13.B6Example
Top of range [member]
member
IFRS 14.33 bDisclosure, IFRS 13.B6Example, IFRS 7.7Common practice, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 2.45 dDisclosure
Disclosure of range of exercise prices of outstanding share options [line items]
line items
Exercise price of outstanding share options
X instant
IFRS 2.45 dDisclosure
Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]
text block
IFRS 2.45 dDisclosure
Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
table
IFRS 2.45 dDisclosure
Ranges of exercise prices for outstanding share options [axis]
axis
IFRS 2.45 dDisclosure
Ranges of exercise prices for outstanding share options [member]
member [default]
IFRS 2.45 dDisclosure
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
line items
Number of share options outstanding in share-based payment arrangement
X.XX
IFRS 2.45 b (i)Disclosure, IFRS 2.45 b (vi)Disclosure, IFRS 2.45 dDisclosure
Weighted average remaining contractual life of outstanding share options
X.XX
IFRS 2.45 dDisclosure
Disclosure of number and weighted average exercise prices of other equity instruments [text block]
text block
IFRS 2.45Common practice
Number of other equity instruments outstanding in share-based payment arrangement at beginning of period
X.XX
IFRS 2.45Common practice
Number of other equity instruments granted in share-based payment arrangement
X.XX
IFRS 2.47 bDisclosure, IFRS 2.45Common practice
Number of other equity instruments forfeited in share-based payment arrangement
X.XX
IFRS 2.45Common practice
Number of other equity instruments exercised or vested in share-based payment arrangement
X.XX
IFRS 2.45Common practice
Number of other equity instruments expired in share-based payment arrangement
X.XX
IFRS 2.45Common practice
Number of other equity instruments outstanding in share-based payment arrangement at end of period
X.XX
IFRS 2.45Common practice
Number of other equity instruments exercisable in share-based payment arrangement
X.XX
IFRS 2.45Common practice
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period
X instant
IFRS 2.45Common practice
Weighted average exercise price of other equity instruments granted in share-based payment arrangement
X duration
IFRS 2.45Common practice
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement
X duration
IFRS 2.45Common practice
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement
X duration
IFRS 2.45Common practice
Weighted average exercise price of other equity instruments expired in share-based payment arrangement
X duration
IFRS 2.45Common practice
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period
X instant
IFRS 2.45Common practice
Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement
X instant
IFRS 2.45Common practice
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments
text
IFRS 2.46Disclosure
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]
text block
IFRS 2.47 aDisclosure
Weighted average fair value at measurement date, share options granted
X instant, credit
IFRS 2.47 aDisclosure
Information about how fair value was measured, share options granted
text
IFRS 2.47 aDisclosure
Description of option pricing model, share options granted
text
IFRS 2.47 a (i)Disclosure
Description of inputs to option pricing model, share options granted
text
IFRS 2.47 a (i)Disclosure
Weighted average share price, share options granted
X duration
IFRS 2.47 a (i)Disclosure
Exercise price, share options granted
X duration
IFRS 2.47 a (i)Disclosure
Expected volatility, share options granted
X.XX
IFRS 2.47 a (i)Disclosure
Option life, share options granted
X.XX
IFRS 2.47 a (i)Disclosure
Expected dividend, share options granted
X duration
IFRS 2.47 a (i)Disclosure
Expected dividend as percentage, share options granted
X.XX
IFRS 2.47 a (i)Disclosure
Risk free interest rate, share options granted
X.XX
IFRS 2.47 a (i)Disclosure
Description of other inputs to options pricing model, share options granted
text
IFRS 2.47 a (i)Disclosure
Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted
text
IFRS 2.47 a (i)Disclosure
Information about how expected volatility was determined, share options granted
text
IFRS 2.47 a (ii)Disclosure
Information whether and how other features were incorporated into measurement of fair value, share options granted
text
IFRS 2.47 a (iii)Disclosure
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]
text block
IFRS 2.47 bDisclosure
Number of other equity instruments granted in share-based payment arrangement
X.XX
IFRS 2.47 bDisclosure, IFRS 2.45Common practice
Weighted average fair value at measurement date, other equity instruments granted
X instant, credit
IFRS 2.47 bDisclosure
Information how fair value was measured, other equity instruments granted
text
IFRS 2.47 bDisclosure
Information about how fair was determined if not on basis of observable market, other equity instruments granted
text
IFRS 2.47 b (i)Disclosure
Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted
text
IFRS 2.47 b (ii)Disclosure
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted
text
IFRS 2.47 b (iii)Disclosure
Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]
text block
IFRS 2.47 cDisclosure
Explanation of modifications, modified share-based payment arrangements
text
IFRS 2.47 c (i)Disclosure
Incremental fair value granted, modified share-based payment arrangements
X duration
IFRS 2.47 c (ii)Disclosure
Information on how incremental fair value granted was measured, modified share-based payment arrangements
text
IFRS 2.47 c (iii)Disclosure
Explanation of direct measurement of fair value of goods or services received
text
IFRS 2.48Disclosure
Description of reason why fair value of goods or services received cannot be reliably estimated
text
IFRS 2.49Disclosure
Explanation of effect of share-based payments on entity's profit or loss [text block]
text block
IFRS 2.50Disclosure
Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract]
Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets
X duration, debit
IFRS 2.51 aDisclosure
Expense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets
X duration, debit
IAS 1.112 cCommon practice
Total expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets
X duration, debit
IFRS 2.51 aDisclosure
Expense from share-based payment transactions with employees
X duration, debit
IAS 1.112 cCommon practice
Explanation of effect of share-based payments on entity's financial position [text block]
text block
IFRS 2.50Disclosure
Liabilities from share-based payment transactions
X instant, credit
IFRS 2.51 b (i)Disclosure
Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested
X instant, credit
IFRS 2.51 b (ii)Disclosure
Additional information about share-based payment arrangements [text block]
text block
IFRS 2.52Disclosure
 [834480] Notes - Employee benefits
Disclosure of employee benefits [text block]
text block
IAS 19 - ScopeDisclosure
Disclosure of information about defined benefit plans [abstract]
Disclosure of defined benefit plans [text block]
text block
IAS 19.138Disclosure
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [table]
table
IAS 19.138Disclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
member
IAS 19.138Disclosure
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
Geographical areas [axis]
axis
Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, Effective 2018-01-01 IFRS 15.B89 bExample, IFRS 15.B89 bExample, IAS 19.138 aExample
Geographical areas [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 bExample, Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, IFRS 15.B89 bExample, IAS 19.138 aExample
Characteristics of defined benefit plans [axis]
axis
IAS 19.138 bExample
Characteristics of defined benefit plans [member]
member [default]
IAS 19.138 bExample
Pension defined benefit plans [member]
member
IAS 19.138 bCommon practice
Flat salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Final salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Post-employment medical defined benefit plans [member]
member
IAS 19.138 bExample
Regulatory environments [axis]
axis
IAS 19.138 cExample
Regulatory environments [member]
member [default]
IAS 19.138 cExample
Segments [axis]
axis
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Segments [member]
member [default]
Effective 2021-01-01 IFRS 17.96 cExample, IFRS 8.28Disclosure, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Reportable segments [member]
member
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Funding arrangements of defined benefit plans [axis]
axis
IAS 19.138 eExample
Funding arrangements of defined benefit plans [member]
member [default]
IAS 19.138 eExample
Wholly unfunded defined benefit plans [member]
member
IAS 19.138 eExample
Wholly or partly funded defined benefit plans [member]
member
IAS 19.138 eExample
Disclosure of defined benefit plans [line items]
line items
Description of type of plan
text
IAS 19.139 aDisclosure
Description of nature of benefits provided by plan
text
IAS 19.139 a (i)Disclosure
Description of regulatory framework in which plan operates
text
IAS 19.139 a (ii)Disclosure
Description of effect of regulatory framework on plan
text
IAS 19.139 a (ii)Disclosure
Description of any other entity's responsibilities for governance of plan
text
IAS 19.139 a (iii)Disclosure
Description of risks to which plan exposes entity
text
IAS 19.139 bDisclosure
Description of significant concentrations of risk related to plan
text
IAS 19.139 bDisclosure
Description of plan amendments, curtailments and settlements
text
IAS 19.139 cDisclosure
Surplus (deficit) in plan [abstract]
Defined benefit obligation, at present value
(X) instant, credit
IAS 19.57 aCommon practice
Plan assets, at fair value
X instant, debit
IAS 19.57 aCommon practice
Net surplus (deficit) in plan
X instant, debit
IAS 19.57 aCommon practice
Description of link between reimbursement right and related obligation
text
IAS 19.140 bDisclosure
Description of how entity determined maximum economic benefit available
text
IAS 19.141 c (iv)Disclosure
Entity's own financial instruments included in fair value of plan assets
X instant, debit
IAS 19.143Disclosure
Property occupied by entity included in fair value of plan assets
X instant, debit
IAS 19.143Disclosure
Other assets used by entity included in fair value of plan assets
X instant, debit
IAS 19.143Disclosure
Actuarial assumption of discount rates
X.XX
IAS 19.144Common practice
Actuarial assumption of expected rates of salary increases
X.XX
IAS 19.144Common practice
Actuarial assumption of medical cost trend rates
X.XX
IAS 19.144Common practice
Actuarial assumption of expected rates of pension increases
X.XX
IAS 19.144Common practice
Actuarial assumption of expected rates of inflation
X.XX
IAS 19.144Common practice
Actuarial assumption of mortality rates
X.XX
IAS 19.144Common practice
Actuarial assumption of retirement age
X.XX
IAS 19.144Common practice
Actuarial assumption of life expectancy after retirement
X.XX
IAS 19.144Common practice
Other material actuarial assumptions
X.XX
IAS 19.144Common practice
Description of asset-liability matching strategies used by plan or entity to manage risk
text
IAS 19.146Disclosure
Description of funding arrangements and funding policy that affect future contributions
text
IAS 19.147 aDisclosure, IAS 19.148 aDisclosure
Estimate of contributions expected to be paid to plan for next annual reporting period
X duration, credit
IAS 19.147 bDisclosure, IAS 19.148 d (iii)Disclosure
Disclosure of information about maturity profile of defined benefit obligation [text block]
text block
IAS 19.147 cDisclosure
Weighted average duration of defined benefit obligation
X.XX
IAS 19.147 cDisclosure
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations
text
IAS 19.148 bDisclosure
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan
text
IAS 19.148 c (i)Disclosure
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan
text
IAS 19.148 c (ii)Disclosure
Description of fact that multi-employer or state plan is defined benefit plan
text
IAS 19.148 d (i)Disclosure
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan
text
IAS 19.148 d (ii)Disclosure
Description of information about surplus or deficit of multi-employer or state plan
text
IAS 19.148 d (iv)Disclosure
Description of basis used to determine surplus or deficit of multi-employer or state plan
text
IAS 19.148 d (iv)Disclosure
Description of implications of surplus or deficit on multi-employer or state plan for entity
text
IAS 19.148 d (iv)Disclosure
Level of participation of entity compared with other participating entities
X.XX
IAS 19.148 d (v)Disclosure
Description of contractual agreement or stated policy for charging net defined benefit cost
text
IAS 19.149 aDisclosure
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]
text block
IAS 19.149 bDisclosure
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements
text
IAS 19.150Disclosure
Disclosure of net defined benefit liability (asset) [text block]
text block
IAS 19.140 aDisclosure
Disclosure of net defined benefit liability (asset) [abstract]
Disclosure of net defined benefit liability (asset) [table]
table
IAS 19.140 aDisclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
member
IAS 19.138Disclosure
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
Geographical areas [axis]
axis
Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, Effective 2018-01-01 IFRS 15.B89 bExample, IFRS 15.B89 bExample, IAS 19.138 aExample
Geographical areas [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 bExample, Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, IFRS 15.B89 bExample, IAS 19.138 aExample
Characteristics of defined benefit plans [axis]
axis
IAS 19.138 bExample
Characteristics of defined benefit plans [member]
member [default]
IAS 19.138 bExample
Pension defined benefit plans [member]
member
IAS 19.138 bCommon practice
Flat salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Final salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Post-employment medical defined benefit plans [member]
member
IAS 19.138 bExample
Regulatory environments [axis]
axis
IAS 19.138 cExample
Regulatory environments [member]
member [default]
IAS 19.138 cExample
Segments [axis]
axis
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Segments [member]
member [default]
Effective 2021-01-01 IFRS 17.96 cExample, IFRS 8.28Disclosure, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Reportable segments [member]
member
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Funding arrangements of defined benefit plans [axis]
axis
IAS 19.138 eExample
Funding arrangements of defined benefit plans [member]
member [default]
IAS 19.138 eExample
Wholly unfunded defined benefit plans [member]
member
IAS 19.138 eExample
Wholly or partly funded defined benefit plans [member]
member
IAS 19.138 eExample
Net defined benefit liability (asset) [axis]
axis
IAS 19.140 aDisclosure
Net defined benefit liability (asset) [member]
member [default]
IAS 19.140 aDisclosure
Present value of defined benefit obligation [member]
member
IAS 19.140 a (ii)Disclosure
Plan assets [member]
member
IAS 19.140 a (i)Disclosure
Effect of asset ceiling [member]
member
IAS 19.140 a (iii)Disclosure
Disclosure of net defined benefit liability (asset) [line items]
line items
Net defined benefit liability (asset) at beginning of period
X instant, credit
IAS 19.140 aDisclosure
Changes in net defined benefit liability (asset) [abstract]
Current service cost, net defined benefit liability (asset)
X duration, credit
IAS 19.141 aDisclosure
Interest expense (income), net defined benefit liability (asset)
X duration, credit
IAS 19.141 bDisclosure
Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract]
Return on plan assets, net defined benefit liability (asset)Return on plan assets excluding interest income or expense, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 c (i)Disclosure
Actuarial losses (gains) arising from changes in demographic assumptions, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 c (ii)Disclosure
Actuarial losses (gains) arising from changes in financial assumptions, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 c (iii)Disclosure
Actuarial losses (gains) arising from experience adjustments, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 cCommon practice
Loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling, net defined benefit liability (asset)Loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 c (iv)Disclosure
Total loss (gain) on remeasurement, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 cDisclosure
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
Past service cost, net defined benefit liability (asset)
X duration, credit
IAS 19.141 dDisclosure
Losses (gains) arising from settlements, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 dDisclosure
Net past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)
X duration, credit
IAS 19.141 dDisclosure
Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)
X duration, credit
IAS 19.141 eDisclosure
Contributions to plan, net defined benefit liability (asset) [abstract]
Contributions to plan by employer, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 fDisclosure
Contributions to plan by plan participants, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 fDisclosure
Total contributions to plan, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 fDisclosure
Payments from plan, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 gDisclosure
Payments in respect of settlements, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 gDisclosure
Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)
X duration, credit
IAS 19.141 hDisclosure
Increase (decrease) through other changes, net defined benefit liability (asset)
X duration, credit
IAS 19.141Common practice
Total increase (decrease) in net defined benefit liability (asset)
X duration, credit
IAS 19.141Disclosure
Net defined benefit liability (asset) at end of period
X instant, credit
IAS 19.140 aDisclosure
Disclosure of reimbursement rights [text block]
text block
IAS 19.140 bDisclosure
Disclosure of reimbursement rights [abstract]
Disclosure of reimbursement rights [table]
table
IAS 19.140 bDisclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
member
IAS 19.138Disclosure
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
Geographical areas [axis]
axis
Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, Effective 2018-01-01 IFRS 15.B89 bExample, IFRS 15.B89 bExample, IAS 19.138 aExample
Geographical areas [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 bExample, Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, IFRS 15.B89 bExample, IAS 19.138 aExample
Characteristics of defined benefit plans [axis]
axis
IAS 19.138 bExample
Characteristics of defined benefit plans [member]
member [default]
IAS 19.138 bExample
Pension defined benefit plans [member]
member
IAS 19.138 bCommon practice
Flat salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Final salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Post-employment medical defined benefit plans [member]
member
IAS 19.138 bExample
Regulatory environments [axis]
axis
IAS 19.138 cExample
Regulatory environments [member]
member [default]
IAS 19.138 cExample
Segments [axis]
axis
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Segments [member]
member [default]
Effective 2021-01-01 IFRS 17.96 cExample, IFRS 8.28Disclosure, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Reportable segments [member]
member
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Funding arrangements of defined benefit plans [axis]
axis
IAS 19.138 eExample
Funding arrangements of defined benefit plans [member]
member [default]
IAS 19.138 eExample
Wholly unfunded defined benefit plans [member]
member
IAS 19.138 eExample
Wholly or partly funded defined benefit plans [member]
member
IAS 19.138 eExample
Disclosure of reimbursement rights [line items]
line items
Reimbursement rights, at fair value at beginning of period
X instant, debit
IAS 19.140 bDisclosure
Changes in reimbursement rights [abstract]
Interest income, reimbursement rights
X duration, debit
IAS 19.141 bDisclosure
Gain (loss) on remeasurement, reimbursement rights [abstract]
Return on reimbursement rightsReturn on reimbursement rights, excluding interest income or expense
X duration, debit
IAS 19.141 c (i)Disclosure
Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling, reimbursement rightsGain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense, reimbursement rights
X duration, debit
IAS 19.141 c (iv)Disclosure
Total gain (loss) on remeasurement, reimbursement rights
X duration, debit
IAS 19.141 cDisclosure
Increase (decrease) through net exchange differences, reimbursement rights, at fair value
X duration, debit
IAS 19.141 eDisclosure
Decrease through benefits paid, reimbursement rights, at fair value
(X) duration, credit
IAS 19.141 gDisclosure
Payments in respect of settlements, reimbursement rights
(X) duration, credit
IAS 19.141 gDisclosure
Increase (decrease) through business combinations and disposals, reimbursement rights
X duration, debit
IAS 19.141 hDisclosure
Total increase (decrease) in reimbursement rights, at fair value
X duration, debit
IAS 19.141Disclosure
Reimbursement rights, at fair value at end of period
X instant, debit
IAS 19.140 bDisclosure
Disclosure of fair value of plan assets [text block]
text block
IAS 19.142Disclosure
Disclosure of fair value of plan assets [abstract]
Disclosure of fair value of plan assets [table]
table
IAS 19.142Disclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
member
IAS 19.138Disclosure
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
Geographical areas [axis]
axis
Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, Effective 2018-01-01 IFRS 15.B89 bExample, IFRS 15.B89 bExample, IAS 19.138 aExample
Geographical areas [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 bExample, Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, IFRS 15.B89 bExample, IAS 19.138 aExample
Characteristics of defined benefit plans [axis]
axis
IAS 19.138 bExample
Characteristics of defined benefit plans [member]
member [default]
IAS 19.138 bExample
Pension defined benefit plans [member]
member
IAS 19.138 bCommon practice
Flat salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Final salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Post-employment medical defined benefit plans [member]
member
IAS 19.138 bExample
Regulatory environments [axis]
axis
IAS 19.138 cExample
Regulatory environments [member]
member [default]
IAS 19.138 cExample
Segments [axis]
axis
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Segments [member]
member [default]
Effective 2021-01-01 IFRS 17.96 cExample, IFRS 8.28Disclosure, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Reportable segments [member]
member
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Funding arrangements of defined benefit plans [axis]
axis
IAS 19.138 eExample
Funding arrangements of defined benefit plans [member]
member [default]
IAS 19.138 eExample
Wholly unfunded defined benefit plans [member]
member
IAS 19.138 eExample
Wholly or partly funded defined benefit plans [member]
member
IAS 19.138 eExample
Levels of fair value hierarchy [axis]
axis
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
All levels of fair value hierarchy [member]
member [default]
IFRS 13.93 bDisclosure, IAS 19.142Disclosure
Level 1 of fair value hierarchy [member]
member
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
Level 2 and 3 of fair value hierarchy [member]
member
IAS 19.142Disclosure
Disclosure of fair value of plan assets [line items]
line items
Cash and cash equivalents, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 aExample
Equity instruments, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 bExample
Debt instruments, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 cExample
Real estate, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 dExample
Derivatives, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 eExample
Investment funds, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 fExample
Asset-backed securities, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 gExample
Structured debt, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 hExample
Other assets, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142Common practice
Disclosure of sensitivity analysis for actuarial assumptions [text block]
text block
IAS 19.145Disclosure
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Disclosure of sensitivity analysis for actuarial assumptions [table]
table
IAS 19.145Disclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
member
IAS 19.138Disclosure
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
Geographical areas [axis]
axis
Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, Effective 2018-01-01 IFRS 15.B89 bExample, IFRS 15.B89 bExample, IAS 19.138 aExample
Geographical areas [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 bExample, Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, IFRS 15.B89 bExample, IAS 19.138 aExample
Characteristics of defined benefit plans [axis]
axis
IAS 19.138 bExample
Characteristics of defined benefit plans [member]
member [default]
IAS 19.138 bExample
Pension defined benefit plans [member]
member
IAS 19.138 bCommon practice
Flat salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Final salary pension defined benefit plans [member]
member
IAS 19.138 bExample
Post-employment medical defined benefit plans [member]
member
IAS 19.138 bExample
Regulatory environments [axis]
axis
IAS 19.138 cExample
Regulatory environments [member]
member [default]
IAS 19.138 cExample
Segments [axis]
axis
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Segments [member]
member [default]
Effective 2021-01-01 IFRS 17.96 cExample, IFRS 8.28Disclosure, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Reportable segments [member]
member
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Funding arrangements of defined benefit plans [axis]
axis
IAS 19.138 eExample
Funding arrangements of defined benefit plans [member]
member [default]
IAS 19.138 eExample
Wholly unfunded defined benefit plans [member]
member
IAS 19.138 eExample
Wholly or partly funded defined benefit plans [member]
member
IAS 19.138 eExample
Actuarial assumptions [axis]
axis
IAS 19.145Disclosure
Actuarial assumptions [member]
member [default]
IAS 19.145Disclosure
Actuarial assumption of discount rates [member]
member
IAS 19.145Common practice
Actuarial assumption of expected rates of salary increases [member]
member
IAS 19.145Common practice
Actuarial assumption of medical cost trend rates [member]
member
IAS 19.145Common practice
Actuarial assumption of expected rates of pension increases [member]
member
IAS 19.145Common practice
Actuarial assumption of expected rates of inflation [member]
member
IAS 19.145Common practice
Actuarial assumption of mortality rates [member]
member
IAS 19.145Common practice
Actuarial assumption of retirement age [member]
member
IAS 19.145Common practice
Actuarial assumption of life expectancy after retirement [member]
member
IAS 19.145Common practice
Other material actuarial assumptions [member]
member
IAS 19.145Common practice
Disclosure of sensitivity analysis for actuarial assumptions [line items]
line items
Percentage of reasonably possible increase in actuarial assumption
X.XX
IAS 19.145 aDisclosure
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption
X instant, credit
IAS 19.145 aDisclosure
Percentage of reasonably possible decrease in actuarial assumption
X.XX
IAS 19.145 aDisclosure
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption
X instant, credit
IAS 19.145 aDisclosure
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
text
IAS 19.145 bDisclosure
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions
text
IAS 19.145 bDisclosure
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
text
IAS 19.145 cDisclosure
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
text
IAS 19.145 cDisclosure
Disclosure of additional information about defined benefit plans [text block]
text block
IAS 19.137Disclosure
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]
text block
IAS 19.137Example
Termination benefits expense
X duration, debit
IAS 19.171Common practice
Disclosure of defined benefit plans [text block]
text block
IAS 19.138Disclosure
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [line items]
line items
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]
text block
IAS 19.149 bDisclosure
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan
text
IAS 19.148 d (ii)Disclosure
Description of implications of surplus or deficit on multi-employer or state plan for entity
text
IAS 19.148 d (iv)Disclosure
Actuarial assumption of retirement age
X.XX
IAS 19.144Common practice
Actuarial assumption of medical cost trend rates
X.XX
IAS 19.144Common practice
Actuarial assumption of discount rates
X.XX
IAS 19.144Common practice
Description of link between reimbursement right and related obligation
text
IAS 19.140 bDisclosure
Description of how entity determined maximum economic benefit available
text
IAS 19.141 c (iv)Disclosure
Actuarial assumption of life expectancy after retirement
X.XX
IAS 19.144Common practice
Description of risks to which plan exposes entity
text
IAS 19.139 bDisclosure
Actuarial assumption of expected rates of pension increases
X.XX
IAS 19.144Common practice
Actuarial assumption of expected rates of inflation
X.XX
IAS 19.144Common practice
Entity's own financial instruments included in fair value of plan assets
X instant, debit
IAS 19.143Disclosure
Other assets used by entity included in fair value of plan assets
X instant, debit
IAS 19.143Disclosure
Description of basis used to determine surplus or deficit of multi-employer or state plan
text
IAS 19.148 d (iv)Disclosure
Estimate of contributions expected to be paid to plan for next annual reporting period
X duration, credit
IAS 19.147 bDisclosure, IAS 19.148 d (iii)Disclosure
Actuarial assumption of mortality rates
X.XX
IAS 19.144Common practice
Disclosure of information about maturity profile of defined benefit obligation [text block]
text block
IAS 19.147 cDisclosure
Weighted average duration of defined benefit obligation
X.XX
IAS 19.147 cDisclosure
Description of plan amendments, curtailments and settlements
text
IAS 19.139 cDisclosure
Description of fact that multi-employer or state plan is defined benefit plan
text
IAS 19.148 d (i)Disclosure
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements
text
IAS 19.150Disclosure
Description of funding arrangements and funding policy that affect future contributions
text
IAS 19.147 aDisclosure, IAS 19.148 aDisclosure
Description of type of plan
text
IAS 19.139 aDisclosure
Description of effect of regulatory framework on plan
text
IAS 19.139 a (ii)Disclosure
Description of nature of benefits provided by plan
text
IAS 19.139 a (i)Disclosure
Description of regulatory framework in which plan operates
text
IAS 19.139 a (ii)Disclosure
Description of any other entity's responsibilities for governance of plan
text
IAS 19.139 a (iii)Disclosure
Surplus (deficit) in plan [abstract]
Plan assets, at fair value
X instant, debit
IAS 19.57 aCommon practice
Net surplus (deficit) in plan
X instant, debit
IAS 19.57 aCommon practice
Defined benefit obligation, at present value
(X) instant, credit
IAS 19.57 aCommon practice
Actuarial assumption of expected rates of salary increases
X.XX
IAS 19.144Common practice
Description of significant concentrations of risk related to plan
text
IAS 19.139 bDisclosure
Description of asset-liability matching strategies used by plan or entity to manage risk
text
IAS 19.146Disclosure
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations
text
IAS 19.148 bDisclosure
Level of participation of entity compared with other participating entities
X.XX
IAS 19.148 d (v)Disclosure
Description of information about surplus or deficit of multi-employer or state plan
text
IAS 19.148 d (iv)Disclosure
Description of contractual agreement or stated policy for charging net defined benefit cost
text
IAS 19.149 aDisclosure
Other material actuarial assumptions
X.XX
IAS 19.144Common practice
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan
text
IAS 19.148 c (i)Disclosure
Property occupied by entity included in fair value of plan assets
X instant, debit
IAS 19.143Disclosure
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan
text
IAS 19.148 c (ii)Disclosure
Disclosure of defined benefit plans [table]
table
IAS 19.138Disclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Domestic defined benefit plans [member]
member
IAS 19.138 aExample
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Foreign defined benefit plans [member]
member
IAS 19.138 aExample
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
Disclosure of reimbursement rights [text block]
text block
IAS 19.140 bDisclosure
Disclosure of reimbursement rights [abstract]
Disclosure of reimbursement rights [table]
table
IAS 19.140 bDisclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Domestic defined benefit plans [member]
member
IAS 19.138 aExample
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Foreign defined benefit plans [member]
member
IAS 19.138 aExample
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
Disclosure of reimbursement rights [line items]
line items
Reimbursement rights, at fair value at end of period
X instant, debit
IAS 19.140 bDisclosure
Reimbursement rights, at fair value at beginning of period
X instant, debit
IAS 19.140 bDisclosure
Changes in reimbursement rights [abstract]
Increase (decrease) through net exchange differences, reimbursement rights, at fair value
X duration, debit
IAS 19.141 eDisclosure
Interest income, reimbursement rights
X duration, debit
IAS 19.141 bDisclosure
Gain (loss) on remeasurement, reimbursement rights [abstract]
Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling, reimbursement rightsGain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense, reimbursement rights
X duration, debit
IAS 19.141 c (iv)Disclosure
Total gain (loss) on remeasurement, reimbursement rights
X duration, debit
IAS 19.141 cDisclosure
Return on reimbursement rightsReturn on reimbursement rights, excluding interest income or expense
X duration, debit
IAS 19.141 c (i)Disclosure
Decrease through benefits paid, reimbursement rights, at fair value
(X) duration, credit
IAS 19.141 gDisclosure
Payments in respect of settlements, reimbursement rights
(X) duration, credit
IAS 19.141 gDisclosure
Total increase (decrease) in reimbursement rights, at fair value
X duration, debit
IAS 19.141Disclosure
Increase (decrease) through business combinations and disposals, reimbursement rights
X duration, debit
IAS 19.141 hDisclosure
Disclosure of net defined benefit liability (asset) [text block]
text block
IAS 19.140 aDisclosure
Disclosure of net defined benefit liability (asset) [abstract]
Disclosure of net defined benefit liability (asset) [table]
table
IAS 19.140 aDisclosure
Net defined benefit liability (asset) [axis]
axis
IAS 19.140 aDisclosure
Net defined benefit liability (asset) [member]
member [default]
IAS 19.140 aDisclosure
Present value of defined benefit obligation [member]
member
IAS 19.140 a (ii)Disclosure
Effect of asset ceiling [member]
member
IAS 19.140 a (iii)Disclosure
Plan assets [member]
member
IAS 19.140 a (i)Disclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Domestic defined benefit plans [member]
member
IAS 19.138 aExample
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Foreign defined benefit plans [member]
member
IAS 19.138 aExample
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
Disclosure of net defined benefit liability (asset) [line items]
line items
Net defined benefit liability (asset) at beginning of period
X instant, credit
IAS 19.140 aDisclosure
Changes in net defined benefit liability (asset) [abstract]
Increase (decrease) through other changes, net defined benefit liability (asset)
X duration, credit
IAS 19.141Common practice
Interest expense (income), net defined benefit liability (asset)
X duration, credit
IAS 19.141 bDisclosure
Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract]
Total loss (gain) on remeasurement, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 cDisclosure
Return on plan assets, net defined benefit liability (asset)Return on plan assets excluding interest income or expense, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 c (i)Disclosure
Actuarial losses (gains) arising from changes in financial assumptions, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 c (iii)Disclosure
Actuarial losses (gains) arising from experience adjustments, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 cCommon practice
Actuarial losses (gains) arising from changes in demographic assumptions, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 c (ii)Disclosure
Loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling, net defined benefit liability (asset)Loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 c (iv)Disclosure
Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)
X duration, credit
IAS 19.141 hDisclosure
Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)
X duration, credit
IAS 19.141 eDisclosure
Contributions to plan, net defined benefit liability (asset) [abstract]
Contributions to plan by plan participants, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 fDisclosure
Total contributions to plan, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 fDisclosure
Contributions to plan by employer, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 fDisclosure
Payments from plan, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 gDisclosure
Payments in respect of settlements, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 gDisclosure
Total increase (decrease) in net defined benefit liability (asset)
X duration, credit
IAS 19.141Disclosure
Current service cost, net defined benefit liability (asset)
X duration, credit
IAS 19.141 aDisclosure
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
Losses (gains) arising from settlements, net defined benefit liability (asset)
(X) duration, debit
IAS 19.141 dDisclosure
Past service cost, net defined benefit liability (asset)
X duration, credit
IAS 19.141 dDisclosure
Net past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)
X duration, credit
IAS 19.141 dDisclosure
Net defined benefit liability (asset) at end of period
X instant, credit
IAS 19.140 aDisclosure
Disclosure of sensitivity analysis for actuarial assumptions [text block]
text block
IAS 19.145Disclosure
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
line items
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions
text
IAS 19.145 bDisclosure
Percentage of reasonably possible increase in actuarial assumption
X.XX
IAS 19.145 aDisclosure
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
text
IAS 19.145 cDisclosure
Percentage of reasonably possible decrease in actuarial assumption
X.XX
IAS 19.145 aDisclosure
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
text
IAS 19.145 bDisclosure
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
text
IAS 19.145 cDisclosure
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption
X instant, credit
IAS 19.145 aDisclosure
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption
X instant, credit
IAS 19.145 aDisclosure
Disclosure of sensitivity analysis for actuarial assumptions [table]
table
IAS 19.145Disclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Domestic defined benefit plans [member]
member
IAS 19.138 aExample
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Foreign defined benefit plans [member]
member
IAS 19.138 aExample
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
Actuarial assumptions [axis]
axis
IAS 19.145Disclosure
Actuarial assumptions [member]
member [default]
IAS 19.145Disclosure
Actuarial assumption of expected rates of salary increases [member]
member
IAS 19.145Common practice
Actuarial assumption of life expectancy after retirement [member]
member
IAS 19.145Common practice
Other material actuarial assumptions [member]
member
IAS 19.145Common practice
Actuarial assumption of medical cost trend rates [member]
member
IAS 19.145Common practice
Actuarial assumption of expected rates of pension increases [member]
member
IAS 19.145Common practice
Actuarial assumption of mortality rates [member]
member
IAS 19.145Common practice
Actuarial assumption of retirement age [member]
member
IAS 19.145Common practice
Actuarial assumption of expected rates of inflation [member]
member
IAS 19.145Common practice
Actuarial assumption of discount rates [member]
member
IAS 19.145Common practice
Disclosure of fair value of plan assets [text block]
text block
IAS 19.142Disclosure
Disclosure of fair value of plan assets [abstract]
Disclosure of fair value of plan assets [table]
table
IAS 19.142Disclosure
Levels of fair value hierarchy [axis]
axis
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
All levels of fair value hierarchy [member]
member [default]
IFRS 13.93 bDisclosure, IAS 19.142Disclosure
Level 1 of fair value hierarchy [member]
member
IAS 19.142Disclosure, IFRS 13.93 bDisclosure
Level 2 and 3 of fair value hierarchy [member]
member
IAS 19.142Disclosure
Defined benefit plans [axis]
axis
IAS 19.138Disclosure
Defined benefit plans [member]
member [default]
IAS 19.138Disclosure
Domestic defined benefit plans [member]
member
IAS 19.138 aExample
Defined benefit plans that share risks between entities under common control [member]
member
IAS 19.149Disclosure
State defined benefit plans [member]
member
IAS 19.45Disclosure
Foreign defined benefit plans [member]
member
IAS 19.138 aExample
Multi-employer defined benefit plans [member]
member
IAS 19.34 bDisclosure, IAS 19.33 bDisclosure
Disclosure of fair value of plan assets [line items]
line items
Debt instruments, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 cExample
Other assets, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142Common practice
Real estate, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 dExample
Structured debt, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 hExample
Equity instruments, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 bExample
Investment funds, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 fExample
Cash and cash equivalents, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 aExample
Asset-backed securities, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 gExample
Derivatives, amount contributed to fair value of plan assets
X instant, debit
IAS 19.142 eExample
Disclosure of additional information about defined benefit plans [text block]
text block
IAS 19.137Disclosure
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]
text block
IAS 19.137Example
 [835110] Notes - Income taxes
Disclosure of income tax [text block]
text block
IAS 12 - DisclosureDisclosure
Major components of tax expense (income) [abstract]
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
Current tax expense (income)
X duration, debit
IAS 12.80 aExample
Adjustments for current tax of prior periods
X duration, debit
IAS 12.80 bExample
Total current tax expense (income) and adjustments for current tax of prior periods
X duration, debit
IAS 12.80Common practice
Deferred tax expense (income) relating to origination and reversal of temporary differences
X duration, debit
IAS 12.80 cExample
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
X duration, debit
IAS 12.80 dExample
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense
(X) duration, credit
IAS 12.80 eExample
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense
(X) duration, credit
IAS 12.80 fExample
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset
X duration, debit
IAS 12.80 gExample
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
X duration, debit
IAS 12.80 hExample
Adjustments for deferred tax of prior periods
X duration, debit
IAS 12.80Common practice
Other components of deferred tax expense (income)
X duration, debit
IAS 12.80Common practice
Total tax expense (income)
X duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IAS 1.82 dDisclosure, IFRS 8.23 hDisclosure
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Current tax relating to items credited (charged) directly to equity
X duration, debit
IAS 12.81 aDisclosure
Deferred tax relating to items credited (charged) directly to equity
X duration
IAS 12.81 aDisclosure
Aggregate current and deferred tax relating to items credited (charged) directly to equity
X duration, debit
IAS 12.81 aDisclosure
Income tax relating to components of other comprehensive income [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 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to available-for-sale financial assets included in other comprehensive income
X duration, debit
Expiry date 2018-01-01 IAS 1.90Disclosure, Expiry date 2018-01-01 IAS 12.81 abDisclosure, Expiry date 2021-01-01 IAS 1.90Disclosure, Expiry date 2021-01-01 IAS 12.81 abDisclosure
Income 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 changes in revaluation surplus included in other comprehensive income
X duration, debit
IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
X duration, debit
IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income tax relating to investments in equity instruments included in other comprehensive income
X duration, debit
Effective 2018-01-01 IAS 1.90Disclosure, Effective 2018-01-01 IAS 12.81 abDisclosure, IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income 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 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 1.90Disclosure, Effective 2018-01-01 IAS 12.81 abDisclosure, IAS 1.90Disclosure, IAS 12.81 abDisclosure
Income 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 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 1.90Disclosure, IAS 12.81 abDisclosure
Income 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 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 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 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 IAS 1.90Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure
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 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.90Disclosure, Effective 2021-01-01 IAS 12.81 abDisclosure
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
X duration, debit
Effective 2021-01-01 IFRS 17.82Disclosure, 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
X duration
IAS 12.81 abDisclosure, IAS 1.90Disclosure
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
Tax expense of discontinued operation [abstract]Tax expense (income) of discontinued operation [abstract]
Tax expense relating to gain (loss) on discontinuanceTax expense (income) relating to gain (loss) on discontinuance
X duration, debit
IFRS 5.33 b (iv)Disclosure, IAS 12.81 h (i)Disclosure
Tax expense relating to profit (loss) from ordinary activities of discontinued operationsTax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
X duration, debit
IFRS 5.33 b (ii)Disclosure, IAS 12.81 h (ii)Disclosure
Explanation of changes in applicable tax rates to previous accounting period
text
IAS 12.81 dDisclosure
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
text
IAS 12.81 eDisclosure
Deductible temporary differences for which no deferred tax asset is recognised
X instant
IAS 12.81 eDisclosure
Unused tax losses for which no deferred tax asset recognised
X instant
IAS 12.81 eDisclosure
Unused tax credits for which no deferred tax asset recognised
X instant
IAS 12.81 eDisclosure
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised
X instant
IAS 12.81 fDisclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
text block
IAS 12.81 gDisclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
table
IAS 12.81 gDisclosure
Temporary difference, unused tax losses and unused tax credits [axis]
axis
IAS 12.81 gDisclosure
Temporary difference, unused tax losses and unused tax credits [member]
member [default]
IAS 12.81 gDisclosure
Temporary differences [member]
member
IAS 12.81 gDisclosure
Allowance for credit losses [member]
member
IAS 12.81 gCommon practice
Unrealised foreign exchange gains (losses) [member]
member
IAS 12.81 gCommon practice
Other temporary differences [member]
member
IAS 12.81 gCommon practice
Unused tax losses [member]
member
IAS 12.81 gDisclosure
Unused tax credits [member]
member
IAS 12.81 gDisclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
line items
Deferred tax assets and liabilities [abstract]
Deferred tax assets
(X) instant, debit
IAS 1.54 oDisclosure, IAS 12.81 g (i)Disclosure, IAS 1.56Disclosure
Deferred tax liabilities
X instant, credit
IAS 1.54 oDisclosure, IAS 12.81 g (i)Disclosure, IAS 1.56Disclosure
Net deferred tax liability (asset)
X instant, credit
IAS 12.81 g (i)Disclosure
Net deferred tax assets and liabilities [abstract]
Net deferred tax assets
X instant, debit
IAS 12.81 g (i)Common practice
Net deferred tax liabilities
X instant, credit
IAS 12.81 g (i)Common practice
Deferred tax expense (income) [abstract]
Deferred tax expense (income)
X duration, debit
IAS 12.81 g (ii)Disclosure
Deferred tax expense (income) recognised in profit or loss
X duration
IAS 12.81 g (ii)Disclosure
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset) at beginning of period
X instant, credit
IAS 12.81 g (i)Disclosure
Changes in deferred tax liability (asset) [abstract]
Deferred tax expense (income) recognised in profit or loss
X duration
IAS 12.81 g (ii)Disclosure
Deferred tax relating to items credited (charged) directly to equity
X duration
IAS 12.81 aDisclosure
Income tax relating to components of other comprehensive income
X duration
IAS 12.81 abDisclosure, IAS 1.90Disclosure
Increase (decrease) through business combinations, deferred tax liability (asset)
X duration, credit
IAS 12.81Common practice
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)
X duration, credit
IAS 12.81Common practice
Increase (decrease) through net exchange differences, deferred tax liability (asset)
X duration, credit
IAS 12.81Common practice
Total increase (decrease) in deferred tax liability (asset)
X duration, credit
IAS 12.81Common practice
Deferred tax liability (asset) at end of period
X instant, credit
IAS 12.81 g (i)Disclosure
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability
X duration
IAS 12.81 iDisclosure
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset
X duration, debit
IAS 12.81 jDisclosure
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date
text
IAS 12.81 kDisclosure
Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates
text
IAS 12.82Disclosure
Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates
X instant, debit
IAS 12.82Disclosure
Description of nature of potential income tax consequences that would result from payment of dividend
text
IAS 12.82ADisclosure
Description of amounts of potential income tax consequences practicably determinable
text
IAS 12.82ADisclosure
Description of whether there are potential income tax consequences not practicably determinable
text
IAS 12.82ADisclosure
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Accounting profit
X duration, credit
IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure
Tax expense (income) at applicable tax rate
X duration, debit
IAS 12.81 c (i)Disclosure
Tax effect of revenues exempt from taxation
(X) duration, credit
IAS 12.81 c (i)Disclosure
Tax effect of expense not deductible in determining taxable profit (tax loss)
X duration, debit
IAS 12.81 c (i)Disclosure
Tax effect of impairment of goodwill
X duration, debit
IAS 12.81 c (i)Common practice
Tax effect of tax losses
X duration, debit
IAS 12.81 c (i)Disclosure
Tax effect of foreign tax rates
X duration, debit
IAS 12.81 c (i)Disclosure
Tax effect from change in tax rate
X duration, debit
IAS 12.81 c (i)Disclosure
Other tax effects for reconciliation between accounting profit and tax expense (income)
X duration, debit
IAS 12.81 c (i)Disclosure
Total tax expense (income)
X duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IAS 1.82 dDisclosure, IFRS 8.23 hDisclosure
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Accounting profit
X duration, credit
IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure
Applicable tax rate
X.XX
IAS 12.81 c (ii)Disclosure
Tax rate effect of revenues exempt from taxation
(X.XX)
IAS 12.81 c (ii)Disclosure
Tax rate effect of expense not deductible in determining taxable profit (tax loss)
X.XX
IAS 12.81 c (ii)Disclosure
Tax rate effect of impairment of goodwill
X.XX
IAS 12.81 c (ii)Common practice
Tax rate effect of tax losses
X.XX
IAS 12.81 c (ii)Disclosure
Tax rate effect of foreign tax rates
X.XX
IAS 12.81 c (ii)Disclosure
Tax rate effect from change in tax rate
X.XX
IAS 12.81 c (ii)Disclosure
Tax rate effect of adjustments for current tax of prior periods
X.XX
IAS 12.81 c (ii)Common practice
Other tax rate effects for reconciliation between accounting profit and tax expense (income)
X.XX
IAS 12.81 c (ii)Disclosure
Total average effective tax rate
X.XX
IAS 12.81 c (ii)Disclosure
 [836200] Notes - Borrowing costs
Disclosure of borrowing costs [text block]
text block
IAS 23 - DisclosureDisclosure
Borrowing costs [abstract]
Borrowing costs capitalised
X duration
IAS 23.26 aDisclosure
Borrowing costs recognised as expense
X duration, debit
IAS 1.112 cCommon practice
Total borrowing costs incurred
X duration
IAS 1.112 cCommon practice
Interest costs [abstract]
Interest costs capitalised
X duration
IAS 1.112 cCommon practice
Interest expense
X duration, debit
IFRS 8.28 eDisclosure, IFRS 12.B13 fDisclosure, IFRS 8.23 dDisclosure
Total interest costs incurred
X duration
IAS 1.112 cCommon practice
Capitalisation rate of borrowing costs eligible for capitalisation
X.XX
IAS 23.26 bDisclosure
 [836500] Notes - Insurance contracts
Disclosure of insurance contracts [text block]
text block
Expiry date 2021-01-01 IFRS 4 - DisclosureDisclosure, Effective 2021-01-01 IFRS 17 - DisclosureDisclosure
Disclosure of amounts arising from insurance contracts [text block]
text block
Expiry date 2021-01-01 IFRS 4.36Disclosure
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
text block
Expiry date 2021-01-01 IFRS 4.37 aDisclosure, IAS 1.117 bCommon practice
Assets arising from insurance contracts
X instant, debit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure
Assets under insurance contracts and reinsurance contracts issued
X instant, debit
Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IAS 1.55Example, Expiry date 2021-01-01 IFRS 4.IG20 bExample
Deferred acquisition costs arising from insurance contracts
X instant, debit
Expiry date 2021-01-01 IFRS 4.37 eDisclosure, Expiry date 2021-01-01 IFRS 4.IG39 aExample, Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG23 aExample
Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers
X instant, debit
Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG23 bExample
Assets under reinsurance ceded
X instant, debit
Expiry date 2021-01-01 IAS 1.55Example, Expiry date 2021-01-01 IFRS 4.IG20 cExample, Expiry date 2021-01-01 IFRS 4.37 bExample
Liabilities under insurance contracts and reinsurance contracts issued [abstract]
Unearned premiums
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG22 aExample
Claims reported by policyholders
X instant, credit
Expiry date 2021-01-01 IFRS 4.IG22 bExample, Expiry date 2021-01-01 IFRS 4.37 bExample
Claims incurred but not reported
X instant, credit
Expiry date 2021-01-01 IFRS 4.IG22 cExample, Expiry date 2021-01-01 IFRS 4.37 bExample
Provisions arising from liability adequacy tests
X instant, credit
Expiry date 2021-01-01 IFRS 4.IG22 dExample, Expiry date 2021-01-01 IFRS 4.37 bExample
Provisions for future non-participating benefits
X instant, credit
Expiry date 2021-01-01 IFRS 4.IG22 eExample, Expiry date 2021-01-01 IFRS 4.37 bExample
Liabilities or components of equity relating to discretionary participation features
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG22 fExample
Receivables and payables related to insurance contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG22 gExample
Non-insurance assets acquired by exercising rights to recoveries
X instant, credit
Expiry date 2021-01-01 IFRS 4.IG22 hExample, Expiry date 2021-01-01 IFRS 4.37 bExample
Other liabilities under insurance contracts and reinsurance contracts issued
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG22Example
Total liabilities under insurance contracts and reinsurance contracts issued
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure, Expiry date 2021-01-01 IAS 1.55Example, Expiry date 2021-01-01 IFRS 4.IG20 aExample, Expiry date 2021-01-01 IFRS 4.37 eDisclosure, Expiry date 2021-01-01 IFRS 4.IG37 aExample
Income arising from insurance contracts
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure
Expense arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure
Revenue from insurance contracts issued, without reduction for reinsurance held
X duration, credit
Expiry date 2021-01-01 IAS 1.85Example, Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG24 aExample
Income from contracts with reinsurers
X duration, credit
Expiry date 2021-01-01 IFRS 4.IG24 bExample, Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IAS 1.85Example
Expense for policyholder claims and benefits, without reduction for reinsurance held
X duration, debit
Expiry date 2021-01-01 IFRS 4.IG24 cExample, Expiry date 2021-01-01 IAS 1.85Example, Expiry date 2021-01-01 IFRS 4.37 bExample
Expenses arising from reinsurance held
X duration, debit
Expiry date 2021-01-01 IFRS 4.IG24 dExample, Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IAS 1.85Example
Cash flows from (used in) insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure
Gains (losses) recognised in profit or loss on buying reinsurance
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 b (i)Disclosure
Amortisation of losses (gains) arising on buying reinsurance
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 b (ii)Disclosure
Remaining unamortised gains (losses) arising on buying reinsurance at beginning of period
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 b (ii)Disclosure
Remaining unamortised gains (losses) arising on buying reinsurance at end of period
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 b (ii)Disclosure
Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts
text
Expiry date 2021-01-01 IFRS 4.37 cDisclosure
Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities
text
Expiry date 2021-01-01 IFRS 4.37 dDisclosure
Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
Liabilities under insurance contracts and reinsurance contracts issued at beginning of period
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure, Expiry date 2021-01-01 IAS 1.55Example, Expiry date 2021-01-01 IFRS 4.IG20 aExample, Expiry date 2021-01-01 IFRS 4.37 eDisclosure, Expiry date 2021-01-01 IFRS 4.IG37 aExample
Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued
X duration, credit
Expiry date 2021-01-01 IFRS 4.IG37 bExample, Expiry date 2021-01-01 IFRS 4.37 eExample
Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Cash paid, liabilities under insurance contracts and reinsurance contracts issued
(X) duration, debit
Expiry date 2021-01-01 IFRS 4.IG37 cExample, Expiry date 2021-01-01 IFRS 4.37 eExample
Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 eExample, Expiry date 2021-01-01 IFRS 4.IG37 dExample
Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 eExample, Expiry date 2021-01-01 IFRS 4.IG37 eExample
Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 eExample, Expiry date 2021-01-01 IFRS 4.IG37 fExample
Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 eExample, Expiry date 2021-01-01 IFRS 4.IG37Example
Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued
X duration, credit
Expiry date 2021-01-01 IFRS 4.IG37Example, Expiry date 2021-01-01 IFRS 4.37 eExample
Liabilities under insurance contracts and reinsurance contracts issued at end of period
X instant, credit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure, Expiry date 2021-01-01 IAS 1.55Example, Expiry date 2021-01-01 IFRS 4.IG20 aExample, Expiry date 2021-01-01 IFRS 4.37 eDisclosure, Expiry date 2021-01-01 IFRS 4.IG37 aExample
Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
Deferred acquisition costs arising from insurance contracts at beginning of period
X instant, debit
Expiry date 2021-01-01 IFRS 4.37 eDisclosure, Expiry date 2021-01-01 IFRS 4.IG39 aExample, Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG23 aExample
Changes in deferred acquisition costs arising from insurance contracts [abstract]
Amounts incurred, deferred acquisition costs arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.IG39 bExample, Expiry date 2021-01-01 IFRS 4.37 eExample
Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Amortisation, deferred acquisition costs arising from insurance contracts
(X) duration, credit
Expiry date 2021-01-01 IFRS 4.37 eExample, Expiry date 2021-01-01 IFRS 4.IG39 cExample
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
(X) duration, credit
Expiry date 2021-01-01 IFRS 4.IG39 dExample, Expiry date 2021-01-01 IFRS 4.37 eExample
Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.IG39 eExample, Expiry date 2021-01-01 IFRS 4.37 eExample
Total increase (decrease) in deferred acquisition costs arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.IG39Example, Expiry date 2021-01-01 IFRS 4.37 eExample
Deferred acquisition costs arising from insurance contracts at end of period
X instant, debit
Expiry date 2021-01-01 IFRS 4.37 eDisclosure, Expiry date 2021-01-01 IFRS 4.IG39 aExample, Expiry date 2021-01-01 IFRS 4.37 bExample, Expiry date 2021-01-01 IFRS 4.IG23 aExample
Reconciliation of changes in reinsurance assets [abstract]
Reinsurance assets at beginning of period
X instant, debit
Expiry date 2021-01-01 IFRS 4.37 eDisclosure
Changes in reinsurance assets [abstract]
Additions other than through business combinations, reinsurance assets
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Acquisitions through business combinations, reinsurance assets
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Increase (decrease) through net exchange differences, reinsurance assets
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Increase (decrease) through adjustments arising from passage of time, reinsurance assets
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Increase (decrease) through other changes, reinsurance assets
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eCommon practice
Total increase (decrease) in reinsurance assets
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 eExample, Expiry date 2021-01-01 IFRS 4.IG37Example
Reinsurance assets at end of period
X instant, debit
Expiry date 2021-01-01 IFRS 4.37 eDisclosure
Disclosure of nature and extent of risks arising from insurance contracts [text block]
text block
Expiry date 2021-01-01 IFRS 4.38Disclosure
Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks
text
Expiry date 2021-01-01 IFRS 4.39 aDisclosure
Disclosure of insurance risk [text block]
text block
Expiry date 2021-01-01 IFRS 4.39 cDisclosure
Disclosure of sensitivity to insurance risk [text block]
text block
Expiry date 2021-01-01 IFRS 4.39 c (i)Disclosure
Sensitivity analysis to insurance risk
text
Expiry date 2021-01-01 IFRS 4.39A aDisclosure
Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect
text
Expiry date 2021-01-01 IFRS 4.39A bDisclosure
Description of concentrations of insurance risk
text
Expiry date 2021-01-01 IFRS 4.39 c (ii)Disclosure
Disclosure of actual claims compared with previous estimates [text block]
text block
Expiry date 2021-01-01 IFRS 4.39 c (iii)Disclosure, Effective 2021-01-01 IFRS 17.130Disclosure
Disclosure of credit risk of insurance contracts [text block]
text block
Expiry date 2021-01-01 IFRS 4.39 dDisclosure
Disclosure of liquidity risk of insurance contracts [text block]
text block
Expiry date 2021-01-01 IFRS 4.39 dDisclosure
Disclosure of market risk of insurance contracts [text block]
text block
Expiry date 2021-01-01 IFRS 4.39 dDisclosure
Information about exposures to market risk arising from embedded derivatives contained in host insurance contract
text
Expiry date 2021-01-01 IFRS 4.39 eDisclosure
Disclosure of types of insurance contracts [text block]
text block
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Disclosure of types of insurance contracts [abstract]
Disclosure of types of insurance contracts [table]
table
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Types of insurance contracts [axis]
axis
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Types of insurance contracts [member]
member [default]
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Life insurance contracts [member]
member
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Non-life insurance contracts [member]
member
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Disclosure of types of insurance contracts [line items]
line items
Income arising from insurance contracts
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure
Expense arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]
text block
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table]
table
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Amounts arising from insurance contracts [axis]
axis
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Net amount arising from insurance contracts [member]
member [default]
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Gross amount arising from insurance contracts [member]
member
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Reinsurer's share of amount arising from insurance contracts [member]
member
Expiry date 2021-01-01 IFRS 4 - DisclosureCommon practice
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
line items
Income arising from insurance contracts
X duration, credit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure
Expense arising from insurance contracts
X duration, debit
Expiry date 2021-01-01 IFRS 4.37 bDisclosure
Presentation of overlay approach [abstract]
Amount reclassified from profit or loss to other comprehensive income applying overlay approach
X duration, debit
Effective on first application of IFRS 9 IFRS 4.35D aDisclosure
Other comprehensive income, net of tax, application of overlay approach [abstract]
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax
X duration, credit
Effective on first application of IFRS 9 IFRS 4.35D bDisclosure
Reclassification adjustments on application of overlay approach, net of tax
(X) duration, debit
Effective on first application of IFRS 9 IFRS 4.35D bDisclosure
Other comprehensive income, net of tax, application of overlay approach
X duration, credit
Effective on first application of IFRS 9 IFRS 4.35D bDisclosure
Other comprehensive income, before tax, application of overlay approach [abstract]
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax
X duration, credit
Effective on first application of IFRS 9 IFRS 4.35D bDisclosure
Reclassification adjustments on application of overlay approach, before tax
(X) duration, debit
Effective on first application of IFRS 9 IFRS 4.35D bDisclosure
Other comprehensive income, before tax, application of overlay approach
X duration, credit
Effective on first application of IFRS 9 IFRS 4.35D bDisclosure
Income tax relating to application of overlay approach in other comprehensive income
X duration, debit
Effective on first application of IFRS 9 IFRS 4.35D bDisclosure
Reserve of overlay approach
X instant, credit
Effective on first application of IFRS 9 IFRS 4.35D bCommon practice
Reserve of overlay approach [member]
member
Effective on first application of IFRS 9 IFRS 4.35D bCommon practice
Disclosures about overlay approach [abstract]
Statement that insurer is applying overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L aDisclosure
Description of basis for designating financial assets for overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L cDisclosure
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
text
Effective on first application of IFRS 9 IFRS 4.39L cDisclosure
Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L dDisclosure
Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L d (i)Disclosure
Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L d (ii)Disclosure
Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (i)Disclosure
Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (ii)Disclosure
Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (iii)Disclosure
Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (iii)Disclosure
Disclosure of financial assets to which overlay approach is applied [text block]
text block
Effective on first application of IFRS 9 IFRS 4.39L bDisclosure
Disclosure of financial assets to which overlay approach is applied [abstract]
Disclosure of financial assets to which overlay approach is applied [table]
table
Effective on first application of IFRS 9 IFRS 4.39L bDisclosure
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Disclosure of financial assets to which overlay approach is applied [line items]
line items
Financial assets to which overlay approach is applied
X instant, debit
Effective on first application of IFRS 9 IFRS 4.39L bDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss [text block]
text block
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss [abstract]
Disclosure of effect of overlay approach reclassification on profit or loss [table]
table
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
Effect of overlay approach reclassification [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
In accordance with IFRS 9 [member]
member [default]
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
Effect of overlay approach reclassification [member]
member
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss [line items]
line items
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Disclosure of information about overlay approach for associates [text block]
text block
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Disclosure of information about overlay approach for associates [abstract]
Disclosure of information about overlay approach for associates [table]
table
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Associates [axis]
axis
IFRS 12.B4 dDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates [member]
member [default]
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 dDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [member]
member
IAS 27.16 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 24.19 dDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial associates [member]
member
IFRS 12.21 c (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about overlay approach for associates [line items]
line items
Statement that insurer is applying overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L aDisclosure
Description of basis for designating financial assets for overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L cDisclosure
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
text
Effective on first application of IFRS 9 IFRS 4.39L cDisclosure
Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L dDisclosure
Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L d (i)Disclosure
Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L d (ii)Disclosure
Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (i)Disclosure
Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (ii)Disclosure
Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (iii)Disclosure
Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (iii)Disclosure
Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Disclosure of financial assets to which overlay approach is applied for associates [text block]
text block
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Disclosure of financial assets to which overlay approach is applied for associates [abstract]
Disclosure of financial assets to which overlay approach is applied for associates [table]
table
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Associates [axis]
axis
IFRS 12.B4 dDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates [member]
member [default]
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 dDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [member]
member
IAS 27.16 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 24.19 dDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial associates [member]
member
IFRS 12.21 c (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Disclosure of financial assets to which overlay approach is applied for associates [line items]
line items
Financial assets to which overlay approach is applied
X instant, debit
Effective on first application of IFRS 9 IFRS 4.39L bDisclosure
Share of financial assets to which overlay approach is applied
X instant, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block]
text block
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]
Disclosure of effect of overlay approach reclassification on profit or loss for associates [table]
table
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Associates [axis]
axis
IFRS 12.B4 dDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates [member]
member [default]
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 dDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [member]
member
IAS 27.16 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 24.19 dDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial associates [member]
member
IFRS 12.21 c (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Effect of overlay approach reclassification [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
In accordance with IFRS 9 [member]
member [default]
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
Effect of overlay approach reclassification [member]
member
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items]
line items
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, IFRS 8.23 gDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
X duration, credit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.B16 cDisclosure, IAS 1.91 aDisclosure
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
Disclosure of information about overlay approach for joint ventures [text block]
text block
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Disclosure of information about overlay approach for joint ventures [abstract]
Disclosure of information about overlay approach for joint ventures [table]
table
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Joint ventures [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39MDisclosure, IFRS 12.B4 bDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures [member]
member [default]
IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
member
IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint ventures [member]
member
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.21 c (i)Disclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about overlay approach for joint ventures [line items]
line items
Statement that insurer is applying overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L aDisclosure
Description of basis for designating financial assets for overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L cDisclosure
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
text
Effective on first application of IFRS 9 IFRS 4.39L cDisclosure
Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach
text
Effective on first application of IFRS 9 IFRS 4.39L dDisclosure
Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L d (i)Disclosure
Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L d (ii)Disclosure
Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (i)Disclosure
Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (ii)Disclosure
Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (iii)Disclosure
Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39L f (iii)Disclosure
Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
X duration, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Disclosure of financial assets to which overlay approach is applied for joint ventures [text block]
text block
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
Disclosure of financial assets to which overlay approach is applied for joint ventures [table]
table
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Joint ventures [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39MDisclosure, IFRS 12.B4 bDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures [member]
member [default]
IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
member
IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint ventures [member]
member
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.21 c (i)Disclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Classes of financial assets [axis]
axis
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Disclosure of financial assets to which overlay approach is applied for joint ventures [line items]
line items
Financial assets to which overlay approach is applied
X instant, debit
Effective on first application of IFRS 9 IFRS 4.39L bDisclosure
Share of financial assets to which overlay approach is applied
X instant, debit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]
text block
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]
table
Effective on first application of IFRS 9 IFRS 4.39MDisclosure
Joint ventures [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39MDisclosure, IFRS 12.B4 bDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures [member]
member [default]
IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
member
IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint ventures [member]
member
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.21 c (i)Disclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Effect of overlay approach reclassification [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
In accordance with IFRS 9 [member]
member [default]
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
Effect of overlay approach reclassification [member]
member
Effective on first application of IFRS 9 IFRS 4.39L eDisclosure
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]
line items
Profit (loss)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, IFRS 8.23 gDisclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
X duration, credit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.B16 cDisclosure, IAS 1.91 aDisclosure
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
Disclosures about temporary exemption from IFRS 9 [abstract]
Statement that insurer is applying temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39CDisclosure
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39CDisclosure
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
text
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
X instant, credit
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Debt instruments issued that are included in insurer's regulatory capital
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C bDisclosure
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (i)Disclosure
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
yyyy-mm-dd
Expiry date 2021-01-01 IFRS 4.39C c (ii)Disclosure
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (iii)Disclosure
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (iii)Disclosure
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D aDisclosure
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
yyyy-mm-dd
Expiry date 2021-01-01 IFRS 4.39D bDisclosure
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D cDisclosure
Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D cDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39E aDisclosure
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39E aDisclosure
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39E bDisclosure
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39E bDisclosure
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4
text
Expiry date 2021-01-01 IFRS 4.39GDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G bDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G bDisclosure
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
text
Expiry date 2021-01-01 IFRS 4.39HDisclosure
Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method
text
Expiry date 2021-01-01 IFRS 4.39IDisclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]
text block
Expiry date 2021-01-01 IFRS 4.39G aDisclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]
table
Expiry date 2021-01-01 IFRS 4.39G aDisclosure
External credit grades [axis]
axis
Effective 2018-01-01 IFRS 7.IG20CExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Entity's total for external credit grades [member]
member [default]
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
External credit grades [member]
member
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Internal credit grades [axis]
axis
Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.35MExample
Entity's total for internal credit grades [member]
member [default]
Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.35MExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample
Internal credit grades [member]
member
Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]
line items
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G aDisclosure
Disclosure of information about temporary exemption from IFRS 9 for associates [text block]
text block
Expiry date 2021-01-01 IFRS 4.39JDisclosure
Disclosure of information about temporary exemption from IFRS 9 for associates [abstract]
Disclosure of information about temporary exemption from IFRS 9 for associates [table]
table
Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [axis]
axis
IFRS 12.B4 dDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates [member]
member [default]
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 dDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [member]
member
IAS 27.16 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 24.19 dDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial associates [member]
member
IFRS 12.21 c (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about temporary exemption from IFRS 9 for associates [line items]
line items
Statement that insurer is applying temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39CDisclosure
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39CDisclosure
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
text
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
X instant, credit
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Debt instruments issued that are included in insurer's regulatory capital
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C bDisclosure
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (i)Disclosure
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
yyyy-mm-dd
Expiry date 2021-01-01 IFRS 4.39C c (ii)Disclosure
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (iii)Disclosure
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (iii)Disclosure
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D aDisclosure
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
yyyy-mm-dd
Expiry date 2021-01-01 IFRS 4.39D bDisclosure
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D cDisclosure
Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D cDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39E aDisclosure
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39E aDisclosure
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39E bDisclosure
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39E bDisclosure
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4
text
Expiry date 2021-01-01 IFRS 4.39GDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G bDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G bDisclosure
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
text
Expiry date 2021-01-01 IFRS 4.39HDisclosure
Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bExample
Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bExample
Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bExample
Share of debt instruments issued that are included in insurer's regulatory capital
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bExample
Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]
text block
Expiry date 2021-01-01 IFRS 4.39JDisclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]
table
Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [axis]
axis
IFRS 12.B4 dDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for associates [member]
member [default]
IAS 27.17 bDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 dDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Associates [member]
member
IAS 27.16 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.17 bDisclosure, IFRS 12.B4 dDisclosure, IAS 24.19 dDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial associates [member]
member
IFRS 12.21 c (ii)Disclosure, Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
External credit grades [axis]
axis
Effective 2018-01-01 IFRS 7.IG20CExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Entity's total for external credit grades [member]
member [default]
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
External credit grades [member]
member
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Internal credit grades [axis]
axis
Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.35MExample
Entity's total for internal credit grades [member]
member [default]
Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.35MExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample
Internal credit grades [member]
member
Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]
line items
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G aDisclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]
text block
Expiry date 2021-01-01 IFRS 4.39JDisclosure
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]
table
Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39MDisclosure, IFRS 12.B4 bDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures [member]
member [default]
IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
member
IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint ventures [member]
member
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.21 c (i)Disclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]
line items
Statement that insurer is applying temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39CDisclosure
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39CDisclosure
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
text
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
X instant, credit
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39C aDisclosure
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Debt instruments issued that are included in insurer's regulatory capital
X instant, credit
Expiry date 2021-01-01 IFRS 4.20E cExample
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C bDisclosure
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (i)Disclosure
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
yyyy-mm-dd
Expiry date 2021-01-01 IFRS 4.39C c (ii)Disclosure
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (iii)Disclosure
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
text
Expiry date 2021-01-01 IFRS 4.39C c (iii)Disclosure
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D aDisclosure
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
yyyy-mm-dd
Expiry date 2021-01-01 IFRS 4.39D bDisclosure
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D cDisclosure
Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
text
Expiry date 2021-01-01 IFRS 4.39D cDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39E aDisclosure
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39E aDisclosure
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39E bDisclosure
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39E bDisclosure
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4
text
Expiry date 2021-01-01 IFRS 4.39GDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G bDisclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G bDisclosure
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
text
Expiry date 2021-01-01 IFRS 4.39HDisclosure
Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bExample
Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bExample
Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bExample
Share of debt instruments issued that are included in insurer's regulatory capital
X instant, credit
Expiry date 2021-01-01 IFRS 4.39J bExample
Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
X duration, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]
text block
Expiry date 2021-01-01 IFRS 4.39JDisclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]
table
Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [axis]
axis
Effective on first application of IFRS 9 IFRS 4.39MDisclosure, IFRS 12.B4 bDisclosure, IAS 27.16 bDisclosure, IAS 27.17 bDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Entity's total for joint ventures [member]
member [default]
IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39MDisclosure, Expiry date 2021-01-01 IFRS 4.39JDisclosure
Joint ventures [member]
member
IAS 27.17 bDisclosure, Effective on first application of IFRS 9 IFRS 4.39M aDisclosure, IAS 27.16 bDisclosure, IFRS 12.B4 bDisclosure, Expiry date 2021-01-01 IFRS 4.39J aDisclosure
Aggregated individually immaterial joint ventures [member]
member
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.21 c (i)Disclosure, Expiry date 2021-01-01 IFRS 4.39J bDisclosure
External credit grades [axis]
axis
Effective 2018-01-01 IFRS 7.IG20CExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Entity's total for external credit grades [member]
member [default]
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
External credit grades [member]
member
Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG24 aExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.IG24 aExample, IFRS 7.35MExample, IFRS 7.IG20CExample
Internal credit grades [axis]
axis
Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.35MExample
Entity's total for internal credit grades [member]
member [default]
Expiry date 2018-01-01 IFRS 7.36 cExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.36 cExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, IFRS 7.35MExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample
Internal credit grades [member]
member
Expiry date 2018-01-01 IFRS 7.36 cExample, Effective 2018-01-01 IFRS 7.IG20CExample, Expiry date 2018-01-01 IFRS 7.IG25 bExample, Effective 2018-01-01 IFRS 7.35MExample, Expiry date 2021-01-01 IFRS 7.IG25 bExample, IFRS 7.IG20CExample, Expiry date 2021-01-01 IFRS 4.39G aDisclosure, Expiry date 2021-01-01 IFRS 7.36 cExample, IFRS 7.35MExample
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]
line items
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39G aDisclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
X instant, debit
Expiry date 2021-01-01 IFRS 4.39J bDisclosure
 [836600] Notes - Insurance contracts (IFRS 17)
Disclosure of insurance contracts [text block]
text block
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 IAS 1.82 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure
Insurance service expenses from insurance contracts issued
(X) duration, debit
Effective 2021-01-01 IFRS 17.80 aDisclosure, Effective 2021-01-01 IAS 1.82 abDisclosure
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 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
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 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Insurance contracts by components [member]
member [default]
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.101Disclosure, 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 17.100 c (ii)Disclosure, Effective 2021-01-01 IFRS 17.101 bDisclosure, Effective 2021-01-01 IFRS 17.107 cDisclosure
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 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
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 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, 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 17.104 aDisclosure, Effective 2021-01-01 IFRS 17.103 b (iv)Disclosure
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 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Insurance contracts by components [axis]
axis
Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Insurance contracts by components [member]
member [default]
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.101Disclosure, 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 17.100 c (ii)Disclosure, Effective 2021-01-01 IFRS 17.101 bDisclosure, Effective 2021-01-01 IFRS 17.107 cDisclosure
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 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
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 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, 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 17.107Disclosure, Effective 2021-01-01 IFRS 17.104 a (iii)Disclosure
Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
X duration, credit
Effective 2021-01-01 IFRS 17.104 aDisclosure, Effective 2021-01-01 IFRS 17.103 b (iv)Disclosure
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 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
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 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, 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 IAS 1.82 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.80 aDisclosure, Effective 2021-01-01 IFRS 17.106Disclosure
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 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Insurance contracts by components [axis]
axis
Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure
Insurance contracts by components [member]
member [default]
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.101Disclosure, 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 17.100 c (ii)Disclosure, Effective 2021-01-01 IFRS 17.101 bDisclosure, Effective 2021-01-01 IFRS 17.107 cDisclosure
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 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
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 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, 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 17.107Disclosure, Effective 2021-01-01 IFRS 17.104 a (iii)Disclosure
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 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Maturity [axis]
axis
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure
Insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.106Disclosure, Effective 2021-01-01 IFRS 17.101Disclosure, Effective 2021-01-01 IFRS 17.100 cDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
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 17.106Disclosure, Effective 2021-01-01 IFRS 17.109Disclosure, 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 8.28 f (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bDisclosure, IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 1.106 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
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
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
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Range [axis]
axis
IFRS 14.33 bDisclosure, IFRS 7.7Common practice, IFRS 13.B6Example, IFRS 13.IE63Example, IFRS 2.45 dDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure
Ranges [member]
member [default]
IFRS 7.7Common practice, IFRS 2.45 dDisclosure, IFRS 13.B6Example, IFRS 14.33 bDisclosure, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure
Bottom of range [member]
member
IFRS 7.7Common practice, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.IE63Example, IFRS 14.33 bDisclosure, IFRS 2.45 dDisclosure, IFRS 13.B6Example
Weighted average [member]
member
IFRS 13.IE63Example, IFRS 14.33 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 13.B6Example, IFRS 7.7Common practice
Top of range [member]
member
IFRS 14.33 bDisclosure, IFRS 13.B6Example, IFRS 7.7Common practice, IFRS 13.IE63Example, Effective 2021-01-01 IFRS 17.120Disclosure, IFRS 2.45 dDisclosure
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 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure
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, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Insurance risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
member
Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
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, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Insurance risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
member
Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
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, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Insurance risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.128 a (i)Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Financial risk [member]
member
Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
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 (ii)Disclosure, Effective 2021-01-01 IFRS 17.128 a (i)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 (ii)Disclosure, 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, 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
Expiry date 2021-01-01 IFRS 4.39 c (iii)Disclosure, Effective 2021-01-01 IFRS 17.130Disclosure
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 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
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
Expiry date 2019-01-01 IAS 17.47 aDisclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.56 aDisclosure, Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.120Disclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, IFRS 7.42E eDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Aggregated time bands [member]
member [default]
Expiry date 2019-01-01 IAS 17.35 aDisclosure, Effective 2018-01-01 IFRS 15.120 b (i)Disclosure, IFRS 7.B11Example, Expiry date 2019-01-01 IAS 17.31 bDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.47 aDisclosure, IAS 1.61Disclosure, Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2018-01-01 IFRS 7.23B aDisclosure, Expiry date 2019-01-01 IAS 17.56 aDisclosure, IFRS 7.B35Example, Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.120Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IFRS 15.120 b (i)Disclosure, IFRS 7.23B aDisclosure
Not later than one year [member]
member
Expiry date 2019-01-01 IAS 17.35 a (i)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.31 b (i)Disclosure, Expiry date 2019-01-01 IAS 17.47 a (i)Disclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2021-01-01 IFRS 17.132 bDisclosure, Expiry date 2019-01-01 IAS 17.56 a (i)Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.61 aDisclosure
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than five years [member]
member
Expiry date 2019-01-01 IAS 17.47 a (iii)Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, Expiry date 2019-01-01 IAS 17.31 b (iii)Disclosure, IFRS 7.B35 gExample, Effective 2019-01-01 IFRS 16.97Disclosure, Expiry date 2019-01-01 IAS 17.56 a (iii)Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, Expiry date 2019-01-01 IAS 17.35 a (iii)Disclosure
Disaggregation of insurance contracts [axis]
axis
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure
Disaggregation of insurance contracts [member]
member [default]
Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
Insurance contracts issued [member]
member
Effective 2021-01-01 IFRS 17.109Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure
Reinsurance contracts held [member]
member
Effective 2021-01-01 IFRS 17.98Disclosure, Effective 2021-01-01 IFRS 17.131 aDisclosure, Effective 2021-01-01 IFRS 17.107Disclosure, Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2021-01-01 IFRS 17.109Disclosure
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
IAS 27.18IDisclosure, IFRS 10.C6BDisclosure, IFRS 11.C12BDisclosure, IAS 16.80ADisclosure, IAS 38.130IDisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Statement that unadjusted comparative information has been prepared on different basis
text
IAS 27.18IDisclosure, IFRS 11.C12BDisclosure, IAS 38.130IDisclosure, IFRS 10.C6BDisclosure, IAS 16.80ADisclosure, Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C13BDisclosure
Explanation of basis of preparation of unadjusted comparative information
text
Effective 2021-01-01 IFRS 17.C27Disclosure, IFRS 11.C12BDisclosure, IAS 27.18IDisclosure, IAS 16.80ADisclosure, IFRS 10.C6BDisclosure, IAS 38.130IDisclosure, 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
Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
Financial assets, class [member]
member [default]
IFRS 7.6Disclosure, Effective on first application of IFRS 9 IFRS 4.39L bDisclosure, Effective 2021-01-01 IFRS 17.C32Disclosure, IFRS 7.42IDisclosure, Effective 2019-01-01 IFRS 9.7.2.34Disclosure
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
 [838000] Notes - Earnings per share
Disclosure of earnings per share [text block]
text block
IAS 33 - DisclosureDisclosure
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
Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity
X duration, credit
IAS 33.70 aDisclosure
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity
X duration, credit
IAS 33.70 aDisclosure
Profit (loss), attributable to ordinary equity holders of parent entity
X duration, credit
IAS 33.70 aDisclosure
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects
X duration, credit
IAS 33.70 aDisclosure
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects
X duration, credit
IAS 33.70 aDisclosure
Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects
X duration, credit
IAS 33.70 aDisclosure
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Weighted average number of ordinary shares outstanding
shares
IAS 33.70 bDisclosure
Adjusted weighted average number of ordinary shares outstanding
shares
IAS 33.70 bDisclosure
Increase (decrease) in number of ordinary shares issued
shares
IAS 1.112 cCommon practice
Explanation of adjustments of numerator to calculate basic earnings per share
text
IAS 33.70 aDisclosure
Adjustment to profit (loss) for preference share dividends
X duration, debit
IAS 33 - Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example)Example, IAS 33.70 aExample
Explanation of adjustments of numerator to calculate diluted earnings per share
text
IAS 33.70 aDisclosure
Explanation of adjustments between denominators used to calculate basic and diluted earnings per share
text
IAS 33.70 bDisclosure
Dilutive effect of convertible instruments on number of ordinary shares
shares
IAS 33.70 bCommon practice
Dilutive effect of share options on number of ordinary shares
shares
IAS 33.70 bCommon practice
Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
text
IAS 33.70 cDisclosure
Description of transactions after reporting period that significantly change number of ordinary shares outstanding
text
IAS 33.70 dDisclosure
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding
text
IAS 33.70 dDisclosure
 [842000] Notes - Effects of changes in foreign exchange rates
Disclosure of effect of changes in foreign exchange rates [text block]
text block
IAS 21 - DisclosureDisclosure
Description of functional currency
text
IAS 21.53Disclosure, IAS 21.57 cDisclosure
Description of presentation currency
text
IAS 1.51 dDisclosure, IAS 21.53Disclosure
Description of reason why presentation currency is different from functional currency
text
IAS 21.53Disclosure
Description of reason for change in functional currency
text
IAS 21.54Disclosure
Description of currency in which supplementary information is displayed
text
IAS 21.57 bDisclosure
Description of methods of translation used to determine supplementary information
text
IAS 21.57 cDisclosure
Foreign exchange gain (loss)
X duration, credit
IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample, IAS 21.52 aDisclosure
Net foreign exchange gain
X duration, credit
IAS 21.52 aCommon practice
Net foreign exchange loss
X duration, debit
IAS 21.52 aCommon practice
Reserve of exchange differences on translation
X instant, credit
IAS 21.52 bDisclosure
Foreign exchange rates [abstract]
Closing foreign exchange rate
X.XX
IAS 1.112 cCommon practice
Average foreign exchange rate
X.XX
IAS 1.112 cCommon practice
 [851100] Notes - Cash flow statement
Disclosure of cash flow statement [text block]
text block
IAS 7 - Presentation of a statement of cash flowsDisclosure
Consideration paid (received)
X duration, credit
IAS 7.40 aDisclosure
Portion of consideration paid (received) consisting of cash and cash equivalents
X duration, credit
IAS 7.40 bDisclosure
Cash and cash equivalents in subsidiary or businesses acquired or disposed
X duration, debit
IAS 7.40 cDisclosure
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed
X duration, debit
IAS 7.40 dDisclosure
Liabilities in subsidiary or businesses acquired or disposed
X duration, credit
IAS 7.40 dDisclosure
Description of accounting policy for determining components of cash and cash equivalents [text block]
text block
IAS 7.46Disclosure
Cash and cash equivalents if different from statement of financial position [abstract]
Cash and cash equivalents
X instant, debit
IAS 1.54 iDisclosure, IFRS 12.B13 aDisclosure, IAS 7.45Disclosure
Bank overdrafts
(X) instant, credit
IAS 7.45Common practice
Cash and cash equivalents classified as part of disposal group held for sale
X instant, debit
IAS 7.45Common practice
Other differences to cash and cash equivalents in statement of cash flows
(X) instant, credit
IAS 7.45Common practice
Total cash and cash equivalents if different from statement of financial position
X instant, debit
IAS 7.45Common practice
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
text
IAS 7.43Disclosure
Description of acquisition of assets by assuming directly related liabilities or means of finance lease
text
Expiry date 2019-01-01 IAS 7.44 aExample
Description of acquisition of assets by assuming directly related liabilities or by means of lease
text
Effective 2019-01-01 IAS 7.44 aExample
Description of acquisition of entity by means of equity issue
text
IAS 7.44 bExample
Description of conversion of debt to equity
text
IAS 7.44 cExample
Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]
text block
IAS 7.44ADisclosure
Disclosure of reconciliation of liabilities arising from financing activities [text block]
text block
IAS 7.44DExample
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Disclosure of reconciliation of liabilities arising from financing activities [table]
table
IAS 7.44DExample
Liabilities arising from financing activities [axis]
axis
IAS 7.44DExample
Liabilities arising from financing activities [member]
member [default]
IAS 7.44DExample
Long-term borrowings [member]
member
IAS 7.44CExample, IAS 7 - C Reconciliation of liabilities arising from financing activitiesExample
Short-term borrowings [member]
member
IAS 7 - C Reconciliation of liabilities arising from financing activitiesExample, IAS 7.44CExample
Lease liabilities [member]
member
IAS 7 - C Reconciliation of liabilities arising from financing activitiesExample, IAS 7.44CExample
Assets held to hedge liabilities arising from financing activities [member]
member
IAS 7.44CExample, IAS 7 - C Reconciliation of liabilities arising from financing activitiesExample
Disclosure of reconciliation of liabilities arising from financing activities [line items]
line items
Liabilities arising from financing activities at beginning of period
X instant, credit
IAS 7.44DExample
Changes in liabilities arising from financing activities [abstract]
Increase (decrease) through financing cash flows, liabilities arising from financing activities
X duration, credit
IAS 7.44B aDisclosure
Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities
X duration, credit
IAS 7.44B bDisclosure
Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities
X duration, credit
IAS 7.44B cDisclosure
Increase (decrease) through changes in fair values, liabilities arising from financing activities
X duration, credit
IAS 7.44B dDisclosure
Increase through new leases, liabilities arising from financing activities
X duration, credit
IAS 7.44BExample, IAS 7 - A Statement of cash flows for an entity other than a financial institutionExample
Increase (decrease) through other changes, liabilities arising from financing activities
X duration, credit
IAS 7.44B eDisclosure
Total increase (decrease) in liabilities arising from financing activities
X duration, credit
IAS 7.44BDisclosure
Liabilities arising from financing activities at end of period
X instant, credit
IAS 7.44DExample
Cash and cash equivalents held by entity unavailable for use by group
X instant, debit
IAS 7.48Disclosure
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group
text
IAS 7.48Disclosure
Disclosure of additional information about understanding financial position and liquidity of entity [text block]
text block
IAS 7.50Example
Undrawn borrowing facilities
X instant, credit
IAS 7.50 aExample
Cash flows from (used in) increases in operating capacity
X duration, debit
IAS 7.50 cExample
Cash flows from (used in) maintaining operating capacity
X duration, debit
IAS 7.50 cExample
Income taxes paid (refund) [abstract]
Income taxes paid (refund), classified as operating activities
X duration, credit
IAS 7.35Disclosure, IAS 7.14 fExample
Income taxes paid (refund), classified as investing activities
X duration, credit
IAS 7.14 fExample, IAS 7.35Disclosure
Income taxes paid (refund), classified as financing activities
X duration, credit
IAS 7.14 fExample, IAS 7.35Disclosure
Total income taxes paid (refund)
X duration, credit
IAS 7.35Disclosure
 [861000] Notes - Analysis of other comprehensive income by item
Disclosure of analysis of other comprehensive income by item [text block]
text block
IAS 1.106ADisclosure
Disclosure of analysis of other comprehensive income by item [abstract]
Disclosure of analysis of other comprehensive income by item [table]
table
IAS 1.106ADisclosure
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 1.108Example, IAS 21.52 bDisclosure
Reserve of cash flow hedges [member]
member
IAS 1.108Example, Effective 2018-01-01 IFRS 9.6.5.11Disclosure, 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 IFRS 9.6.5.15Disclosure, Effective 2018-01-01 IAS 1.108Example, 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, IAS 1.108Example, IFRS 9.6.5.16Disclosure
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 5.38Disclosure, IFRS 5 - Example 12Example
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
Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.IG58Disclosure
Reserve for equalisation [member]
member
Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.IG58Disclosure
Reserve of discretionary participation features [member]
member
Expiry date 2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.34 bDisclosure
Retained earnings [member]
member
IAS 1.106Disclosure, IAS 1.108Example
Non-controlling interests [member]
member
IAS 1.106Disclosure
Types of risks [axis]
axis
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.33Disclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7.21CDisclosure
Risks [member]
member [default]
Effective 2018-01-01 IFRS 7.21CDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 aDisclosure, IFRS 7.34Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.33Disclosure, IFRS 7.21CDisclosure
Credit risk [member]
member
Effective 2021-01-01 IFRS 17.125Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.124Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Liquidity risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7.32Example, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Market risk [member]
member
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, IFRS 7.32Example
Currency risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.124Disclosure
Interest rate risk [member]
member
Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.127Disclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure
Other price risk [member]
member
Effective 2021-01-01 IFRS 17.128 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.124Disclosure, IFRS 7 - Defined termsDisclosure, Effective 2021-01-01 IFRS 17.125Disclosure, Effective 2021-01-01 IFRS 17.127Disclosure
Equity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Commodity price risk [member]
member
IFRS 7.IG32Example, IFRS 7.40 aExample
Prepayment risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Residual value risk [member]
member
IFRS 7.40 aExample, IFRS 7.IG32Example
Disclosure of analysis of other comprehensive income by item [line items]
line items
Other comprehensive income, net of tax, exchange differences on translation
X duration, credit
IAS 1.7Disclosure, IAS 1.91 aDisclosure
Other comprehensive income, net of tax, available-for-sale financial assets
X duration, credit
Expiry date 2018-01-01 IAS 1.91 aDisclosure, Expiry date 2018-01-01 IAS 1.7Disclosure, Expiry date 2021-01-01 IAS 1.7Disclosure, Expiry date 2021-01-01 IAS 1.91 aDisclosure
Other comprehensive income, net of tax, cash flow hedges
X duration, credit
IAS 1.91 aDisclosure, IAS 1.7Disclosure
Gains (losses) on cash flow hedges, net of tax
X duration, credit
IAS 1.91 aDisclosure, Effective 2018-01-01 IFRS 7.24C b (i)Disclosure, Expiry date 2018-01-01 IFRS 7.23 cDisclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, Expiry date 2021-01-01 IFRS 7.23 cDisclosure, IFRS 7.24C b (i)Disclosure, IFRS 7.24E aDisclosure
Reclassification adjustments on cash flow hedges, net of tax
X duration, debit
Expiry date 2018-01-01 IFRS 7.23 dDisclosure, IAS 1.92Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, Expiry date 2021-01-01 IFRS 7.23 dDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax
X duration, debit
Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax
X duration, debit
Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, Effective 2018-01-01 IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure, IFRS 7.24E aDisclosure
Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax
X duration, debit
Effective 2018-01-01 IFRS 7.24E aDisclosure, IFRS 7.24E aDisclosure
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
Gains (losses) on hedges of net investments in foreign operations, net of tax
X duration, credit
Effective 2018-01-01 IFRS 7.24E aDisclosure, IAS 1.91 aDisclosure, Effective 2018-01-01 IFRS 9.6.5.13 aDisclosure, Effective 2018-01-01 IFRS 7.24C b (i)Disclosure, IAS 39.102 aDisclosure, IFRS 9.6.5.13 aDisclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (i)Disclosure
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 7.24E aDisclosure, IAS 1.92Disclosure, IAS 39.102Disclosure, Effective 2018-01-01 IFRS 7.24C b (iv)Disclosure, IFRS 7.24E aDisclosure, IFRS 7.24C b (iv)Disclosure, IFRS 9.6.5.14Disclosure
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 1.91 aDisclosure, Effective 2018-01-01 IAS 1.7Disclosure, IAS 1.91 aDisclosure, IAS 1.7Disclosure
Other comprehensive income, net of tax, change in value of time value of options
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, change in value of time value of options that hedge transaction related hedged items
X duration, credit
Effective 2018-01-01 IFRS 7.24E bDisclosure, IFRS 7.24E bDisclosure
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items
X duration, credit
Effective 2018-01-01 IFRS 7.24E bDisclosure, IFRS 7.24E bDisclosure
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 1.91 aDisclosure, IAS 1.7Disclosure
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items
X duration, credit
Effective 2018-01-01 IFRS 7.24E cDisclosure, IFRS 7.24E cDisclosure
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items
X duration, credit
Effective 2018-01-01 IFRS 7.24E cDisclosure, IFRS 7.24E cDisclosure
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
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items
X duration, credit
Effective 2018-01-01 IFRS 7.24E cDisclosure, IFRS 7.24E cDisclosure
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items
X duration, credit
Effective 2018-01-01 IFRS 7.24E cDisclosure, IFRS 7.24E cDisclosure
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
Other comprehensive income, net of tax, gains (losses) from 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, 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 1.7Disclosure, IAS 1.91 aDisclosure
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability
X duration, credit
Effective 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 be reclassified to profit or loss
X duration, credit
Effective 2021-01-01 IAS 1.91 aDisclosure, Effective 2021-01-01 IAS 1.7Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure
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 IAS 1.91 aDisclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.7Disclosure
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 1.7Disclosure, Effective 2021-01-01 IFRS 17.90Disclosure, Effective 2021-01-01 IAS 1.91 aDisclosure, Effective 2021-01-01 IFRS 17.82Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
X duration, credit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 12.B16 cDisclosure, IAS 1.91 aDisclosure
 [861200] Notes - Share capital, reserves and other equity interest
Disclosure of share capital, reserves and other equity interest [text block]
text block
IAS 1.79Disclosure
Disclosure of classes of share capital [text block]
text block
IAS 1.79 aDisclosure
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [table]
table
IAS 1.79 aDisclosure
Classes of share capital [axis]
axis
IAS 1.79 aDisclosure
Share capital [member]
member [default]
IAS 1.79 aDisclosure
Ordinary shares [member]
member
IAS 33.66Disclosure, IAS 1.79 aCommon practice
Preference shares [member]
member
IAS 1.79 aCommon practice
Disclosure of classes of share capital [line items]
line items
Number of shares authorised
shares
IAS 1.79 a (i)Disclosure
Number of shares issued [abstract]
Number of shares issued and fully paid
shares
IAS 1.79 a (ii)Disclosure
Number of shares issued but not fully paid
shares
IAS 1.79 a (ii)Disclosure
Total number of shares issued
shares
IAS 1.106 dCommon practice
Par value per share
X.XX
IAS 1.79 a (iii)Disclosure
Explanation of fact that shares have no par value
text
IAS 1.79 a (iii)Disclosure
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period
shares
IAS 1.79 a (iv)Disclosure
Changes in number of shares outstanding [abstract]
Total increase (decrease) in number of shares outstanding
shares
IAS 1.79 a (iv)Disclosure
Number of shares outstanding at end of period
shares
IAS 1.79 a (iv)Disclosure
Rights, preferences and restrictions attaching to class of share capital
text
IAS 1.79 a (v)Disclosure
Number of shares in entity held by entity or by its subsidiaries or associates
shares
IAS 1.79 a (vi)Disclosure
Number of shares reserved for issue under options and contracts for sale of shares
shares
IAS 1.79 a (vii)Disclosure
Description of terms of shares reserved for issue under options and contracts for sale of shares
text
IAS 1.79 a (vii)Disclosure
Disclosure of reserves within equity [text block]
text block
IAS 1.79 bDisclosure
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [table]
table
IAS 1.79 bDisclosure
Reserves within equity [axis]
axis
IAS 1.79 bDisclosure
Other reserves [member]
member [default]
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 1.108Example, IAS 21.52 bDisclosure
Reserve of cash flow hedges [member]
member
IAS 1.108Example, Effective 2018-01-01 IFRS 9.6.5.11Disclosure, 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 IFRS 9.6.5.15Disclosure, Effective 2018-01-01 IAS 1.108Example, 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, IAS 1.108Example, IFRS 9.6.5.16Disclosure
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 5.38Disclosure, IFRS 5 - Example 12Example
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
Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.IG58Disclosure
Reserve for equalisation [member]
member
Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.IG58Disclosure
Reserve of discretionary participation features [member]
member
Expiry date 2021-01-01 IFRS 4.IG22 fDisclosure, Expiry date 2021-01-01 IAS 1.108Example, Expiry date 2021-01-01 IFRS 4.34 bDisclosure
Disclosure of reserves within equity [line items]
line items
Description of nature and purpose of reserves within equity
text
IAS 1.79 bDisclosure
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
text
IAS 1.80Disclosure
Summary quantitative data about puttable financial instruments classified as equity instruments
text
IAS 1.136A aDisclosure
Information about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instruments
text
IAS 1.136A bDisclosure
Expected cash outflow on redemption or repurchase of puttable financial instruments
X duration, credit
IAS 1.136A cDisclosure
Information about how expected cash outflow on redemption or repurchase was determined
text
IAS 1.136A dDisclosure
 [868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
Disclosure of interest in funds [text block]
text block
IFRIC 5 - ConsensusDisclosure
Description of nature of interest in funds
text
IFRIC 5.11Disclosure
Description of restrictions on access to assets in funds
text
IFRIC 5.11Disclosure
 [868500] Notes - Members' shares in co-operative entities and similar instruments
Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]
text block
IFRIC 2 - DisclosureDisclosure
Transfer between financial liabilities and equity attributable to change in redemption prohibition
X duration
IFRIC 2.13Disclosure
Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition
text
IFRIC 2.13Disclosure
 [871100] Notes - Operating segments
Disclosure of entity's operating segments [text block]
text block
IFRS 8 - DisclosureDisclosure
Description of factors used to identify entity's reportable segments
text
IFRS 8.22 aDisclosure
Description of judgements made by management in applying aggregation criteria for operating segments
text
IFRS 8.22 aaDisclosure
Description of types of products and services from which each reportable segment derives its revenues
text
IFRS 8.22 bDisclosure
Description of sources of revenue for all other segments
text
IFRS 8.16Disclosure
Description of basis of accounting for transactions between reportable segments
text
IFRS 8.27 aDisclosure
Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations
text
IFRS 8.27 bDisclosure
Description of nature of differences between measurements of reportable segments' assets and entity's assets
text
IFRS 8.27 cDisclosure
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities
text
IFRS 8.27 dDisclosure
Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss
text
IFRS 8.27 eDisclosure
Description of nature and effect of any asymmetrical allocations to reportable segments
text
IFRS 8.27 fDisclosure
Disclosure of operating segments [text block]
text block
IFRS 8.23Disclosure
Disclosure of operating segments [abstract]
Disclosure of operating segments [table]
table
IFRS 8.23Disclosure
Segment consolidation items [axis]
axis
IFRS 8.23Disclosure
Entity's total for segment consolidation items [member]
member [default]
IFRS 8.28Disclosure
Operating segments [member]
member
IFRS 8.28Disclosure
Material reconciling items [member]
member
IFRS 8.28Disclosure
Elimination of intersegment amounts [member]
member
IFRS 8.28Example, IFRS 8.IG4Example
Unallocated amounts [member]
member
IFRS 8.IG4Example, IFRS 8.28Example
Segments [axis]
axis
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Segments [member]
member [default]
Effective 2021-01-01 IFRS 17.96 cExample, IFRS 8.28Disclosure, IAS 36.130 d (ii)Disclosure, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
Reportable segments [member]
member
IFRS 8.23Disclosure, Effective 2021-01-01 IFRS 17.96 cExample, Effective 2018-01-01 IFRS 15.115Disclosure, IAS 19.138 dExample, IFRS 15.115Disclosure
All other segments [member]
member
Effective 2018-01-01 IFRS 15.115Disclosure, IFRS 8.16Disclosure, IFRS 15.115Disclosure
Disclosure of operating segments [line items]
line items
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
Interest income
X duration, credit
Expiry date 2018-01-01 IAS 18.35 b (iii)Disclosure, IAS 1.112 cCommon practice, IFRS 8.28 eDisclosure, IFRS 8.23 cDisclosure, IFRS 12.B13 eDisclosure
Interest expense
X duration, debit
IFRS 8.28 eDisclosure, IFRS 12.B13 fDisclosure, IFRS 8.23 dDisclosure
Interest income (expense)
X duration, credit
IFRS 8.28 eDisclosure, IFRS 8.23Disclosure, IAS 1.85Common practice
Depreciation and amortisation expense
X duration, debit
IFRS 8.28 eDisclosure, IAS 1.99Disclosure, IAS 1.104Disclosure, IAS 1.102Example, IFRS 8.23 eDisclosure, IFRS 12.B13 dDisclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
X duration, credit
Effective on first application of IFRS 9 IFRS 4.39M bDisclosure, IFRS 8.28 eDisclosure, IAS 1.82 cDisclosure, IFRS 8.23 gDisclosure
Tax expense (income), continuing operationsTax expense (income)
X duration, debit
IAS 26.35 b (viii)Disclosure, IAS 12.81 c (i)Disclosure, IAS 12.81 c (ii)Disclosure, IFRS 12.B13 gDisclosure, IAS 12.79Disclosure, IAS 1.82 dDisclosure, IFRS 8.23 hDisclosure
Other material non-cash items
X duration, debit
IFRS 8.23 iDisclosure, IFRS 8.28 eDisclosure
Profit (loss) before tax
X duration, credit
IAS 1.103Example, IFRS 8.23Example, IAS 1.102Example, IFRS 8.28 bExample, IFRS 5.33 b (i)Disclosure
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)
X duration, credit
IAS 7.18 bDisclosure, IFRS 1.32 a (ii)Disclosure, Effective 2021-01-01 IFRS 17.113 bExample, IFRS 8.28 bDisclosure, IFRS 8.23Disclosure, Effective on first application of IFRS 9 IFRS 4.39L eExample, IFRS 1.24 bDisclosure, IAS 1.81A aDisclosure, IFRS 12.B10 bExample, IAS 1.106 d (i)Disclosure
Assets
X instant, debit
IFRS 13.93 aDisclosure, IFRS 8.28 cDisclosure, IFRS 13.93 eDisclosure, IFRS 13.93 bDisclosure, IFRS 8.23Disclosure, IAS 1.55Disclosure
Investments accounted for using equity method
X instant, debit
IFRS 12.B16Disclosure, IAS 1.54 eDisclosure, IFRS 8.24 aDisclosure
Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts
X duration, debit
IFRS 8.24 bDisclosure, IFRS 8.28 eDisclosure
Liabilities
X instant, credit
IAS 1.55Disclosure, IFRS 13.93 eDisclosure, IFRS 8.28 dDisclosure, IFRS 13.93 bDisclosure, IFRS 13.93 aDisclosure, IFRS 8.23Disclosure
Impairment loss recognised in profit or loss
X duration, debit
IAS 36.129 aDisclosure, IAS 36.126 aDisclosure
Reversal of impairment loss recognised in profit or loss
X duration, credit
IAS 36.129 bDisclosure, IAS 36.126 bDisclosure
Impairment loss recognised in other comprehensive income
X duration, debit
IAS 36.129 aDisclosure, IAS 36.126 cDisclosure
Reversal of impairment loss recognised in other comprehensive income
X duration, credit
IAS 36.129 bDisclosure, IAS 36.126 dDisclosure
Net cash flows from (used in) operating activities
X duration
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Net cash flows from (used in) investing activities
X duration, debit
IAS 7.10Disclosure, IAS 7.50 dDisclosure
Net cash flows from (used in) financing activities
X duration, debit
IAS 7.50 dDisclosure, IAS 7.10Disclosure
Description of material reconciling items
text
IFRS 8.28Disclosure
Disclosure of products and services [text block]
text block
IFRS 8.32Disclosure
Disclosure of products and services [abstract]
Disclosure of products and services [table]
table
IFRS 8.32Disclosure
Products and services [axis]
axis
IFRS 8.32Disclosure, Effective 2018-01-01 IFRS 15.B89 aExample, IFRS 15.B89 aExample
Products and services [member]
member [default]
IFRS 8.32Disclosure, Effective 2018-01-01 IFRS 15.B89 aExample, IFRS 15.B89 aExample
Disclosure of products and services [line items]
line items
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
Disclosure of geographical areas [text block]
text block
IFRS 8.33Disclosure
Disclosure of geographical areas [abstract]
Disclosure of geographical areas [table]
table
IFRS 8.33Disclosure
Geographical areas [axis]
axis
Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, Effective 2018-01-01 IFRS 15.B89 bExample, IFRS 15.B89 bExample, IAS 19.138 aExample
Geographical areas [member]
member [default]
Effective 2018-01-01 IFRS 15.B89 bExample, Effective 2021-01-01 IFRS 17.96 bExample, IFRS 8.33Disclosure, IFRS 15.B89 bExample, IAS 19.138 aExample
Country of domicile [member]
member
IFRS 8.33 aDisclosure, IFRS 8.33 bDisclosure
Foreign countries [member]
member
IFRS 8.33 aDisclosure, IFRS 8.33 bDisclosure
Disclosure of geographical areas [line items]
line items
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts
X instant, debit
IFRS 8.33 bDisclosure
Disclosure of major customers [text block]
text block
IFRS 8.34Disclosure
Disclosure of major customers [abstract]
Disclosure of major customers [table]
table
IFRS 8.34Disclosure
Major customers [axis]
axis
IFRS 8.34Disclosure
Customers [member]
member [default]
IFRS 8.34Disclosure
Government [member]
member
IFRS 8.34Disclosure
Disclosure of major customers [line items]
line items
Revenue
X duration, credit
Expiry date 2018-01-01 IAS 18.35 bDisclosure, IFRS 12.B10 bExample, IFRS 8.32Disclosure, IFRS 8.28 aDisclosure, IFRS 8.34Disclosure, IFRS 8.23 aDisclosure, IAS 1.102Example, IAS 1.82 aDisclosure, IFRS 8.33 aDisclosure, IAS 1.103Example, IFRS 12.B12 b (v)Disclosure, IFRS 5.33 b (i)Disclosure
Percentage of entity's revenue
X.XX
IFRS 8.34Common practice
Information about major customers
text
IFRS 8.34Disclosure
Description of basis for attributing revenues from external customers to individual countries
text
IFRS 8.33 aDisclosure
Explanation of interest income reported net of interest expense
text
IFRS 8.23Disclosure
Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported
text
IFRS 8.32Disclosure, IFRS 8.33Disclosure
 [880000] Notes - Additional information
Disclosure of additional information [text block]
text block
IAS 1.112 cDisclosure
Capital commitments [abstract]
Contractual capital commitments
X instant, credit
IAS 1.112 cCommon practice
Authorised capital commitments but not contracted for
X instant, credit
IAS 1.112 cCommon practice
Total capital commitments
X instant, credit
IAS 1.112 cCommon practice
Auditor's remuneration [abstract]
Auditor's remuneration for audit services
X duration, debit
IAS 1.112 cCommon practice
Auditor's remuneration for tax services
X duration, debit
IAS 1.112 cCommon practice
Auditor's remuneration for other services
X duration, debit
IAS 1.112 cCommon practice
Total auditor's remuneration
X duration, debit
IAS 1.112 cCommon practice
Number and average number of employees [abstract]
Number of employees
X.XX
IAS 1.112 cCommon practice
Average number of employees
X.XX
IAS 1.112 cCommon practice
Miscellaneous time bands [abstract]
On demand [member]
member
IAS 1.112 cCommon practice
Later than one month and not later than two months [member]
member
IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.35NExample, Effective 2018-01-01 IFRS 7.IG20DExample, Expiry date 2018-01-01 IFRS 7.37Common practice, IFRS 7.IG20DExample, IFRS 7.35NExample, Expiry date 2021-01-01 IFRS 7.37Common practice
Later than one month and not later than six months [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than two months and not later than three months [member]
member
IAS 1.112 cCommon practice, Effective 2018-01-01 IFRS 7.IG20DExample, Expiry date 2018-01-01 IFRS 7.37Common practice, Effective 2018-01-01 IFRS 7.35NExample, IFRS 7.IG20DExample, Expiry date 2021-01-01 IFRS 7.37Common practice, IFRS 7.35NExample
Later than three months and not later than four months [member]
member
IAS 1.112 cCommon practice
Later than four months [member]
member
IAS 1.112 cCommon practice
Later than six months [member]
member
IAS 1.112 cCommon practice
Later than one year and not later than two years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 7.IG31AExample
Later than two years and not later than three years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, Effective 2019-01-01 IFRS 16.97Disclosure, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.94Disclosure
Later than three years and not later than four years [member]
member
Effective 2019-01-01 IFRS 16.97Disclosure, Effective 2019-01-01 IFRS 16.94Disclosure, IAS 1.112 cCommon practice, Effective 2021-01-01 IFRS 17.132 bDisclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample
Later than four years and not later than five years [member]
member
Effective 2021-01-01 IFRS 17.132 bDisclosure, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice, Effective 2019-01-01 IFRS 16.97Disclosure, IFRS 7.B11Example, Effective 2019-01-01 IFRS 16.94Disclosure
Later than two years and not later than five years [member]
member
IAS 1.112 cCommon practice
Later than five years and not later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
Later than three years [member]
member
Effective 2019-01-01 IFRS 7.IG31AExample, IFRS 7.B11Example
Later than ten years [member]
member
IFRS 7.B11Example, Effective 2019-01-01 IFRS 7.IG31AExample, IAS 1.112 cCommon practice
 [901000] Axis - Retrospective application and retrospective restatement
Retrospective application and retrospective restatement [axis]
axis
IAS 1.106 bDisclosure, IAS 8.49 b (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure
Currently stated [member]
member [default]
IAS 8.28 f (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bDisclosure, IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 1.106 bDisclosure
Previously stated [member]
member
IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.28 f (i)Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
member
IAS 8.49 b (i)Disclosure, IAS 8.29 c (i)Disclosure, IAS 1.106 bDisclosure, IAS 8.28 f (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 application of IFRS 15 [member]
member
Effective 2018-01-01 IFRS 15.C8 aDisclosure, IFRS 15.C8 aDisclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
member
IAS 8.29 c (i)Disclosure, IAS 8.29 dDisclosure
Increase (decrease) due to corrections of prior period errors [member]
member
IAS 8.49 cDisclosure, IAS 8.49 b (i)Disclosure
 [901100] Axis - Departure from requirement of IFRS
Departure from requirement of IFRS [axis]
axis
IAS 1.20 dDisclosure
Currently stated [member]
member [default]
IAS 8.28 f (i)Disclosure, Effective 2021-01-01 IFRS 17.113 bDisclosure, IAS 1.20 dCommon practice, IAS 8.29 c (i)Disclosure, IAS 8.49 b (i)Disclosure, IAS 1.106 bDisclosure
Reported if in compliance with requirement of IFRS [member]
member
IAS 1.20 dCommon practice
Increase (decrease) due to departure from requirement of IFRS [member]
member
IAS 1.20 dDisclosure
 [901500] Axis - Creation date
Creation date [axis]
axis
IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure, IAS 8.49 b (i)Disclosure
Default financial statements date [member]
member [default]
IAS 8.29 c (i)Disclosure, IAS 8.28 f (i)Disclosure, IAS 8.49 b (i)Disclosure
 [903000] Axis - Continuing and discontinued operations
Continuing and discontinued operations [axis]
axis
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
Continuing operations [member]
member member [default]
IFRS 5 - Presentation and disclosureDisclosure
 [904000] Axis - Assets and liabilities classified as held for sale
Assets and liabilities classified as held for sale [axis]
axis
IFRS 5.38Disclosure
Assets and liabilities not classified as held for sale [member]
member [default]
IFRS 5.38Disclosure
Assets and liabilities classified as held for sale [member]
member
IFRS 5.38Disclosure
Non-current assets held for sale [member]
member
IFRS 13.IE60Example, IFRS 5.38Common practice, IFRS 13.94Example
Disposal groups classified as held for sale [member]
member
IFRS 5 - Presentation and disclosureDisclosure, IFRS 5.38Common practice
 [913000] Axis - Consolidated and separate financial statements
Consolidated and separate financial statements [axis]
axis
IAS 27.4Disclosure
Consolidated [member]
member [default]
IAS 27.4Disclosure
Separate [member]
member
IAS 27.4Disclosure

Technical information

Namespace mapping

 
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http://xbrl.ifrs.org/role/ifrs/rol_ifrs_15_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_15_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_16_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_16_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_17_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_17_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_1_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_1_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_2_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_2_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_3_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_3_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_4_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_4_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_5_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_5_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_6_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_6_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_7_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_ifrs_8_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_ifrs_8_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_sic_27_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_sic_27_2018-03-16
http://xbrl.ifrs.org/role/ifrs/rol_sic_29_2018-01-11 http://xbrl.ifrs.org/role/ifrs/rol_sic_29_2018-03-16
http://xbrl.ifrs.org/taxonomy/2018-01-11/ifrs-full http://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs-full
http://xbrl.ifrs.org/taxonomy/2018-01-11/ifrs/full_ifrs_entry_point http://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs/full_ifrs_entry_point

Role mapping

 
from role
to role
http://xbrl.ifrs.org/role/ifrs/ias_10_2018-01-11_role-815000 http://xbrl.ifrs.org/role/ifrs/ias_10_2018-03-16_role-815000
http://xbrl.ifrs.org/role/ifrs/ias_11_2018-01-11_role-831710
http://xbrl.ifrs.org/role/ifrs/ias_12_2018-01-11_role-835110 http://xbrl.ifrs.org/role/ifrs/ias_12_2018-03-16_role-835110
http://xbrl.ifrs.org/role/ifrs/ias_12_2018-01-11_role-835110a http://xbrl.ifrs.org/role/ifrs/ias_12_2018-03-16_role-835110a
http://xbrl.ifrs.org/role/ifrs/ias_12_2018-01-11_role-835110b http://xbrl.ifrs.org/role/ifrs/ias_12_2018-03-16_role-835110b
http://xbrl.ifrs.org/role/ifrs/ias_16_2018-01-11_role-822100 http://xbrl.ifrs.org/role/ifrs/ias_16_2018-03-16_role-822100
http://xbrl.ifrs.org/role/ifrs/ias_17_2018-01-11_role-832600 http://xbrl.ifrs.org/role/ifrs/ias_17_2018-03-16_role-832600
http://xbrl.ifrs.org/role/ifrs/ias_17_2018-01-11_role-832600a http://xbrl.ifrs.org/role/ifrs/ias_17_2018-03-16_role-832600a
http://xbrl.ifrs.org/role/ifrs/ias_17_2018-01-11_role-832600b http://xbrl.ifrs.org/role/ifrs/ias_17_2018-03-16_role-832600b
http://xbrl.ifrs.org/role/ifrs/ias_17_2018-01-11_role-832600c http://xbrl.ifrs.org/role/ifrs/ias_17_2018-03-16_role-832600c
http://xbrl.ifrs.org/role/ifrs/ias_18_2018-01-11_role-831110
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480 http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480a http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480a
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480b http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480b
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480c http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480c
http://xbrl.ifrs.org/role/ifrs/ias_19_2018-01-11_role-834480d http://xbrl.ifrs.org/role/ifrs/ias_19_2018-03-16_role-834480d
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-110000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-110000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-210000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-210000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-220000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-220000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-310000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-310000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-320000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-320000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-410000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-410000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-420000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-420000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-610000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-610000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-800100 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-800100
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-800100a http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-800100a
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-800200 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-800200
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-800400 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-800400
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-800500 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-800500
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-800600 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-800600
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-810000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-810000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-810000a http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-810000a
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-810000b http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-810000b
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-810000c http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-810000c
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-861000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-861000
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-861200 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-861200
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-861200a http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-861200a
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-861200b http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-861200b
http://xbrl.ifrs.org/role/ifrs/ias_1_2018-01-11_role-880000 http://xbrl.ifrs.org/role/ifrs/ias_1_2018-03-16_role-880000
http://xbrl.ifrs.org/role/ifrs/ias_20_2018-01-11_role-831400 http://xbrl.ifrs.org/role/ifrs/ias_20_2018-03-16_role-831400
http://xbrl.ifrs.org/role/ifrs/ias_21_2018-01-11_role-842000 http://xbrl.ifrs.org/role/ifrs/ias_21_2018-03-16_role-842000
http://xbrl.ifrs.org/role/ifrs/ias_23_2018-01-11_role-836200 http://xbrl.ifrs.org/role/ifrs/ias_23_2018-03-16_role-836200
http://xbrl.ifrs.org/role/ifrs/ias_24_2018-01-11_role-818000 http://xbrl.ifrs.org/role/ifrs/ias_24_2018-03-16_role-818000
http://xbrl.ifrs.org/role/ifrs/ias_24_2018-01-11_role-818000a http://xbrl.ifrs.org/role/ifrs/ias_24_2018-03-16_role-818000a
http://xbrl.ifrs.org/role/ifrs/ias_26_2018-01-11_role-710000 http://xbrl.ifrs.org/role/ifrs/ias_26_2018-03-16_role-710000
http://xbrl.ifrs.org/role/ifrs/ias_27_2018-01-11_role-825480 http://xbrl.ifrs.org/role/ifrs/ias_27_2018-03-16_role-825480
http://xbrl.ifrs.org/role/ifrs/ias_27_2018-01-11_role-825480a http://xbrl.ifrs.org/role/ifrs/ias_27_2018-03-16_role-825480a
http://xbrl.ifrs.org/role/ifrs/ias_27_2018-01-11_role-825480c http://xbrl.ifrs.org/role/ifrs/ias_27_2018-03-16_role-825480c
http://xbrl.ifrs.org/role/ifrs/ias_29_2018-01-11_role-816000 http://xbrl.ifrs.org/role/ifrs/ias_29_2018-03-16_role-816000
http://xbrl.ifrs.org/role/ifrs/ias_2_2018-01-11_role-826380 http://xbrl.ifrs.org/role/ifrs/ias_2_2018-03-16_role-826380
http://xbrl.ifrs.org/role/ifrs/ias_33_2018-01-11_role-838000 http://xbrl.ifrs.org/role/ifrs/ias_33_2018-03-16_role-838000
http://xbrl.ifrs.org/role/ifrs/ias_34_2018-01-11_role-813000 http://xbrl.ifrs.org/role/ifrs/ias_34_2018-03-16_role-813000
http://xbrl.ifrs.org/role/ifrs/ias_36_2018-01-11_role-832410 http://xbrl.ifrs.org/role/ifrs/ias_36_2018-03-16_role-832410
http://xbrl.ifrs.org/role/ifrs/ias_36_2018-01-11_role-832410a http://xbrl.ifrs.org/role/ifrs/ias_36_2018-03-16_role-832410a
http://xbrl.ifrs.org/role/ifrs/ias_36_2018-01-11_role-832410b http://xbrl.ifrs.org/role/ifrs/ias_36_2018-03-16_role-832410b
http://xbrl.ifrs.org/role/ifrs/ias_36_2018-01-11_role-832410c http://xbrl.ifrs.org/role/ifrs/ias_36_2018-03-16_role-832410c
http://xbrl.ifrs.org/role/ifrs/ias_36_2018-01-11_role-832410d http://xbrl.ifrs.org/role/ifrs/ias_36_2018-03-16_role-832410d
http://xbrl.ifrs.org/role/ifrs/ias_37_2018-01-11_role-827570 http://xbrl.ifrs.org/role/ifrs/ias_37_2018-03-16_role-827570
http://xbrl.ifrs.org/role/ifrs/ias_37_2018-01-11_role-827570a http://xbrl.ifrs.org/role/ifrs/ias_37_2018-03-16_role-827570a
http://xbrl.ifrs.org/role/ifrs/ias_37_2018-01-11_role-827570b http://xbrl.ifrs.org/role/ifrs/ias_37_2018-03-16_role-827570b
http://xbrl.ifrs.org/role/ifrs/ias_38_2018-01-11_role-823180 http://xbrl.ifrs.org/role/ifrs/ias_38_2018-03-16_role-823180
http://xbrl.ifrs.org/role/ifrs/ias_38_2018-01-11_role-823180a http://xbrl.ifrs.org/role/ifrs/ias_38_2018-03-16_role-823180a
http://xbrl.ifrs.org/role/ifrs/ias_38_2018-01-11_role-823180b http://xbrl.ifrs.org/role/ifrs/ias_38_2018-03-16_role-823180b
http://xbrl.ifrs.org/role/ifrs/ias_38_2018-01-11_role-823180c http://xbrl.ifrs.org/role/ifrs/ias_38_2018-03-16_role-823180c
http://xbrl.ifrs.org/role/ifrs/ias_40_2018-01-11_role-825100 http://xbrl.ifrs.org/role/ifrs/ias_40_2018-03-16_role-825100
http://xbrl.ifrs.org/role/ifrs/ias_41_2018-01-11_role-824180 http://xbrl.ifrs.org/role/ifrs/ias_41_2018-03-16_role-824180
http://xbrl.ifrs.org/role/ifrs/ias_41_2018-01-11_role-824180a http://xbrl.ifrs.org/role/ifrs/ias_41_2018-03-16_role-824180a
http://xbrl.ifrs.org/role/ifrs/ias_41_2018-01-11_role-824180b http://xbrl.ifrs.org/role/ifrs/ias_41_2018-03-16_role-824180b
http://xbrl.ifrs.org/role/ifrs/ias_7_2018-01-11_role-510000 http://xbrl.ifrs.org/role/ifrs/ias_7_2018-03-16_role-510000
http://xbrl.ifrs.org/role/ifrs/ias_7_2018-01-11_role-520000 http://xbrl.ifrs.org/role/ifrs/ias_7_2018-03-16_role-520000
http://xbrl.ifrs.org/role/ifrs/ias_7_2018-01-11_role-800300 http://xbrl.ifrs.org/role/ifrs/ias_7_2018-03-16_role-800300
http://xbrl.ifrs.org/role/ifrs/ias_7_2018-01-11_role-851100 http://xbrl.ifrs.org/role/ifrs/ias_7_2018-03-16_role-851100
http://xbrl.ifrs.org/role/ifrs/ias_8_2018-01-11_role-811000 http://xbrl.ifrs.org/role/ifrs/ias_8_2018-03-16_role-811000
http://xbrl.ifrs.org/role/ifrs/ias_8_2018-01-11_role-811000a http://xbrl.ifrs.org/role/ifrs/ias_8_2018-03-16_role-811000a
http://xbrl.ifrs.org/role/ifrs/ias_8_2018-01-11_role-811000b http://xbrl.ifrs.org/role/ifrs/ias_8_2018-03-16_role-811000b
http://xbrl.ifrs.org/role/ifrs/ias_8_2018-01-11_role-811000c http://xbrl.ifrs.org/role/ifrs/ias_8_2018-03-16_role-811000c
http://xbrl.ifrs.org/role/ifrs/ifric_2_2018-01-11_role-868500 http://xbrl.ifrs.org/role/ifrs/ifric_2_2018-03-16_role-868500
http://xbrl.ifrs.org/role/ifrs/ifric_5_2018-01-11_role-868200 http://xbrl.ifrs.org/role/ifrs/ifric_5_2018-03-16_role-868200
http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901000 http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901000
http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901100 http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901100
http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901500 http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-901500
http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-903000 http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-903000
http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-904000 http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-904000
http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-913000 http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-913000
http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-990000 http://xbrl.ifrs.org/role/ifrs/ifrs-dim_role-990000
http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-01-11_role-825700 http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-03-16_role-825700
http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-01-11_role-825700a http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-03-16_role-825700a
http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-01-11_role-825700b http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-03-16_role-825700b
http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-01-11_role-825700c http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-03-16_role-825700c
http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-01-11_role-825700d http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-03-16_role-825700d
http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-01-11_role-825700e http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-03-16_role-825700e
http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-01-11_role-825700f http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-03-16_role-825700f
http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-01-11_role-825700g http://xbrl.ifrs.org/role/ifrs/ifrs_12_2018-03-16_role-825700g
http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-01-11_role-823000 http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-03-16_role-823000
http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-01-11_role-823000a http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-03-16_role-823000a
http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-01-11_role-823000b http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-03-16_role-823000b
http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-01-11_role-823000c http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-03-16_role-823000c
http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-01-11_role-823000d http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-03-16_role-823000d
http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-01-11_role-823000e http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-03-16_role-823000e
http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-01-11_role-823000f http://xbrl.ifrs.org/role/ifrs/ifrs_13_2018-03-16_role-823000f
http://xbrl.ifrs.org/role/ifrs/ifrs_14_2018-01-11_role-824500 http://xbrl.ifrs.org/role/ifrs/ifrs_14_2018-03-16_role-824500
http://xbrl.ifrs.org/role/ifrs/ifrs_14_2018-01-11_role-824500a http://xbrl.ifrs.org/role/ifrs/ifrs_14_2018-03-16_role-824500a
http://xbrl.ifrs.org/role/ifrs/ifrs_15_2018-01-11_role-831150 http://xbrl.ifrs.org/role/ifrs/ifrs_15_2018-03-16_role-831150
http://xbrl.ifrs.org/role/ifrs/ifrs_15_2018-01-11_role-831150a http://xbrl.ifrs.org/role/ifrs/ifrs_15_2018-03-16_role-831150a
http://xbrl.ifrs.org/role/ifrs/ifrs_15_2018-01-11_role-831150b http://xbrl.ifrs.org/role/ifrs/ifrs_15_2018-03-16_role-831150b
http://xbrl.ifrs.org/role/ifrs/ifrs_15_2018-01-11_role-831150c http://xbrl.ifrs.org/role/ifrs/ifrs_15_2018-03-16_role-831150c
http://xbrl.ifrs.org/role/ifrs/ifrs_16_2018-01-11_role-832610 http://xbrl.ifrs.org/role/ifrs/ifrs_16_2018-03-16_role-832610
http://xbrl.ifrs.org/role/ifrs/ifrs_16_2018-01-11_role-832610a http://xbrl.ifrs.org/role/ifrs/ifrs_16_2018-03-16_role-832610a
http://xbrl.ifrs.org/role/ifrs/ifrs_16_2018-01-11_role-832610b http://xbrl.ifrs.org/role/ifrs/ifrs_16_2018-03-16_role-832610b
http://xbrl.ifrs.org/role/ifrs/ifrs_17_2018-01-11_role-836600 http://xbrl.ifrs.org/role/ifrs/ifrs_17_2018-03-16_role-836600
http://xbrl.ifrs.org/role/ifrs/ifrs_17_2018-01-11_role-836600a http://xbrl.ifrs.org/role/ifrs/ifrs_17_2018-03-16_role-836600a
http://xbrl.ifrs.org/role/ifrs/ifrs_17_2018-01-11_role-836600b http://xbrl.ifrs.org/role/ifrs/ifrs_17_2018-03-16_role-836600b
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Concept add

 
Concept name
taxB:CharacteristicsOfDefinedBenefitPlansAxis
taxB:CharacteristicsOfDefinedBenefitPlansMember
taxB:DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
taxB:DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
taxB:DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital
taxB:DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
taxB:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
taxB:DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
taxB:DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
taxB:DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9
taxB:DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance
taxB:DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4
taxB:DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance
taxB:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation
taxB:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9
taxB:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation
taxB:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract
taxB:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory
taxB:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems
taxB:DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems
taxB:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table
taxB:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract
taxB:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
taxB:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
taxB:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
taxB:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract
taxB:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory
taxB:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems
taxB:DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table
taxB:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract
taxB:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
taxB:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
taxB:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
taxB:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract
taxB:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory
taxB:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems
taxB:DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table
taxB:DisclosureOfInformationAboutDefinedBenefitPlansAbstract
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems
taxB:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable
taxB:DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory
taxB:DisclosuresAboutTemporaryExemptionFromIFRS9Abstract
taxB:ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
taxB:ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
taxB:FinalSalaryPensionDefinedBenefitPlansMember
taxB:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
taxB:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
taxB:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
taxB:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
taxB:FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9
taxB:FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9
taxB:FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39
taxB:FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue
taxB:FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39
taxB:FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue
taxB:FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9
taxB:FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9
taxB:FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue
taxB:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
taxB:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
taxB:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
taxB:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
taxB:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
taxB:FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9
taxB:FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9
taxB:FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9
taxB:FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9
taxB:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
taxB:FlatSalaryPensionDefinedBenefitPlansMember
taxB:FundingArrangementsOfDefinedBenefitPlansAxis
taxB:FundingArrangementsOfDefinedBenefitPlansMember
taxB:GoodwillRecognisedAsOfAcquisitionDate
taxB:IncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4
taxB:IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4
taxB:InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4
taxB:InformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements
taxB:InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9
taxB:InvestmentsAccountedForUsingEquityMethodAbstract
taxB:LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
taxB:NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39
taxB:PensionDefinedBenefitPlansMember
taxB:PostemploymentMedicalDefinedBenefitPlansMember
taxB:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
taxB:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
taxB:RegulatoryEnvironmentsAxis
taxB:RegulatoryEnvironmentsMember
taxB:ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital
taxB:ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
taxB:ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
taxB:ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
taxB:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39
taxB:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue
taxB:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39
taxB:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue
taxB:ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue
taxB:ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4
taxB:ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4
taxB:ShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
taxB:ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39
taxB:StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod
taxB:StatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9
taxB:StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9
taxB:WhollyOrPartlyFundedDefinedBenefitPlansMember
taxB:WhollyUnfundedDefinedBenefitPlansMember

Concept delete

 
concept name
taxA:AdvancesReceivedForContractsInProgress
taxA:CostsIncurredAndRecognisedProfitsLessRecognisedLosses
taxA:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
taxA:DomesticDefinedBenefitPlansMember
taxA:ExpenseIncomeOnDiscontinuedOperations
taxA:ExpensesDiscontinuedOperations
taxA:ExplanationOfFirsttimeAdoptionOfIFRS9
taxA:ForeignDefinedBenefitPlansMember
taxA:GrossAmountDueFromCustomersForContractWorkAsAsset
taxA:GrossAmountDueToCustomersForContractWorkAsLiability
taxA:MethodsUsedToDetermineConstructionContractRevenueRecognised
taxA:MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress
taxA:ProfitLossBeforeTaxDiscontinuedOperations
taxA:ProgressBillings
taxA:RetentionForContractsInProgress
taxA:RevenueArisingFromExchangesOfGoodsOrServices
taxA:RevenueArisingFromExchangesOfGoodsOrServicesAbstract
taxA:RevenueArisingFromExchangesOfGoodsOrServicesConstructionContracts
taxA:RevenueArisingFromExchangesOfGoodsOrServicesDividends
taxA:RevenueArisingFromExchangesOfGoodsOrServicesInterest
taxA:RevenueArisingFromExchangesOfGoodsOrServicesOtherRevenue
taxA:RevenueArisingFromExchangesOfGoodsOrServicesRenderingOfServices
taxA:RevenueArisingFromExchangesOfGoodsOrServicesRoyalties
taxA:RevenueArisingFromExchangesOfGoodsOrServicesSaleOfGoods
taxA:RevenueDiscontinuedOperations