Accounting estimates [axis]
IAS 8.39 Disclosure
Accounting estimates [member]
IAS 8.39 Disclosure
Actuarial assumptions [axis]
IAS 19.145 Disclosure
Actuarial assumptions [member]
IAS 19.145 Disclosure
Agricultural produce by group [axis]
IAS 41.46 b (ii) Common practice
Agricultural produce, group [member]
IAS 41.46 b (ii) Common practice
Amounts arising from insurance contracts [axis]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Net amount arising from insurance contracts [member]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Assets and liabilities [axis]
IAS 1.125 Disclosure
Assets and liabilities [member]
IAS 1.125 Disclosure
Assets and liabilities classified as held for sale [axis]
IFRS 5.38 Disclosure
Assets and liabilities not classified as held for sale [member]
IFRS 5.38 Disclosure
Associates [axis]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Entity's total for associates [member]
IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Biological assets [axis]
IAS 41.50 Common practice
Biological assets [member]
Biological assets by age [axis]
IAS 41.43 Example
Biological assets, age [member]
IAS 41.43 Example
Biological assets by group [axis]
IAS 41.41 Disclosure
Biological assets, group [member]
IAS 41.41 Disclosure
Biological assets by type [axis]
IAS 41.43 Example
Biological assets, type [member]
IAS 41.43 Example
Borrowings by name [axis]
IFRS 7.7 Common practice
Borrowings by name [member]
IFRS 7.7 Common practice
Business combinations [axis]
IFRS 3.B64 Disclosure
Entity's total for business combinations [member]
IFRS 3.B67 Disclosure, IFRS 3.B64 Disclosure
Capital requirements [axis]
IAS 1.136 Disclosure
Capital requirements [member]
IAS 1.136 Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Cash-generating units [axis]
IAS 36.134 Disclosure
Entity's total for cash-generating units [member]
IAS 36.135 Disclosure, IAS 36.134 Disclosure
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]
IFRS 15.128 a Disclosure
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]
IFRS 15.128 a Disclosure
Categories of financial assets [axis]
IFRS 7.8 Disclosure
Financial assets, category [member]
IFRS 7.8 Disclosure
Categories of financial liabilities [axis]
IFRS 7.8 Disclosure
Financial liabilities, category [member]
IFRS 7.8 Disclosure
Categories of related parties [axis]
IAS 24.19 Disclosure
Entity's total for related parties [member]
IAS 24.19 Disclosure
Characteristics of defined benefit plans [axis]
IAS 19.138 b Example
Characteristics of defined benefit plans [member]
IAS 19.138 b Example
Classes of acquired receivables [axis]
IFRS 3.B64 h Disclosure
Classes of acquired receivables [member]
IFRS 3.B64 h Disclosure
Classes of assets [axis]
Assets [member]
Classes of contingent liabilities [axis]
IFRS 3.B67 c Disclosure, IAS 37.86 Disclosure
Contingent liabilities [member]
IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure
Classes of entity's own equity instruments [axis]
IFRS 13.93 Disclosure
Entity's own equity instruments [member]
IFRS 13.93 Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Classes of financial instruments [axis]
IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure
Financial instruments, class [member]
IFRS 7.36 Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
Classes of financial liabilities [axis]
IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.34 Disclosure
Financial liabilities, class [member]
Classes of intangible assets and goodwill [axis]
IAS 38.118 Common practice
Intangible assets and goodwill [member]
IAS 38.118 Common practice
Classes of intangible assets other than goodwill [axis]
IAS 38.118 Disclosure
Intangible assets other than goodwill [member]
IAS 36.127 Example, Expiry date 2019-01-01 IAS 17.31 a Disclosure, IAS 38.118 Disclosure, Effective 2019-01-01 IFRS 16.53 Example, IFRS 16.53 Example
Classes of liabilities [axis]
IFRS 13.93 Disclosure
Liabilities [member]
IFRS 13.93 Disclosure
Classes of ordinary shares [axis]
IAS 33.66 Disclosure
Ordinary shares [member]
IAS 1.79 a Common practice, IAS 33.66 Disclosure
Classes of other provisions [axis]
IAS 37.84 Disclosure
Other provisions [member]
IAS 37.84 Disclosure
Classes of property, plant and equipment [axis]
IAS 16.73 Disclosure
Property, plant and equipment [member]
Classes of regulatory deferral account balances [axis]
IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
Classes of regulatory deferral account balances [member]
IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
Classes of share capital [axis]
IAS 1.79 a Disclosure
Share capital [member]
IAS 1.79 a Disclosure
Components of equity [axis]
IAS 1.106 Disclosure
Equity [member]
IAS 1.106 Disclosure
Concentrations of risk [axis]
Effective 2021-01-01 IFRS 17.127 Disclosure
Concentrations of risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure
Consolidated and separate financial statements [axis]
IAS 27.4 Disclosure
Consolidated [member]
IAS 27.4 Disclosure
Consolidated structured entities [axis]
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
Entity's total for consolidated structured entities [member]
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
Continuing and discontinued operations [axis]
IFRS 5 - Presentation and disclosure Disclosure
Continuing operations [member]
IFRS 5 - Presentation and disclosure Disclosure
Continuing involvement in derecognised financial assets by type of instrument [axis]
IFRS 7.B33 Example
Types of instrument [member]
IFRS 7.B33 Example
Continuing involvement in derecognised financial assets by type of transfer [axis]
IFRS 7.B33 Example
Types of transfer [member]
IFRS 7.B33 Example
Contract duration [axis]
IFRS 15.B89 e Example
Contract duration [member]
IFRS 15.B89 e Example
Counterparties [axis]
IFRS 7.B52 Disclosure
Counterparties [member]
IFRS 7.B52 Disclosure
Creation date [axis]
IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure
Default financial statements date [member]
IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure
Credit impairment of financial instruments [axis]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Credit impairment of financial instruments [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Defined benefit plans [axis]
IAS 19.138 Disclosure
Defined benefit plans [member]
IAS 19.138 Disclosure
Departure from requirement of IFRS [axis]
IAS 1.20 d Disclosure
Currently stated [member]
IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice, Effective 2021-01-01 IFRS 17.113 b Disclosure
Disaggregation of insurance contracts [axis]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disaggregation of insurance contracts [member]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure
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]
Effective 2021-01-01 IFRS 17.113 b Disclosure
Currently stated [member]
IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice, Effective 2021-01-01 IFRS 17.113 b Disclosure
Effect of overlay approach reclassification [axis]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
In accordance with IFRS 9 [member]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Events of reclassification of financial assets [axis]
IFRS 7.12B Disclosure
Events of reclassification of financial assets [member]
IFRS 7.12B Disclosure
External credit grades [axis]
IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Entity's total for external credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Fair value as deemed cost [axis]
IFRS 1.30 Disclosure
Aggregate of fair values [member]
IFRS 1.30 a Disclosure
Financial effect of transition from previous GAAP to IFRSs [axis]
IFRS 1.24 Disclosure
IFRSs [member]
IFRS 1.24 Disclosure
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk
[axis]
IFRS 7.24G Disclosure
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk
[member]
IFRS 7.24G Disclosure
Funding arrangements of defined benefit plans [axis]
IAS 19.138 e Example
Funding arrangements of defined benefit plans [member]
IAS 19.138 e Example
Geographical areas [axis]
Effective 2021-01-01 IFRS 17.96 b Example, IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IAS 19.138 a Example
Geographical areas [member]
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, Effective 2021-01-01 IFRS 17.96 b Example, IAS 19.138 a Example
Hedged items [axis]
IFRS 7.24B Disclosure
Hedged items [member]
IFRS 7.24B Disclosure
Hedging instruments [axis]
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
Hedging instruments [member]
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
Impairment of financial assets [axis]
Expiry date 2021-01-01 IFRS 7.37 Disclosure
Entity's total for impairment of financial assets [member]
Expiry date 2021-01-01 IFRS 7.37 Disclosure
Individual assets or cash-generating units [axis]
IAS 36.130 Disclosure
Entity's total for individual assets or cash-generating units [member]
IAS 36.130 Disclosure
Initially applied IFRSs [axis]
IAS 8.28 Disclosure
Initially applied IFRSs [member]
IAS 8.28 Disclosure
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Inputs to methods used to measure contracts within scope of IFRS 17 [member]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Insurance contracts [axis]
Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Insurance contracts [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Insurance contracts by components [axis]
Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure
Insurance contracts by components [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Insurance contracts by remaining coverage and incurred claims [axis]
Effective 2021-01-01 IFRS 17.100 Disclosure
Insurance contracts by remaining coverage and incurred claims [member]
Effective 2021-01-01 IFRS 17.100 Disclosure
Intangible assets material to entity [axis]
IAS 38.122 b Disclosure
Intangible assets material to entity [member]
IAS 38.122 b Disclosure
Intangible assets with indefinite useful life [axis]
IAS 38.122 a Disclosure
Intangible assets with indefinite useful life [member]
IAS 38.122 a Disclosure
Internal credit grades [axis]
IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Entity's total for internal credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example
Investments in equity instruments designated at fair value through other comprehensive income [axis]
IFRS 7.11A c Disclosure
Investments in equity instruments designated at fair value through other comprehensive income [member]
IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure
Items of contingent liabilities [axis]
IFRS 3.B64 j Disclosure
Items of contingent liabilities [member]
IFRS 3.B64 j Disclosure
Joint operations [axis]
IFRS 12.B4 c Disclosure
Entity's total for joint operations [member]
IFRS 12.B4 c Disclosure
Joint ventures [axis]
Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Entity's total for joint ventures [member]
IAS 27.17 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Levels of fair value hierarchy [axis]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
All levels of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Liabilities arising from financing activities [axis]
IAS 7.44D Example
Liabilities arising from financing activities [member]
IAS 7.44D Example
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]
IFRS 13.98 Disclosure
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]
IFRS 13.98 Disclosure
Major customers [axis]
IFRS 8.34 Disclosure
Customers [member]
IFRS 8.34 Disclosure
Markets of customers [axis]
IFRS 15.B89 c Example
Markets of customers [member]
IFRS 15.B89 c Example
Maturity [axis]
Aggregated time bands [member]
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
Method of assessment of expected credit losses [axis]
IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
Method of assessment of expected credit losses [member]
IFRS 7.35I Example, IFRS 7.IG20B Example, IFRS 7.35H Example
Methods of generation [axis]
IAS 38.118 Disclosure
Methods of generation [member]
IAS 38.118 Disclosure
Methods used to measure contracts within scope of IFRS 17 [axis]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Methods used to measure contracts within scope of IFRS 17 [member]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Net defined benefit liability (asset) [axis]
IAS 19.140 a Disclosure
Net defined benefit liability (asset) [member]
IAS 19.140 a Disclosure
New IFRSs [axis]
IAS 8.30 b Disclosure
New IFRSs [member]
IAS 8.30 b Disclosure
Non-adjusting events after reporting period [axis]
IAS 10.21 Disclosure
Non-adjusting events after reporting period [member]
IAS 10.21 Disclosure
Past due status [axis]
IFRS 7.35N Example, Expiry date 2021-01-01 IFRS 7.37 Common practice
Past due status [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example
Performance obligations [axis]
IFRS 15.119 Disclosure
Performance obligations [member]
IFRS 15.119 Disclosure
Probability of default [axis]
IFRS 7.35M Example, IFRS 7.IG20C Example
Entity's total for probability of default [member]
IFRS 7.IG20C Example, IFRS 7.35M Example
Products and services [axis]
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
Products and services [member]
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
Property, plant and equipment by operating lease status [axis]
Property, plant and equipment by operating lease status [member]
Range [axis]
IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example
Ranges [member]
IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, Effective 2021-01-01 IFRS 17.120 Disclosure
Ranges of exercise prices for outstanding share options [axis]
IFRS 2.45 d Disclosure
Ranges of exercise prices for outstanding share options [member]
IFRS 2.45 d Disclosure
Reclassified items [axis]
IAS 1.41 Disclosure
Reclassified items [member]
IAS 1.41 Disclosure
Redesignation [axis]
IFRS 1.29 Disclosure
Redesignated [member]
IFRS 1.29 Disclosure
Regulatory deferral account balances [axis]
IFRS 14.B22 Disclosure
Regulatory deferral account balances [member]
IFRS 14.B22 Disclosure
Regulatory environments [axis]
IAS 19.138 c Example
Regulatory environments [member]
IAS 19.138 c Example
Reserves within equity [axis]
IAS 1.79 b Disclosure
Other reserves [member]
IAS 1.106 Disclosure, IAS 1.79 b Disclosure
Retrospective application and retrospective restatement [axis]
IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure
Currently stated [member]
IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice, Effective 2021-01-01 IFRS 17.113 b Disclosure
Risk exposures [axis]
Effective 2021-01-01 IFRS 17.128 a Disclosure
Risk exposures [member]
Effective 2021-01-01 IFRS 17.128 a Disclosure
Sales channels [axis]
IFRS 15.B89 g Example
Sales channels [member]
IFRS 15.B89 g Example
Segment consolidation items [axis]
IFRS 8.23 Disclosure
Entity's total for segment consolidation items [member]
IFRS 8.28 Disclosure
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Separate management entities [axis]
IAS 24.18A Disclosure
Separate management entities [member]
IAS 24.18A Disclosure
Service concession arrangements [axis]
SIC 29.6 Disclosure
Service concession arrangements [member]
SIC 29.6 Disclosure
Subsidiaries [axis]
IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure
Entity's total for subsidiaries [member]
IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure
Temporary difference, unused tax losses and unused tax credits [axis]
IAS 12.81 g Disclosure
Temporary difference, unused tax losses and unused tax credits [member]
IAS 12.81 g Disclosure
Timing of transfer of goods or services [axis]
IFRS 15.B89 f Example
Timing of transfer of goods or services [member]
IFRS 15.B89 f Example
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
IFRS 3.B64 l Disclosure
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]
IFRS 3.B64 l Disclosure
Transferred financial assets that are not derecognised in their entirety [axis]
IFRS 7.42D Disclosure
Transferred financial assets that are not derecognised in their entirety [member]
IFRS 7.42D Disclosure
Type of measurement of expected credit losses [axis]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Type of measurement of expected credit losses [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Types of contracts [axis]
Effective 2021-01-01 IFRS 17.96 a Example, IFRS 15.B89 d Example
Types of contracts [member]
Effective 2021-01-01 IFRS 17.96 a Example, IFRS 15.B89 d Example
Types of customers [axis]
IFRS 15.B89 c Example
Types of customers [member]
IFRS 15.B89 c Example
Types of financial assets [axis]
IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure
Financial assets, type [member]
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
Types of financial liabilities [axis]
IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure
Financial liabilities, type [member]
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
Types of hedges [axis]
Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure
Types of insurance contracts [axis]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Types of insurance contracts [member]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Types of interest rates [axis]
IFRS 7.39 Common practice
Interest rate types [member]
IFRS 7.39 Common practice
Types of investment property [axis]
IAS 1.112 c Common practice
Investment property [member]
Types of rate-regulated activities [axis]
IFRS 14.33 Disclosure, IFRS 14.30 Disclosure
Rate-regulated activities [member]
IFRS 14.30 Disclosure, IFRS 14.33 Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Types of share-based payment arrangements [axis]
IFRS 2.45 Disclosure
Share-based payment arrangements [member]
IFRS 2.45 Disclosure
Unconsolidated structured entities [axis]
IFRS 12.B4 e Disclosure
Entity's total for unconsolidated structured entities [member]
IFRS 12.B4 e Disclosure
Unconsolidated structured entities controlled by investment entity [axis]
IFRS 12.19F Disclosure
Unconsolidated structured entities controlled by investment entity [member]
IFRS 12.19F Disclosure
Unconsolidated subsidiaries [axis]
IFRS 12.19B Disclosure
Entity's total for unconsolidated subsidiaries [member]
IFRS 12.19B Disclosure
Unobservable inputs [axis]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Unobservable inputs [member]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Valuation techniques used in fair value measurement [axis]
IFRS 13.93 d Disclosure
Valuation techniques [member]
IFRS 13.93 d Disclosure
Voluntary changes in accounting policy [axis]
IAS 8.29 Disclosure
Voluntary changes in accounting policy [member]
IAS 8.29 Disclosure
Years of insurance claim [axis]
Effective 2021-01-01 IFRS 17.130 Disclosure
All years of insurance claim [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Disclosure of general information about financial statements [text block]
IAS 1.51 Disclosure
Name of reporting entity or other means of identification
IAS 1.51 a Disclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
IAS 1.51 a Disclosure
Description of nature of financial statements
IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
Date of end of reporting period
IAS 1.51 c Disclosure
Period covered by financial statements
IAS 1.51 c Disclosure
Description of presentation currency
IAS 1.51 d Disclosure, IAS 21.53 Disclosure
Level of rounding used in financial statements
IAS 1.51 e Disclosure
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment
IAS 16.73 e Disclosure, IAS 1.54 a Disclosure
Investment property
IAS 40.76 Disclosure, IAS 1.54 b Disclosure, IAS 40.79 d Disclosure
Goodwill
IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IFRS 3.B67 d Disclosure
Intangible assets other than goodwill
IAS 38.118 e Disclosure, IAS 1.54 c Disclosure
Investments accounted for using equity method
IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure
Investments in subsidiaries, joint ventures and associates
IAS 27.10 Disclosure
Non-current biological assets
IAS 1.54 f Disclosure
Trade and other non-current receivables
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
Non-current inventories
IAS 1.54 g Disclosure
Deferred tax assets
IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure
Current tax assets, non-current
IAS 1.54 n Disclosure
Other non-current financial assets
IAS 1.54 d Disclosure
Other non-current non-financial assets
IAS 1.55 Common practice
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge
collateral
IFRS 9.3.2.23 a Disclosure, Expiry date 2021-01-01 IAS 39.37 a Disclosure
Total non-current assets
IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure
Current assets [abstract]
Current inventories
IAS 2.36 b Disclosure, IAS 1.68 Example, IAS 1.54 g Disclosure
Trade and other current receivables
IAS 1.78 b Disclosure, IAS 1.54 h Disclosure
Current tax assets, current
IAS 1.54 n Disclosure
Current biological assets
IAS 1.54 f Disclosure
Other current financial assets
IAS 1.54 d Disclosure
Other current non-financial assets
IAS 1.55 Common practice
Cash and cash equivalents
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Expiry date 2021-01-01 IAS 39.37 a Disclosure, IFRS 9.3.2.23 a Disclosure
Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution
to owners
IAS 1.66 Disclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
IAS 1.54 j Disclosure
Total current assets
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
Total assets
IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
IAS 1.78 e Example
Retained earnings
IAS 1.IG6 Example, IAS 1.78 e Example
Share premium
IAS 1.78 e Example
Treasury shares
IAS 1.78 e Example, IAS 32.34 Disclosure
Other equity interest
IAS 1.78 e Example
Other reserves
IAS 1.78 e Example
Total equity attributable to owners of parent
IAS 1.54 r Disclosure
Non-controlling interests
IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure
Total equity
IFRS 13.93 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits
IAS 1.78 d Disclosure
Other non-current provisions
IAS 1.78 d Disclosure
Total non-current provisions
IAS 1.54 l Disclosure
Trade and other non-current payables
IAS 1.54 k Disclosure
Deferred tax liabilities
IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure
Current tax liabilities, non-current
IAS 1.54 n Disclosure
Other non-current financial liabilities
IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure
Other non-current non-financial liabilities
IAS 1.55 Common practice
Total non-current liabilities
IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example, IAS 1.69 Disclosure
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits
IAS 1.78 d Disclosure
Other current provisions
IAS 1.78 d Disclosure
Total current provisions
IAS 1.54 l Disclosure
Trade and other current payables
IAS 1.54 k Disclosure
Current tax liabilities, current
IAS 1.54 n Disclosure
Other current financial liabilities
IFRS 12.B13 b Disclosure, IAS 1.54 m Disclosure
Other current non-financial liabilities
IAS 1.55 Common practice
Total current liabilities other than liabilities included in disposal groups classified as held for sale
IAS 1.69 Disclosure
Liabilities included in disposal groups classified as held for sale
IAS 1.54 p Disclosure, IFRS 5.38 Disclosure
Total current liabilities
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
Total liabilities
IAS 1.55 Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 a Disclosure
Total equity and liabilities
IAS 1.55 Disclosure
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment
IAS 16.73 e Disclosure, IAS 1.54 a Disclosure
Investment property
IAS 40.76 Disclosure, IAS 1.54 b Disclosure, IAS 40.79 d Disclosure
Goodwill
IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IFRS 3.B67 d Disclosure
Intangible assets other than goodwill
IAS 38.118 e Disclosure, IAS 1.54 c Disclosure
Other financial assets
IAS 1.54 d Disclosure
Other non-financial assets
IAS 1.55 Common practice
Insurance contracts issued that are assets
Effective 2021-01-01 IFRS 17.78 a Disclosure, Effective 2021-01-01 IAS 1.54 da Disclosure
Reinsurance contracts held that are assets
Effective 2021-01-01 IAS 1.54 da Disclosure, Effective 2021-01-01 IFRS 17.78 c Disclosure
Investments accounted for using equity method
IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure
Investments in subsidiaries, joint ventures and associates
IAS 27.10 Disclosure
Biological assets
IAS 1.54 f Disclosure, IAS 41.50 Disclosure, IAS 41.43 Example
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
IAS 1.54 j Disclosure
Inventories
IAS 1.54 g Disclosure
Current tax assets
IAS 1.54 n Disclosure
Deferred tax assets
IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure
Trade and other receivables
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
Cash and cash equivalents
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Expiry date 2021-01-01 IAS 39.37 a Disclosure, IFRS 9.3.2.23 a Disclosure
Total assets
IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
IAS 1.78 e Example
Retained earnings
IAS 1.IG6 Example, IAS 1.78 e Example
Share premium
IAS 1.78 e Example
Treasury shares
IAS 1.78 e Example, IAS 32.34 Disclosure
Other equity interest
IAS 1.78 e Example
Other reserves
IAS 1.78 e Example
Total equity attributable to owners of parent
IAS 1.54 r Disclosure
Non-controlling interests
IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure
Total equity
IFRS 13.93 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure
Liabilities [abstract]
Trade and other payables
IAS 1.54 k Disclosure
Provisions [abstract]
Provisions for employee benefits
IAS 1.78 d Disclosure
Other provisions
IAS 37.84 a Disclosure, IAS 1.78 d Disclosure
Total provisions
IAS 1.54 l Disclosure
Other financial liabilities
IAS 1.54 m Disclosure
Other non-financial liabilities
IAS 1.55 Common practice
Insurance contracts issued that are liabilities
Effective 2021-01-01 IFRS 17.78 b Disclosure, Effective 2021-01-01 IAS 1.54 ma Disclosure
Reinsurance contracts held that are liabilities
Effective 2021-01-01 IAS 1.54 ma Disclosure, Effective 2021-01-01 IFRS 17.78 d Disclosure
Current tax liabilities
IAS 1.54 n Disclosure
Deferred tax liabilities
IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure
Liabilities included in disposal groups classified as held for sale
IAS 1.54 p Disclosure, IFRS 5.38 Disclosure
Total liabilities
IAS 1.55 Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 a Disclosure
Total equity and liabilities
IAS 1.55 Disclosure
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Interest revenue calculated using effective interest method
IAS 1.82 a Disclosure, Effective 2021-01-01 IAS 1.82 a (i) Disclosure
Insurance revenue
Effective 2021-01-01 IAS 1.82 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure
Cost of sales
IAS 1.99 Disclosure, IAS 1.103 Disclosure
Gross profit
IAS 1.103 Example
Other income
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
Distribution costs
IAS 1.103 Example, IAS 1.99 Disclosure
Administrative expenses
IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure
Other expense
IAS 26.35 b (vii) Disclosure, IAS 1.99 Disclosure, IAS 1.103 Example
Other gains (losses)
IAS 1.103 Common practice, IAS 1.102 Common practice
Insurance service expenses from insurance contracts issued
Effective 2021-01-01 IAS 1.82 ab Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
Effective 2021-01-01 IFRS 17.86 Disclosure, Effective 2021-01-01 IAS 1.82 ac Disclosure
Profit (loss) from operating activities
IAS 32.IE33 Example, IAS 1.85 Common practice
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
IFRIC 17.15 Disclosure
Gains (losses) on net monetary position
IAS 29.9 Disclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost
IAS 1.82 aa Disclosure
Finance income
IAS 1.85 Common practice
Finance costs
IAS 1.82 b Disclosure
Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9
IAS 1.82 ba Disclosure
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss
Effective 2021-01-01 IFRS 17.80 b Disclosure, Effective 2021-01-01 IAS 1.82 bb Disclosure
Finance income (expenses) from reinsurance contracts held recognised in profit or loss
Effective 2021-01-01 IAS 1.82 bc Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Other income (expense) from subsidiaries, jointly controlled entities and associates
IAS 1.85 Common 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
IAS 1.82 ca Disclosure
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets
out of fair value through other comprehensive income into fair value through profit or loss measurement category
IAS 1.82 cb Disclosure
Hedging gains (losses) for hedge of group of items with offsetting risk positions
IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure
Profit (loss) before tax
IAS 1.103 Example, IFRS 8.23 Example, IFRS 8.28 b Example, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure
Tax income (expense)
IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.79 Disclosure, IAS 26.35 b (viii) Disclosure, IAS 1.82 d Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure
Profit (loss) from continuing operations
IFRS 12.B12 b (vi) Disclosure, IAS 1.81A a Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
Profit (loss) from discontinued operations
IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure, IFRS 12.B12 b (vii) Disclosure
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
IAS 1.81B a (ii) Disclosure
Profit (loss), attributable to non-controlling interests
IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure
Earnings per share [text block]
IAS 33.66 Disclosure
Earnings per share [abstract]
Earnings per share [table]
IAS 33.66 Disclosure
Classes of ordinary shares [axis]
IAS 33.66 Disclosure
Ordinary shares [member]
IAS 1.79 a Common practice, IAS 33.66 Disclosure
Earnings per share [line items]
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
IAS 33.66 Disclosure
Basic earnings (loss) per share from discontinued operations
IAS 33.68 Disclosure
Total basic earnings (loss) per share
IAS 33.66 Disclosure
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations
IAS 33.66 Disclosure
Diluted earnings (loss) per share from discontinued operations
IAS 33.68 Disclosure
Total diluted earnings (loss) per share
IAS 33.66 Disclosure
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Interest revenue calculated using effective interest method
IAS 1.82 a Disclosure, Effective 2021-01-01 IAS 1.82 a (i) Disclosure
Insurance revenue
Effective 2021-01-01 IAS 1.82 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure
Other income
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
Increase (decrease) in inventories of finished goods and work in progress
IAS 1.102 Example, IAS 1.99 Disclosure
Other work performed by entity and capitalised
IAS 1.IG6 Example, IAS 1.85 Common practice
Raw materials and consumables used
IAS 1.99 Disclosure, IAS 1.102 Example
Employee benefits expense
IAS 1.104 Disclosure, IAS 1.99 Disclosure, IAS 1.102 Example
Depreciation and amortisation expense
IAS 1.102 Example, IAS 1.104 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IAS 1.99 Disclosure, IFRS 8.28 e Disclosure
Reversal of impairment loss (impairment loss) recognised in profit or loss
IAS 1.99 Disclosure
Other expenses
IAS 1.99 Disclosure, IAS 1.102 Example
Other gains (losses)
IAS 1.103 Common practice, IAS 1.102 Common practice
Insurance service expenses from insurance contracts issued
Effective 2021-01-01 IAS 1.82 ab Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
Effective 2021-01-01 IFRS 17.86 Disclosure, Effective 2021-01-01 IAS 1.82 ac Disclosure
Profit (loss) from operating activities
IAS 32.IE33 Example, IAS 1.85 Common practice
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed
IFRIC 17.15 Disclosure
Gains (losses) on net monetary position
IAS 29.9 Disclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost
IAS 1.82 aa Disclosure
Finance income
IAS 1.85 Common practice
Finance costs
IAS 1.82 b Disclosure
Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9
IAS 1.82 ba Disclosure
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss
Effective 2021-01-01 IFRS 17.80 b Disclosure, Effective 2021-01-01 IAS 1.82 bb Disclosure
Finance income (expenses) from reinsurance contracts held recognised in profit or loss
Effective 2021-01-01 IAS 1.82 bc Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Other income (expense) from subsidiaries, jointly controlled entities and associates
IAS 1.85 Common 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
IAS 1.82 ca Disclosure
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets
out of fair value through other comprehensive income into fair value through profit or loss measurement category
IAS 1.82 cb Disclosure
Hedging gains (losses) for hedge of group of items with offsetting risk positions
IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure
Profit (loss) before tax
IAS 1.103 Example, IFRS 8.23 Example, IFRS 8.28 b Example, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure
Tax income (expense)
IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.79 Disclosure, IAS 26.35 b (viii) Disclosure, IAS 1.82 d Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure
Profit (loss) from continuing operations
IFRS 12.B12 b (vi) Disclosure, IAS 1.81A a Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
Profit (loss) from discontinued operations
IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure, IFRS 12.B12 b (vii) Disclosure
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
IAS 1.81B a (ii) Disclosure
Profit (loss), attributable to non-controlling interests
IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure
Earnings per share [text block]
IAS 33.66 Disclosure
Earnings per share [abstract]
Earnings per share [table]
IAS 33.66 Disclosure
Classes of ordinary shares [axis]
IAS 33.66 Disclosure
Ordinary shares [member]
IAS 1.79 a Common practice, IAS 33.66 Disclosure
Earnings per share [line items]
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
IAS 33.66 Disclosure
Basic earnings (loss) per share from discontinued operations
IAS 33.68 Disclosure
Total basic earnings (loss) per share
IAS 33.66 Disclosure
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations
IAS 33.66 Disclosure
Diluted earnings (loss) per share from discontinued operations
IAS 33.68 Disclosure
Total diluted earnings (loss) per share
IAS 33.66 Disclosure
Statement of comprehensive income [abstract]
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, gains (losses) on revaluation
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk
of liability
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
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
Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified
to profit or loss, net of tax
IAS 1.82A Disclosure
Total other comprehensive income that will not be reclassified to profit or loss, net of tax
IAS 1.82A Example, IAS 1.IG6 Example
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, net of tax
IAS 1.91 a Disclosure
Reclassification adjustments on exchange differences on translation, net of tax
IAS 1.92 Disclosure, IAS 21.48 Disclosure
Other comprehensive income, net of tax, exchange differences on translation
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, net of tax
Expiry date 2021-01-01 IAS 1.91 a Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure
Reclassification adjustments on available-for-sale financial assets, net of tax
Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2021-01-01 IAS 1.92 Disclosure
Other comprehensive income, net of tax, available-for-sale financial assets
Expiry date 2021-01-01 IAS 1.7 Disclosure, Expiry date 2021-01-01 IAS 1.91 a Disclosure
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, net of tax
IFRS 7.24C b (i) Disclosure, IAS 1.91 a Disclosure, Expiry date 2021-01-01 IFRS 7.23 c Disclosure, IFRS 7.24E a Disclosure
Reclassification adjustments on cash flow hedges, net of tax
Expiry date 2021-01-01 IFRS 7.23 d Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure, IAS 1.92 Disclosure
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence
was hedged highly probable forecast transaction, net of tax
Expiry date 2021-01-01 IFRS 7.23 e Disclosure
Other comprehensive income, net of tax, cash flow hedges
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, net of tax
IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure, IFRS 7.24E a Disclosure
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
IFRS 7.24C b (iv) Disclosure, IAS 1.92 Disclosure, IFRS 7.24E a Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure
Other comprehensive income, net of tax, hedges of net investments in foreign operations
IFRS 9.6.5.13 a Disclosure, IAS 39.102 a Disclosure, IAS 1.91 a Disclosure
Change in value of time value of options [abstract]
Gains (losses) on change in value of time value of options, net of tax
IAS 1.91 a Disclosure
Reclassification adjustments on change in value of time value of options, net of tax
IAS 1.92 Disclosure
Other comprehensive income, net of tax, change in value of time value of options
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
Change in value of forward elements of forward contracts [abstract]
Gains (losses) on change in value of forward elements of forward contracts, net of tax
IAS 1.91 a Disclosure
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax
IAS 1.92 Disclosure
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Change in value of foreign currency basis spreads [abstract]
Gains (losses) on change in value of foreign currency basis spreads, net of tax
IAS 1.91 a Disclosure
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax
IAS 1.92 Disclosure
Other comprehensive income, net of tax, change in value of foreign currency basis spreads
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
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
IAS 1.91 a Disclosure
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax
IAS 1.92 Disclosure
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through
other comprehensive income measurement category, net of tax
IFRS 9.5.6.5 Disclosure
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
IAS 1.91 a Disclosure, IAS 1.7 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, net of tax
Effective 2021-01-01 IFRS 17.80 b Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or
loss, net of tax
Effective 2021-01-01 IFRS 17.91 a Disclosure, Effective 2021-01-01 IFRS 17.B135 a Disclosure, Effective 2021-01-01 IAS 1.92 Disclosure
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
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure
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
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net
of tax
Effective 2021-01-01 IAS 1.92 Disclosure, Effective 2021-01-01 IFRS 17.91 a Disclosure, Effective 2021-01-01 IFRS 17.B135 a Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or
loss
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified
to profit or loss, net of tax
IAS 1.82A Disclosure
Total other comprehensive income that will be reclassified to profit or loss, net of tax
IAS 1.IG6 Example, IAS 1.82A Example
Total other comprehensive income
IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure
Total comprehensive income
IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IAS 1.106 a Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
IAS 1.81B b (ii) Disclosure, IAS 1.106 a Disclosure
Comprehensive income, attributable to non-controlling interests
IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure
Statement of comprehensive income [abstract]
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
IAS 1.7 Disclosure, IFRS 7.20 a (vii) Disclosure, IAS 1.91 b Disclosure
Other comprehensive income, before tax, gains (losses) on revaluation
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk
of liability
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
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
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IAS 1.91 b Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified
to profit or loss, before tax
IAS 1.82A Disclosure
Total other comprehensive income that will not be reclassified to profit or loss, before tax
IAS 1.82A Common practice, IAS 1.IG6 Common practice
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, before tax
IAS 1.91 b Disclosure
Reclassification adjustments on exchange differences on translation, before tax
IAS 1.92 Disclosure, IAS 21.48 Disclosure
Other comprehensive income, before tax, exchange differences on translation
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, before tax
Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2021-01-01 IAS 1.91 b Disclosure
Reclassification adjustments on available-for-sale financial assets, before tax
Expiry date 2021-01-01 IAS 1.92 Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure
Other comprehensive income, before tax, available-for-sale financial assets
Expiry date 2021-01-01 IAS 1.91 b Disclosure, Expiry date 2021-01-01 IAS 1.7 Disclosure
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, before tax
IAS 1.91 b Disclosure, Expiry date 2021-01-01 IFRS 7.23 c Disclosure
Reclassification adjustments on cash flow hedges, before tax
Expiry date 2021-01-01 IFRS 7.23 d Disclosure, IAS 1.92 Disclosure
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence
was hedged highly probable forecast transaction, before tax
Expiry date 2021-01-01 IFRS 7.23 e Disclosure
Other comprehensive income, before tax, cash flow hedges
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, before tax
IFRS 9.6.5.13 a Disclosure, IAS 1.91 b Disclosure, IAS 39.102 a Disclosure
Reclassification adjustments on hedges of net investments in foreign operations, before tax
IAS 1.92 Disclosure, IFRS 9.6.5.14 Disclosure, IAS 39.102 Disclosure
Other comprehensive income, before tax, hedges of net investments in foreign operations
IAS 39.102 a Disclosure, IAS 1.91 b Disclosure, IFRS 9.6.5.13 a Disclosure
Change in value of time value of options [abstract]
Gains (losses) on change in value of time value of options, before tax
IAS 1.91 b Disclosure
Reclassification adjustments on change in value of time value of options, before tax
IAS 1.92 Disclosure
Other comprehensive income, before tax, change in value of time value of options
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
Change in value of forward elements of forward contracts [abstract]
Gains (losses) on change in value of forward elements of forward contracts, before tax
IAS 1.91 b Disclosure
Reclassification adjustments on change in value of forward elements of forward contracts, before tax
IAS 1.92 Disclosure
Other comprehensive income, before tax, change in value of forward elements of forward contracts
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
Change in value of foreign currency basis spreads [abstract]
Gains (losses) on change in value of foreign currency basis spreads, before tax
IAS 1.91 b Disclosure
Reclassification adjustments on change in value of foreign currency basis spreads, before tax
IAS 1.92 Disclosure
Other comprehensive income, before tax, change in value of foreign currency basis spreads
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
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
IFRS 7.20 a (viii) Disclosure, IAS 1.91 b Disclosure
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
IFRS 7.20 a (viii) Disclosure, IAS 1.92 Disclosure
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through
other comprehensive income measurement category, before tax
IFRS 9.5.6.5 Disclosure
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income
IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure, IAS 1.7 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
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.91 b Disclosure, Effective 2021-01-01 IFRS 17.80 b Disclosure
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or
loss, before tax
Effective 2021-01-01 IAS 1.92 Disclosure, Effective 2021-01-01 IFRS 17.B135 a Disclosure, Effective 2021-01-01 IFRS 17.91 a Disclosure
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
Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IAS 1.91 b Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure
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
Effective 2021-01-01 IAS 1.91 b Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before
tax
Effective 2021-01-01 IFRS 17.91 a Disclosure, Effective 2021-01-01 IAS 1.92 Disclosure, Effective 2021-01-01 IFRS 17.B135 a Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or
loss
Effective 2021-01-01 IAS 1.91 b Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified
to profit or loss, before tax
IAS 1.82A Disclosure
Total other comprehensive income that will be reclassified to profit or loss, before tax
IAS 1.82A Common practice, IAS 1.IG6 Common practice
Total other comprehensive income, before tax
IAS 1.91 b Disclosure
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
Income tax relating to investments in equity instruments included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to changes in revaluation surplus included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included
in other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
Income tax relating to hedges of investments in equity instruments included in other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
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
Effective 2021-01-01 IAS 1.90 Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 12.81 ab Disclosure
Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
IAS 1.91 Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
that will not be reclassified to profit or loss
IAS 1.91 Disclosure
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
Income tax relating to exchange differences on translation included in other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
Income tax relating to available-for-sale financial assets included in other comprehensive income
Expiry date 2021-01-01 IAS 1.90 Disclosure, Expiry date 2021-01-01 IAS 12.81 ab Disclosure
Income tax relating to cash flow hedges included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to change in value of time value of options included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive
income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
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
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 12.81 ab Disclosure, Effective 2021-01-01 IAS 1.90 Disclosure
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.90 Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 12.81 ab Disclosure
Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss
IAS 1.91 Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
that will be reclassified to profit or loss
IAS 1.91 Disclosure
Total other comprehensive income
IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure
Total comprehensive income
IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IAS 1.106 a Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
IAS 1.81B b (ii) Disclosure, IAS 1.106 a Disclosure
Comprehensive income, attributable to non-controlling interests
IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
IAS 7.14 a Example
Receipts from royalties, fees, commissions and other revenue
IAS 7.14 b Example
Receipts from contracts held for dealing or trading purposes
IAS 7.14 g Example
Receipts from premiums and claims, annuities and other policy benefits
Expiry date 2021-01-01 IAS 7.14 e Example
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale
IAS 7.14 Example
Other cash receipts from operating activities
IAS 7.14 Example
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services
IAS 7.14 c Example
Payments from contracts held for dealing or trading purpose
IAS 7.14 g Example
Payments to and on behalf of employees
IAS 7.14 d Example
Payments for premiums and claims, annuities and other policy benefits
Expiry date 2021-01-01 IAS 7.14 e Example
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale
IAS 7.14 Example
Other cash payments from operating activities
IAS 7.14 Example
Net cash flows from (used in) operations
IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example
Dividends paid
IAS 7.31 Disclosure
Dividends received
IAS 7.31 Disclosure
Interest paid
IAS 7.31 Disclosure
Interest received
IAS 7.31 Disclosure
Income taxes refund (paid)
IAS 7.35 Disclosure, IAS 7.14 f Example
Other inflows (outflows) of cash
IAS 7.14 Disclosure
Net cash flows from (used in) operating activities
IAS 7.50 d Disclosure, IAS 7.10 Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
IAS 7.39 Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
IAS 7.39 Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
IAS 7.16 d Example
Other cash payments to acquire equity or debt instruments of other entities
IAS 7.16 c Example
Other cash receipts from sales of interests in joint ventures
IAS 7.16 d Example
Other cash payments to acquire interests in joint ventures
IAS 7.16 c Example
Proceeds from sales of property, plant and equipment
IAS 7.16 b Example
Purchase of property, plant and equipment
IAS 7.16 a Example
Proceeds from sales of intangible assets
IAS 7.16 b Example
Purchase of intangible assets
IAS 7.16 a Example
Proceeds from sales of other long-term assets
IAS 7.16 b Example
Purchase of other long-term assets
IAS 7.16 a Example
Proceeds from government grants
IAS 20.28 Common practice
Cash advances and loans made to other parties
IAS 7.16 e Example
Cash receipts from repayment of advances and loans made to other parties
IAS 7.16 f Example
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
IAS 7.16 g Example
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
IAS 7.16 h Example
Dividends received
IAS 7.31 Disclosure
Interest paid
IAS 7.31 Disclosure
Interest received
IAS 7.31 Disclosure
Income taxes refund (paid)
IAS 7.14 f Example, IAS 7.35 Disclosure
Other inflows (outflows) of cash
IAS 7.21 Disclosure
Net cash flows from (used in) investing activities
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
IAS 7.42A Disclosure, IAS 7.42B Disclosure
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
IAS 7.42B Disclosure, IAS 7.42A Disclosure
Proceeds from issuing shares
IAS 7.17 a Example
Proceeds from issuing other equity instruments
IAS 7.17 a Example
Payments to acquire or redeem entity's shares
IAS 7.17 b Example
Payments of other equity instruments
IAS 7.17 Common practice
Proceeds from borrowings
IAS 7.17 c Example
Repayments of borrowings
IAS 7.17 d Example
Payments of lease liabilities
Proceeds from government grants
IAS 20.28 Common practice
Dividends paid
IAS 7.31 Disclosure
Interest paid
IAS 7.31 Disclosure
Income taxes refund (paid)
IAS 7.14 f Example, IAS 7.35 Disclosure
Other inflows (outflows) of cash
IAS 7.21 Disclosure
Net cash flows from (used in) financing activities
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
IAS 7.45 Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
IAS 7.28 Disclosure, IAS 7.25 Disclosure
Net increase (decrease) in cash and cash equivalents
IAS 7.45 Disclosure
Cash and cash equivalents at beginning of period
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Cash and cash equivalents at end of period
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Adjustments to reconcile profit (loss) [abstract]
Adjustments for income tax expense
IAS 7.35 Disclosure
Adjustments for finance costs
IAS 7.20 c Common practice
Adjustments for decrease (increase) in inventories
IAS 7.20 a Common practice
Adjustments for decrease (increase) in trade accounts receivable
IAS 7.20 a Common practice
Adjustments for decrease (increase) in other operating receivables
IAS 7.20 a Common practice
Adjustments for increase (decrease) in trade accounts payable
IAS 7.20 a Common practice
Adjustments for increase (decrease) in other operating payables
IAS 7.20 a Common practice
Adjustments for depreciation and amortisation expense
IAS 7.20 b Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
IAS 7.20 b Common practice
Adjustments for provisions
IAS 7.20 b Common practice
Adjustments for unrealised foreign exchange losses (gains)
IAS 7.20 b Common practice
Adjustments for share-based payments
IAS 7.20 b Common practice
Adjustments for fair value losses (gains)
IAS 7.20 b Common practice
Adjustments for undistributed profits of associates
IAS 7.20 b Common practice
Other adjustments for non-cash items
IAS 7.20 b Common practice
Adjustments for losses (gains) on disposal of non-current assets
IAS 7.14 Common practice
Other adjustments for which cash effects are investing or financing cash flow
IAS 7.20 c Common practice
Other adjustments to reconcile profit (loss)
IAS 7.20 Disclosure
Total adjustments to reconcile profit (loss)
IAS 7.20 Disclosure
Net cash flows from (used in) operations
IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example
Dividends paid
IAS 7.31 Disclosure
Dividends received
IAS 7.31 Disclosure
Interest paid
IAS 7.31 Disclosure
Interest received
IAS 7.31 Disclosure
Income taxes refund (paid)
IAS 7.35 Disclosure, IAS 7.14 f Example
Other inflows (outflows) of cash
IAS 7.14 Disclosure
Net cash flows from (used in) operating activities
IAS 7.50 d Disclosure, IAS 7.10 Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
IAS 7.39 Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
IAS 7.39 Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
IAS 7.16 d Example
Other cash payments to acquire equity or debt instruments of other entities
IAS 7.16 c Example
Other cash receipts from sales of interests in joint ventures
IAS 7.16 d Example
Other cash payments to acquire interests in joint ventures
IAS 7.16 c Example
Proceeds from sales of property, plant and equipment
IAS 7.16 b Example
Purchase of property, plant and equipment
IAS 7.16 a Example
Proceeds from sales of intangible assets
IAS 7.16 b Example
Purchase of intangible assets
IAS 7.16 a Example
Proceeds from sales of other long-term assets
IAS 7.16 b Example
Purchase of other long-term assets
IAS 7.16 a Example
Proceeds from government grants
IAS 20.28 Common practice
Cash advances and loans made to other parties
IAS 7.16 e Example
Cash receipts from repayment of advances and loans made to other parties
IAS 7.16 f Example
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
IAS 7.16 g Example
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
IAS 7.16 h Example
Dividends received
IAS 7.31 Disclosure
Interest paid
IAS 7.31 Disclosure
Interest received
IAS 7.31 Disclosure
Income taxes refund (paid)
IAS 7.14 f Example, IAS 7.35 Disclosure
Other inflows (outflows) of cash
IAS 7.21 Disclosure
Net cash flows from (used in) investing activities
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
IAS 7.42A Disclosure, IAS 7.42B Disclosure
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
IAS 7.42B Disclosure, IAS 7.42A Disclosure
Proceeds from issuing shares
IAS 7.17 a Example
Proceeds from issuing other equity instruments
IAS 7.17 a Example
Payments to acquire or redeem entity's shares
IAS 7.17 b Example
Payments of other equity instruments
IAS 7.17 Common practice
Proceeds from borrowings
IAS 7.17 c Example
Repayments of borrowings
IAS 7.17 d Example
Payments of lease liabilities
Proceeds from government grants
IAS 20.28 Common practice
Dividends paid
IAS 7.31 Disclosure
Interest paid
IAS 7.31 Disclosure
Income taxes refund (paid)
IAS 7.14 f Example, IAS 7.35 Disclosure
Other inflows (outflows) of cash
IAS 7.21 Disclosure
Net cash flows from (used in) financing activities
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
IAS 7.45 Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
IAS 7.28 Disclosure, IAS 7.25 Disclosure
Net increase (decrease) in cash and cash equivalents
IAS 7.45 Disclosure
Cash and cash equivalents at beginning of period
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Cash and cash equivalents at end of period
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Statement of changes in equity [abstract]
Statement of changes in equity [table]
IAS 1.106 Disclosure
Components of equity [axis]
IAS 1.106 Disclosure
Equity [member]
IAS 1.106 Disclosure
Equity attributable to owners of parent [member]
IAS 1.106 Disclosure
Issued capital [member]
IAS 1.106 Disclosure
Share premium [member]
IAS 1.106 Disclosure
Treasury shares [member]
IAS 1.106 Disclosure
Other equity interest [member]
IAS 1.106 Disclosure
Other reserves [member]
IAS 1.106 Disclosure, IAS 1.79 b Disclosure
Revaluation surplus [member]
IFRS 1.IG10 Disclosure, IAS 1.108 Example, IAS 16.39 Disclosure
Reserve of exchange differences on translation [member]
IAS 1.108 Example, IAS 21.52 b Disclosure
Reserve of cash flow hedges [member]
IFRS 9.6.5.11 Disclosure, IAS 1.108 Example
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
IAS 1.108 Example
Reserve of change in value of time value of options [member]
IFRS 9.6.5.15 Disclosure, IAS 1.108 Example
Reserve of change in value of forward elements of forward contracts [member]
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
Reserve of change in value of foreign currency basis spreads [member]
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
IAS 1.108 Example
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
Effective 2021-01-01 IAS 1.108 Example
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]
Effective 2021-01-01 IAS 1.108 Example
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
Effective 2021-01-01 IAS 1.108 Example
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
Expiry date 2021-01-01 IAS 1.108 Example
Reserve of share-based payments [member]
IAS 1.108 Example
Reserve of remeasurements of defined benefit plans [member]
IAS 1.108 Example
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example
Reserve of gains and losses from investments in equity instruments [member]
IAS 1.108 Example
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
IAS 1.108 Example
Reserve for catastrophe [member]
Expiry date 2021-01-01 IAS 1.108 Example, Expiry date 2021-01-01 IFRS 4.IG58 Disclosure
Reserve for equalisation [member]
Expiry date 2021-01-01 IAS 1.108 Example, Expiry date 2021-01-01 IFRS 4.IG58 Disclosure
Reserve of discretionary participation features [member]
Expiry date 2021-01-01 IFRS 4.34 b Disclosure, Expiry date 2021-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2021-01-01 IAS 1.108 Example
Retained earnings [member]
IAS 1.106 Disclosure, IAS 1.108 Example
Non-controlling interests [member]
IAS 1.106 Disclosure
Retrospective application and retrospective restatement [axis]
IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure
Currently stated [member]
IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice, Effective 2021-01-01 IFRS 17.113 b Disclosure
Previously stated [member]
IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.29 c (i) Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure
Increase (decrease) due to changes in accounting policy [member]
IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure
Increase (decrease) due to corrections of prior period errors [member]
IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure
Statement of changes in equity [line items]
Equity at beginning of period
IFRS 13.93 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Other comprehensive income
IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure
Total comprehensive income
IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IAS 1.106 a Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure
Issue of equity
IAS 1.106 d (iii) Disclosure
Dividends recognised as distributions to owners
IAS 1.107 Disclosure
Increase through other contributions by owners, equity
IAS 1.106 d (iii) Disclosure
Decrease through other distributions to owners, equity
IAS 1.106 d (iii) Disclosure
Increase (decrease) through other changes, equity
IAS 1.106 d Disclosure
Increase (decrease) through treasury share transactions, equity
IAS 1.106 d Disclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
IAS 1.106 d (iii) Disclosure
Increase (decrease) through share-based payment transactions, equity
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
IFRS 9.6.5.11 d (i) Disclosure, IFRS 7.24E a 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
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
IFRS 9.6.5.16 Disclosure
Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying
amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied
IFRS 9.6.5.16 Disclosure
Total increase (decrease) in equity
IAS 1.106 d Disclosure
Equity at end of period
IFRS 13.93 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure
Statement of changes in net assets available for benefits [abstract]
Assets of benefit plan
IAS 26.35 a (i) Disclosure
Description of basis of valuation of assets available for benefits
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
IAS 26.35 a (iii) Disclosure
Explanation of details of any investment in employer
IAS 26.35 a (iv) Disclosure
Liabilities other than actuarial present value of promised retirement benefits
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
IAS 26.35 a Disclosure
Changes in net assets available for benefits [abstract]
Employer contributions
IAS 26.35 b (i) Disclosure
Employee contributions
IAS 26.35 b (ii) Disclosure
Investment income
IAS 26.35 b (iii) Disclosure, IAS 1.85 Common practice
Other income
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
Benefits paid or payable
IAS 26.35 b (v) Disclosure
Administrative expenses
IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure
Other expense
IAS 26.35 b (vii) Disclosure, IAS 1.99 Disclosure, IAS 1.103 Example
Tax income (expense)
IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.79 Disclosure, IAS 26.35 b (viii) Disclosure, IAS 1.82 d Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure
Profit (loss) on disposal of investments and changes in value of investments
IAS 26.35 b (ix) Disclosure
Transfers from (to) other retirement benefit plans
IAS 26.35 b (x) Disclosure
Total increase (decrease) in net assets available for benefits
IAS 26.35 b Disclosure
Net assets available for benefits at end of period
IAS 26.35 a Disclosure
Description of funding policy
IAS 26.35 c Disclosure
Actuarial present value of promised retirement benefits
IAS 26.35 d Disclosure
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement
benefits
IAS 26.35 e Disclosure
Description of retirement benefit plan
IAS 26.36 Disclosure
Names of employers and employee groups covered
IAS 26.36 a Disclosure
Number of participants of retirement benefit plan receiving benefits
IAS 26.36 b Disclosure
Number of other participants of retirement benefit plan
IAS 26.36 b Disclosure
Description of type of retirement benefit plan
IAS 26.36 c Disclosure
Explanation of whether participants contribute to retirement benefit plan
IAS 26.36 d Disclosure
Description of retirement benefits promised to participants
IAS 26.36 e Disclosure
Description of any retirement benefit plan termination terms
IAS 26.36 f Disclosure
Explanation of changes in description of retirement benefit plan
IAS 26.36 g Disclosure
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land
IAS 16.37 a Example
Buildings
IAS 16.37 Common practice
Total land and buildings
IAS 16.37 b Example
Machinery
IAS 16.37 c Example
Vehicles [abstract]
Ships
IAS 16.37 d Example
Aircraft
IAS 16.37 e Example
Motor vehicles
IAS 16.37 f Example
Total vehicles
IAS 16.37 Common practice
Fixtures and fittings
IAS 16.37 g Example
Office equipment
IAS 16.37 h Example
Bearer plants
IAS 16.37 i Example
Tangible exploration and evaluation assets
IFRS 6.25 Disclosure
Mining assets
IAS 16.37 Common practice
Oil and gas assets
IAS 16.37 Common practice
Construction in progress
IAS 16.37 Common practice
Owner-occupied property measured using investment property fair value model
Effective 2021-01-01 IAS 16.29B Disclosure
Other property, plant and equipment
IAS 16.37 Common practice
Total property, plant and equipment
IAS 16.73 e Disclosure, IAS 1.54 a Disclosure
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names
IAS 38.119 a Example
Intangible exploration and evaluation assets
IAS 38.119 Common practice, IFRS 6.25 Disclosure
Mastheads and publishing titles
IAS 38.119 b Example
Computer software
IAS 38.119 c Example
Licences and franchises
IAS 38.119 d Example
Copyrights, patents and other industrial property rights, service and operating rights
IAS 38.119 e Example
Recipes, formulae, models, designs and prototypes
IAS 38.119 f Example
Intangible assets under development
IAS 38.119 g Example
Other intangible assets
IAS 38.119 Common practice
Total intangible assets other than goodwill
IAS 38.118 e Disclosure, IAS 1.54 c Disclosure
Goodwill
IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IFRS 3.B67 d Disclosure
Total intangible assets and goodwill
IAS 1.55 Common practice
Investment property [abstract]
Investment property completed
IAS 1.112 c Common practice
Investment property under construction or development
IAS 1.112 c Common practice
Total investment property
IAS 40.76 Disclosure, IAS 1.54 b Disclosure, IAS 40.79 d Disclosure
Investments in subsidiaries, joint ventures and associates [abstract]
Investments in subsidiaries
IAS 27.10 Disclosure
Investments in joint ventures
IAS 27.10 Disclosure
Investments in associates
IAS 27.10 Disclosure
Total investments in subsidiaries, joint ventures and associates
IAS 27.10 Disclosure
Investments accounted for using equity method [abstract]
Investments in associates accounted for using equity method
IAS 1.55 Common practice
Investments in joint ventures accounted for using equity method
IAS 1.55 Common practice
Total investments accounted for using equity method
IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure
Trade and other non-current receivables [abstract]
Non-current trade receivables
IAS 1.78 b Example
Non-current receivables due from related parties
IAS 1.78 b Example
Non-current receivables due from associates
IAS 1.78 b Common practice
Non-current receivables due from joint ventures
IAS 1.78 b Common practice
Non-current prepayments and non-current accrued income [abstract]
Non-current prepayments
IAS 1.78 b Example
Non-current lease prepayments
IAS 1.55 Common practice
Non-current accrued income
IAS 1.112 c Common practice
Total non-current prepayments and non-current accrued income
IAS 1.112 c Common practice
Non-current receivables from taxes other than income tax
IAS 1.78 b Common practice
Non-current value added tax receivables
IAS 1.78 b Common practice
Non-current receivables from sale of properties
IAS 1.78 b Common practice
Non-current receivables from rental of properties
IAS 1.78 b Common practice
Other non-current receivables
IAS 1.78 b Example
Total trade and other non-current receivables
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
Miscellaneous non-current assets [abstract]
Non-current net defined benefit asset
IAS 1.55 Common practice
Non-current restricted cash and cash equivalents
IAS 1.55 Common practice
Non-current derivative financial assets
IAS 1.55 Common practice
Non-current finance lease receivables
IAS 1.55 Common practice
Non-current interest receivable
IAS 1.112 c Common practice
Non-current programming assets
IAS 1.55 Common practice
Non-current investments other than investments accounted for using equity method
IAS 1.55 Common practice
Long-term deposits
IAS 1.55 Common practice
Other non-current assets
IAS 1.55 Common practice
Trade and other current receivables [abstract]
Current trade receivables
IAS 1.68 Example, IAS 1.78 b Example
Current receivables due from related parties
IAS 1.78 b Example
Current receivables due from associates
IAS 1.78 b Common practice
Current receivables due from joint ventures
IAS 1.78 b Common practice
Current prepayments and current accrued income [abstract]
Current prepayments [abstract]
Current advances to suppliers
IAS 1.112 c Common practice
Current prepaid expenses
IAS 1.112 c Common practice
Total current prepayments
IAS 1.78 b Example
Current accrued income
IAS 1.112 c Common practice
Total current prepayments and current accrued income
IAS 1.112 c Common practice
Current receivables from taxes other than income tax
IAS 1.78 b Common practice
Current value added tax receivables
IAS 1.78 b Common practice
Current receivables from sale of properties
IAS 1.78 b Common practice
Current receivables from rental of properties
IAS 1.78 b Common practice
Other current receivables
IAS 1.78 b Example
Total trade and other current receivables
IAS 1.78 b Disclosure, IAS 1.54 h Disclosure
Trade and other receivables [abstract]
Trade receivables
IAS 1.78 b Example
Receivables due from related parties
IAS 1.78 b Example
Receivables due from associates
IAS 1.78 b Common practice
Receivables due from joint ventures
IAS 1.78 b Common practice
Prepayments and accrued income [abstract]
Prepayments
IAS 1.78 b Example
Accrued income
IAS 1.112 c Common practice
Total prepayments and accrued income
IAS 1.112 c Common practice
Receivables from taxes other than income tax
IAS 1.78 b Common practice
Value added tax receivables
IAS 1.78 b Common practice
Receivables from sale of properties
IAS 1.78 b Common practice
Receivables from rental of properties
IAS 1.78 b Common practice
Other receivables
IAS 1.78 b Example
Total trade and other receivables
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
Categories of non-current financial assets [abstract]
Non-current financial assets at fair value through profit or loss [abstract]
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
IFRS 7.8 a Disclosure
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase
of own financial liabilities
Effective 2021-01-01 IFRS 7.8 a Disclosure
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition
of own equity instruments
Effective 2021-01-01 IFRS 7.8 a Disclosure
Non-current financial assets at fair value through profit or loss, classified as held for trading
Expiry date 2021-01-01 IFRS 7.8 a Disclosure, IAS 1.55 Common practice
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value
IFRS 7.8 a Disclosure
Total non-current financial assets at fair value through profit or loss
IFRS 7.8 a Disclosure
Non-current financial assets available-for-sale
Expiry date 2021-01-01 IFRS 7.8 d Disclosure
Non-current held-to-maturity investments
Expiry date 2021-01-01 IFRS 7.8 b Disclosure
Non-current loans and receivables
Expiry date 2021-01-01 IFRS 7.8 c Disclosure
Non-current financial assets at fair value through other comprehensive income [abstract]
Non-current financial assets measured at fair value through other comprehensive income
IFRS 7.8 h Disclosure
Non-current investments in equity instruments designated at fair value through other comprehensive income
IFRS 7.8 h Disclosure
Total non-current financial assets at fair value through other comprehensive income
IFRS 7.8 h Disclosure
Non-current financial assets at amortised cost
IFRS 7.8 f Disclosure
Total non-current financial assets
IFRS 7.25 Disclosure
Categories of current financial assets [abstract]
Current financial assets at fair value through profit or loss [abstract]
Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
IFRS 7.8 a Disclosure
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase
of own financial liabilities
Effective 2021-01-01 IFRS 7.8 a Disclosure
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition
of own equity instruments
Effective 2021-01-01 IFRS 7.8 a Disclosure
Current financial assets at fair value through profit or loss, classified as held for trading
IAS 1.55 Common practice, Expiry date 2021-01-01 IFRS 7.8 a Disclosure
Current financial assets at fair value through profit or loss, mandatorily measured at fair value
IFRS 7.8 a Disclosure
Total current financial assets at fair value through profit or loss
IFRS 7.8 a Disclosure
Current financial assets available-for-sale
Expiry date 2021-01-01 IFRS 7.8 d Disclosure
Current held-to-maturity investments
Expiry date 2021-01-01 IFRS 7.8 b Disclosure
Current loans and receivables
Expiry date 2021-01-01 IFRS 7.8 c Disclosure
Current financial assets at fair value through other comprehensive income [abstract]
Current financial assets measured at fair value through other comprehensive income
IFRS 7.8 h Disclosure
Current investments in equity instruments designated at fair value through other comprehensive income
IFRS 7.8 h Disclosure
Total current financial assets at fair value through other comprehensive income
IFRS 7.8 h Disclosure
Current financial assets at amortised cost
IFRS 7.8 f Disclosure
Total current financial assets
IFRS 7.25 Disclosure
Categories of financial assets [abstract]
Financial assets at fair value through profit or loss [abstract]
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own
financial liabilities
Effective 2021-01-01 IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of
own equity instruments
Effective 2021-01-01 IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, classified as held for trading
IAS 1.55 Common practice, Expiry date 2021-01-01 IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, mandatorily measured at fair value
IFRS 7.8 a Disclosure
Total financial assets at fair value through profit or loss
IFRS 7.8 a Disclosure
Financial assets available-for-sale
Expiry date 2021-01-01 IFRS 7.8 d Disclosure
Held-to-maturity investments
Expiry date 2021-01-01 IFRS 7.8 b Disclosure
Loans and receivables
Expiry date 2021-01-01 IFRS 7.8 c Disclosure
Financial assets at fair value through other comprehensive income [abstract]
Financial assets measured at fair value through other comprehensive income
IFRS 7.8 h Disclosure
Investments in equity instruments designated at fair value through other comprehensive income
IFRS 7.8 h Disclosure, IFRS 7.11A c Disclosure
Total financial assets at fair value through other comprehensive income
IFRS 7.8 h Disclosure
Financial assets at amortised cost
IFRS 7.8 f Disclosure
Total financial assets
IFRS 7.35M Disclosure, IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example
Classes of current inventories [abstract]
Current raw materials and current production supplies [abstract]
Current raw materials
IAS 1.78 c Example, IAS 2.37 Common practice
Current production supplies
IAS 1.78 c Example, IAS 2.37 Common practice
Total current raw materials and current production supplies
IAS 2.37 Common practice
Current merchandise
IAS 2.37 Common practice, IAS 1.78 c Example
Current food and beverage
IAS 2.37 Common practice
Current agricultural produce
IAS 2.37 Common practice
Current work in progress
IAS 2.37 Common practice, IAS 1.78 c Example
Current finished goods
IAS 1.78 c Example, IAS 2.37 Common practice
Current packaging and storage materials
IAS 2.37 Common practice
Current spare parts
IAS 2.37 Common practice
Current fuel
IAS 2.37 Common practice
Property intended for sale in ordinary course of business
IAS 1.55 Common practice
Current inventories in transit
IAS 2.37 Common practice
Other current inventories
IAS 2.37 Common practice
Total current inventories
IAS 2.36 b Disclosure, IAS 1.68 Example, IAS 1.54 g Disclosure
Classes of current inventories, alternative [abstract]
Current inventories held for sale
IAS 2.37 Common practice
Current work in progress
IAS 2.37 Common practice, IAS 1.78 c Example
Current materials and supplies to be consumed in production process or rendering services
IAS 2.37 Common practice
Total current inventories
IAS 2.36 b Disclosure, IAS 1.68 Example, IAS 1.54 g Disclosure
Non-current inventories arising from extractive activities [abstract]
Non-current ore stockpiles
IAS 2.37 Common practice
Current inventories arising from extractive activities [abstract]
Current ore stockpiles
IAS 2.37 Common practice
Current crude oil
IAS 2.37 Common practice
Current petroleum and petrochemical products
IAS 2.37 Common practice
Current natural gas
IAS 2.37 Common practice
Cash and cash equivalents [abstract]
Cash [abstract]
Cash on hand
IAS 7.45 Common practice
Balances with banks
IAS 7.45 Common practice
Total cash
IAS 7.45 Common practice
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents
IAS 7.45 Common practice
Short-term investments, classified as cash equivalents
IAS 7.45 Common practice
Other banking arrangements, classified as cash equivalents
IAS 7.45 Common practice
Total cash equivalents
IAS 7.45 Common practice
Other cash and cash equivalents
IAS 7.45 Common practice
Total cash and cash equivalents
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Non-current assets or disposal groups classified as held for sale
IFRS 5.38 Disclosure
Non-current assets or disposal groups classified as held for distribution to owners
IFRS 5.5A Disclosure, IFRS 5.38 Disclosure
Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners
IAS 1.54 j Disclosure
Miscellaneous current assets [abstract]
Current net defined benefit asset
IAS 1.55 Common practice
Current restricted cash and cash equivalents
IAS 1.55 Common practice
Current derivative financial assets
IAS 1.55 Common practice
Current finance lease receivables
IAS 1.55 Common practice
Current interest receivable
IAS 1.112 c Common practice
Current programming assets
IAS 1.55 Common practice
Current investments
IAS 1.55 Common practice
Short-term deposits, not classified as cash equivalents
IAS 1.55 Common practice
Current prepayments and other current assets
IAS 1.55 Common practice
Other current assets
IAS 1.55 Common practice
Miscellaneous assets [abstract]
Net defined benefit asset
IAS 1.55 Common practice
Restricted cash and cash equivalents
IAS 1.55 Common practice
Derivative financial assets
IAS 1.55 Common practice
Derivative financial assets held for trading
IAS 1.55 Common practice
Derivative financial assets held for hedging
IAS 1.55 Common practice
Finance lease receivables
IAS 1.55 Common practice
Interest receivable
IAS 1.112 c Common practice
Programming assets
IAS 1.55 Common practice
Investments other than investments accounted for using equity method
IAS 1.55 Common practice
Equity instruments held
IAS 1.55 Common practice
Debt instruments held [abstract]
Bank debt instruments held
IAS 1.112 c Common practice
Corporate debt instruments held
IAS 1.112 c Common practice
Government debt instruments held
IAS 1.112 c Common practice
Asset-backed debt instruments held
IAS 1.112 c Common practice
Other debt instruments held
IAS 1.112 c Common practice
Total debt instruments held
IAS 1.55 Common practice
Loans and advances to banks
IAS 1.55 Common practice
Loans and advances to customers
IAS 1.55 Common practice
Loans to corporate entities
IAS 1.112 c Common practice
Loans to consumers
IAS 1.112 c Common practice
Loans to government
IAS 1.55 Common practice
Cash and bank balances at central banks
IAS 1.55 Common practice
Mandatory reserve deposits at central banks
IAS 1.112 c Common practice
Bank balances at central banks other than mandatory reserve deposits
IAS 1.112 c Common practice
Bank acceptance assets
IAS 1.55 Common practice
Reverse repurchase agreements and cash collateral on securities borrowed
IAS 1.55 Common practice
Investments for risk of policyholders
IAS 1.55 Common practice
Items in course of collection from other banks
IAS 1.55 Common practice
Other assets
IAS 1.55 Common practice
Classes of other provisions [abstract]
Warranty provision [abstract]
Non-current warranty provision
IAS 37 - Example 1 Warranties Example, IAS 37.87 Example
Current warranty provision
IAS 37 - Example 1 Warranties Example, IAS 37.87 Example
Total warranty provision
IAS 37.87 Example, IAS 37 - Example 1 Warranties Example
Restructuring provision [abstract]
Non-current restructuring provision
IAS 37.70 Example
Current restructuring provision
IAS 37.70 Example
Total restructuring provision
IAS 37.70 Example
Legal proceedings provision [abstract]
Non-current legal proceedings provision
IAS 37 - Example 10 A court case Example, IAS 37.87 Example
Current legal proceedings provision
IAS 37 - Example 10 A court case Example, IAS 37.87 Example
Total legal proceedings provision
IAS 37 - Example 10 A court case Example, IAS 37.87 Example
Refunds provision [abstract]
Non-current refunds provision
IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example
Current refunds provision
IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example
Total refunds provision
IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example
Onerous contracts provision [abstract]
Non-current onerous contracts provision
Current onerous contracts provision
IAS 37.66 Example, Expiry date 2019-01-01 IAS 37 - Example 8 An onerous contract Example
Total onerous contracts provision
IAS 37.66 Example, Expiry date 2019-01-01 IAS 37 - Example 8 An onerous contract Example
Provision for decommissioning, restoration and rehabilitation costs [abstract]
Non-current provision for decommissioning, restoration and rehabilitation costs
IAS 37.87 Example, IAS 37 - D Examples: disclosures Example
Current provision for decommissioning, restoration and rehabilitation costs
IAS 37 - D Examples: disclosures Example, IAS 37.87 Example
Total provision for decommissioning, restoration and rehabilitation costs
IAS 37 - D Examples: disclosures Example, IAS 37.87 Example
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions
IAS 1.78 d Common practice
Current miscellaneous other provisions
IAS 1.78 d Common practice
Total miscellaneous other provisions
IAS 1.78 d Common practice
Other provisions [abstract]
Other non-current provisions
IAS 1.78 d Disclosure
Other current provisions
IAS 1.78 d Disclosure
Total other provisions
IAS 37.84 a Disclosure, IAS 1.78 d Disclosure
Borrowings [abstract]
Non-current portion of non-current borrowings
IAS 1.55 Common practice
Current borrowings and current portion of non-current borrowings [abstract]
Current borrowings
IAS 1.55 Common practice
Current portion of non-current borrowings
IAS 1.55 Common practice
Total current borrowings and current portion of non-current borrowings
IAS 1.55 Common practice
Total borrowings
IAS 1.55 Common practice
Non-current portion of non-current borrowings, by type [abstract]
Non-current portion of non-current loans received
IAS 1.112 c Common practice
Non-current portion of non-current secured bank loans received
IAS 1.112 c Common practice
Non-current portion of non-current unsecured bank loans received
IAS 1.112 c Common practice
Non-current portion of non-current bonds issued
IAS 1.112 c Common practice
Non-current portion of non-current notes and debentures issued
IAS 1.112 c Common practice
Non-current portion of non-current commercial papers issued
IAS 1.112 c Common practice
Non-current portion of other non-current borrowings
IAS 1.112 c Common practice
Total non-current portion of non-current borrowings
IAS 1.55 Common practice
Current borrowings and current portion of non-current borrowings, by type [abstract]
Current loans received and current portion of non-current loans received
IAS 1.112 c Common practice
Current secured bank loans received and current portion of non-current secured bank loans received
IAS 1.112 c Common practice
Current unsecured bank loans received and current portion of non-current unsecured bank loans received
IAS 1.112 c Common practice
Current bonds issued and current portion of non-current bonds issued
IAS 1.112 c Common practice
Current notes and debentures issued and current portion of non-current notes and debentures issued
IAS 1.112 c Common practice
Current commercial papers issued and current portion of non-current commercial papers issued
IAS 1.112 c Common practice
Other current borrowings and current portion of other non-current borrowings
IAS 1.112 c Common practice
Total current borrowings and current portion of non-current borrowings
IAS 1.55 Common practice
Borrowings, by type [abstract]
Loans received
IAS 1.112 c Common practice
Secured bank loans received
IAS 1.112 c Common practice
Unsecured bank loans received
IAS 1.112 c Common practice
Bonds issued
IAS 1.112 c Common practice
Notes and debentures issued
IAS 1.112 c Common practice
Commercial papers issued
IAS 1.112 c Common practice
Other borrowings
IAS 1.112 c Common practice
Total borrowings
IAS 1.55 Common practice
Trade and other non-current payables [abstract]
Non-current trade payables
IAS 1.78 Common practice
Non-current payables for purchase of energy
IAS 1.78 Common practice
Non-current payables to related parties
IAS 1.78 Common practice
Non-current payables for purchase of non-current assets
IAS 1.78 Common practice
Accruals and deferred income classified as non-current [abstract]
Deferred income classified as non-current
IAS 1.78 Common practice
Rent deferred income classified as non-current
IAS 1.78 Common practice
Accruals classified as non-current
IAS 1.78 Common practice
Total accruals and deferred income classified as non-current
IAS 1.78 Common practice
Non-current payables on social security and taxes other than income tax
IAS 1.78 Common practice
Non-current value added tax payables
IAS 1.78 Common practice
Non-current excise tax payables
IAS 1.78 Common practice
Non-current retention payables
IAS 1.78 Common practice
Other non-current payables
IAS 1.55 Common practice
Total trade and other non-current payables
IAS 1.54 k Disclosure
Trade and other current payables [abstract]
Current trade payables
IAS 1.78 Common practice, IAS 1.70 Example
Current payables for purchase of energy
IAS 1.78 Common practice
Current payables to related parties
IAS 1.78 Common practice
Current payables for purchase of non-current assets
IAS 1.78 Common practice
Accruals and deferred income classified as current [abstract]
Deferred income classified as current
IAS 1.78 Common practice
Rent deferred income classified as current
IAS 1.78 Common practice
Accruals classified as current
IAS 1.78 Common practice
Short-term employee benefits accruals
IAS 1.78 Common practice
Total accruals and deferred income classified as current
IAS 1.78 Common practice
Current payables on social security and taxes other than income tax
IAS 1.78 Common practice
Current value added tax payables
IAS 1.78 Common practice
Current excise tax payables
IAS 1.78 Common practice
Current retention payables
IAS 1.78 Common practice
Other current payables
IAS 1.55 Common practice
Total trade and other current payables
IAS 1.54 k Disclosure
Trade and other payables [abstract]
Trade payables
IAS 1.78 Common practice
Payables for purchase of energy
IAS 1.78 Common practice
Payables to related parties
IAS 1.78 Common practice
Payables for purchase of non-current assets
IAS 1.78 Common practice
Accruals and deferred income [abstract]
Deferred income
IAS 1.78 Common practice
Rent deferred income
IAS 1.78 Common practice
Accruals
IAS 1.78 Common practice
Total accruals and deferred income
IAS 1.78 Common practice
Payables on social security and taxes other than income tax
IAS 1.78 Common practice
Value added tax payables
IAS 1.78 Common practice
Excise tax payables
IAS 1.78 Common practice
Retention payables
IAS 1.78 Common practice
Other payables
IAS 1.55 Common practice
Total trade and other payables
IAS 1.54 k Disclosure
Categories of non-current financial liabilities [abstract]
Non-current financial liabilities at fair value through profit or loss [abstract]
Non-current financial liabilities at fair value through profit or loss, classified as held for trading
IFRS 7.8 e Disclosure
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
IFRS 7.8 e Disclosure
Total non-current financial liabilities at fair value through profit or loss
IFRS 7.8 e Disclosure
Non-current financial liabilities at amortised cost
IFRS 7.8 g Disclosure, Expiry date 2021-01-01 IFRS 7.8 f Disclosure
Total non-current financial liabilities
IFRS 7.25 Disclosure
Categories of current financial liabilities [abstract]
Current financial liabilities at fair value through profit or loss [abstract]
Current financial liabilities at fair value through profit or loss, classified as held for trading
IFRS 7.8 e Disclosure
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
IFRS 7.8 e Disclosure
Total current financial liabilities at fair value through profit or loss
IFRS 7.8 e Disclosure
Current financial liabilities at amortised cost
Expiry date 2021-01-01 IFRS 7.8 f Disclosure, IFRS 7.8 g Disclosure
Total current financial liabilities
IFRS 7.25 Disclosure
Categories of financial liabilities [abstract]
Financial liabilities at fair value through profit or loss [abstract]
Financial liabilities at fair value through profit or loss that meet definition of held for trading
IFRS 7.8 e Disclosure
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
IFRS 7.8 e Disclosure
Total financial liabilities at fair value through profit or loss
IFRS 7.8 e Disclosure
Financial liabilities at amortised cost
IFRS 7.8 g Disclosure, Expiry date 2021-01-01 IFRS 7.8 f Disclosure
Total financial liabilities
IFRS 7.25 Disclosure
Miscellaneous non-current liabilities [abstract]
Non-current net defined benefit liability
IAS 1.55 Common practice
Non-current derivative financial liabilities
IAS 1.55 Common practice
Non-current government grants
IAS 1.55 Common practice
Non-current advances received
IAS 1.55 Common practice
Non-current dividend payables
IAS 1.55 Common practice
Non-current interest payable
IAS 1.112 c Common practice
Non-current deposits from customers
IAS 1.55 Common practice
Non-current debt instruments issued
IAS 1.55 Common practice
Other non-current liabilities
IAS 1.55 Common practice
Miscellaneous current liabilities [abstract]
Current net defined benefit liability
IAS 1.55 Common practice
Current derivative financial liabilities
IAS 1.55 Common practice
Current government grants
IAS 1.55 Common practice
Current advances received
IAS 1.55 Common practice
Current dividend payables
IAS 1.55 Common practice
Current interest payable
IAS 1.112 c Common practice
Current deposits from customers
IAS 1.55 Common practice
Current debt instruments issued
IAS 1.55 Common practice
Current accrued expenses and other current liabilities
IAS 1.55 Common practice
Other current liabilities
IAS 1.55 Common practice
Miscellaneous liabilities [abstract]
Net defined benefit liability
IAS 1.55 Common practice
Derivative financial liabilities
IAS 1.55 Common practice
Derivative financial liabilities held for trading
IAS 1.55 Common practice
Derivative financial liabilities held for hedging
IAS 1.55 Common practice
Government grants
IAS 1.55 Common practice
Advances received
IAS 1.55 Common practice
Dividend payables
IAS 1.55 Common practice
Interest payable
IAS 1.112 c Common practice
Deposits from banks
IAS 1.55 Common practice
Deposits from customers [abstract]
Balances on term deposits from customers
IAS 1.112 c Common practice
Balances on demand deposits from customers
IAS 1.112 c Common practice
Balances on current accounts from customers
IAS 1.112 c Common practice
Balances on other deposits from customers
IAS 1.112 c Common practice
Total deposits from customers
IAS 1.55 Common practice
Liabilities due to central banks
IAS 1.55 Common practice
Subordinated liabilities [abstract]
Dated subordinated liabilities
IAS 1.112 c Common practice
Undated subordinated liabilities
IAS 1.112 c Common practice
Total subordinated liabilities
IAS 1.55 Common practice
Debt instruments issued
IAS 1.55 Common practice
Bank acceptance liabilities
IAS 1.55 Common practice
Repurchase agreements and cash collateral on securities lent
IAS 1.55 Common practice
Investment contracts liabilities
IAS 1.55 Common practice
Items in course of transmission to other banks
IAS 1.55 Common practice
Other liabilities
IAS 1.55 Common practice
Miscellaneous equity [abstract]
Capital reserve
IAS 1.55 Common practice
Additional paid-in capital
IAS 1.55 Common practice
Accumulated other comprehensive income
IAS 1.55 Common practice
Other reserves [abstract]
Revaluation surplus
IAS 16.39 Disclosure, IAS 38.85 Disclosure
Reserve of exchange differences on translation
IAS 21.52 b Disclosure
Reserve of cash flow hedges
IAS 1.78 e Common practice, IFRS 9.6.5.11 Disclosure
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments
IAS 1.78 e Common practice
Reserve of change in value of time value of options
IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure
Reserve of change in value of forward elements of forward contracts
IFRS 9.6.5.16 Disclosure, IAS 1.78 e Common practice
Reserve of change in value of foreign currency basis spreads
IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income
IAS 1.78 e Common practice
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss
Effective 2021-01-01 IAS 1.78 e Common 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
Effective 2021-01-01 IAS 1.78 e Common practice
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss
Effective 2021-01-01 IAS 1.78 e Common practice
Reserve of gains and losses on remeasuring available-for-sale financial assets
Expiry date 2021-01-01 IAS 1.78 e Common practice
Reserve of share-based payments
IAS 1.78 e Common practice
Reserve of remeasurements of defined benefit plans
IAS 1.78 e Common practice
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale
IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure
Reserve of gains and losses from investments in equity instruments
IAS 1.78 e Common practice
Reserve of change in fair value of financial liability attributable to change in credit risk of liability
IAS 1.78 e Common practice
Reserve for catastrophe
Expiry date 2021-01-01 IFRS 4.IG58 Disclosure, Expiry date 2021-01-01 IAS 1.78 e Example
Reserve for equalisation
Expiry date 2021-01-01 IFRS 4.IG58 Disclosure, Expiry date 2021-01-01 IAS 1.78 e Example
Reserve of discretionary participation features
Expiry date 2021-01-01 IFRS 4.34 b Disclosure, Expiry date 2021-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2021-01-01 IAS 1.78 e Example
Reserve of equity component of convertible instruments
IAS 1.55 Common practice
Capital redemption reserve
IAS 1.55 Common practice
Merger reserve
IAS 1.55 Common practice
Statutory reserve
IAS 1.55 Common practice
Total other reserves
IAS 1.78 e Example
Net assets (liabilities) [abstract]
Assets
IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure
Liabilities
IAS 1.55 Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 a Disclosure
Net assets (liabilities)
IAS 1.112 c Common practice, IFRS 1.IG63 Example
Net current assets (liabilities) [abstract]
Current assets
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
Current liabilities
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
Net current assets (liabilities)
IAS 1.55 Common practice
Assets less current liabilities [abstract]
Assets
IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure
Current liabilities
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
Assets less current liabilities
IAS 1.55 Common practice
Net debt
IAS 1.112 c Common practice
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods
IAS 1.112 c Common practice
Revenue from sale of copper
IAS 1.112 c Common practice
Revenue from sale of gold
IAS 1.112 c Common practice
Revenue from sale of silver
IAS 1.112 c Common practice
Revenue from sale of oil and gas products
IAS 1.112 c Common practice
Revenue from sale of crude oil
IAS 1.112 c Common practice
Revenue from sale of natural gas
IAS 1.112 c Common practice
Revenue from sale of petroleum and petrochemical products
IAS 1.112 c Common practice
Revenue from sale of telecommunication equipment
IAS 1.112 c Common practice
Revenue from sale of electricity
IAS 1.112 c Common practice
Revenue from sale of publications
IAS 1.112 c Common practice
Circulation revenue
IAS 1.112 c Common practice
Subscription circulation revenue
IAS 1.112 c Common practice
Non-subscription circulation revenue
IAS 1.112 c Common practice
Revenue from sale of books
IAS 1.112 c Common practice
Revenue from sale of agricultural produce
IAS 1.112 c Common practice
Revenue from sale of sugar
IAS 1.112 c Common practice
Revenue from sale of alcohol and alcoholic drinks
IAS 1.112 c Common practice
Revenue from sale of food and beverage
IAS 1.112 c Common practice
Revenue from rendering of services
IAS 1.112 c Common practice
Revenue from rendering of telecommunication services [abstract]
Revenue from rendering of telephone services
IAS 1.112 c Common practice
Revenue from rendering of land line telephone services
IAS 1.112 c Common practice
Revenue from rendering of mobile telephone services
IAS 1.112 c Common practice
Revenue from rendering of internet and data services [abstract]
Revenue from rendering of internet services
IAS 1.112 c Common practice
Revenue from rendering of data services
IAS 1.112 c Common practice
Total revenue from rendering of internet and data services
IAS 1.112 c Common practice
Revenue from rendering of interconnection services
IAS 1.112 c Common practice
Revenue from rendering of other telecommunication services
IAS 1.112 c Common practice
Total revenue from rendering of telecommunication services
IAS 1.112 c Common practice
Revenue from rendering of transport services
IAS 1.112 c Common practice
Revenue from rendering of passenger transport services
IAS 1.112 c Common practice
Revenue from rendering of cargo and mail transport services
IAS 1.112 c Common practice
Revenue from rendering of advertising services
IAS 1.112 c Common practice
Revenue from rendering of printing services
IAS 1.112 c Common practice
Revenue from rendering of information technology services
IAS 1.112 c Common practice
Revenue from rendering of information technology maintenance and support services
IAS 1.112 c Common practice
Revenue from rendering of information technology consulting services
IAS 1.112 c Common practice
Revenue from hotel operations
IAS 1.112 c Common practice
Revenue from room occupancy services
IAS 1.112 c Common practice
Revenue from rendering of gaming services
IAS 1.112 c Common practice
Revenue from construction contracts
IAS 1.112 c Common practice
Royalty income
IAS 1.112 c Common practice
Licence fee income
IAS 1.112 c Common practice
Franchise fee income
IAS 1.112 c Common practice
Interest income
IAS 1.112 c Common practice, IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure, IFRS 8.28 e Disclosure
Interest income on available-for-sale financial assets
Expiry date 2021-01-01 IAS 1.112 c Common practice
Interest income on cash and bank balances at central banks
IAS 1.112 c Common practice
Interest income on cash and cash equivalents
IAS 1.112 c Common practice
Interest income on debt instruments held
IAS 1.112 c Common practice
Interest income on deposits
IAS 1.112 c Common practice
Interest income on financial assets designated at fair value through profit or loss
IAS 1.112 c Common practice
Interest income on financial assets held for trading
IAS 1.112 c Common practice
Interest income on held-to-maturity investments
Expiry date 2021-01-01 IAS 1.112 c Common practice
Interest income on loans and advances to banks
IAS 1.112 c Common practice
Interest income on loans and advances to customers
IAS 1.112 c Common practice
Interest income on loans and receivables
Expiry date 2021-01-01 IAS 1.112 c Common practice
Interest income on other financial assets
IAS 1.112 c Common practice
Interest income on reverse repurchase agreements and cash collateral on securities borrowed
IAS 1.112 c Common practice
Dividend income
IAS 1.112 c Common practice
Other revenue
IAS 1.112 c Common practice
Total revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Material income and expense [abstract]
Write-downs (reversals of write-downs) of inventories [abstract]
Inventory write-down
IAS 1.98 a Disclosure, IAS 2.36 e Disclosure
Reversal of inventory write-down
IAS 2.36 f Disclosure, IAS 1.98 a Disclosure
Net write-downs (reversals of write-downs) of inventories
IAS 1.98 a Disclosure
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
Impairment loss recognised in profit or loss, property, plant and equipment
IAS 1.98 a Disclosure, IAS 16.73 e (v) Disclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
IAS 1.98 a Disclosure, IAS 16.73 e (vi) Disclosure
Net write-downs (reversals of write-downs) of property, plant and equipment
IAS 1.98 a Disclosure
Impairment loss (reversal of impairment loss) on trade receivables [abstract]
Impairment loss recognised in profit or loss, trade receivables
IAS 1.112 c Common practice
Reversal of impairment loss recognised in profit or loss, trade receivables
IAS 1.112 c Common practice
Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables
IAS 1.112 c Common 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
IAS 1.85 Common practice
Reversal of impairment loss recognised in profit or loss, loans and advances
IAS 1.85 Common practice
Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
IAS 1.85 Common practice
Gain on recovery of loans and advances previously written off
IAS 1.85 Common practice
Expense of restructuring activities
IAS 1.98 b Disclosure
Reversal of provisions for cost of restructuring
IAS 1.98 b Disclosure
Gains (losses) on disposals of non-current assets [abstract]
Gains on disposals of non-current assets
IAS 1.112 c Common practice
Losses on disposals of non-current assets
IAS 1.112 c Common practice
Net gains (losses) on disposals of non-current assets
IAS 1.112 c Common practice
Gains (losses) on disposals of property, plant and equipment [abstract]
Gains on disposals of property, plant and equipment
IAS 1.98 c Disclosure
Losses on disposals of property, plant and equipment
IAS 1.98 c Disclosure
Net gains (losses) on disposals of property, plant and equipment
IAS 1.98 c Disclosure
Gains (losses) on disposals of investment properties [abstract]
Gains on disposals of investment properties
IAS 1.112 c Common practice
Losses on disposals of investment properties
IAS 1.112 c Common practice
Net gains (losses) on disposals of investment properties
IAS 1.112 c Common practice
Gains (losses) on disposals of investments [abstract]
Gains on disposals of investments
IAS 1.98 d Disclosure
Losses on disposals of investments
IAS 1.98 d Disclosure
Net gains (losses) on disposals of investments
IAS 1.98 d Disclosure
Gains (losses) on disposals of other non-current assets
IAS 1.98 Disclosure
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid
IFRIC 19.11 Disclosure
Gains (losses) on litigation settlements [abstract]
Gains on litigation settlements
IAS 1.98 f Disclosure
Losses on litigation settlements
IAS 1.98 f Disclosure
Net gains (losses) on litigation settlements
IAS 1.98 f Disclosure
Other reversals of provisions
IAS 1.98 g Disclosure
Income from continuing operations attributable to owners of parent
IFRS 5.33 d Disclosure
Income from discontinued operations attributable to owners of parent
IFRS 5.33 d Disclosure
Profit (loss) from continuing operations attributable to non-controlling interests
IFRS 5 - Example 11 Example, IFRS 5.33 d Example
Profit (loss) from discontinued operations attributable to non-controlling interests
IFRS 5.33 d Example, IFRS 5 - Example 11 Example
Dividends classified as expense
IAS 32.40 Example
Royalty expense
IAS 1.85 Common practice
Research and development expense
IAS 38.126 Disclosure
Investment income
IAS 26.35 b (iii) Disclosure, IAS 1.85 Common practice
Finance income (cost)
IAS 1.85 Common practice
Other finance income (cost)
IAS 1.85 Common practice
Other finance income
IAS 1.112 c Common practice
Other finance cost
IAS 1.112 c Common practice
Interest expense
IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure
Interest expense on bank loans and overdrafts
IAS 1.112 c Common practice
Interest expense on bonds
IAS 1.112 c Common practice
Interest expense on borrowings
IAS 1.112 c Common practice
Interest expense on debt instruments issued
IAS 1.112 c Common practice
Interest expense on deposits from banks
IAS 1.112 c Common practice
Interest expense on deposits from customers
IAS 1.112 c Common practice
Interest expense on liabilities due to central banks
IAS 1.112 c Common practice
Interest expense on financial liabilities designated at fair value through profit or loss
IAS 1.112 c Common practice
Interest expense on financial liabilities held for trading
IAS 1.112 c Common practice
Interest expense on other financial liabilities
IAS 1.112 c Common practice
Interest expense on repurchase agreements and cash collateral on securities lent
IAS 1.112 c Common practice
Interest income (expense)
IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure
Expense due to unwinding of discount on provisions
IAS 1.112 c Common practice
Repairs and maintenance expense
IAS 1.85 Common practice
Fuel and energy expense [abstract]
Fuel expense
IAS 1.112 c Common practice
Energy expense
IAS 1.112 c Common practice
Total fuel and energy expense
IAS 1.112 c Common practice
Other operating income (expense)
IAS 1.85 Common practice
Miscellaneous other operating income
IAS 1.112 c Common practice
Miscellaneous other operating expense
IAS 1.112 c Common practice
Selling, general and administrative expense [abstract]
Selling expense
IAS 1.112 c Common practice
General and administrative expense
IAS 1.112 c Common practice
Total selling, general and administrative expense
IAS 1.85 Common practice
Distribution and administrative expense
IAS 1.85 Common practice
Donations and subsidies expense
IAS 1.112 c Common practice
Directors' remuneration expense
IAS 1.112 c Common practice
Occupancy expense
IAS 1.85 Common practice
Revenue and other operating income
IAS 1.85 Common practice
Rental income
IAS 1.112 c Common practice
Rental expense
IAS 1.85 Common practice
Property service charge income (expense) [abstract]
Property service charge income
IAS 1.112 c Common practice
Property service charge expense
IAS 1.112 c Common practice
Net property service charge income (expense)
IAS 1.112 c Common practice
Property development and project management income
IAS 1.85 Common practice
Property development and project management expense
IAS 1.85 Common practice
Property management expense
IAS 1.112 c Common practice
Income from reimbursements under insurance policies
IAS 1.112 c Common practice
Income from fines and penalties
IAS 1.112 c Common practice
Operating expense
IAS 1.85 Common practice
Operating expense excluding cost of sales
IAS 1.85 Common practice
Cost of sales, hotel operations
IAS 1.85 Common practice
Cost of sales, room occupancy services
IAS 1.85 Common practice
Cost of sales, food and beverage
IAS 1.85 Common practice
Sales and marketing expense
IAS 1.85 Common practice
Media production expense
IAS 1.112 c Common practice
Gains (losses) on change in fair value of derivatives [abstract]
Gains on change in fair value of derivatives
IAS 1.85 Common practice
Losses on change in fair value of derivatives
IAS 1.85 Common practice
Net gains (losses) on change in fair value of derivatives
IAS 1.85 Common practice
Fee and commission income (expense) [abstract]
Fee and commission income [abstract]
Brokerage fee income
IAS 1.112 c Common practice
Portfolio and other management fee income
IAS 1.112 c Common practice
Credit-related fee and commission income
IAS 1.112 c Common practice
Other fee and commission income
IAS 1.112 c Common practice
Total fee and commission income
IAS 1.85 Common practice
Fee and commission expense [abstract]
Brokerage fee expense
IAS 1.112 c Common practice
Other fee and commission expense
IAS 1.112 c Common practice
Total fee and commission expense
IAS 1.85 Common practice
Net fee and commission income (expense)
IAS 1.85 Common practice
Trading income (expense) [abstract]
Trading income (expense) on debt instruments
IAS 1.112 c Common practice
Trading income (expense) on equity instruments
IAS 1.112 c Common practice
Trading income (expense) on derivative financial instruments
IAS 1.112 c Common practice
Trading income (expense) on foreign exchange contracts
IAS 1.112 c Common practice
Other trading income (expense)
IAS 1.112 c Common practice
Total trading income (expense)
IAS 1.85 Common practice
Net earned premium
IAS 1.85 Common practice
Claims and benefits paid, net of reinsurance recoveries
IAS 1.85 Common practice
Increase (decrease) in provision for unearned premium
IAS 1.85 Common practice
Premiums written, net of reinsurance
IAS 1.85 Common practice
Increase (decrease) in insurance liabilities, net of reinsurance
IAS 1.85 Common practice
Acquisition and administration expense related to insurance contracts
IAS 1.85 Common practice
Expenses by nature [abstract]
Raw materials and consumables used
IAS 1.99 Disclosure, IAS 1.102 Example
Cost of merchandise sold
IAS 1.85 Common practice
Cost of purchased energy sold
IAS 1.112 c Common practice
Services expense
IAS 1.85 Common practice
Insurance expense
IAS 1.112 c Common practice
Professional fees expense
IAS 1.112 c Common practice
Transportation expense
IAS 1.112 c Common practice
Bank and similar charges
IAS 1.112 c Common practice
Energy transmission charges
IAS 1.112 c Common practice
Travel expense
IAS 1.112 c Common practice
Communication expense
IAS 1.112 c Common practice
Utilities expense
IAS 1.112 c Common practice
Advertising expense
IAS 1.112 c Common practice
Classes of employee benefits expense [abstract]
Short-term employee benefits expense [abstract]
Wages and salaries
IAS 19.9 Common practice
Social security contributions
IAS 19.9 Common practice
Other short-term employee benefits
IAS 19.9 Common practice
Total short-term employee benefits expense
IAS 1.112 c Common practice
Post-employment benefit expense, defined contribution plans
IAS 19.53 Disclosure
Post-employment benefit expense, defined benefit plans
IAS 19.5 Common practice
Termination benefits expense
IAS 19.171 Common practice
Other long-term employee benefits
IAS 19.158 Common practice
Other employee expense
IAS 19.5 Common practice
Total employee benefits expense
IAS 1.104 Disclosure, IAS 1.99 Disclosure, IAS 1.102 Example
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
Depreciation and amortisation expense [abstract]
Depreciation expense
IAS 1.112 c Common practice
Amortisation expense
IAS 1.112 c Common practice
Total depreciation and amortisation expense
IAS 1.102 Example, IAS 1.104 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IAS 1.99 Disclosure, IFRS 8.28 e Disclosure
Impairment loss (reversal of impairment loss) recognised in profit or loss
IAS 1.99 Disclosure
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss
IAS 1.112 c Common practice
Tax expense other than income tax expense
IAS 1.85 Common practice
Property tax expense
IAS 1.85 Common practice
Other expenses
IAS 1.99 Disclosure, IAS 1.102 Example
Total expenses, by nature
IAS 1.99 Disclosure
Earnings per share [abstract]
Basic and diluted earnings per share [abstract]
Basic and diluted earnings (loss) per share from continuing operations
IAS 1.85 Common practice
Basic and diluted earnings (loss) per share from discontinued operations
IAS 1.85 Common practice
Total basic and diluted earnings (loss) per share
IAS 1.85 Common practice
Miscellaneous other comprehensive income [abstract]
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate
IAS 1.85 Common practice
Other comprehensive income, attributable to owners of parent
IAS 1.85 Common practice
Other comprehensive income, attributable to non-controlling interests
IAS 1.85 Common practice
Other individually immaterial components of other comprehensive income, net of tax
IAS 1.85 Common practice
Other individually immaterial components of other comprehensive income, before tax
IAS 1.85 Common practice
Income tax relating to other individually immaterial components of other comprehensive income
IAS 1.85 Common 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
IAS 1.85 Common practice
Share of profit (loss) of joint ventures accounted for using equity method
IAS 1.85 Common practice
Total share of profit (loss) of associates and joint ventures accounted for using equity method
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
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
IAS 1.82A Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified
to profit or loss, net of tax
IAS 1.82A Disclosure
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified
to profit or loss, before tax
IAS 1.82A Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified
to profit or loss, before tax
IAS 1.82A Disclosure
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IAS 1.91 b Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
[abstract]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
that will not be reclassified to profit or loss
IAS 1.91 Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
that will be reclassified to profit or loss
IAS 1.91 Disclosure
Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using
equity method
IAS 1.90 Disclosure
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss
IAS 1.91 Disclosure
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss
IAS 1.91 Disclosure
Aggregated income tax relating to components of other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services and to and on behalf of employees
IAS 7.14 Common practice
Payments for exploration and evaluation expenses
IAS 7.14 Common practice
Adjustments for interest expense
IAS 7.20 Common practice
Adjustments for interest income
IAS 7.20 Common practice
Adjustments for dividend income
IAS 7.20 Common practice
Adjustments for finance income
IAS 7.20 Common practice
Adjustments for finance income (cost)
IAS 7.20 Common practice
Adjustments for deferred tax expense
IAS 7.20 Common practice
Adjustments to reconcile profit (loss) other than changes in working capital
IAS 7.20 Common practice
Cash flows from (used in) operations before changes in working capital
IAS 7.20 Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
Increase (decrease) in working capital
IAS 7.20 Common practice
Adjustments for decrease (increase) in trade and other receivables
IAS 7.20 Common practice
Adjustments for increase (decrease) in trade and other payables
IAS 7.20 Common practice
Adjustments for decrease (increase) in other assets
IAS 7.20 Common practice
Adjustments for increase (decrease) in other liabilities
IAS 7.20 Common practice
Adjustments for decrease (increase) in other current assets
IAS 7.20 Common practice
Adjustments for increase (decrease) in other current liabilities
IAS 7.20 Common practice
Adjustments for increase (decrease) in employee benefit liabilities
IAS 7.20 Common practice
Adjustments for decrease (increase) in loans and advances to customers
IAS 7.20 Common practice
Adjustments for decrease (increase) in loans and advances to banks
IAS 7.20 Common practice
Adjustments for increase (decrease) in deposits from customers
IAS 7.20 Common practice
Adjustments for increase (decrease) in deposits from banks
IAS 7.20 Common practice
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities
IAS 7.20 Common practice
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent
IAS 7.20 Common practice
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed
IAS 7.20 Common practice
Adjustments for decrease (increase) in financial assets held for trading
IAS 7.20 Common practice
Adjustments for increase (decrease) in financial liabilities held for trading
IAS 7.20 Common practice
Adjustments for decrease (increase) in derivative financial assets
IAS 7.20 Common practice
Adjustments for increase (decrease) in derivative financial liabilities
IAS 7.20 Common practice
Adjustments for decrease (increase) in biological assets
IAS 7.20 Common practice
Adjustments for increase in other provisions arising from passage of time
IAS 7.20 Common practice
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit
or loss
IAS 7.20 Common practice
Adjustments for amortisation expense
IAS 7.20 Common practice
Adjustments for depreciation expense
IAS 7.20 Common practice
Adjustments for impairment loss recognised in profit or loss, goodwill
IAS 7.20 Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables
IAS 7.20 Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories
IAS 7.20 Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment
IAS 7.20 Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets
IAS 7.20 Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances
IAS 7.20 Common practice
Adjustments for gains (losses) on fair value adjustment, investment property
IAS 7.20 Common practice
Adjustments for gains (losses) on change in fair value less costs to sell, biological assets
IAS 7.20 Common practice
Adjustments for gains (losses) on change in fair value of derivatives
IAS 7.20 Common practice
Adjustments for gain (loss) on disposals, property, plant and equipment
IAS 7.20 Common practice
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates
IAS 7.20 Common practice
Adjustments for undistributed profits of investments accounted for using equity method
IAS 7.20 Common practice
Adjustments for increase (decrease) in deferred income
IAS 7.20 Common practice
Income taxes paid, classified as operating activities
IAS 7.35 Common practice
Income taxes refund, classified as operating activities
IAS 7.35 Common practice
Finance costs paid, classified as operating activities
IAS 7.31 Common practice
Finance income received, classified as operating activities
IAS 7.31 Common practice
Cash flows from (used in) investing activities [abstract]
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents
IAS 7.16 Common practice
Dividends received from investments accounted for using equity method, classified as investing activities
IAS 7.16 Common practice
Dividends received from associates, classified as investing activities
IAS 7.16 Common practice
Dividends received from joint ventures, classified as investing activities
IAS 7.16 Common practice
Purchase of interests in associates
IAS 7.16 Common practice
Proceeds from sales of interests in associates
IAS 7.16 Common practice
Purchase of interests in investments accounted for using equity method
IAS 7.16 Common practice
Proceeds from sales of investments accounted for using equity method
IAS 7.16 Common practice
Cash advances and loans made to related parties
IAS 7.16 Common practice
Cash receipts from repayment of advances and loans made to related parties
IAS 7.16 Common practice
Purchase of investment property
IAS 7.16 Common practice
Proceeds from sales of investment property
IAS 7.16 Common practice
Purchase of biological assets
IAS 7.16 Common practice
Proceeds from sales of biological assets
IAS 7.16 Common practice
Purchase of exploration and evaluation assets
IAS 7.16 Common practice
Proceeds from disposal of exploration and evaluation assets
IAS 7.16 Common practice
Purchase of mining assets
IAS 7.16 Common practice
Proceeds from disposal of mining assets
IAS 7.16 Common practice
Purchase of oil and gas assets
IAS 7.16 Common practice
Proceeds from disposal of oil and gas assets
IAS 7.16 Common practice
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations
IAS 7.16 Common practice
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current
assets
IAS 7.16 Common practice
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other
non-current assets
IAS 7.16 Common practice
Payments for development project expenditure
IAS 7.16 Common practice
Cash flows used in exploration and development activities
IAS 7.16 Common practice
Purchase of investments other than investments accounted for using equity method
IAS 7.16 Common practice
Proceeds from sales of investments other than investments accounted for using equity method
IAS 7.16 Common practice
Purchase of financial instruments, classified as investing activities
IAS 7.16 Common practice
Proceeds from sales or maturity of financial instruments, classified as investing activities
IAS 7.16 Common practice
Purchase of available-for-sale financial assets
Expiry date 2021-01-01 IAS 7.16 Common practice
Proceeds from disposal or maturity of available-for-sale financial assets
Expiry date 2021-01-01 IAS 7.16 Common practice
Cash flows from (used in) decrease (increase) in short-term deposits and investments
IAS 7.16 Common practice
Inflows of cash from investing activities
IAS 7.16 Common practice
Outflows of cash from investing activities
IAS 7.16 Common practice
Cash flows from (used in) financing activities [abstract]
Dividends paid to equity holders of parent, classified as financing activities
IAS 7.17 Common practice
Dividends paid to non-controlling interests, classified as financing activities
IAS 7.17 Common practice
Proceeds from sale or issue of treasury shares
IAS 7.17 Common practice
Proceeds from exercise of options
IAS 7.17 Common practice
Proceeds from issue of ordinary shares
IAS 7.17 Common practice
Proceeds from issue of preference shares
IAS 7.17 Common practice
Proceeds from non-current borrowings
IAS 7.17 Common practice
Repayments of non-current borrowings
IAS 7.17 Common practice
Proceeds from current borrowings
IAS 7.17 Common practice
Repayments of current borrowings
IAS 7.17 Common practice
Cash flows from (used in) increase (decrease) in current borrowings
IAS 7.17 Common practice
Cash advances and loans from related parties
IAS 7.17 Common practice
Cash repayments of advances and loans from related parties
IAS 7.17 Common practice
Proceeds from issue of bonds, notes and debentures
IAS 7.17 Common practice
Repayments of bonds, notes and debentures
IAS 7.17 Common practice
Payments for share issue costs
IAS 7.17 Common practice
Payments for debt issue costs
IAS 7.17 Common practice
Proceeds from contributions of non-controlling interests
IAS 7.17 Common practice
Proceeds from issue of subordinated liabilities
IAS 7.17 Common practice
Repayments of subordinated liabilities
IAS 7.17 Common practice
Statement of changes in equity [abstract]
Statement of changes in equity [line items]
Dividends recognised as distributions to owners of parent, relating to prior years
IAS 1.106 d Common practice
Dividends recognised as distributions to owners of parent, relating to current year
IAS 1.106 d Common practice
Dividends recognised as distributions to owners of parent
IAS 1.106 d Common practice
Dividends recognised as distributions to non-controlling interests
IAS 1.106 d Common practice
Increase (decrease) through change in equity of subsidiaries, equity
IAS 1.106 d Common practice
Increase (decrease) through acquisition of subsidiary, equity
IAS 1.106 d Common practice
Increase (decrease) through disposal of subsidiary, equity
IAS 1.106 d Common practice
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity
IAS 1.106 d Common practice
Increase (decrease) through transfer to statutory reserve, equity
IAS 1.106 d Common practice
Increase (decrease) through appropriation of retained earnings, equity
IAS 1.106 d Common practice
Increase (decrease) through exercise of options, equity
IAS 1.106 d Common practice
Increase (decrease) through exercise of warrants, equity
IAS 1.106 d Common practice
Increase (decrease) through conversion of convertible instruments, equity
IAS 1.106 d Common practice
Issue of convertible instruments
IAS 1.106 d Common practice
Decrease (increase) through tax on share-based payment transactions, equity
IAS 1.106 d Common practice
Increase (decrease) through transactions with owners, equity
IAS 1.106 d Common practice
Purchase of treasury shares
IAS 1.106 d Common practice
Sale or issue of treasury shares
IAS 1.106 d Common practice
Cancellation of treasury shares
IAS 1.106 d Common practice
Reduction of issued capital
IAS 1.106 d Common practice
Share issue related cost
IAS 1.106 d Common practice
Miscellaneous components of equity [abstract]
Statutory reserve [member]
IAS 1.108 Common practice
Capital redemption reserve [member]
IAS 1.108 Common practice
Merger reserve [member]
IAS 1.108 Common practice
Reserve of equity component of convertible instruments [member]
IAS 1.108 Common practice
Accumulated other comprehensive income [member]
IAS 1.108 Common practice
Capital reserve [member]
IAS 1.108 Common practice
Additional paid-in capital [member]
IAS 1.108 Common practice
Miscellaneous other reserves [member]
IAS 1.108 Common practice
Disclosure of notes and other explanatory information [text block]
IAS 1.10 e Disclosure
Disclosure of accounting judgements and estimates [text block]
IAS 1.10 e Common practice
Disclosure of accrued expenses and other liabilities [text block]
IAS 1.10 e Common practice
Disclosure of allowance for credit losses [text block]
IAS 1.10 e Common practice
Disclosure of associates [text block]
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Disclosure of auditors' remuneration [text block]
IAS 1.10 e Common practice
Disclosure of authorisation of financial statements [text block]
IAS 1.10 e Common practice
Disclosure of available-for-sale financial assets [text block]
Expiry date 2021-01-01 IAS 1.10 e Common practice
Disclosure of basis of consolidation [text block]
IAS 1.10 e Common practice
Disclosure of basis of preparation of financial statements [text block]
IAS 1.10 e Common practice
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets
[text block]
IAS 41 - Disclosure Disclosure
Disclosure of borrowing costs [text block]
IAS 23 - Disclosure Disclosure
Disclosure of borrowings [text block]
IAS 1.10 e Common practice
Disclosure of business combinations [text block]
IFRS 3 - Disclosures Disclosure
Disclosure of cash and bank balances at central banks [text block]
IAS 1.10 e Common practice
Disclosure of cash and cash equivalents [text block]
IAS 1.10 e Common practice
Disclosure of cash flow statement [text block]
IAS 7 - Presentation of a statement of cash flows Disclosure
Disclosure of changes in accounting policies [text block]
IAS 1.10 e Common practice
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
IAS 8 - Accounting policies Disclosure
Disclosure of collateral [text block]
IAS 1.10 e Common practice
Disclosure of claims and benefits paid [text block]
IAS 1.10 e Common practice
Disclosure of commitments [text block]
IAS 1.10 e Common practice
Disclosure of commitments and contingent liabilities [text block]
IAS 1.10 e Common practice
Disclosure of contingent liabilities [text block]
IAS 37.86 Disclosure
Disclosure of cost of sales [text block]
IAS 1.10 e Common practice
Disclosure of credit risk [text block]
IAS 1.10 e Common practice, IFRS 7 - Credit risk Disclosure
Disclosure of debt instruments [text block]
IAS 1.10 e Common practice
Disclosure of deferred acquisition costs arising from insurance contracts [text block]
IAS 1.10 e Common practice
Disclosure of deferred income [text block]
IAS 1.10 e Common practice
Disclosure of deferred taxes [text block]
IAS 1.10 e Common practice
Disclosure of deposits from banks [text block]
IAS 1.10 e Common practice
Disclosure of deposits from customers [text block]
IAS 1.10 e Common practice
Disclosure of depreciation and amortisation expense [text block]
IAS 1.10 e Common practice
Disclosure of derivative financial instruments [text block]
IAS 1.10 e Common practice
Disclosure of discontinued operations [text block]
IAS 1.10 e Common practice
Disclosure of dividends [text block]
IAS 1.10 e Common practice
Disclosure of earnings per share [text block]
IAS 33 - Disclosure Disclosure
Disclosure of effect of changes in foreign exchange rates [text block]
IAS 21 - Disclosure Disclosure
Disclosure of employee benefits [text block]
IAS 19 - Scope Disclosure
Disclosure of entity's operating segments [text block]
IFRS 8 - Disclosure Disclosure
Disclosure of events after reporting period [text block]
IAS 10 - Disclosure Disclosure
Disclosure of expenses [text block]
IAS 1.10 e Common practice
Disclosure of expenses by nature [text block]
IAS 1.10 e Common practice
Disclosure of exploration and evaluation assets [text block]
IFRS 6 - Disclosure Disclosure
Disclosure of fair value measurement [text block]
IFRS 13 - Disclosure Disclosure
Disclosure of fair value of financial instruments [text block]
IAS 1.10 e Common practice
Disclosure of fee and commission income (expense) [text block]
IAS 1.10 e Common practice
Disclosure of finance cost [text block]
IAS 1.10 e Common practice
Disclosure of finance income (cost) [text block]
IAS 1.10 e Common practice
Disclosure of finance income [text block]
IAS 1.10 e Common practice
Disclosure of financial assets held for trading [text block]
IAS 1.10 e Common practice
Disclosure of financial instruments [text block]
IFRS 7 - Scope Disclosure
Disclosure of financial instruments at fair value through profit or loss [text block]
IAS 1.10 e Common practice
Disclosure of financial instruments designated at fair value through profit or loss [text block]
IAS 1.10 e Common practice
Disclosure of financial instruments held for trading [text block]
IAS 1.10 e Common practice
Disclosure of financial liabilities held for trading [text block]
IAS 1.10 e Common practice
Disclosure of financial risk management [text block]
IAS 1.10 e Common practice
Disclosure of first-time adoption [text block]
IFRS 1 - Presentation and disclosure Disclosure
Disclosure of general and administrative expense [text block]
IAS 1.10 e Common practice
Disclosure of general information about financial statements [text block]
IAS 1.51 Disclosure
Disclosure of going concern [text block]
IAS 1.10 e Common practice
Disclosure of goodwill [text block]
IAS 1.10 e Common practice
Disclosure of government grants [text block]
IAS 20 - Disclosure Disclosure
Disclosure of hyperinflationary reporting [text block]
IAS 29 - Disclosures Disclosure
Disclosure of impairment of assets [text block]
IAS 36 - Disclosure Disclosure
Disclosure of income tax [text block]
IAS 12 - Disclosure Disclosure
Disclosure of information about employees [text block]
IAS 1.10 e Common practice
Disclosure of information about key management personnel [text block]
IAS 1.10 e Common practice
Disclosure of insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4 - Disclosure Disclosure, Effective 2021-01-01 IFRS 17 - Disclosure Disclosure
Disclosure of insurance premium revenue [text block]
IAS 1.10 e Common practice
Disclosure of intangible assets [text block]
IAS 38 - Disclosure Disclosure
Disclosure of intangible assets and goodwill [text block]
IAS 1.10 e Common practice
Disclosure of interest expense [text block]
IAS 1.10 e Common practice
Disclosure of interest income [text block]
IAS 1.10 e Common practice
Disclosure of interest income (expense) [text block]
IAS 1.10 e Common practice
Disclosure of interests in other entities [text block]
IFRS 12.1 Disclosure
Disclosure of interim financial reporting [text block]
IAS 34 - Content of an interim financial report Disclosure
Disclosure of inventories [text block]
IAS 2 - Disclosure Disclosure
Disclosure of investment contracts liabilities [text block]
IAS 1.10 e Common practice
Disclosure of investment property [text block]
IAS 40 - Disclosure Disclosure
Disclosure of investments accounted for using equity method [text block]
IAS 1.10 e Common practice
Disclosure of investments other than investments accounted for using equity method [text block]
IAS 1.10 e Common practice
Disclosure of issued capital [text block]
IAS 1.10 e Common practice
Disclosure of joint ventures [text block]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure
Disclosure of lease prepayments [text block]
IAS 1.10 e Common practice
Disclosure of leases [text block]
Disclosure of liquidity risk [text block]
IAS 1.10 e Common practice
Disclosure of loans and advances to banks [text block]
IAS 1.10 e Common practice
Disclosure of loans and advances to customers [text block]
IAS 1.10 e Common practice
Disclosure of market risk [text block]
IAS 1.10 e Common practice
Disclosure of net asset value attributable to unit-holders [text block]
IAS 1.10 e Common practice
Disclosure of non-controlling interests [text block]
IAS 1.10 e Common practice
Disclosure of non-current assets held for sale and discontinued operations [text block]
IFRS 5 - Presentation and disclosure Disclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block]
IAS 1.10 e Common practice
Disclosure of objectives, policies and processes for managing capital [text block]
IAS 1.134 Disclosure
Disclosure of other assets [text block]
IAS 1.10 e Common practice
Disclosure of other current assets [text block]
IAS 1.10 e Common practice
Disclosure of other current liabilities [text block]
IAS 1.10 e Common practice
Disclosure of other liabilities [text block]
IAS 1.10 e Common practice
Disclosure of other non-current assets [text block]
IAS 1.10 e Common practice
Disclosure of other non-current liabilities [text block]
IAS 1.10 e Common practice
Disclosure of other operating expense [text block]
IAS 1.10 e Common practice
Disclosure of other operating income (expense) [text block]
IAS 1.10 e Common practice
Disclosure of other operating income [text block]
IAS 1.10 e Common practice
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
IAS 37 - Disclosure Disclosure
Disclosure of prepayments and other assets [text block]
IAS 1.10 e Common practice
Disclosure of profit (loss) from operating activities [text block]
IAS 1.10 e Common practice
Disclosure of property, plant and equipment [text block]
IAS 16 - Disclosure Disclosure
Disclosure of provisions [text block]
IAS 1.10 e Common practice
Disclosure of reclassification of financial instruments [text block]
IAS 1.10 e Common practice
Disclosure of regulatory deferral accounts [text block]
IFRS 14 - Disclosure Disclosure, IFRS 14 - Presentation Disclosure
Disclosure of reinsurance [text block]
IAS 1.10 e Common practice
Disclosure of related party [text block]
IAS 24 - Disclosures Disclosure
Disclosure of repurchase and reverse repurchase agreements [text block]
IAS 1.10 e Common practice
Disclosure of research and development expense [text block]
IAS 1.10 e Common practice
Disclosure of reserves within equity [text block]
IAS 1.79 b Disclosure
Disclosure of restricted cash and cash equivalents [text block]
IAS 1.10 e Common practice
Disclosure of revenue [text block]
IAS 1.10 e Common practice
Disclosure of revenue from contracts with customers [text block]
IFRS 15 - Disclosure Disclosure, IFRS 15 - Presentation Disclosure
Disclosure of separate financial statements [text block]
IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure
Disclosure of service concession arrangements [text block]
SIC 29 - Consensus Disclosure
Disclosure of share capital, reserves and other equity interest [text block]
IAS 1.79 Disclosure
Disclosure of share-based payment arrangements [text block]
IFRS 2.44 Disclosure
Disclosure of subordinated liabilities [text block]
IAS 1.10 e Common practice
Disclosure of subsidiaries [text block]
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
Disclosure of significant accounting policies [text block]
IAS 1.117 Disclosure
Disclosure of tax receivables and payables [text block]
IAS 1.10 e Common practice
Disclosure of trade and other payables [text block]
IAS 1.10 e Common practice
Disclosure of trade and other receivables [text block]
IAS 1.10 e Common practice
Disclosure of trading income (expense) [text block]
IAS 1.10 e Common practice
Disclosure of treasury shares [text block]
IAS 1.10 e Common practice
Disclosure of significant accounting policies [text block]
IAS 1.117 Disclosure
Description of accounting policy for available-for-sale financial assets [text block]
Expiry date 2021-01-01 IAS 1.117 b Common practice
Description of accounting policy for biological assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for borrowing costs [text block]
IAS 1.117 b Common practice
Description of accounting policy for borrowings [text block]
IAS 1.117 b Common practice
Description of accounting policy for business combinations [text block]
IAS 1.117 b Common practice
Description of accounting policy for business combinations and goodwill [text block]
IAS 1.117 b Common practice
Description of accounting policy for cash flows [text block]
IAS 1.117 b Common practice
Description of accounting policy for collateral [text block]
IAS 1.117 b Common practice
Description of accounting policy for construction in progress [text block]
IAS 1.117 b Common practice
Description of accounting policy for contingent liabilities and contingent assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for customer acquisition costs [text block]
IAS 1.117 b Common practice
Description of accounting policy for customer loyalty programmes [text block]
IAS 1.117 b Common practice
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
IAS 1.117 b Common practice
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
IAS 1.117 b Common practice
Description of accounting policy for deferred income tax [text block]
IAS 1.117 b Common practice
Description of accounting policy for depreciation expense [text block]
IAS 1.117 b Common practice
Description of accounting policy for derecognition of financial instruments [text block]
IAS 1.117 b Common practice
Description of accounting policy for derivative financial instruments [text block]
IAS 1.117 b Common practice
Description of accounting policy for derivative financial instruments and hedging [text block]
IAS 1.117 b Common practice
Description of accounting policy for determining components of cash and cash equivalents [text block]
IAS 7.46 Disclosure
Description of accounting policy for discontinued operations [text block]
IAS 1.117 b Common practice
Description of accounting policy for discounts and rebates [text block]
IAS 1.117 b Common practice
Description of accounting policy for dividends [text block]
IAS 1.117 b Common practice
Description of accounting policy for earnings per share [text block]
IAS 1.117 b Common practice
Description of accounting policy for emission rights [text block]
IAS 1.117 b Common practice
Description of accounting policy for employee benefits [text block]
IAS 1.117 b Common practice
Description of accounting policy for environment related expense [text block]
IAS 1.117 b Common practice
Description of accounting policy for exceptional items [text block]
IAS 1.117 b Common practice
Description of accounting policy for expenses [text block]
IAS 1.117 b Common practice
Description of accounting policy for exploration and evaluation expenditures [text block]
IFRS 6.24 a Disclosure
Description of accounting policy for fair value measurement [text block]
IAS 1.117 b Common practice
Description of accounting policy for fee and commission income and expense [text block]
IAS 1.117 b Common practice
Description of accounting policy for finance costs [text block]
IAS 1.117 b Common practice
Description of accounting policy for finance income and costs [text block]
IAS 1.117 b Common practice
Description of accounting policy for financial assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for financial guarantees [text block]
IAS 1.117 b Common practice
Description of accounting policy for financial instruments [text block]
IAS 1.117 b Common practice
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
IAS 1.117 b Common practice
Description of accounting policy for financial liabilities [text block]
IAS 1.117 b Common practice
Description of accounting policy for foreign currency translation [text block]
IAS 1.117 b Common practice
Description of accounting policy for franchise fees [text block]
IAS 1.117 b Common practice
Description of accounting policy for functional currency [text block]
IAS 1.117 b Common practice
Description of accounting policy for goodwill [text block]
IAS 1.117 b Common practice
Description of accounting policy for government grants [text block]
IAS 20.39 a Disclosure
Description of accounting policy for hedging [text block]
IAS 1.117 b Common practice
Description of accounting policy for held-to-maturity investments [text block]
Expiry date 2021-01-01 IAS 1.117 b Common practice
Description of accounting policy for impairment of assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for impairment of financial assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for impairment of non-financial assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for income tax [text block]
IAS 1.117 b Common practice
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
IAS 1.117 b Common practice, Expiry date 2021-01-01 IFRS 4.37 a Disclosure
Description of accounting policy for intangible assets and goodwill [text block]
IAS 1.117 b Common practice
Description of accounting policy for intangible assets other than goodwill [text block]
IAS 1.117 b Common practice
Description of accounting policy for interest income and expense [text block]
IAS 1.117 b Common practice
Description of accounting policy for investment in associates [text block]
IAS 1.117 b Common practice
Description of accounting policy for investment in associates and joint ventures [text block]
IAS 1.117 b Common practice
Description of accounting policy for investments in joint ventures [text block]
IAS 1.117 b Common practice
Description of accounting policy for investment property [text block]
IAS 1.117 b Common practice
Description of accounting policy for investments other than investments accounted for using equity method [text block]
IAS 1.117 b Common practice
Description of accounting policy for issued capital [text block]
IAS 1.117 b Common practice
Description of accounting policy for leases [text block]
IAS 1.117 b Common practice
Description of accounting policy for loans and receivables [text block]
Expiry date 2021-01-01 IAS 1.117 b Common practice
Description of accounting policy for measuring inventories [text block]
IAS 2.36 a Disclosure
Description of accounting policy for mining assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for mining rights [text block]
IAS 1.117 b Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
IAS 1.117 b Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations
[text block]
IAS 1.117 b Common practice
Description of accounting policy for offsetting of financial instruments [text block]
IAS 1.117 b Common practice
Description of accounting policy for oil and gas assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for programming assets [text block]
IAS 1.117 b Common practice
Description of accounting policy for property, plant and equipment [text block]
IAS 1.117 b Common practice
Description of accounting policy for provisions [text block]
IAS 1.117 b Common practice
Description of accounting policy for reclassification of financial instruments [text block]
IAS 1.117 b Common practice
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and
transaction price [text block]
IFRS 7.28 a Disclosure
Description of accounting policy for recognition of revenue [text block]
IAS 1.117 b Common practice
Description of accounting policy for regulatory deferral accounts [text block]
IAS 1.117 b Common practice
Description of accounting policy for reinsurance [text block]
IAS 1.117 b Common practice
Description of accounting policy for repairs and maintenance [text block]
IAS 1.117 b Common practice
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
IAS 1.117 b Common practice
Description of accounting policy for research and development expense [text block]
IAS 1.117 b Common practice
Description of accounting policy for restricted cash and cash equivalents [text block]
IAS 1.117 b Common practice
Description of accounting policy for segment reporting [text block]
IAS 1.117 b Common practice
Description of accounting policy for service concession arrangements [text block]
IAS 1.117 b Common practice
Description of accounting policy for share-based payment transactions [text block]
IAS 1.117 b Common practice
Description of accounting policy for stripping costs [text block]
IAS 1.117 b Common practice
Description of accounting policy for subsidiaries [text block]
IAS 1.117 b Common practice
Description of accounting policy for taxes other than income tax [text block]
IAS 1.117 b Common practice
Description of accounting policy for termination benefits [text block]
IAS 1.117 b Common practice
Description of accounting policy for trade and other payables [text block]
IAS 1.117 b Common practice
Description of accounting policy for trade and other receivables [text block]
IAS 1.117 b Common practice
Description of accounting policy for trading income and expense [text block]
IAS 1.117 b Common practice
Description of accounting policy for transactions with non-controlling interests [text block]
IAS 1.117 b Common practice
Description of accounting policy for transactions with related parties [text block]
IAS 1.117 b Common practice
Description of accounting policy for treasury shares [text block]
IAS 1.117 b Common practice
Description of accounting policy for warrants [text block]
IAS 1.117 b Common practice
Description of other accounting policies relevant to understanding of financial statements [text block]
IAS 1.117 b Disclosure
Disclosure of notes and other explanatory information [text block]
IAS 1.10 e Disclosure
Name of reporting entity or other means of identification
IAS 1.51 a Disclosure
Domicile of entity
IAS 1.138 a Disclosure
Legal form of entity
IAS 1.138 a Disclosure
Country of incorporation
IAS 1.138 a Disclosure
Address of entity's registered office
IAS 1.138 a Disclosure
Principal place of business
IAS 1.138 a Disclosure
Description of nature of entity's operations and principal activities
IAS 1.138 b Disclosure
Name of parent entity
IAS 1.138 c Disclosure, IAS 24.13 Disclosure
Name of ultimate parent of group
IAS 1.138 c Disclosure, IAS 24.13 Disclosure
Length of life of limited life entity
IAS 1.138 d Disclosure
Statement of IFRS compliance [text block]
IAS 1.16 Disclosure
Management conclusion on fair presentation as consequence of departure
IAS 1.20 a Disclosure
Explanation of departure from IFRS
IAS 1.20 c Disclosure, IAS 1.20 b Disclosure
Explanation of financial effect of departure from IFRS
IAS 1.20 d Disclosure
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements
set out in Framework
IAS 1.23 a Disclosure
Explanation of adjustments that would be necessary to achieve fair presentation
IAS 1.23 b Disclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
IAS 1.25 Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis
IAS 1.25 Disclosure
Explanation of why entity not regarded as going concern
IAS 1.25 Disclosure
Description of reason for using longer or shorter reporting period
IAS 1.36 a Disclosure
Description of fact that amounts presented in financial statements are not entirely comparable
IAS 1.36 b Disclosure
Disclosure of reclassifications or changes in presentation [text block]
IAS 1.41 Disclosure
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]
IAS 1.41 Disclosure
Reclassified items [axis]
IAS 1.41 Disclosure
Reclassified items [member]
IAS 1.41 Disclosure
Disclosure of reclassifications or changes in presentation [line items]
Description of nature of reclassifications or changes in presentation
IAS 1.41 a Disclosure
Amount of reclassifications or changes in presentation
IAS 1.41 b Disclosure
Description of reason for reclassifications or changes in presentation
IAS 1.41 c Disclosure
Description of reason why reclassification of comparative amounts is impracticable
IAS 1.42 a Disclosure
Description of nature of necessary adjustments to provide comparative information
IAS 1.42 b Disclosure
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [text block]
IAS 1.61 Disclosure
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [abstract]
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [table]
IAS 1.61 Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Later than one year [member]
Expiry date 2021-01-01 IFRS 7.IG28 d Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [line items]
Current inventories
IAS 2.36 b Disclosure, IAS 1.68 Example, IAS 1.54 g Disclosure
Current trade receivables
IAS 1.68 Example, IAS 1.78 b Example
Current trade payables
IAS 1.78 Common practice, IAS 1.70 Example
Disclosure of significant accounting policies [text block]
IAS 1.117 Disclosure
Explanation of measurement bases used in preparing financial statements [text block]
IAS 1.117 a Disclosure
Description of other accounting policies relevant to understanding of financial statements [text block]
IAS 1.117 b Disclosure
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
IAS 1.122 Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
IAS 1.125 Disclosure, IFRIC 14.10 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
IAS 1.125 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material adjustment [table]
IAS 1.125 Disclosure
Assets and liabilities [axis]
IAS 1.125 Disclosure
Assets and liabilities [member]
IAS 1.125 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
Description of nature of assets with significant risk of material adjustments within next financial year
IAS 1.125 a Disclosure
Description of nature of liabilities with significant risk of material adjustments within next financial year
IAS 1.125 a Disclosure
Assets with significant risk of material adjustments within next financial year
IAS 1.125 b Disclosure
Liabilities with significant risk of material adjustments within next financial year
IAS 1.125 b Disclosure
Disclosure of objectives, policies and processes for managing capital [text block]
IAS 1.134 Disclosure
Disclosure of objectives, policies and processes for managing capital [abstract]
Disclosure of objectives, policies and processes for managing capital [table]
IAS 1.136 Disclosure
Capital requirements [axis]
IAS 1.136 Disclosure
Capital requirements [member]
IAS 1.136 Disclosure
Disclosure of objectives, policies and processes for managing capital [line items]
Qualitative information about entity's objectives, policies and processes for managing capital
IAS 1.135 a Disclosure
Summary quantitative data about what entity manages as capital
IAS 1.135 b Disclosure
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
IAS 1.135 c Disclosure
Information whether entity complied with any externally imposed capital requirements
IAS 1.135 d Disclosure
Information about consequences of non-compliance with externally imposed capital requirements
IAS 1.135 e Disclosure
Dividends recognised as distributions to owners per share
IAS 1.107 Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
IAS 10.13 Disclosure, IAS 1.137 a Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
per share
IAS 1.137 a Disclosure
Cumulative preference dividends not recognised
IAS 1.137 b Disclosure
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for
issue
IFRIC 17.17 a Disclosure
Non-cash assets declared for distribution to owners before financial statements authorised for issue
IFRIC 17.17 b Disclosure
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
IFRIC 17.17 c Disclosure
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial
statements authorised for issue
IFRIC 17.17 c Disclosure
Dividends payable, non-cash assets distributions
IFRIC 17.16 a Disclosure
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners
IFRIC 17.16 b Disclosure
Equity reclassified into financial liabilities
IAS 1.80A Disclosure
Financial liabilities reclassified into equity
IAS 1.80A Disclosure
Description of timing and reason of reclassification between financial liabilities and equity
IAS 1.80A Disclosure
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
IAS 8 - Accounting policies Disclosure
Disclosure of initial application of standards or interpretations [text block]
IAS 8.28 Disclosure
Disclosure of initial application of standards or interpretations [abstract]
Disclosure of initial application of standards or interpretations [table]
IAS 8.28 Disclosure
Initially applied IFRSs [axis]
IAS 8.28 Disclosure
Initially applied IFRSs [member]
IAS 8.28 Disclosure
Disclosure of initial application of standards or interpretations [line items]
Title of initially applied IFRS
IAS 8.28 a Disclosure
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS
IAS 8.28 b Disclosure
Description of nature of change in accounting policy
IAS 8.28 c Disclosure
Description of transitional provisions of initially applied IFRS
IAS 8.28 d Disclosure
Description of transitional provisions of initially applied IFRS that might have effect on future periods
IAS 8.28 e Disclosure
Disclosure of voluntary change in accounting policy [text block]
IAS 8.29 Disclosure
Disclosure of voluntary change in accounting policy [abstract]
Disclosure of voluntary change in accounting policy [table]
IAS 8.29 Disclosure
Voluntary changes in accounting policy [axis]
IAS 8.29 Disclosure
Voluntary changes in accounting policy [member]
IAS 8.29 Disclosure
Disclosure of voluntary change in accounting policy [line items]
Description of nature of voluntary change in accounting policy
IAS 8.29 a Disclosure
Description of reasons why applying new accounting policy provides reliable and more relevant information
IAS 8.29 b Disclosure
Explanation of new standards or interpretations not applied
IAS 8.30 a Disclosure
Disclosure of expected impact of initial application of new standards or interpretations [text block]
IAS 8.30 b Disclosure
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Disclosure of expected impact of initial application of new standards or interpretations [table]
IAS 8.30 b Disclosure
New IFRSs [axis]
IAS 8.30 b Disclosure
New IFRSs [member]
IAS 8.30 b Disclosure
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Title of new IFRS
IAS 8.31 a Example
Description of nature of impending change in accounting policy
IAS 8.31 b Example
Date by which application of new IFRS is required
IAS 8.31 c Example
Date as at which entity plans to apply new IFRS initially
IAS 8.31 d Example
Discussion of impact that initial application of new IFRS is expected to have on financial statements
IAS 8.31 e (i) Example
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable
IAS 8.31 e (ii) Example
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
IAS 8.29 e Disclosure, IAS 8.28 h Disclosure
Disclosure of changes in accounting estimates [text block]
IAS 8.39 Disclosure
Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]
IAS 8.39 Disclosure
Accounting estimates [axis]
IAS 8.39 Disclosure
Accounting estimates [member]
IAS 8.39 Disclosure
Disclosure of changes in accounting estimates [line items]
Description of nature of change in accounting estimate [text block]
IAS 8.39 Disclosure
Increase (decrease) in accounting estimate
IAS 8.39 Disclosure
IAS 8.40 Disclosure
Description of nature of accounting errors in prior periods [text block]
IAS 8.49 a Disclosure
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
IAS 8.49 d Disclosure
Disclosure of interim financial reporting [text block]
IAS 34 - Content of an interim financial report Disclosure
Description of significant events and transactions
IAS 34.15 Disclosure
Description of cross-reference to disclosures presented outside interim financial statements
IAS 34.16A Disclosure
Description of accounting policies and methods of computation followed in interim financial statements [text block]
IAS 34.16A a Disclosure
Explanation of seasonality or cyclicality of interim operations
IAS 34.16A b Disclosure
Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual
because of their nature size or incidence
IAS 34.16A c Disclosure
Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years
IAS 34.16A d Disclosure
Explanation of issues, repurchases and repayments of debt and equity securities
IAS 34.16A e Disclosure
Dividends paid, ordinary shares
IAS 34.16A f Disclosure
Dividends paid, other shares
IAS 34.16A f Disclosure
Dividends paid, ordinary shares per share
IAS 34.16A f Disclosure
Dividends paid, other shares per share
IAS 34.16A f Disclosure
Explanation of events after interim period that have not been reflected
IAS 34.16A h Disclosure
Explanation of effect of changes in composition of entity during interim period
IAS 34.16A i Disclosure
Description of compliance with IFRSs if applied for interim financial report
IAS 34.19 Disclosure
Description of nature and amount of change in estimate during final interim period
IAS 34.26 Disclosure
Disclosure of events after reporting period [text block]
IAS 10 - Disclosure Disclosure
Explanation of body of authorisation
IAS 10.17 Disclosure
Date of authorisation for issue of financial statements
IAS 10.17 Disclosure
Explanation of fact that entity's owners or others have power to amend financial statements after issue
IAS 10.17 Disclosure
Disclosure of non-adjusting events after reporting period [text block]
IAS 10.21 Disclosure
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [table]
IAS 10.21 Disclosure
Non-adjusting events after reporting period [axis]
IAS 10.21 Disclosure
Non-adjusting events after reporting period [member]
IAS 10.21 Disclosure
Major business combination [member]
IAS 10.22 a Example
Disposal of major subsidiary [member]
IAS 10.22 a Example
Announcement of plan to discontinue operation [member]
IAS 10.22 b Example
Major purchases of assets [member]
IAS 10.22 c Example
Classification of assets as held for sale [member]
IAS 10.22 c Example
Other disposals of assets [member]
IAS 10.22 c Example
Expropriation of major assets by government [member]
IAS 10.22 c Example
Destruction of major production plant [member]
IAS 10.22 d Example
Announcing or commencing implementation of major restructuring [member]
IAS 10.22 e Example
Major ordinary share transactions [member]
IAS 10.22 f Example
Potential ordinary share transactions [member]
IAS 10.22 f Example
Abnormally large changes in asset prices or foreign exchange rates [member]
IAS 10.22 g Example
Changes in tax rates or tax laws enacted or announced [member]
IAS 10.22 h Example
Entering into significant commitments or contingent liabilities [member]
IAS 10.22 i Example
Commencement of major litigation [member]
IAS 10.22 j Example
Disclosure of non-adjusting events after reporting period [line items]
Description of nature of non-adjusting event after reporting period
IAS 10.21 a Disclosure
Explanation of financial effect of non-adjusting event after reporting period [text block]
IAS 10.21 b Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
IAS 10.13 Disclosure, IAS 1.137 a Disclosure
Disclosure of hyperinflationary reporting [text block]
IAS 29 - Disclosures Disclosure
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes
in general purchasing power of functional currency
IAS 29.39 a Disclosure
Description of bases of financial statements that have been restated for changes in general purchasing power of functional
currency
IAS 29.39 b Disclosure
Description of identity of price index
IAS 29.39 c Disclosure
Level of price index
IAS 29.39 c Disclosure
Price index movements
IAS 29.39 c Disclosure
Gains (losses) on net monetary position
IAS 29.9 Disclosure
Disclosure of business combinations [text block]
IFRS 3 - Disclosures Disclosure
Description of nature and financial effect of business combinations during period
IFRS 3.59 a Disclosure
Description of nature and financial effect of business combinations after reporting period before statements authorised for
issue
IFRS 3.59 b Disclosure
Explanation of financial effect of adjustments related to business combinations
IFRS 3.61 Disclosure
Additional information about nature and financial effect of business combination
IFRS 3.63 Disclosure
Disclosure of detailed information about business combination [text block]
IFRS 3 - Disclosures application of paragraphs 59 and 61 Disclosure
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [table]
IFRS 3.B64 Disclosure
Business combinations [axis]
IFRS 3.B64 Disclosure
Entity's total for business combinations [member]
IFRS 3.B67 Disclosure, IFRS 3.B64 Disclosure
Business combinations [member]
IFRS 3.B64 Disclosure
Aggregated individually immaterial business combinations [member]
IFRS 3.B65 Disclosure
Disclosure of detailed information about business combination [line items]
Name of acquiree
IFRS 3.B64 a Disclosure
Description of acquiree
IFRS 3.B64 a Disclosure
Date of acquisition
IFRS 3.B64 b Disclosure
Percentage of voting equity interests acquired
IFRS 3.B64 c Disclosure
Description of primary reasons for business combination
IFRS 3.B64 d Disclosure
Description of how acquirer obtained control of acquiree
IFRS 3.B64 d Disclosure
Description of factors that make up goodwill recognised
IFRS 3.B64 e Disclosure
Acquisition-date fair value of total consideration transferred [abstract]
Cash transferred
IFRS 3.B64 f (i) Disclosure
Other tangible or intangible assets transferred
IFRS 3.B64 f (ii) Disclosure
Liabilities incurred
IFRS 3.B64 f (iii) Disclosure
Equity interests of acquirer
IFRS 3.B64 f (iv) Disclosure
Number of instruments or interests issued or issuable
IFRS 3.B64 f (iv) Disclosure
Description of method of measuring fair value of instruments or interests
IFRS 3.B64 f (iv) Disclosure
Total consideration transferred, acquisition-date fair value
IFRS 3.B64 f Disclosure
Contingent consideration recognised as of acquisition date
IFRS 3.B64 g (i) Disclosure
Indemnification assets recognised as of acquisition date
IFRS 3.B64 g (i) Disclosure
Description of arrangement for contingent consideration arrangements and indemnification assets
IFRS 3.B64 g (ii) Disclosure
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
IFRS 3.B64 g (ii) Disclosure
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
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
IFRS 3.B64 g (iii) Disclosure
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is
unlimited
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
IFRS 3.B64 i Example, IFRS 3.IE72 Example
Inventory recognised as of acquisition date
IFRS 3.IE72 Example, IFRS 3.B64 i Example
Property, plant and equipment recognised as of acquisition date
IFRS 3.B64 i Example, IFRS 3.IE72 Example
Identifiable intangible assets recognised as of acquisition date
IFRS 3.B64 i Example, IFRS 3.IE72 Example
Customer-related intangible assets recognised as of acquisition date
IFRS 3.B64 i Common practice
Technology-based intangible assets recognised as of acquisition date
IFRS 3.B64 i Common practice
Financial liabilities recognised as of acquisition date
IFRS 3.IE72 Example, IFRS 3.B64 i Example
Contingent liabilities recognised as of acquisition date
IFRS 3.IE72 Example, IFRS 3.B64 i Example
Net identifiable assets acquired (liabilities assumed)
IFRS 3.IE72 Example, IFRS 3.B64 i Example
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities
assumed [abstract]
Non-current assets recognised as of acquisition date
IFRS 3.B64 i Common practice
Current assets recognised as of acquisition date
IFRS 3.B64 i Common practice
Non-current liabilities recognised as of acquisition date
IFRS 3.B64 i Common practice
Current liabilities recognised as of acquisition date
IFRS 3.B64 i Common practice
Trade and other payables recognised as of acquisition date
IFRS 3.B64 i Common practice
Deferred tax assets recognised as of acquisition date
IFRS 3.B64 i Common practice
Deferred tax liabilities recognised as of acquisition date
IFRS 3.B64 i Common practice
Borrowings recognised as of acquisition date
IFRS 3.B64 i Common practice
Deferred income recognised as of acquisition date
IFRS 3.B64 i Common practice
Cash and cash equivalents recognised as of acquisition date
IFRS 3.B64 i Common practice
Goodwill recognised as of acquisition date
IFRS 3.B64 Example, IFRS 3.IE72 Example
Goodwill expected to be deductible for tax purposes
IFRS 3.B64 k Disclosure
Gain recognised in bargain purchase transaction
IFRS 3.B64 n (i) Disclosure
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
IFRS 3.B64 n (i) Disclosure
Description of reasons why bargain purchase transaction resulted in gain
IFRS 3.B64 n (ii) Disclosure
Non-controlling interest in acquiree recognised at acquisition date
IFRS 3.B64 o (i) Disclosure
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
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
IFRS 3.B64 o (ii) Disclosure
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date
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
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
IFRS 3.B64 p (ii) Disclosure
Revenue of acquiree since acquisition date
IFRS 3.B64 q (i) Disclosure
Profit (loss) of acquiree since acquisition date
IFRS 3.B64 q (i) Disclosure
Revenue of combined entity as if combination occurred at beginning of period
IFRS 3.B64 q (ii) Disclosure
Profit (loss) of combined entity as if combination occurred at beginning of period
IFRS 3.B64 q (ii) Disclosure
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
IFRS 3.B64 q Disclosure
Description of reasons why initial accounting for business combination is incomplete
IFRS 3.B67 a (i) Disclosure
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
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
IFRS 3.B67 a (iii) Disclosure
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
IFRS 3.B67 a (iii) Disclosure
Increase (decrease) in contingent consideration asset (liability)
IFRS 3.B67 b (i) Disclosure
Explanation of any changes in recognised amounts of contingent consideration
IFRS 3.B67 b (i) Disclosure
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration
IFRS 3.B67 b (ii) Disclosure
Description of valuation techniques and key model inputs used to measure contingent consideration
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
IFRS 3.B67 e Disclosure
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and
is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
IFRS 3.B67 e Disclosure
Disclosure of reconciliation of changes in goodwill [text block]
IFRS 3.B67 d Disclosure
Disclosure of reconciliation of changes in goodwill [abstract]
Disclosure of reconciliation of changes in goodwill [table]
IFRS 3.B67 d Disclosure
Business combinations [axis]
IFRS 3.B64 Disclosure
Entity's total for business combinations [member]
IFRS 3.B67 Disclosure, IFRS 3.B64 Disclosure
Business combinations [member]
IFRS 3.B64 Disclosure
Aggregated individually immaterial business combinations [member]
IFRS 3.B65 Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Disclosure of reconciliation of changes in goodwill [line items]
Reconciliation of changes in goodwill [abstract]
Goodwill at beginning of period
IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IFRS 3.B67 d Disclosure
Changes in goodwill [abstract]
Additional recognition, goodwill
IFRS 3.B67 d (ii) Disclosure
Subsequent recognition of deferred tax assets, goodwill
IFRS 3.B67 d (iii) Disclosure
Decrease through classified as held for sale, goodwill
IFRS 3.B67 d (iv) Disclosure
Goodwill derecognised without having previously been included in disposal group classified as held for sale
IFRS 3.B67 d (iv) Disclosure
Impairment loss recognised in profit or loss, goodwill
IFRS 3.B67 d (v) Disclosure
Increase (decrease) through net exchange differences, goodwill
IFRS 3.B67 d (vi) Disclosure
Increase (decrease) through other changes, goodwill
IFRS 3.B67 d (vii) Disclosure
Total increase (decrease) in goodwill
IFRS 3.B67 d Disclosure
Goodwill at end of period
IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IFRS 3.B67 d Disclosure
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
[text block]
IFRS 3.B64 l Disclosure
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
[abstract]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
[table]
IFRS 3.B64 l Disclosure
Business combinations [axis]
IFRS 3.B64 Disclosure
Entity's total for business combinations [member]
IFRS 3.B67 Disclosure, IFRS 3.B64 Disclosure
Business combinations [member]
IFRS 3.B64 Disclosure
Aggregated individually immaterial business combinations [member]
IFRS 3.B65 Disclosure
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]
IFRS 3.B64 l Disclosure
Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]
IFRS 3.B64 l Disclosure
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
[line items]
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
IFRS 3.B64 m Disclosure, IFRS 3.B64 l Disclosure, IFRS 3.B64 l (i) Disclosure
Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in
business combination
IFRS 3.B64 l (ii) Disclosure
Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business
combination
IFRS 3.B64 l (iii) Disclosure
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in
business combination
IFRS 3.B64 m Disclosure
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption
of liabilities in business combination
IFRS 3.B64 m Disclosure
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities
in business combination
IFRS 3.B64 m Disclosure
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination
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
IFRS 3.B64 m Disclosure
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination
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
IFRS 3.B64 m Disclosure
Disclosure of acquired receivables [text block]
IFRS 3.B64 h Disclosure
Disclosure of acquired receivables [abstract]
Disclosure of acquired receivables [table]
IFRS 3.B64 h Disclosure
Business combinations [axis]
IFRS 3.B64 Disclosure
Entity's total for business combinations [member]
IFRS 3.B67 Disclosure, IFRS 3.B64 Disclosure
Business combinations [member]
IFRS 3.B64 Disclosure
Aggregated individually immaterial business combinations [member]
IFRS 3.B65 Disclosure
Classes of acquired receivables [axis]
IFRS 3.B64 h Disclosure
Classes of acquired receivables [member]
IFRS 3.B64 h Disclosure
Loans acquired in business combination [member]
IFRS 3.B64 h Example
Direct finance leases acquired in business combination [member]
IFRS 3.B64 h Example
Disclosure of acquired receivables [line items]
Fair value of acquired receivables
IFRS 3.B64 h (i) Disclosure
Gross contractual amounts receivable for acquired receivables
IFRS 3.B64 h (ii) Disclosure
Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables
IFRS 3.B64 h (iii) Disclosure
Disclosure of contingent liabilities in business combination [text block]
IFRS 3.B64 j Disclosure
Disclosure of contingent liabilities in business combination [abstract]
Disclosure of contingent liabilities in business combination [table]
IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
Business combinations [axis]
IFRS 3.B64 Disclosure
Entity's total for business combinations [member]
IFRS 3.B67 Disclosure, IFRS 3.B64 Disclosure
Business combinations [member]
IFRS 3.B64 Disclosure
Aggregated individually immaterial business combinations [member]
IFRS 3.B65 Disclosure
Classes of contingent liabilities [axis]
IFRS 3.B67 c Disclosure, IAS 37.86 Disclosure
Contingent liabilities [member]
IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure
Warranty contingent liability [member]
IAS 37.88 Example
Restructuring contingent liability [member]
IAS 37.88 Example
Legal proceedings contingent liability [member]
IAS 37.88 Example
Onerous contracts contingent liability [member]
IAS 37.88 Example
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
IAS 37.88 Example
Contingent liabilities related to joint ventures [member]
IAS 37.88 Example
Share of contingent liabilities of associates [member]
IAS 37.88 Example
Other contingent liabilities [member]
IAS 37.88 Example
Items of contingent liabilities [axis]
IFRS 3.B64 j Disclosure
Items of contingent liabilities [member]
IFRS 3.B64 j Disclosure
Disclosure of contingent liabilities in business combination [line items]
Description of nature of obligation, contingent liabilities in business combination
IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure, IFRS 3.B64 j (i) Disclosure
Description of expected timing of outflows, contingent liabilities in business combination
IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
IFRS 3.B64 j (i) Disclosure, IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
Description of major assumptions made concerning future events, contingent liabilities in business combination
IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
Expected reimbursement, contingent liabilities in business combination
IFRS 3.B67 c Disclosure, IFRS 3.B64 j Disclosure
Asset recognised for expected reimbursement, contingent liabilities in business combination
IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure
Explanation of estimated financial effect, contingent liabilities in business combination
IFRS 3.B64 j (i) Disclosure
Estimated financial effect, contingent liabilities in business combination
IFRS 3.B64 j (i) Disclosure
Explanation of possibility of reimbursement, contingent liabilities in business combination
IFRS 3.B64 j (i) Disclosure
Description of reasons why liability cannot be measured reliably
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
IFRS 3.B67 c Disclosure
Changes in contingent liabilities recognised in business combination [abstract]
Additional liabilities, contingent liabilities recognised in business combination [abstract]
New liabilities, contingent liabilities recognised in business combination
IFRS 3.B67 c Common practice
Increase in existing liabilities, contingent liabilities recognised in business combination
IFRS 3.B67 c Disclosure
Total additional liabilities, contingent liabilities recognised in business combination
IFRS 3.B67 c Disclosure
Settled liabilities, contingent liabilities recognised in business combination
IFRS 3.B67 c Disclosure
Reversed unsettled liabilities, contingent liabilities recognised in business combination
IFRS 3.B67 c Disclosure
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination
IFRS 3.B67 c Disclosure
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination
IFRS 3.B67 c Disclosure
Total increase (decrease) in contingent liabilities recognised in business combination
IFRS 3.B67 c Disclosure
Contingent liabilities recognised in business combination at end of period
IFRS 3.B67 c Disclosure
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business
combination is incomplete at time financial statements are authorised for issue
IFRS 3.B66 Disclosure
Disclosure of related party [text block]
IAS 24 - Disclosures Disclosure
Name of parent entity
IAS 1.138 c Disclosure, IAS 24.13 Disclosure
Name of ultimate parent of group
IAS 1.138 c Disclosure, IAS 24.13 Disclosure
Name of most senior parent entity producing publicly available financial statements
IAS 24.13 Disclosure
Explanation of relationships between parent and subsidiaries
IAS 24.13 Disclosure
Key management personnel compensation, short-term employee benefits
IAS 24.17 a Disclosure
Key management personnel compensation, post-employment benefits
IAS 24.17 b Disclosure
Key management personnel compensation, other long-term employee benefits
IAS 24.17 c Disclosure
Key management personnel compensation, termination benefits
IAS 24.17 d Disclosure
Key management personnel compensation, share-based payment
IAS 24.17 e Disclosure
Key management personnel compensation
IAS 24.17 Disclosure
Disclosure of transactions between related parties [text block]
IAS 24.18 Disclosure
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]
IAS 24.19 Disclosure
Categories of related parties [axis]
IAS 24.19 Disclosure
Entity's total for related parties [member]
IAS 24.19 Disclosure
Related parties [member]
IAS 24.19 Disclosure
Parent [member]
IAS 24.19 a Disclosure
Entities with joint control or significant influence over entity [member]
IAS 24.19 b Disclosure
Subsidiaries [member]
IFRS 12.B4 a Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Associates [member]
Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Joint ventures where entity is venturer [member]
IAS 24.19 e Disclosure
Key management personnel of entity or parent [member]
IAS 24.19 f Disclosure
Other related parties [member]
IAS 24.19 g Disclosure
Disclosure of transactions between related parties [line items]
Description of transactions with related party
IAS 24.18 Disclosure
Description of nature of related party relationship
IAS 24.18 Disclosure
Related party transactions [abstract]
Purchases of goods, related party transactions
IAS 24.21 a Example
Revenue from sale of goods, related party transactions
IAS 24.21 a Example
Purchases of property and other assets, related party transactions
IAS 24.21 b Example
Sales of property and other assets, related party transactions
IAS 24.21 b Example
Services received, related party transactions
IAS 24.21 c Example
Revenue from rendering of services, related party transactions
IAS 24.21 c Example
Leases as lessor, related party transactions
IAS 24.21 d Example
Leases as lessee, related party transactions
IAS 24.21 d Example
Transfers of research and development from entity, related party transactions
IAS 24.21 e Example
Transfers of research and development to entity, related party transactions
IAS 24.21 e Example
Transfers under licence agreements from entity, related party transactions
IAS 24.21 f Example
Transfers under licence agreements to entity, related party transactions
IAS 24.21 f Example
Transfers under finance agreements from entity, related party transactions
IAS 24.21 g Example
Transfers under finance agreements to entity, related party transactions
IAS 24.21 g Example
Provision of guarantees or collateral by entity, related party transactions
IAS 24.21 h Example
Provision of guarantees or collateral to entity, related party transactions
IAS 24.21 h Example
Commitments made by entity, related party transactions
IAS 24.21 i Example
Commitments made on behalf of entity, related party transactions
IAS 24.21 i Example
Settlement of liabilities by entity on behalf of related party, related party transactions
IAS 24.21 j Example
Settlement of liabilities on behalf of entity by related party, related party transactions
IAS 24.21 j Example
Participation in defined benefit plan that shares risks between group entities, related party transactions
IAS 24.22 Example
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions
IAS 24.20 Disclosure, IAS 24.18 b Disclosure
Amounts receivable, related party transactions
IAS 24.20 Disclosure, IAS 24.18 b Disclosure
Outstanding commitments made by entity, related party transactions
IAS 24.18 b Disclosure
Outstanding commitments made on behalf of entity, related party transactions
IAS 24.18 b Disclosure
Explanation of terms and conditions of outstanding balances for related party transaction
IAS 24.18 b (i) Disclosure
Explanation of details of guarantees given or received of outstanding balances for related party transaction
IAS 24.18 b (ii) Disclosure
Provisions for doubtful debts related to outstanding balances of related party transaction
IAS 24.18 c Disclosure
Expense recognised during period for bad and doubtful debts for related party transaction
IAS 24.18 d Disclosure
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management
entities [text block]
IAS 24.18A Disclosure
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management
entities [abstract]
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management
entities [table]
IAS 24.18A Disclosure
Separate management entities [axis]
IAS 24.18A Disclosure
Separate management entities [member]
IAS 24.18A Disclosure
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management
entities [line items]
Amount incurred by entity for provision of key management personnel services provided by separate management entity
IAS 24.18A Disclosure
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions
IAS 24.23 Disclosure
Explanation of whether entity applies exemption in IAS 24.25
IAS 24.26 Disclosure
Name of government and nature of relationship with government
IAS 24.26 a Disclosure
Explanation of nature and amount of significant transactions
IAS 24.26 b (i) Disclosure
Description of other transactions that are collectively significant
IAS 24.26 b (ii) Disclosure
Disclosure of first-time adoption [text block]
IFRS 1 - Presentation and disclosure Disclosure
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance
with previous GAAP comply with IFRSs
IFRS 1.22 b Disclosure
Disclosure of comparative information prepared under previous GAAP [text block]
IFRS 1.24 Disclosure
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [table]
IFRS 1.24 Disclosure
Financial effect of transition from previous GAAP to IFRSs [axis]
IFRS 1.24 Disclosure
IFRSs [member]
IFRS 1.24 Disclosure
Previous GAAP [member]
IFRS 1.29 Disclosure, IFRS 1.24 Disclosure, IFRS 1.30 Common practice
Effect of transition to IFRSs [member]
IFRS 1.24 Disclosure
Disclosure of comparative information prepared under previous GAAP [line items]
Equity
IFRS 13.93 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure
Comprehensive income
IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IAS 1.106 a Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Explanation of effect of transition on reported financial position
IFRS 1.23 Disclosure
Explanation of effect of transition on reported financial performance
IFRS 1.23 Disclosure
Explanation of effect of transition on reported cash flows
IFRS 1.25 Disclosure, IFRS 1.23 Disclosure
Description of reason why entity stopped applying IFRSs
IFRS 1.23A a Disclosure
Description of reason why entity is resuming application of IFRSs
IFRS 1.23A b Disclosure
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
IFRS 1.23B Disclosure
Explanation of fact that financial statements for previous periods not presented
IFRS 1.28 Disclosure
Explanation of cross-reference to interim financial statement disclosures for first-time adopter
IFRS 1.33 Disclosure
Disclosure of redesignated financial assets and liabilities [text block]
IFRS 1.29 Disclosure
Disclosure of redesignated financial assets and liabilities [abstract]
Disclosure of redesignated financial assets and liabilities [table]
IFRS 1.29 Disclosure
Redesignation [axis]
IFRS 1.29 Disclosure
Redesignated [member]
IFRS 1.29 Disclosure
Previous GAAP [member]
IFRS 1.29 Disclosure, IFRS 1.24 Disclosure, IFRS 1.30 Common practice
Redesignated amount [member]
IFRS 1.29 Common practice
Disclosure of redesignated financial assets and liabilities [line items]
Redesignated financial asset as available-for-sale
Expiry date 2021-01-01 IFRS 1.29 Disclosure
Redesignated financial asset as at fair value through profit or loss
IFRS 1.29 Disclosure
Redesignated financial liability as at fair value through profit or loss
Expiry date 2021-01-01 IFRS 1.29 Disclosure, IFRS 1.29A Disclosure
Description of redesignated financial liabilities
Expiry date 2021-01-01 IFRS 1.29 Disclosure, IFRS 1.29A Disclosure
Description of redesignated financial assets
IFRS 1.29 Disclosure
Disclosure of fair values of items used as deemed cost [text block]
IFRS 1.30 Disclosure
Disclosure of fair values of items used as deemed cost [abstract]
Disclosure of fair values of items used as deemed cost [table]
IFRS 1.30 Disclosure
Fair value as deemed cost [axis]
IFRS 1.30 Disclosure
Aggregate of fair values [member]
IFRS 1.30 a Disclosure
Previous GAAP [member]
IFRS 1.29 Disclosure, IFRS 1.24 Disclosure, IFRS 1.30 Common practice
Aggregate adjustment to carrying amounts reported under previous GAAP [member]
IFRS 1.30 b Disclosure
Disclosure of fair values of items used as deemed cost [line items]
Intangible asset fair value used as deemed cost
IFRS 1.30 Disclosure
Property, plant and equipment fair value used as deemed cost
IFRS 1.30 Disclosure
Investment property fair value used as deemed cost
IFRS 1.30 Disclosure
Right-of-use asset fair value used as deemed cost
Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount
IFRS 1.31 a Disclosure
Aggregate deemed cost of investments for which deemed cost is fair value
IFRS 1.31 b Disclosure
Aggregate adjustment to carrying amounts of investments reported under previous GAAP
IFRS 1.31 c Disclosure
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption
in IFRS 1.D8A(b)
IFRS 1.31A Disclosure
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS
1.D8B
IFRS 1.31B Disclosure
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not
available and no exchangeability with stable foreign currency exists
IFRS 1.31C Disclosure
Statement that comparative information does not comply with IFRS 7 and IFRS 9
IFRS 1.E2 b Disclosure
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9
IFRS 1.E2 b Disclosure
Disclosure of property, plant and equipment [text block]
IAS 16 - Disclosure Disclosure
Disclosure of detailed information about property, plant and equipment [text block]
IAS 16.73 Disclosure
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [table]
IAS 16.73 Disclosure
Classes of property, plant and equipment [axis]
IAS 16.73 Disclosure
Property, plant and equipment [member]
Land and buildings [member]
IAS 16.37 b Example
Land [member]
IAS 16.37 a Example
Buildings [member]
IAS 16.37 Common practice
Machinery [member]
IAS 16.37 c Example
Vehicles [member]
IAS 16.37 Common practice
Ships [member]
IAS 16.37 d Example
Aircraft [member]
IAS 16.37 e Example
Motor vehicles [member]
IAS 16.37 f Example
Fixtures and fittings [member]
IAS 16.37 g Example
Office equipment [member]
IAS 16.37 h Example
Computer equipment [member]
IAS 16.37 Common practice
Communication and network equipment [member]
IAS 16.37 Common practice
Network infrastructure [member]
IAS 16.37 Common practice
Bearer plants [member]
IAS 16.37 i Example
Tangible exploration and evaluation assets [member]
IFRS 6.25 Disclosure
Mining assets [member]
IAS 16.37 Common practice
Mining property [member]
IAS 16.37 Common practice
Oil and gas assets [member]
IAS 16.37 Common practice
Power generating assets [member]
IAS 16.37 Common practice
Leasehold improvements [member]
IAS 16.37 Common practice
Construction in progress [member]
IAS 16.37 Common practice
Owner-occupied property measured using investment property fair value model [member]
Effective 2021-01-01 IAS 16.29B Disclosure
Other property, plant and equipment [member]
IAS 16.37 Common practice
Property, plant and equipment by operating lease status [axis]
Property, plant and equipment by operating lease status [member]
Property, plant and equipment subject to operating leases [member]
Property, plant and equipment not subject to operating leases [member]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated depreciation, amortisation and impairment [member]
Accumulated depreciation and amortisation [member]
IAS 41.54 f Common practice, IAS 38.118 c Common practice, Expiry date 2019-01-01 IAS 17.32 Common practice, IAS 40.79 c Common practice, IAS 16.75 b Disclosure, IAS 16.73 d Common practice
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Disclosure of detailed information about property, plant and equipment [line items]
Measurement bases, property, plant and equipment
IAS 16.73 a Disclosure
Depreciation method, property, plant and equipment
IAS 16.73 b Disclosure
Depreciation rate, property, plant and equipment
IAS 16.73 c Disclosure
Useful life measured as period of time, property, plant and equipment
IAS 16.73 c Disclosure
Useful life measured in production or other similar units, property, plant and equipment
IAS 16.73 c Disclosure
Description of useful life, property, plant and equipment
IAS 16.73 c Disclosure
Effective dates of revaluation, property, plant and equipment
IAS 16.77 a Disclosure
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
IAS 16.77 b Disclosure
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period
IAS 16.73 e Disclosure, IAS 1.54 a Disclosure
Changes in property, plant and equipment [abstract]
Additions other than through business combinations, property, plant and equipment
IAS 16.73 e (i) Disclosure
Acquisitions through business combinations, property, plant and equipment
IAS 16.73 e (iii) Disclosure
Increase (decrease) through net exchange differences, property, plant and equipment
IAS 16.73 e (viii) Disclosure
Depreciation, property, plant and equipment
IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure
Impairment loss recognised in profit or loss, property, plant and equipment
IAS 1.98 a Disclosure, IAS 16.73 e (v) Disclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
IAS 1.98 a Disclosure, IAS 16.73 e (vi) Disclosure
Revaluation increase (decrease), property, plant and equipment
IAS 16.73 e (iv) Disclosure, IAS 16.77 f Disclosure
Impairment loss recognised in other comprehensive income, property, plant and equipment
IAS 16.73 e (iv) Disclosure
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
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
IAS 16.73 e Common practice
Increase (decrease) through transfers from (to) investment property, property, plant and equipment
IAS 16.73 e Common practice
Increase (decrease) through transfers from construction in progress, property, plant and equipment
IAS 16.73 e Common practice
Increase (decrease) through other changes, property, plant and equipment
IAS 16.73 e (ix) Disclosure
Total increase (decrease) through transfers and other changes, property, plant and equipment
IAS 16.73 e Common practice
Disposals and retirements, property, plant and equipment [abstract]
Disposals, property, plant and equipment
IAS 16.73 e (ii) Disclosure
Retirements, property, plant and equipment
IAS 16.73 e Common practice
Total disposals and retirements, property, plant and equipment
IAS 16.73 e Common practice
Decrease through classified as held for sale, property, plant and equipment
IAS 16.73 e (ii) Disclosure
Decrease through loss of control of subsidiary, property, plant and equipment
IAS 16.73 e Common practice
Total increase (decrease) in property, plant and equipment
IAS 16.73 e Disclosure
Property, plant and equipment at end of period
IAS 16.73 e Disclosure, IAS 1.54 a Disclosure
Additional information [abstract]
Property, plant and equipment, expenditures recognised in course of its construction
IAS 16.74 b Disclosure
Property, plant and equipment, temporarily idle
IAS 16.79 a Example
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use
IAS 16.79 b Example
Property, plant and equipment, assets retired from active use and not classified as held for sale
IAS 16.79 c Example
Property, plant and equipment, revaluation [abstract]
Property, plant and equipment, revalued assets
IAS 16.77 Disclosure
Property, plant and equipment, revalued assets, at cost
IAS 16.77 e Disclosure
Property, plant and equipment, revaluation surplus
IAS 16.77 f Disclosure
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
IAS 16.77 f Disclosure
Property, plant and equipment, restrictions on title
IAS 16.74 a Disclosure
Description of existence of restrictions on title, property, plant and equipment
IAS 16.74 a Disclosure
Property, plant and equipment, pledged as security
IAS 16.74 a Disclosure
Contractual commitments for acquisition of property, plant and equipment
IAS 16.74 c Disclosure
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up
IAS 16.74 d Disclosure
Fair value of property, plant and equipment materially different from carrying amount
IAS 16.79 d Example
Identification of unadjusted comparative information
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure
Statement that unadjusted comparative information has been prepared on different basis
IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure
Explanation of basis of preparation of unadjusted comparative information
IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure
Disclosure of exploration and evaluation assets [text block]
IFRS 6 - Disclosure Disclosure
Description of accounting policy for exploration and evaluation expenditures [text block]
IFRS 6.24 a Disclosure
Assets arising from exploration for and evaluation of mineral resources
IFRS 6.24 b Disclosure
Liabilities arising from exploration for and evaluation of mineral resources
IFRS 6.24 b Disclosure
Income arising from exploration for and evaluation of mineral resources
IFRS 6.24 b Disclosure
Expense arising from exploration for and evaluation of mineral resources
IFRS 6.24 b Disclosure
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities
IFRS 6.24 b Disclosure
Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities
IFRS 6.24 b Disclosure
Disclosure of financial instruments [text block]
IFRS 7 - Scope Disclosure
Disclosure of detailed information about financial instruments [text block]
IFRS 7.35K Disclosure, IFRS 7.31 Disclosure, IFRS 7.7 Disclosure
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments [table]
IFRS 7.35K Disclosure, IFRS 7.7 Disclosure, IFRS 7.31 Disclosure
Classes of financial instruments [axis]
IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure
Financial instruments, class [member]
IFRS 7.36 Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
Loan commitments [member]
IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure
Financial guarantee contracts [member]
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Contract assets [member]
IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example
Lease receivables [member]
IFRS 7.35N Example, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Disclosure of detailed information about financial instruments [line items]
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and
transaction price [text block]
IFRS 7.28 a Disclosure
Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised
in profit or loss [abstract]
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
at beginning of period
IFRS 7.28 b Disclosure
Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit
or loss [abstract]
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction
price yet to be recognised in profit or loss
IFRS 7.IG14 Example, IFRS 7.28 b Example
Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition
and transaction price yet to be recognised in profit or loss
IFRS 7.28 b Example, IFRS 7.IG14 Example
Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised
in profit or loss
IFRS 7.IG14 Example, IFRS 7.28 b Example
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised
in profit or loss
IFRS 7.IG14 Example, IFRS 7.28 b Example
Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be
recognised in profit or loss
IFRS 7.28 b Example
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss
at end of period
IFRS 7.28 b Disclosure
Description of conclusion why transaction price was not best evidence of fair value
IFRS 7.28 c Disclosure
Maximum exposure to credit risk
Expiry date 2021-01-01 IFRS 7.36 a Disclosure, IFRS 7.35K a Disclosure
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that
best represents maximum exposure
Expiry date 2021-01-01 IFRS 7.36 b Disclosure
Description of collateral held as security and other credit enhancements
IFRS 7.35K b Disclosure
Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]
IFRS 7.35K c Disclosure
Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied
IFRS 7.36 a Disclosure
Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that
best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied
IFRS 7.36 b Disclosure
Disclosure of financial assets [text block]
IFRS 7.7 Disclosure
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]
IFRS 7.7 Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Financial assets at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Financial assets at fair value, class [member]
IFRS 7.B2 a Disclosure
Trading securities [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Option contract [member]
IAS 1.112 c Common practice
Futures contract [member]
IAS 1.112 c Common practice
Swap contract [member]
IAS 1.112 c Common practice
Currency swap contract [member]
IAS 1.112 c Common practice
Interest rate swap contract [member]
IAS 1.112 c Common practice
Forward contract [member]
IAS 1.112 c Common practice
Equity investments [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Financial assets outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Categories of financial assets [axis]
IFRS 7.8 Disclosure
Financial assets, category [member]
IFRS 7.8 Disclosure
Financial assets at fair value through profit or loss, category [member]
IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]
IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own
financial liabilities, category [member]
Effective 2021-01-01 IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of
own equity instruments, category [member]
Effective 2021-01-01 IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, classified as held for trading, category [member]
Expiry date 2021-01-01 IFRS 7.8 a Disclosure
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]
IFRS 7.8 a Disclosure
Financial assets available-for-sale, category [member]
Expiry date 2021-01-01 IFRS 7.8 d Disclosure
Held-to-maturity investments, category [member]
Expiry date 2021-01-01 IFRS 7.8 b Disclosure
Loans and receivables, category [member]
Expiry date 2021-01-01 IFRS 7.8 c Disclosure
Financial assets at amortised cost, category [member]
IFRS 7.8 f Disclosure
Financial assets at fair value through other comprehensive income, category [member]
IFRS 7.8 h Disclosure
Financial assets measured at fair value through other comprehensive income, category [member]
IFRS 7.8 h Disclosure
Investments in equity instruments designated at fair value through other comprehensive income [member]
IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure
Disclosure of financial assets [line items]
Financial assets
IFRS 7.35M Disclosure, IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example
Financial assets, at fair value
IFRS 7.25 Disclosure
Notional amount
IAS 1.112 c Common practice
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Allowance account for credit losses of financial assets at beginning of period
Expiry date 2021-01-01 IFRS 7.16 Disclosure
Changes in allowance account for credit losses of financial assets [abstract]
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets
Expiry date 2021-01-01 IFRS 7.16 Common practice
Utilisation, allowance account for credit losses of financial assets
Expiry date 2021-01-01 IFRS 7.16 Common practice
Reversal, allowance account for credit losses of financial assets
Expiry date 2021-01-01 IFRS 7.16 Common practice
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets
Expiry date 2021-01-01 IFRS 7.16 Common practice
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets
Expiry date 2021-01-01 IFRS 7.16 Common practice
Increase (decrease) through other changes, allowance account for credit losses of financial assets
Expiry date 2021-01-01 IFRS 7.16 Common practice
Total increase (decrease) in allowance account for credit losses of financial assets
Expiry date 2021-01-01 IFRS 7.16 Disclosure
Allowance account for credit losses of financial assets at end of period
Expiry date 2021-01-01 IFRS 7.16 Disclosure
Impairment loss on financial assets
Expiry date 2021-01-01 IFRS 7.20 e Disclosure
Information about credit quality of neither past due nor impaired financial assets [text block]
Expiry date 2021-01-01 IFRS 7.36 c Disclosure
Analysis of credit exposures using external credit grading system [text block]
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG23 a Example
Description of rating agencies used
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG24 b Example
Rated credit exposures
Expiry date 2021-01-01 IFRS 7.IG24 c Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Unrated credit exposures
Expiry date 2021-01-01 IFRS 7.IG24 c Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Description of relationship between internal and external ratings
Expiry date 2021-01-01 IFRS 7.IG25 c Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG24 d Example
Analysis of credit exposures using internal credit grading system [text block]
Expiry date 2021-01-01 IFRS 7.IG23 a Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Description of internal credit ratings process
Expiry date 2021-01-01 IFRS 7.IG25 a Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Description of relationship between internal and external ratings
Expiry date 2021-01-01 IFRS 7.IG25 c Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG24 d Example
Description of nature of counterparty
Expiry date 2021-01-01 IFRS 7.IG23 b Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Description of historical information about counterparty default rates
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG23 c Example
Description of other information used to assess credit quality
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG23 d Example
Disclosure of external credit grades [text block]
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG24 Example
Disclosure of external credit grades [abstract]
Disclosure of external credit grades [table]
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG24 Example
External credit grades [axis]
IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Entity's total for external credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
External credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Financial assets at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Financial assets at fair value, class [member]
IFRS 7.B2 a Disclosure
Trading securities [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Option contract [member]
IAS 1.112 c Common practice
Futures contract [member]
IAS 1.112 c Common practice
Swap contract [member]
IAS 1.112 c Common practice
Currency swap contract [member]
IAS 1.112 c Common practice
Interest rate swap contract [member]
IAS 1.112 c Common practice
Forward contract [member]
IAS 1.112 c Common practice
Equity investments [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Financial assets outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Disclosure of external credit grades [line items]
Credit exposure
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example
Disclosure of internal credit grades [text block]
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG25 Example
Disclosure of internal credit grades [abstract]
Disclosure of internal credit grades [table]
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG25 Example
Internal credit grades [axis]
IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Entity's total for internal credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example
Internal credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Financial assets at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Financial assets at fair value, class [member]
IFRS 7.B2 a Disclosure
Trading securities [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Option contract [member]
IAS 1.112 c Common practice
Futures contract [member]
IAS 1.112 c Common practice
Swap contract [member]
IAS 1.112 c Common practice
Currency swap contract [member]
IAS 1.112 c Common practice
Interest rate swap contract [member]
IAS 1.112 c Common practice
Forward contract [member]
IAS 1.112 c Common practice
Equity investments [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Financial assets outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Disclosure of internal credit grades [line items]
Credit exposure
Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example
Disclosure of financial liabilities [text block]
IFRS 7.7 Disclosure
Disclosure of financial liabilities [abstract]
Disclosure of financial liabilities [table]
IFRS 7.7 Disclosure
Classes of financial liabilities [axis]
IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.34 Disclosure
Financial liabilities, class [member]
Financial liabilities at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Financial liabilities at fair value, class [member]
IFRS 7.B2 a Disclosure
Financial liabilities outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Categories of financial liabilities [axis]
IFRS 7.8 Disclosure
Financial liabilities, category [member]
IFRS 7.8 Disclosure
Financial liabilities at fair value through profit or loss, category [member]
IFRS 7.8 e Disclosure
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category
[member]
IFRS 7.8 e Disclosure
Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
IFRS 7.8 e Disclosure
Financial liabilities at amortised cost, category [member]
IFRS 7.8 g Disclosure, Expiry date 2021-01-01 IFRS 7.8 f Disclosure
Disclosure of financial liabilities [line items]
Financial liabilities
IFRS 7.25 Disclosure
Financial liabilities, at fair value
IFRS 7.25 Disclosure
Designated loans or receivables at fair value through profit or loss [abstract]
Maximum exposure to credit risk of loans or receivables
Expiry date 2021-01-01 IFRS 7.9 a Disclosure
Expiry date 2021-01-01 IFRS 7.9 b Disclosure
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets
Expiry date 2021-01-01 IFRS 7.9 c Disclosure
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets
Expiry date 2021-01-01 IFRS 7.9 c Disclosure
Expiry date 2021-01-01 IFRS 7.9 d Disclosure
Expiry date 2021-01-01 IFRS 7.9 d Disclosure
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
IFRS 7.9 a Disclosure
IFRS 7.9 b Disclosure
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
IFRS 7.9 c Disclosure
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
IFRS 7.9 c Disclosure
IFRS 7.9 d Disclosure
IFRS 7.9 d Disclosure
Designated financial liabilities at fair value through profit or loss [abstract]
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
IFRS 7.10A a Disclosure, Expiry date 2021-01-01 IFRS 7.10 a Disclosure
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability
IFRS 7.10 a Disclosure, IFRS 7.10A a Disclosure
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of
obligation
IFRS 7.10 b Disclosure, IFRS 7.10A b Disclosure
Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive
income
IFRS 7.10 c Disclosure
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented
in other comprehensive income
IFRS 7.10 c Disclosure
Amount presented in other comprehensive income realised at derecognition of financial liability
IFRS 7.10 d Disclosure
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable
to changes in credit risk
IFRS 7.11 a Disclosure
Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities
attributable to changes in credit risk are not faithfully represented
IFRS 7.11 b Disclosure
Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit
risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss
IFRS 7.11 c Disclosure
Description of investments in equity instruments designated at fair value through other comprehensive income
IFRS 7.11A a Disclosure
Description of reason for using presentation alternative
IFRS 7.11A b Disclosure
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
[text block]
IFRS 7.11A c Disclosure
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]
IFRS 7.11A c Disclosure
Investments in equity instruments designated at fair value through other comprehensive income [axis]
IFRS 7.11A c Disclosure
Investments in equity instruments designated at fair value through other comprehensive income [member]
IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
[line items]
Investments in equity instruments designated at fair value through other comprehensive income
IFRS 7.8 h Disclosure, IFRS 7.11A c Disclosure
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held
at end of reporting period
IFRS 7.11A d Disclosure
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised
during period
IFRS 7.11A d Disclosure
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair
value through other comprehensive income
IFRS 7.11A e Disclosure
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive
income
IFRS 7.11B a Disclosure
Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition
IFRS 7.11B b Disclosure
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive
income
IFRS 7.11B c Disclosure
Reclassification out of financial assets at fair value through profit or loss
Expiry date 2021-01-01 IFRS 7.12A a Disclosure, Expiry date 2021-01-01 IFRS 7.12 Disclosure
Reclassification into financial assets at fair value through profit or loss
Expiry date 2021-01-01 IFRS 7.12 Disclosure
Reclassification out of available-for-sale financial assets
Expiry date 2021-01-01 IFRS 7.12 Disclosure, Expiry date 2021-01-01 IFRS 7.12A a Disclosure
Reclassification into available-for-sale financial assets
Expiry date 2021-01-01 IFRS 7.12 Disclosure
Reclassification out of held-to-maturity investments
Expiry date 2021-01-01 IFRS 7.12 Disclosure
Reclassification into held-to-maturity investments
Expiry date 2021-01-01 IFRS 7.12 Disclosure
Reclassification out of loans and receivables
Expiry date 2021-01-01 IFRS 7.12 Disclosure
Reclassification into loans and receivables
Expiry date 2021-01-01 IFRS 7.12 Disclosure
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount
Expiry date 2021-01-01 IFRS 7.12A b Disclosure
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value
Expiry date 2021-01-01 IFRS 7.12A b Disclosure
Financial assets reclassified out of available-for-sale financial assets, carrying amount
Expiry date 2021-01-01 IFRS 7.12A b Disclosure
Financial assets reclassified out of available-for-sale financial assets, at fair value
Expiry date 2021-01-01 IFRS 7.12A b Disclosure
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value
through profit or loss
Expiry date 2021-01-01 IFRS 7.12A c Disclosure
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised
in profit or loss
Expiry date 2021-01-01 IFRS 7.12A d Disclosure
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other
comprehensive income
Expiry date 2021-01-01 IFRS 7.12A d Disclosure
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not
recognised in profit or loss
Expiry date 2021-01-01 IFRS 7.12A e Disclosure
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other
comprehensive income
Expiry date 2021-01-01 IFRS 7.12A e Disclosure
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in
profit or loss
Expiry date 2021-01-01 IFRS 7.12A e Disclosure
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
Expiry date 2021-01-01 IFRS 7.12A e Disclosure
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit
or loss
Expiry date 2021-01-01 IFRS 7.12A e Disclosure
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
Expiry date 2021-01-01 IFRS 7.12A e Disclosure
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit
or loss
Expiry date 2021-01-01 IFRS 7.12A e Disclosure
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss
Expiry date 2021-01-01 IFRS 7.12A e Disclosure
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss
Expiry date 2021-01-01 IFRS 7.12A f Disclosure
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss
Expiry date 2021-01-01 IFRS 7.12A f Disclosure
Effective interest rate of financial assets reclassified out of available-for-sale financial assets
Expiry date 2021-01-01 IFRS 7.12A f Disclosure
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets
Expiry date 2021-01-01 IFRS 7.12A f Disclosure
Disclosure of reclassification of financial assets [text block]
IFRS 7.12B Disclosure
Disclosure of reclassification of financial assets [abstract]
Disclosure of reclassification of financial assets [table]
IFRS 7.12B Disclosure
Events of reclassification of financial assets [axis]
IFRS 7.12B Disclosure
Events of reclassification of financial assets [member]
IFRS 7.12B Disclosure
Disclosure of reclassification of financial assets [line items]
Date of reclassification of financial assets due to change in business model
IFRS 7.12B a Disclosure
Explanation of change in business model for managing financial assets
IFRS 7.12B b Disclosure
Description of effect of changing business model for managing financial assets on financial statements
IFRS 7.12B b Disclosure
Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss
IFRS 7.12B c Disclosure
Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost
IFRS 7.12B c Disclosure
Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive
income
IFRS 7.12B c Disclosure
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised
cost
IFRS 7.12B c Disclosure
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair
value through profit or loss
IFRS 7.12B c Disclosure
Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through
other comprehensive income
IFRS 7.12B c Disclosure
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
IFRS 7.12C a Disclosure
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
IFRS 7.12C b Disclosure
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
IFRS 7.12D a Disclosure
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified
IFRS 7.12D b Disclosure
Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost
category
IFRS 7.12D a Disclosure
Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified
IFRS 7.12D b Disclosure
Disclosure of offsetting of financial assets and financial liabilities [text block]
IFRS 7 - Offsetting financial assets and financial liabilities Disclosure
Disclosure of offsetting of financial assets [text block]
IFRS 7.13C Disclosure
Disclosure of offsetting of financial assets [abstract]
Disclosure of offsetting of financial assets [table]
IFRS 7.13C Disclosure
Types of financial assets [axis]
IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure
Financial assets, type [member]
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
Counterparties [axis]
IFRS 7.B52 Disclosure
Counterparties [member]
IFRS 7.B52 Disclosure
Individually insignificant counterparties [member]
IFRS 7.B52 Disclosure
Disclosure of offsetting of financial assets [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
IFRS 7.13C a Disclosure
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements
or similar agreements
IFRS 7.13C b Disclosure
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of
financial position
IFRS 7.13C c Disclosure
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial
assets
IFRS 7.13C d (i) Example, IFRS 7.IG40D Example
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial
assets
IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets
IFRS 7.13C d Disclosure
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
IFRS 7.13C e Disclosure
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar
agreement
IFRS 7.13E Disclosure
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements
or similar agreements
IFRS 7.B42 Disclosure
Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar
agreements to individual line items in statement of financial position [text block]
IFRS 7.B46 Disclosure
Disclosure of offsetting of financial liabilities [text block]
IFRS 7.13C Disclosure
Disclosure of offsetting of financial liabilities [abstract]
Disclosure of offsetting of financial liabilities [table]
IFRS 7.13C Disclosure
Types of financial liabilities [axis]
IFRS 7.B52 Disclosure, IFRS 7.B51 Disclosure
Financial liabilities, type [member]
IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure
Counterparties [axis]
IFRS 7.B52 Disclosure
Counterparties [member]
IFRS 7.B52 Disclosure
Individually insignificant counterparties [member]
IFRS 7.B52 Disclosure
Disclosure of offsetting of financial liabilities [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
IFRS 7.13C a Disclosure
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements
or similar agreements
IFRS 7.13C b Disclosure
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement
of financial position
IFRS 7.13C c Disclosure
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial
liabilities
IFRS 7.IG40D Example, IFRS 7.13C d (i) Example
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial
liabilities
IFRS 7.IG40D Example, IFRS 7.13C d (ii) Example
Total amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities
IFRS 7.13C d Disclosure
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
IFRS 7.13C e Disclosure
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or
similar agreement
IFRS 7.13E Disclosure
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements
or similar agreements
IFRS 7.B42 Disclosure
Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar
agreements to individual line items in statement of financial position [text block]
IFRS 7.B46 Disclosure
Financial assets pledged as collateral for liabilities or contingent liabilities
IFRS 7.14 a Disclosure
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
IFRS 7.14 b Disclosure
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value
IFRS 7.15 a Disclosure
Collateral sold or repledged in absence of default by owner of collateral, at fair value
IFRS 7.15 b Disclosure
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
IFRS 7.15 b Disclosure
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence
of default by owner of collateral
IFRS 7.15 c Disclosure
Description of compound financial instruments with multiple embedded derivatives
IFRS 7.17 Disclosure
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
IFRS 7.18 a Disclosure
Loans payable in default
IFRS 7.18 b Disclosure
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised
for issue
IFRS 7.18 c Disclosure
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest,
sinking fund, or redemption terms of loans payable
IFRS 7.19 Disclosure
Loans payable in breach which permitted lender to demand accelerated repayment
IFRS 7.19 Disclosure
Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable
were renegotiated before financial statements were authorised for issue
IFRS 7.19 Disclosure
Income, expense, gains or losses of financial instruments [abstract]
Gains (losses) on financial instruments [abstract]
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
IFRS 7.20 a (i) Disclosure
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading
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
IFRS 7.20 a (i) Disclosure
Total gains (losses) on financial assets at fair value through profit or loss
IFRS 7.20 a (i) Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently
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
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
IFRS 7.20 a (i) Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading
IFRS 7.20 a (i) Disclosure
Total gains (losses) on financial liabilities at fair value through profit or loss
IFRS 7.20 a (i) Disclosure
Gains (losses) on held-to-maturity investments
Expiry date 2021-01-01 IFRS 7.20 a (iii) Disclosure
Gains (losses) on loans and receivables
Expiry date 2021-01-01 IFRS 7.20 a (iv) Disclosure
Gains (losses) on available-for-sale financial assets
Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure
Gains (losses) on remeasuring available-for-sale financial assets, before tax
Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2021-01-01 IAS 1.91 b Disclosure
Reclassification adjustments on available-for-sale financial assets, before tax
Expiry date 2021-01-01 IAS 1.92 Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure
Gains (losses) on financial liabilities at amortised cost
IFRS 7.20 a (v) Disclosure
Gains (losses) on financial assets at amortised cost
IFRS 7.20 a (vi) Disclosure
Other comprehensive income, before tax, gains (losses) from investments in equity instruments
IAS 1.7 Disclosure, IFRS 7.20 a (vii) Disclosure, IAS 1.91 b Disclosure
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income
IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure, IAS 1.7 Disclosure
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax
IFRS 7.20 a (viii) Disclosure, IAS 1.91 b Disclosure
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax
IFRS 7.20 a (viii) Disclosure, IAS 1.92 Disclosure
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss
[abstract]
Interest income for financial assets not at fair value through profit or loss
Expiry date 2021-01-01 IFRS 7.20 b Disclosure
Interest expense for financial liabilities not at fair value through profit or loss
IFRS 7.20 b Disclosure
Interest revenue for financial assets measured at amortised cost
IFRS 7.20 b Disclosure
Interest revenue for financial assets measured at fair value through other comprehensive income
IFRS 7.20 b Disclosure
Fee income and expense [abstract]
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss
Expiry date 2021-01-01 IFRS 7.20 c (i) Disclosure
Fee income (expense) arising from trust and fiduciary activities
IFRS 7.20 c (ii) Disclosure
Fee income arising from financial assets not at fair value through profit or loss
IFRS 7.20 c (i) Disclosure
Fee expense arising from financial liabilities not at fair value through profit or loss
IFRS 7.20 c (i) Disclosure
Interest income on impaired financial assets accrued [abstract]
Interest income on impaired financial assets accrued
Expiry date 2021-01-01 IFRS 7.20 d Disclosure
Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
Gains arising from derecognition of financial assets measured at amortised cost
IFRS 7.20A Disclosure
Losses arising from derecognition of financial assets measured at amortised cost
IFRS 7.20A Disclosure
Net gain (loss) arising from derecognition of financial assets measured at amortised cost
IAS 1.82 aa Disclosure
Description of reason for derecognition of financial assets measured at amortised cost
IFRS 7.20A Disclosure
Disclosure of hedge accounting [text block]
Expiry date 2021-01-01 IFRS 7.22 Disclosure
Disclosure of detailed information about hedges [text block]
Expiry date 2021-01-01 IFRS 7.22 Disclosure
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]
Expiry date 2021-01-01 IFRS 7.22 Disclosure
Types of hedges [axis]
Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure
Fair value hedges [member]
IAS 39.86 a Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Cash flow hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IAS 39.86 b Disclosure, IFRS 7.24C Disclosure
Hedges of net investment in foreign operations [member]
IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure
Disclosure of detailed information about hedges [line items]
Description of type of hedge
Expiry date 2021-01-01 IFRS 7.22 a Disclosure
Description of financial instruments designated as hedging instruments
Expiry date 2021-01-01 IFRS 7.22 b Disclosure
Financial instruments designated as hedging instruments, at fair value
Expiry date 2021-01-01 IFRS 7.22 b Disclosure
Description of nature of risks being hedged
Expiry date 2021-01-01 IFRS 7.22 c Disclosure
Description of periods when cash flows expected to occur
Expiry date 2021-01-01 IFRS 7.23 a Disclosure
Description of periods when cash flows affect profit or loss
Expiry date 2021-01-01 IFRS 7.23 a Disclosure
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected
to occur
Expiry date 2021-01-01 IFRS 7.23 b Disclosure, IFRS 7.23F Disclosure
Gains (losses) on hedging instrument, fair value hedges
Expiry date 2021-01-01 IFRS 7.24 a (i) Disclosure
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
Expiry date 2021-01-01 IFRS 7.24 a (ii) Disclosure
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
Expiry date 2021-01-01 IFRS 7.24 b Disclosure
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss
Expiry date 2021-01-01 IFRS 7.24 c Disclosure
Disclosure of general hedge accounting [text block]
IFRS 7 - Hedge accounting Disclosure
Description of cross-reference to disclosures about hedge accounting presented outside financial statements
IFRS 7.21B Disclosure
Disclosure of risk management strategy related to hedge accounting [text block]
IFRS 7.22A Disclosure
Disclosure of risk management strategy related to hedge accounting [abstract]
Disclosure of risk management strategy related to hedge accounting [table]
IFRS 7.22A Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Equity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Commodity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Prepayment risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Residual value risk [member]
IFRS 7.40 a Example, IFRS 7.IG32 Example
Risk diversification effect [member]
IFRS 7.32 Common practice
Disclosure of risk management strategy related to hedge accounting [line items]
Explanation of risk management strategy related to hedge accounting [text block]
IFRS 7.22A Disclosure
Description of hedging instruments used to hedge risk exposures and how they are used
IFRS 7.22B a Disclosure
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing
hedge effectiveness
IFRS 7.22B b Disclosure
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
IFRS 7.22B c Disclosure
Information about how entity determined risk component designated as hedged item [text block]
IFRS 7.22C a Disclosure
Information about how designated risk component relates to hedged item in its entirety [text block]
IFRS 7.22C b Disclosure
Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets
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
IFRS 7.23C b (ii) Disclosure
Indication of how frequently hedging relationships are discontinued and restarted
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
IFRS 7.24D Disclosure
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]
IFRS 7.23A Disclosure
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]
IFRS 7.23A Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Equity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Commodity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Prepayment risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Residual value risk [member]
IFRS 7.40 a Example, IFRS 7.IG32 Example
Risk diversification effect [member]
IFRS 7.32 Common practice
Hedging instruments [axis]
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
Hedging instruments [member]
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Not later than three months [member]
Expiry date 2021-01-01 IFRS 7.37 a Example, Expiry date 2021-01-01 IFRS 7.IG28 a Example, IAS 1.112 c Common practice
Not later than one month [member]
IFRS 7.B35 a Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 a Example, IFRS 7.IG31A Example
Later than one month and not later than three months [member]
Later than three months and not later than one year [member]
IFRS 7.B11 c Example
Later than three months and not later than six months [member]
Later than six months and not later than one year [member]
IFRS 7.B35 d Example, Expiry date 2021-01-01 IFRS 7.IG28 c Example, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IFRS 7.IG31A Example
Later than one year [member]
Expiry date 2021-01-01 IFRS 7.IG28 d Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure
Later than one year and not later than five years [member]
IFRS 7.B11 d Example, Expiry date 2019-01-01 IAS 17.31 b (ii) Disclosure, Expiry date 2019-01-01 IAS 17.47 a (ii) Disclosure, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2019-01-01 IAS 17.56 a (ii) Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii) Disclosure, IFRS 7.IG31A Example
Later than one year and not later than three years [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than five years [member]
IFRS 7.B35 f Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Later than five years and not later than ten years [member]
IAS 1.112 c Common practice, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than five years and not later than seven years [member]
Later than seven years and not later than ten years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than ten years [member]
Later than ten years and not later than fifteen years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than fifteen years and not later than twenty years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than twenty years and not later than twenty-five years [member]
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Nominal amount of hedging instrument
IFRS 7.24A d Disclosure, IFRS 7.23B a Disclosure
Average price of hedging instrument
IFRS 7.23B b Disclosure
Average rate of hedging instrument
IFRS 7.23B b Disclosure
Description of sources of hedge ineffectiveness expected to affect hedging relationship
IFRS 7.23D Disclosure
Description of sources of hedge ineffectiveness that emerged in hedging relationship
IFRS 7.23E Disclosure
Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship
IFRS 7.23E Disclosure
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected
to occur
Expiry date 2021-01-01 IFRS 7.23 b Disclosure, IFRS 7.23F Disclosure
Disclosure of detailed information about hedging instruments [text block]
IFRS 7.24A Disclosure
Disclosure of detailed information about hedging instruments [abstract]
Disclosure of detailed information about hedging instruments [table]
IFRS 7.24A Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Equity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Commodity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Prepayment risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Residual value risk [member]
IFRS 7.40 a Example, IFRS 7.IG32 Example
Risk diversification effect [member]
IFRS 7.32 Common practice
Types of hedges [axis]
Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure
Fair value hedges [member]
IAS 39.86 a Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Cash flow hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IAS 39.86 b Disclosure, IFRS 7.24C Disclosure
Hedges of net investment in foreign operations [member]
IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure
Hedging instruments [axis]
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
Hedging instruments [member]
IFRS 7.24A Disclosure, IFRS 7.23A Disclosure
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument, assets
IFRS 7.24A a Disclosure
Hedging instrument, liabilities
IFRS 7.24A a Disclosure
Description of line item in statement of financial position that includes hedging instrument
IFRS 7.24A b Disclosure
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness
IFRS 7.24A c Disclosure
Nominal amount of hedging instrument
IFRS 7.24A d Disclosure, IFRS 7.23B a Disclosure
Disclosure of detailed information about hedged items [text block]
IFRS 7.24B Disclosure
Disclosure of detailed information about hedged items [abstract]
Disclosure of detailed information about hedged items [table]
IFRS 7.24B Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Equity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Commodity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Prepayment risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Residual value risk [member]
IFRS 7.40 a Example, IFRS 7.IG32 Example
Risk diversification effect [member]
IFRS 7.32 Common practice
Types of hedges [axis]
Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure
Fair value hedges [member]
IAS 39.86 a Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Cash flow hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IAS 39.86 b Disclosure, IFRS 7.24C Disclosure
Hedges of net investment in foreign operations [member]
IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure
Hedged items [axis]
IFRS 7.24B Disclosure
Hedged items [member]
IFRS 7.24B Disclosure
Disclosure of detailed information about hedged items [line items]
Hedged item, assets
IFRS 7.24B a (i) Disclosure
Hedged item, liabilities
IFRS 7.24B a (i) Disclosure
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets
IFRS 7.24B a (ii) Disclosure
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities
IFRS 7.24B a (ii) Disclosure
Description of line item in statement of financial position that includes hedged item
IFRS 7.24B a (iii) Disclosure
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness
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
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
IFRS 7.24B a (v) Disclosure
Reserve of cash flow hedges, continuing hedges
IFRS 7.24B b (ii) Disclosure
Reserve of exchange differences on translation, continuing hedges
IFRS 7.24B b (ii) Disclosure
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied
IFRS 7.24B b (iii) Disclosure
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied
IFRS 7.24B b (iii) Disclosure
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text
block]
IFRS 7.24C Disclosure
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]
IFRS 7.24C Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Equity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Commodity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Prepayment risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Residual value risk [member]
IFRS 7.40 a Example, IFRS 7.IG32 Example
Risk diversification effect [member]
IFRS 7.32 Common practice
Types of hedges [axis]
Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure
Fair value hedges [member]
IAS 39.86 a Disclosure, IFRS 7.24C Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure
Cash flow hedges [member]
IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, IAS 39.86 b Disclosure, IFRS 7.24C Disclosure
Hedges of net investment in foreign operations [member]
IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24C Disclosure, IFRS 7.24B Disclosure
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line
items]
Gain (loss) on hedge ineffectiveness [abstract]
Gain (loss) on hedge ineffectiveness recognised in profit or loss
IFRS 7.24C a (i) Disclosure, IFRS 7.24C b (ii) Disclosure
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income
IFRS 7.24C a (i) Disclosure
Total gain (loss) on hedge ineffectiveness
IFRS 7.24C a (i) Disclosure
Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness
IFRS 7.24C b (iii) Disclosure, IFRS 7.24C a (ii) Disclosure
Gains (losses) on cash flow hedges, net of tax
IFRS 7.24C b (i) Disclosure, IAS 1.91 a Disclosure, Expiry date 2021-01-01 IFRS 7.23 c Disclosure, IFRS 7.24E a Disclosure
Gains (losses) on hedges of net investments in foreign operations, net of tax
IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure, IFRS 7.24E a Disclosure
Reclassification adjustments on cash flow hedges, net of tax
Expiry date 2021-01-01 IFRS 7.23 d Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure, IAS 1.92 Disclosure
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of
tax
IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax
IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
IFRS 7.24C b (iv) Disclosure, IAS 1.92 Disclosure, IFRS 7.24E a Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure
Description of line item in statement of comprehensive income that includes reclassification adjustments
IFRS 7.24C b (v) Disclosure
Hedging gains (losses) for hedge of group of items with offsetting risk positions
IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]
IFRS 7.24G Disclosure
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]
IFRS 7.24G Disclosure
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk
[axis]
IFRS 7.24G Disclosure
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk
[member]
IFRS 7.24G Disclosure
Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]
Reconciliation of nominal amount of credit derivative [abstract]
Credit derivative, nominal amount at beginning of period
IFRS 7.24G a Disclosure
Changes in nominal amount of credit derivative [abstract]
Total increase (decrease) in credit derivative, nominal amount
IFRS 7.24G a Disclosure
Credit derivative, nominal amount at end of period
IFRS 7.24G a Disclosure
Reconciliation of fair value of credit derivative [abstract]
Credit derivative, fair value at beginning of period
IFRS 7.24G a Disclosure
Changes in fair value of credit derivative [abstract]
Total increase (decrease) in credit derivative, fair value
IFRS 7.24G a Disclosure
Credit derivative, fair value at end of period
IFRS 7.24G a Disclosure
Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative
is used to manage credit risk
IFRS 7.24G b Disclosure
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative
is used to manage credit risk, assets
IFRS 7.24G c Disclosure
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative
is used to manage credit risk, liabilities
IFRS 7.24G c Disclosure
Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss
because credit derivative is used to manage credit risk
IFRS 7.24G c Disclosure
Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS
7.29 b and IFRS 7.29 c [text block]
Expiry date 2021-01-01 IFRS 7.30 Disclosure
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured
reliably
Expiry date 2021-01-01 IFRS 7.30 a Disclosure
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
Expiry date 2021-01-01 IFRS 7.30 b Disclosure
Information about market for financial instruments
Expiry date 2021-01-01 IFRS 7.30 c Disclosure
Information about whether and how entity intends to dispose of financial instruments
Expiry date 2021-01-01 IFRS 7.30 d Disclosure
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
Expiry date 2021-01-01 IFRS 7.30 e Disclosure
Financial instruments whose fair value previously could not be reliably measured at time of derecognition
Expiry date 2021-01-01 IFRS 7.30 e Disclosure
Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured
Expiry date 2021-01-01 IFRS 7.30 e Disclosure
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments
IFRS 7.B6 Disclosure
Disclosure of nature and extent of risks arising from financial instruments [text block]
IFRS 7.31 Disclosure
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Disclosure of nature and extent of risks arising from financial instruments [table]
IFRS 7.34 Disclosure, IFRS 7.33 Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Equity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Commodity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Prepayment risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Residual value risk [member]
IFRS 7.40 a Example, IFRS 7.IG32 Example
Risk diversification effect [member]
IFRS 7.32 Common practice
Disclosure of nature and extent of risks arising from financial instruments [line items]
Description of exposure to risk
IFRS 7.33 a Disclosure
Description of objectives, policies and processes for managing risk
IFRS 7.33 b Disclosure
Methods used to measure risk
IFRS 7.33 b Disclosure
Description of changes in exposure to risk
IFRS 7.33 c Disclosure
Description of changes in objectives, policies and processes for managing risk
IFRS 7.33 c Disclosure
Description of changes in methods used to measure risk
IFRS 7.33 c Disclosure
Summary quantitative data about entity's exposure to risk [text block]
IFRS 7.34 a Disclosure
Description of concentrations of risk
IFRS 7.34 c Disclosure
Description of how management determines concentrations
IFRS 7.B8 a Disclosure
Description of shared characteristic for concentration
IFRS 7.B8 b Disclosure
Risk exposure associated with instruments sharing characteristic
IFRS 7.B8 c Disclosure
Additional information about entity exposure to risk
IFRS 7.35 Disclosure
Sensitivity analysis for types of market risk [text block]
IFRS 7.40 a Disclosure
Disclosure of credit risk [text block]
IAS 1.10 e Common practice, IFRS 7 - Credit risk Disclosure
Description of cross-reference to disclosures about credit risk presented outside financial statements
IFRS 7.35C Disclosure
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses
[text block]
IFRS 7.35F Disclosure
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial
recognition
IFRS 7.35F a Disclosure
Information about entity's definitions of default
IFRS 7.35F b Disclosure
Information on how instruments were grouped if expected credit losses were measured on collective basis
IFRS 7.35F c Disclosure
Information on how entity determined that financial assets are credit-impaired financial assets
IFRS 7.35F d Disclosure
Information on entity's write-off policy
IFRS 7.35F e Disclosure
Information on how requirements for modification of contractual cash flows of financial assets have been applied
IFRS 7.35F f Disclosure
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]
IFRS 7.35G Disclosure
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit
losses
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
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
IFRS 7.35G a (iii) Disclosure
Description of how forward-looking information has been incorporated into determination of expected credit losses
IFRS 7.35G b Disclosure
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and
reasons for those changes
IFRS 7.35G c Disclosure
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial
instruments [text block]
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial
instruments [abstract]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial
instruments [table]
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
Classes of financial instruments [axis]
IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure
Financial instruments, class [member]
IFRS 7.36 Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
Loan commitments [member]
IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure
Financial guarantee contracts [member]
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Contract assets [member]
IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example
Lease receivables [member]
IFRS 7.35N Example, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Type of measurement of expected credit losses [axis]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Type of measurement of expected credit losses [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
12-month expected credit losses [member]
IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure
Lifetime expected credit losses [member]
IFRS 7.35M b Disclosure, IFRS 7.35H b Disclosure
Method of assessment of expected credit losses [axis]
IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
Method of assessment of expected credit losses [member]
IFRS 7.35I Example, IFRS 7.IG20B Example, IFRS 7.35H Example
Expected credit losses individually assessed [member]
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
Expected credit losses collectively assessed [member]
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
Credit impairment of financial instruments [axis]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Credit impairment of financial instruments [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Financial instruments not credit-impaired [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Financial instruments credit-impaired [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Financial instruments purchased or originated credit-impaired [member]
IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure
Financial instruments credit-impaired after purchase or origination [member]
IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial
instruments [line items]
Financial assets at beginning of period
IFRS 7.35M Disclosure, IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example
Increase (decrease) in financial assets [abstract]
Increase (decrease) through transfers, financial assets
IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example
Decrease through derecognition, financial assets
IFRS 7.IG20B Example, IFRS 7.35H Example, IFRS 7.35I c Example
Increase through origination or purchase, financial assets
IFRS 7.35I a Example, IFRS 7.35H Example, IFRS 7.IG20B Example
Decrease through write-off, financial assets
IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example
Increase (decrease) through changes in models or risk parameters, financial assets
IFRS 7.35H Example, IFRS 7.IG20B Example
Increase (decrease) through modification of contractual cash flows, financial assets
IFRS 7.35I b Example
Increase (decrease) through foreign exchange and other movements, financial assets [abstract]
Increase (decrease) through foreign exchange, financial assets
IFRS 7.35H Example, IFRS 7.IG20B Example
Increase (decrease) through other movements, financial assets
IFRS 7.IG20B Example, IFRS 7.35I Example, IFRS 7.35H Example
Total increase (decrease) through foreign exchange and other movements, financial assets
IFRS 7.35H Example, IFRS 7.IG20B Example
Total increase (decrease) in financial assets
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
Financial assets at end of period
IFRS 7.35M Disclosure, IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example
Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts
IFRS 7.35I d Example, IFRS 7.35H Example, IFRS 7.IG20B Example
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts
IFRS 7.35I c Example, IFRS 7.IG20B Example, IFRS 7.35H Example
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts
IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial
guarantee contracts
IFRS 7.35H Example, IFRS 7.IG20B Example
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial
guarantee contracts
IFRS 7.35I b Example
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial
guarantee contracts [abstract]
Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts
IFRS 7.IG20B Example, IFRS 7.35H Example
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts
IFRS 7.IG20B Example, IFRS 7.35I Example, IFRS 7.35H Example
Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial
guarantee contracts
IFRS 7.IG20B Example, IFRS 7.35H Example
Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure
Exposure to credit risk on loan commitments and financial guarantee contracts at end of period
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially
recognised
IFRS 7.35H c Disclosure
Explanation of reasons for changes in loss allowance for financial instruments
IFRS 7.B8D Example
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance
IFRS 7.35I Disclosure
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected
credit losses, amortised cost before modification
IFRS 7.35J a Disclosure
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected
credit losses, modification gain (loss)
IFRS 7.35J a Disclosure
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for
which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount
IFRS 7.35J b Disclosure
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding
IFRS 7.35L Disclosure
Information about groups or portfolios of financial instruments with particular features that could affect large portion of
that group
IFRS 7.B8H Disclosure
Disclosure of credit risk exposure [text block]
IFRS 7.35M Disclosure
Disclosure of credit risk exposure [abstract]
Disclosure of credit risk exposure [table]
IFRS 7.35M Disclosure
External credit grades [axis]
IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Entity's total for external credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
External credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Internal credit grades [axis]
IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Entity's total for internal credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example
Internal credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example
Probability of default [axis]
IFRS 7.35M Example, IFRS 7.IG20C Example
Entity's total for probability of default [member]
IFRS 7.IG20C Example, IFRS 7.35M Example
Probability of default [member]
IFRS 7.IG20C Example, IFRS 7.35M Example
Classes of financial instruments [axis]
IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure
Financial instruments, class [member]
IFRS 7.36 Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
Loan commitments [member]
IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure
Financial guarantee contracts [member]
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Contract assets [member]
IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example
Lease receivables [member]
IFRS 7.35N Example, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Type of measurement of expected credit losses [axis]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Type of measurement of expected credit losses [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
12-month expected credit losses [member]
IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure
Lifetime expected credit losses [member]
IFRS 7.35M b Disclosure, IFRS 7.35H b Disclosure
Method of assessment of expected credit losses [axis]
IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example
Method of assessment of expected credit losses [member]
IFRS 7.35I Example, IFRS 7.IG20B Example, IFRS 7.35H Example
Expected credit losses individually assessed [member]
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
Expected credit losses collectively assessed [member]
IFRS 7.35H Example, IFRS 7.IG20B Example, IFRS 7.35I Example
Credit impairment of financial instruments [axis]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Credit impairment of financial instruments [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Financial instruments not credit-impaired [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Financial instruments credit-impaired [member]
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Financial instruments purchased or originated credit-impaired [member]
IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure
Financial instruments credit-impaired after purchase or origination [member]
IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Disclosure of credit risk exposure [line items]
Financial assets
IFRS 7.35M Disclosure, IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example
Exposure to credit risk on loan commitments and financial guarantee contracts
IFRS 7.35I Disclosure, IFRS 7.35H Disclosure, IFRS 7.35M Disclosure
Disclosure of provision matrix [text block]
IFRS 7.35N Example
Disclosure of provision matrix [abstract]
Disclosure of provision matrix [table]
IFRS 7.35N Example
Classes of financial instruments [axis]
IFRS 7.35K Disclosure, IFRS 7.35H Disclosure, IFRS 7.36 Disclosure, IFRS 7.35M Disclosure
Financial instruments, class [member]
IFRS 7.36 Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.35H Disclosure
Loan commitments [member]
IFRS 7.B8E Disclosure, IFRS 7.35M Disclosure
Financial guarantee contracts [member]
IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Contract assets [member]
IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure, IFRS 7.35N Example
Lease receivables [member]
IFRS 7.35N Example, IFRS 7.35M b (iii) Disclosure, IFRS 7.35H b (iii) Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Past due status [axis]
IFRS 7.35N Example, Expiry date 2021-01-01 IFRS 7.37 Common practice
Past due status [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example
Current [member]
IFRS 7.IG20D Example, IFRS 7.35N Example, Expiry date 2021-01-01 IFRS 7.37 Common practice
Later than one month and not later than two months [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
Later than two months and not later than three months [member]
IAS 1.112 c Common practice, IFRS 7.35N Example, Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.IG20D Example
Later than three months [member]
IFRS 7.35N Example, IFRS 7.IG20D Example, Expiry date 2021-01-01 IFRS 7.37 Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Disclosure of provision matrix [line items]
Financial assets
IFRS 7.35M Disclosure, IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example
Expected credit loss rate
IFRS 7.IG20D Example, IFRS 7.35N Example
Disclosure of financial assets that are either past due or impaired [text block]
Expiry date 2021-01-01 IFRS 7.37 Disclosure
Disclosure of financial assets that are either past due or impaired [abstract]
Disclosure of financial assets that are either past due or impaired [table]
Expiry date 2021-01-01 IFRS 7.37 Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Financial assets at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Financial assets at fair value, class [member]
IFRS 7.B2 a Disclosure
Trading securities [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Option contract [member]
IAS 1.112 c Common practice
Futures contract [member]
IAS 1.112 c Common practice
Swap contract [member]
IAS 1.112 c Common practice
Currency swap contract [member]
IAS 1.112 c Common practice
Interest rate swap contract [member]
IAS 1.112 c Common practice
Forward contract [member]
IAS 1.112 c Common practice
Equity investments [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Financial assets outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Impairment of financial assets [axis]
Expiry date 2021-01-01 IFRS 7.37 Disclosure
Entity's total for impairment of financial assets [member]
Expiry date 2021-01-01 IFRS 7.37 Disclosure
Financial assets neither past due nor impaired [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice
Financial assets past due but not impaired [member]
Expiry date 2021-01-01 IFRS 7.37 a Disclosure
Financial assets impaired [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice
Financial assets individually assessed for credit losses [member]
Expiry date 2021-01-01 IFRS 7.37 b Disclosure
Financial assets collectively assessed for credit losses [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Past due status [axis]
IFRS 7.35N Example, Expiry date 2021-01-01 IFRS 7.37 Common practice
Past due status [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example
Current [member]
IFRS 7.IG20D Example, IFRS 7.35N Example, Expiry date 2021-01-01 IFRS 7.37 Common practice
Later than one month and not later than two months [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
Later than two months and not later than three months [member]
IAS 1.112 c Common practice, IFRS 7.35N Example, Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.IG20D Example
Later than three months [member]
IFRS 7.35N Example, IFRS 7.IG20D Example, Expiry date 2021-01-01 IFRS 7.37 Common practice
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets
IFRS 7.35M Disclosure, IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example
Analysis of age of financial assets that are past due but not impaired [text block]
Expiry date 2021-01-01 IFRS 7.37 a Disclosure
Analysis of financial assets that are individually determined to be impaired [text block]
Expiry date 2021-01-01 IFRS 7.37 b Disclosure
Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired
Expiry date 2021-01-01 IFRS 7.IG29 c Example, Expiry date 2021-01-01 IFRS 7.37 b Example
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements
Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2021-01-01 IFRS 7.IG29 c Example
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
IFRS 7.38 a Disclosure
Assets obtained by taking possession of collateral or calling on other credit enhancements
IFRS 7.38 a Disclosure
Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other
credit enhancement [text block]
IFRS 7.38 b Disclosure
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
IFRS 7.39 a Disclosure
Disclosure of maturity analysis for non-derivative financial liabilities [abstract]
Disclosure of maturity analysis for non-derivative financial liabilities [table]
IFRS 7.39 a Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Not later than three months [member]
Expiry date 2021-01-01 IFRS 7.37 a Example, Expiry date 2021-01-01 IFRS 7.IG28 a Example, IAS 1.112 c Common practice
Not later than one month [member]
IFRS 7.B35 a Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 a Example, IFRS 7.IG31A Example
Later than one month and not later than three months [member]
Later than three months and not later than one year [member]
IFRS 7.B11 c Example
Later than three months and not later than six months [member]
Later than six months and not later than one year [member]
IFRS 7.B35 d Example, Expiry date 2021-01-01 IFRS 7.IG28 c Example, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IFRS 7.IG31A Example
Later than one year [member]
Expiry date 2021-01-01 IFRS 7.IG28 d Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure
Later than one year and not later than five years [member]
IFRS 7.B11 d Example, Expiry date 2019-01-01 IAS 17.31 b (ii) Disclosure, Expiry date 2019-01-01 IAS 17.47 a (ii) Disclosure, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2019-01-01 IAS 17.56 a (ii) Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii) Disclosure, IFRS 7.IG31A Example
Later than one year and not later than three years [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than five years [member]
IFRS 7.B35 f Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Later than five years and not later than ten years [member]
IAS 1.112 c Common practice, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than five years and not later than seven years [member]
Later than seven years and not later than ten years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than ten years [member]
Later than ten years and not later than fifteen years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than fifteen years and not later than twenty years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than twenty years and not later than twenty-five years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities, undiscounted cash flows
IFRS 7.39 a Disclosure
Gross lease liabilities
Bank borrowings, undiscounted cash flows
IFRS 7.B11D Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Trade and other payables, undiscounted cash flows
IFRS 7.B11D Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Bonds issued, undiscounted cash flows
Disclosure of maturity analysis for derivative financial liabilities [text block]
IFRS 7.39 b Disclosure
Disclosure of maturity analysis for derivative financial liabilities [abstract]
Disclosure of maturity analysis for derivative financial liabilities [table]
IFRS 7.39 b Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Not later than three months [member]
Expiry date 2021-01-01 IFRS 7.37 a Example, Expiry date 2021-01-01 IFRS 7.IG28 a Example, IAS 1.112 c Common practice
Not later than one month [member]
IFRS 7.B35 a Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 a Example, IFRS 7.IG31A Example
Later than one month and not later than three months [member]
Later than three months and not later than one year [member]
IFRS 7.B11 c Example
Later than three months and not later than six months [member]
Later than six months and not later than one year [member]
IFRS 7.B35 d Example, Expiry date 2021-01-01 IFRS 7.IG28 c Example, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IFRS 7.IG31A Example
Later than one year [member]
Expiry date 2021-01-01 IFRS 7.IG28 d Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure
Later than one year and not later than five years [member]
IFRS 7.B11 d Example, Expiry date 2019-01-01 IAS 17.31 b (ii) Disclosure, Expiry date 2019-01-01 IAS 17.47 a (ii) Disclosure, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2019-01-01 IAS 17.56 a (ii) Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii) Disclosure, IFRS 7.IG31A Example
Later than one year and not later than three years [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than five years [member]
IFRS 7.B35 f Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Later than five years and not later than ten years [member]
IAS 1.112 c Common practice, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than five years and not later than seven years [member]
Later than seven years and not later than ten years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than ten years [member]
Later than ten years and not later than fifteen years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than fifteen years and not later than twenty years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than twenty years and not later than twenty-five years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative financial liabilities, undiscounted cash flows
IFRS 7.39 b Disclosure
Prices specified in forward agreements to purchase financial assets for cash
IFRS 7.B11D b Example
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged
IFRS 7.B11D c Example
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged
IFRS 7.B11D d Example
Gross loan commitments
IFRS 7.B11D e Example
Disclosure of how entity manages liquidity risk [text block]
IFRS 7.39 c Disclosure
Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]
IFRS 7.B11E Disclosure
Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]
IFRS 7.B11E Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Not later than three months [member]
Expiry date 2021-01-01 IFRS 7.37 a Example, Expiry date 2021-01-01 IFRS 7.IG28 a Example, IAS 1.112 c Common practice
Not later than one month [member]
IFRS 7.B35 a Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 a Example, IFRS 7.IG31A Example
Later than one month and not later than three months [member]
Later than three months and not later than one year [member]
IFRS 7.B11 c Example
Later than three months and not later than six months [member]
Later than six months and not later than one year [member]
IFRS 7.B35 d Example, Expiry date 2021-01-01 IFRS 7.IG28 c Example, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IFRS 7.IG31A Example
Later than one year [member]
Expiry date 2021-01-01 IFRS 7.IG28 d Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure
Later than one year and not later than five years [member]
IFRS 7.B11 d Example, Expiry date 2019-01-01 IAS 17.31 b (ii) Disclosure, Expiry date 2019-01-01 IAS 17.47 a (ii) Disclosure, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2019-01-01 IAS 17.56 a (ii) Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii) Disclosure, IFRS 7.IG31A Example
Later than one year and not later than three years [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than five years [member]
IFRS 7.B35 f Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Later than five years and not later than ten years [member]
IAS 1.112 c Common practice, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than five years and not later than seven years [member]
Later than seven years and not later than ten years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than ten years [member]
Later than ten years and not later than fifteen years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than fifteen years and not later than twenty years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than twenty years and not later than twenty-five years [member]
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]
Financial assets held for managing liquidity risk
IFRS 7.B11E Disclosure
Disclosure of financial instruments by type of interest rate [text block]
IFRS 7.39 Common practice
Disclosure of financial instruments by type of interest rate [abstract]
Disclosure of financial instruments by type of interest rate [table]
IFRS 7.39 Common practice
Types of interest rates [axis]
IFRS 7.39 Common practice
Interest rate types [member]
IFRS 7.39 Common practice
Floating interest rate [member]
IFRS 7.39 Common practice
Fixed interest rate [member]
IFRS 7.39 Common practice
Disclosure of financial instruments by type of interest rate [line items]
Financial assets
IFRS 7.35M Disclosure, IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example
Financial liabilities
IFRS 7.25 Disclosure
Disclosure of detailed information about borrowings [text block]
IFRS 7.7 Common practice
Disclosure of detailed information about borrowings [abstract]
Disclosure of detailed information about borrowings [table]
IFRS 7.7 Common practice
Borrowings by name [axis]
IFRS 7.7 Common practice
Borrowings by name [member]
IFRS 7.7 Common practice
Types of interest rates [axis]
IFRS 7.39 Common practice
Interest rate types [member]
IFRS 7.39 Common practice
Floating interest rate [member]
IFRS 7.39 Common practice
Fixed interest rate [member]
IFRS 7.39 Common practice
Range [axis]
IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example
Ranges [member]
IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, Effective 2021-01-01 IFRS 17.120 Disclosure
Bottom of range [member]
IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure
Weighted average [member]
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example
Top of range [member]
Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure
Disclosure of detailed information about borrowings [line items]
Borrowings
IAS 1.55 Common practice
Notional amount
IAS 1.112 c Common practice
Borrowings, interest rate
IFRS 7.7 Common practice
Borrowings, interest rate basis
IFRS 7.7 Common practice
Borrowings, adjustment to interest rate basis
IFRS 7.7 Common practice
Borrowings, maturity
IFRS 7.7 Common practice
Borrowings, original currency
IFRS 7.7 Common practice
Description of methods and assumptions used in preparing sensitivity analysis
IFRS 7.40 b Disclosure
Description of changes in methods and assumptions used in preparing sensitivity analysis
IFRS 7.40 c Disclosure
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis
IFRS 7.40 c Disclosure
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between
risk variables
IFRS 7.41 a Disclosure
Description of objective of method used and limitations that may result in information not fully reflecting fair value of
assets and liabilities involved
IFRS 7.41 b Disclosure
Value at risk
IFRS 7.41 Common practice
Description of fact and reason why sensitivity analyses are unrepresentative
IFRS 7.42 Disclosure
Disclosure of transfers of financial assets [text block]
IFRS 7 - Transfers of financial assets Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
IFRS 7.42D Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
IFRS 7.42D Disclosure
Transferred financial assets that are not derecognised in their entirety [axis]
IFRS 7.42D Disclosure
Transferred financial assets that are not derecognised in their entirety [member]
IFRS 7.42D Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Description of nature of transferred financial assets that are not derecognised in their entirety
IFRS 7.42D a Disclosure
Description of nature of risks and rewards of ownership to which entity is exposed
IFRS 7.42D b Disclosure
Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and
associated liabilities
IFRS 7.42D c Disclosure
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
[abstract]
Fair value of transferred financial assets that are not derecognised in their entirety
IFRS 7.42D d Disclosure
Fair value of associated financial liabilities
IFRS 7.42D d Disclosure
Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety
IFRS 7.42D d Disclosure
Assets that entity continues to recognise
IFRS 7.42D e Disclosure
Associated liabilities that entity continues to recognise
IFRS 7.42D e Disclosure
Original assets before transfer
IFRS 7.42D f Disclosure
Assets that entity continues to recognise to extent of continuing involvement
IFRS 7.42D f Disclosure
Associated liabilities that entity continues to recognise to extent of continuing involvement
IFRS 7.42D f Disclosure
Disclosure of continuing involvement in derecognised financial assets [text block]
IFRS 7.42G Disclosure, IFRS 7.42E Disclosure
Disclosure of continuing involvement in derecognised financial assets [abstract]
Disclosure of continuing involvement in derecognised financial assets [table]
IFRS 7.42E Disclosure, IFRS 7.42G Disclosure
Continuing involvement in derecognised financial assets by type of instrument [axis]
IFRS 7.B33 Example
Types of instrument [member]
IFRS 7.B33 Example
Written put options [member]
IFRS 7.IG40B Example, IFRS 7.B33 Example
Purchased call options [member]
IFRS 7.IG40B Example, IFRS 7.B33 Example
Guarantees [member]
IFRS 7.B33 Example
Continuing involvement in derecognised financial assets by type of transfer [axis]
IFRS 7.B33 Example
Types of transfer [member]
IFRS 7.B33 Example
Securities lending [member]
IFRS 7.IG40B Example, IFRS 7.B33 Example
Factoring of receivables [member]
IFRS 7.B33 Example
Securitisations [member]
IFRS 7.B33 Example
Disclosure of continuing involvement in derecognised financial assets [line items]
Recognised assets representing continuing involvement in derecognised financial assets
IFRS 7.42E a Disclosure
Recognised liabilities representing continuing involvement in derecognised financial assets
IFRS 7.42E a Disclosure
Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial
assets
IFRS 7.42E a Disclosure
Fair value of assets representing continuing involvement in derecognised financial assets
IFRS 7.42E b Disclosure
Fair value of liabilities representing continuing involvement in derecognised financial assets
IFRS 7.42E b Disclosure
Maximum exposure to loss from continuing involvement
IFRS 7.42E c Disclosure
Information about how maximum exposure to loss from continuing involvement is determined
IFRS 7.42E c Disclosure
Undiscounted cash outflow required to repurchase derecognised financial assets
IFRS 7.42E d Disclosure
Other amounts payable to transferee in respect of transferred assets
IFRS 7.42E d Disclosure
Qualitative information about continuing involvement in derecognised financial assets
IFRS 7.42E f Disclosure
Gain (loss) of derecognised financial assets at date of transfer
IFRS 7.42G a Disclosure
Income from continuing involvement in derecognised financial assets
IFRS 7.42G b Disclosure
Income from continuing involvement in derecognised financial assets cumulatively recognised
IFRS 7.42G b Disclosure
Expense from continuing involvement in derecognised financial assets
IFRS 7.42G b Disclosure
Expense from continuing involvement in derecognised financial assets cumulatively recognised
IFRS 7.42G b Disclosure
Explanation when greatest transfer activity took place
IFRS 7.42G c (i) Disclosure
Gain (loss) from transfer activity during period representing greatest transfer activity
IFRS 7.42G c (ii) Disclosure
Proceeds from transfer activity during period representing greatest transfer activity
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]
IFRS 7.42E e Disclosure
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable
to transferee in respect of transferred assets [abstract]
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable
to transferee in respect of transferred assets [table]
IFRS 7.42E e Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Not later than three months [member]
Expiry date 2021-01-01 IFRS 7.37 a Example, Expiry date 2021-01-01 IFRS 7.IG28 a Example, IAS 1.112 c Common practice
Not later than one month [member]
IFRS 7.B35 a Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 a Example, IFRS 7.IG31A Example
Later than one month and not later than three months [member]
Later than three months and not later than one year [member]
IFRS 7.B11 c Example
Later than three months and not later than six months [member]
Later than six months and not later than one year [member]
IFRS 7.B35 d Example, Expiry date 2021-01-01 IFRS 7.IG28 c Example, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IFRS 7.IG31A Example
Later than one year [member]
Expiry date 2021-01-01 IFRS 7.IG28 d Example, Expiry date 2021-01-01 IFRS 7.37 a Example, IAS 1.61 b Disclosure
Later than one year and not later than five years [member]
IFRS 7.B11 d Example, Expiry date 2019-01-01 IAS 17.31 b (ii) Disclosure, Expiry date 2019-01-01 IAS 17.47 a (ii) Disclosure, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2019-01-01 IAS 17.56 a (ii) Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii) Disclosure, IFRS 7.IG31A Example
Later than one year and not later than three years [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than five years [member]
IFRS 7.B35 f Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.B11 Example, IFRS 7.IG31A Example
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Later than five years and not later than ten years [member]
IAS 1.112 c Common practice, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than five years and not later than seven years [member]
Later than seven years and not later than ten years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than ten years [member]
Later than ten years and not later than fifteen years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than fifteen years and not later than twenty years [member]
IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than twenty years and not later than twenty-five years [member]
Continuing involvement in derecognised financial assets by type of instrument [axis]
IFRS 7.B33 Example
Types of instrument [member]
IFRS 7.B33 Example
Written put options [member]
IFRS 7.IG40B Example, IFRS 7.B33 Example
Purchased call options [member]
IFRS 7.IG40B Example, IFRS 7.B33 Example
Guarantees [member]
IFRS 7.B33 Example
Continuing involvement in derecognised financial assets by type of transfer [axis]
IFRS 7.B33 Example
Types of transfer [member]
IFRS 7.B33 Example
Securities lending [member]
IFRS 7.IG40B Example, IFRS 7.B33 Example
Factoring of receivables [member]
IFRS 7.B33 Example
Securitisations [member]
IFRS 7.B33 Example
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable
to transferee in respect of transferred assets [line items]
Undiscounted cash outflow required to repurchase derecognised financial assets
IFRS 7.42E d Disclosure
Other amounts payable to transferee in respect of transferred assets
IFRS 7.42E d Disclosure
Disclosure of financial assets at date of initial application of IFRS 9 [text block]
IFRS 7.42I Disclosure
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]
IFRS 7.42I Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Financial assets at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Financial assets at fair value, class [member]
IFRS 7.B2 a Disclosure
Trading securities [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Option contract [member]
IAS 1.112 c Common practice
Futures contract [member]
IAS 1.112 c Common practice
Swap contract [member]
IAS 1.112 c Common practice
Currency swap contract [member]
IAS 1.112 c Common practice
Interest rate swap contract [member]
IAS 1.112 c Common practice
Forward contract [member]
IAS 1.112 c Common practice
Equity investments [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Financial assets outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Disclosure of financial assets at date of initial application of IFRS 9 [line items]
Financial assets, measurement category immediately before initial application of IFRS 9
IFRS 7.42I a Disclosure
Financial assets, carrying amount immediately before initial application of IFRS 9
IFRS 7.42I a Disclosure
Financial assets, measurement category immediately after initial application of IFRS 9
IFRS 7.42I b Disclosure
Financial assets, carrying amount immediately after initial application of IFRS 9
IFRS 7.42I b Disclosure
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application
of IFRS 9
IFRS 7.42I c Disclosure
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial
application of IFRS 9
IFRS 7.42I c Disclosure
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application
of IFRS 9
IFRS 7.42I c Disclosure
Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]
IFRS 7.42I Disclosure
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]
IFRS 7.42I Disclosure
Classes of financial liabilities [axis]
IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.34 Disclosure
Financial liabilities, class [member]
Financial liabilities at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Financial liabilities at fair value, class [member]
IFRS 7.B2 a Disclosure
Financial liabilities outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]
Financial liabilities, measurement category immediately before initial application of IFRS 9
IFRS 7.42I a Disclosure
Financial liabilities, carrying amount immediately before initial application of IFRS 9
IFRS 7.42I a Disclosure
Financial liabilities, measurement category immediately after initial application of IFRS 9
IFRS 7.42I b Disclosure
Financial liabilities, carrying amount immediately after initial application of IFRS 9
IFRS 7.42I b Disclosure
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application
of IFRS 9
IFRS 7.42I c Disclosure
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS
9, initial application of IFRS 9
IFRS 7.42I c Disclosure
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application
of IFRS 9
IFRS 7.42I c Disclosure
Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed
as result of applying IFRS 9
IFRS 7.42J a Disclosure
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
IFRS 7.42J b Disclosure
Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9
IFRS 7.42L a Disclosure
Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9
IFRS 7.42L b Disclosure
Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9
IFRS 7.42L a Disclosure
Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9
IFRS 7.42L b Disclosure
Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9
IFRS 7.42M a Disclosure
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets
had not been reclassified as measured at amortised cost, initial application of IFRS 9
IFRS 7.42M b Disclosure
Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive
income, initial application of IFRS 9
IFRS 7.42M a Disclosure
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out
of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9
IFRS 7.42M b Disclosure
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
IFRS 7.42N a Disclosure
Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category,
initial application of IFRS 9
IFRS 7.42N b Disclosure
Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9
IFRS 7.42M a Disclosure
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities
had not been reclassified as measured at amortised cost, initial application of IFRS 9
IFRS 7.42M b Disclosure
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
IFRS 7.42N a Disclosure
Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category,
initial application of IFRS 9
IFRS 7.42N b Disclosure
Explanation of initial application of impairment requirements for financial instruments [text block]
IFRS 7.42P Disclosure
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial
recognition without taking into account requirements related to modification of time value of money element
IFRS 7.42R Disclosure
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial
recognition without taking into account exception for prepayment features
IFRS 7.42S Disclosure
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]
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]
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Financial assets at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Mortgages [member]
IFRS 7.IG20B Example, IFRS 7.6 Example, IFRS 7.IG40B Example
Loans to consumers [member]
IFRS 7.IG40B Example, IFRS 7.IG20C Example, IFRS 7.6 Example
Loans to corporate entities [member]
IFRS 7.IG20C Example, IAS 1.112 c Common practice, IFRS 7.6 Example
Loans to government [member]
IAS 1.112 c Common practice
Trade receivables [member]
IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example, IAS 1.112 c Common practice
Financial assets at fair value, class [member]
IFRS 7.B2 a Disclosure
Trading securities [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Option contract [member]
IAS 1.112 c Common practice
Futures contract [member]
IAS 1.112 c Common practice
Swap contract [member]
IAS 1.112 c Common practice
Currency swap contract [member]
IAS 1.112 c Common practice
Interest rate swap contract [member]
IAS 1.112 c Common practice
Forward contract [member]
IAS 1.112 c Common practice
Equity investments [member]
IFRS 7.6 Example, IFRS 7.IG40B Example
Financial assets outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category
immediately before applying amendments
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately
before applying amendments
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category
after applying amendments
Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after
applying amendments
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
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
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text
block]
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]
Classes of financial liabilities [axis]
IFRS 7.6 Disclosure, IFRS 7.42I Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.34 Disclosure
Financial liabilities, class [member]
Financial liabilities at amortised cost, class [member]
IFRS 7.B2 a Disclosure
Financial liabilities at fair value, class [member]
IFRS 7.B2 a Disclosure
Financial liabilities outside scope of IFRS 7, class [member]
IFRS 7.B2 b Disclosure
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line
items]
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category
immediately before applying amendments
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount
immediately before applying amendments
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category
after applying amendments
Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount
after applying amendments
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
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
Disclosure of fair value measurement [text block]
IFRS 13 - Disclosure Disclosure
Disclosure of fair value measurement of assets [text block]
IFRS 13.93 Disclosure
Disclosure of fair value measurement of assets [abstract]
Disclosure of fair value measurement of assets [table]
IFRS 13.93 Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of assets [axis]
Assets [member]
Trading equity securities [member]
IFRS 13.94 Example, IFRS 13.IE60 Example
Other equity securities [member]
IFRS 13.94 Example, IFRS 13.IE60 Example
Debt securities [member]
IFRS 13.IE60 Example, IFRS 13.94 Example
Hedge fund investments [member]
IFRS 13.IE60 Example, IFRS 13.94 Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Investment property [member]
Non-current assets held for sale [member]
IFRS 5.38 Common practice, IFRS 13.IE60 Example, IFRS 13.94 Example
Levels of fair value hierarchy [axis]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
All levels of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Level 1 of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Level 2 of fair value hierarchy [member]
IFRS 13.93 b Disclosure
Level 3 of fair value hierarchy [member]
IFRS 13.93 b Disclosure
Disclosure of fair value measurement of assets [line items]
Assets
IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure
Description of reasons for fair value measurement, assets
IFRS 13.93 a Disclosure
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period
IFRS 13.93 c Disclosure
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets
IFRS 13.93 c Disclosure
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period
IFRS 13.93 c Disclosure
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets
IFRS 13.93 c Disclosure
Description of policy for determining when transfers between levels are deemed to have occurred, assets
IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure
Description of valuation techniques used in fair value measurement, assets
IFRS 13.93 d Disclosure
Description of inputs used in fair value measurement, assets
IFRS 13.93 d Disclosure
Description of change in valuation technique used in fair value measurement, assets
IFRS 13.93 d Disclosure
Description of reasons for change in valuation technique used in fair value measurement, assets
IFRS 13.93 d Disclosure
Reconciliation of changes in fair value measurement, assets [abstract]
Assets at beginning of period
IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure
Changes in fair value measurement, assets [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets
IFRS 13.93 e (i) Common practice
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets
IFRS 13.93 e (i) Common practice
Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets
IFRS 13.93 e (i) Disclosure
Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets
IFRS 13.93 e (ii) Common practice
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets
IFRS 13.93 e (ii) Common practice
Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets
IFRS 13.93 e (ii) Disclosure
Purchases, fair value measurement, assets
IFRS 13.93 e (iii) Disclosure
Sales, fair value measurement, assets
IFRS 13.93 e (iii) Disclosure
Issues, fair value measurement, assets
IFRS 13.93 e (iii) Disclosure
Settlements, fair value measurement, assets
IFRS 13.93 e (iii) Disclosure
Transfers into Level 3 of fair value hierarchy, assets
IFRS 13.93 e (iv) Disclosure
Transfers out of Level 3 of fair value hierarchy, assets
IFRS 13.93 e (iv) Disclosure
Total increase (decrease) in fair value measurement, assets
IFRS 13.93 e Disclosure
IFRS 13.93 e (i) Disclosure
IFRS 13.93 e (ii) Disclosure
Assets at end of period
IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets
IFRS 13.93 e (i) Disclosure
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets
IFRS 13.93 e (ii) Disclosure
Description of reasons for transfers into Level 3 of fair value hierarchy, assets
IFRS 13.93 e (iv) Disclosure
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets
IFRS 13.93 e (iv) Disclosure
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets
IFRS 13.93 c Common practice
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets
IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
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
IFRS 13.93 f Disclosure
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for
assets held at end of period are recognised, fair value measurement
IFRS 13.93 f Disclosure
Description of valuation processes used in fair value measurement, assets
IFRS 13.93 g Disclosure
Description of group within entity that decides entity's valuation policies and procedures, assets
IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets
IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
Description of internal reporting procedures for discussing and assessing fair value measurements, assets
IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example
Description of frequency and methods for testing procedures of pricing models, assets
IFRS 13.93 g Example, IFRS 13.IE65 b Example
Description of process for analysing changes in fair value measurements, assets
IFRS 13.IE65 c Example, IFRS 13.93 g Example
Description of how entity determined that third-party information used in fair value measurement was developed in accordance
with IFRS 13, assets
IFRS 13.93 g Example, IFRS 13.IE65 d Example
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets
IFRS 13.93 g Example, IFRS 13.IE65 e Example
Description of fact that highest and best use of non-financial asset differs from current use
IFRS 13.93 i Disclosure
Description of reason why non-financial asset is being used in manner different from highest and best use
IFRS 13.93 i Disclosure
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items
in statement of financial position, assets [text block]
IFRS 13.94 Disclosure
Description of accounting policy decision to use exception in IFRS 13.48, assets
IFRS 13.96 Disclosure
Description of nature of class of assets measured at fair value
IFRS 13.IE64 a Example, IFRS 13.92 Example
Description of how third-party information was taken into account when measuring fair value, assets
IFRS 13.IE64 b Example, IFRS 13.92 Example
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
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
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
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
IFRS 13.93 h (ii) Disclosure
Disclosure of fair value measurement of liabilities [text block]
IFRS 13.93 Disclosure
Disclosure of fair value measurement of liabilities [abstract]
Disclosure of fair value measurement of liabilities [table]
IFRS 13.93 Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of liabilities [axis]
IFRS 13.93 Disclosure
Liabilities [member]
IFRS 13.93 Disclosure
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Contingent consideration [member]
IFRS 13.94 Common practice
Levels of fair value hierarchy [axis]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
All levels of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Level 1 of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Level 2 of fair value hierarchy [member]
IFRS 13.93 b Disclosure
Level 3 of fair value hierarchy [member]
IFRS 13.93 b Disclosure
Disclosure of fair value measurement of liabilities [line items]
Liabilities
IAS 1.55 Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 a Disclosure
Description of reasons for fair value measurement, liabilities
IFRS 13.93 a Disclosure
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period
IFRS 13.93 c Disclosure
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities
IFRS 13.93 c Disclosure
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period
IFRS 13.93 c Disclosure
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities
IFRS 13.93 c Disclosure
Description of policy for determining when transfers between levels are deemed to have occurred, liabilities
IFRS 13.95 Disclosure, IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure
Description of valuation techniques used in fair value measurement, liabilities
IFRS 13.93 d Disclosure
Description of inputs used in fair value measurement, liabilities
IFRS 13.93 d Disclosure
Description of change in valuation technique used in fair value measurement, liabilities
IFRS 13.93 d Disclosure
Description of reasons for change in valuation technique used in fair value measurement, liabilities
IFRS 13.93 d Disclosure
Reconciliation of changes in fair value measurement, liabilities [abstract]
Liabilities at beginning of period
IAS 1.55 Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 a Disclosure
Changes in fair value measurement, liabilities [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]
Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities
IFRS 13.93 e (i) Common practice
Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities
IFRS 13.93 e (i) Common practice
Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities
IFRS 13.93 e (i) Disclosure
Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]
Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities
IFRS 13.93 e (ii) Common practice
Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities
IFRS 13.93 e (ii) Common practice
Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities
IFRS 13.93 e (ii) Disclosure
Purchases, fair value measurement, liabilities
IFRS 13.93 e (iii) Disclosure
Sales, fair value measurement, liabilities
IFRS 13.93 e (iii) Disclosure
Issues, fair value measurement, liabilities
IFRS 13.93 e (iii) Disclosure
Settlements, fair value measurement, liabilities
IFRS 13.93 e (iii) Disclosure
Transfers into Level 3 of fair value hierarchy, liabilities
IFRS 13.93 e (iv) Disclosure
Transfers out of Level 3 of fair value hierarchy, liabilities
IFRS 13.93 e (iv) Disclosure
Total increase (decrease) in fair value measurement, liabilities
IFRS 13.93 e Disclosure
Losses (gains) recognised in profit or loss, fair value measurement, liabilities
IFRS 13.93 e (i) Disclosure
Losses (gains) recognised in other comprehensive income, fair value measurement, liabilities
IFRS 13.93 e (ii) Disclosure
Liabilities at end of period
IAS 1.55 Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 a Disclosure
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities
IFRS 13.93 e (i) Disclosure
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities
IFRS 13.93 e (ii) Disclosure
Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities
IFRS 13.93 e (iv) Disclosure
Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities
IFRS 13.93 e (iv) Disclosure
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities
IFRS 13.93 c Common practice
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities
IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
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
IFRS 13.93 f Disclosure
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for
liabilities held at end of period are recognised, fair value measurement
IFRS 13.93 f Disclosure
Description of valuation processes used in fair value measurement, liabilities
IFRS 13.93 g Disclosure
Description of group within entity that decides entity's valuation policies and procedures, liabilities
IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities
IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities
IFRS 13.IE65 a (iii) Example, IFRS 13.93 g Example
Description of frequency and methods for testing procedures of pricing models, liabilities
IFRS 13.93 g Example, IFRS 13.IE65 b Example
Description of process for analysing changes in fair value measurements, liabilities
IFRS 13.93 g Example, IFRS 13.IE65 c Example
Description of how entity determined that third-party information used in fair value measurement was developed in accordance
with IFRS 13, liabilities
IFRS 13.93 g Example, IFRS 13.IE65 d Example
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities
IFRS 13.IE65 e Example, IFRS 13.93 g Example
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]
IFRS 13.94 Disclosure
Description of accounting policy decision to use exception in IFRS 13.48, liabilities
IFRS 13.96 Disclosure
Description of nature of class of liabilities measured at fair value
IFRS 13.IE64 a Example, IFRS 13.92 Example
Description of how third-party information was taken into account when measuring fair value, liabilities
IFRS 13.IE64 b Example, IFRS 13.92 Example
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
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
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
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
IFRS 13.93 h (ii) Disclosure
Disclosure of fair value measurement of equity [text block]
IFRS 13.93 Disclosure
Disclosure of fair value measurement of equity [abstract]
Disclosure of fair value measurement of equity [table]
IFRS 13.93 Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of entity's own equity instruments [axis]
IFRS 13.93 Disclosure
Entity's own equity instruments [member]
IFRS 13.93 Disclosure
Levels of fair value hierarchy [axis]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
All levels of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Level 1 of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Level 2 of fair value hierarchy [member]
IFRS 13.93 b Disclosure
Level 3 of fair value hierarchy [member]
IFRS 13.93 b Disclosure
Disclosure of fair value measurement of equity [line items]
Equity
IFRS 13.93 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure
Description of reasons for fair value measurement, entity's own equity instruments
IFRS 13.93 a Disclosure
Transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting period
IFRS 13.93 c Disclosure
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 c Disclosure
Transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting period
IFRS 13.93 c Disclosure
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 c Disclosure
Description of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instruments
IFRS 13.95 Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.93 c Disclosure
Description of valuation techniques used in fair value measurement, entity's own equity instruments
IFRS 13.93 d Disclosure
Description of inputs used in fair value measurement, entity's own equity instruments
IFRS 13.93 d Disclosure
Description of change in valuation technique used in fair value measurement, entity's own equity instruments
IFRS 13.93 d Disclosure
Description of reasons for change in valuation technique used in fair value measurement, entity's own equity instruments
IFRS 13.93 d Disclosure
Reconciliation of changes in fair value measurement, entity's own equity instruments [abstract]
Equity at beginning of period
IFRS 13.93 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure
Changes in fair value measurement, entity's own equity instruments [abstract]
Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract]
Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments
IFRS 13.93 e (i) Common practice
Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments
IFRS 13.93 e (i) Common practice
Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity
instruments
IFRS 13.93 e (i) Disclosure
Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract]
Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity
instruments
IFRS 13.93 e (ii) Common practice
Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own
equity instruments
IFRS 13.93 e (ii) Common practice
Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity's
own equity instruments
IFRS 13.93 e (ii) Disclosure
Purchases, fair value measurement, entity's own equity instruments
IFRS 13.93 e (iii) Disclosure
Sales, fair value measurement, entity's own equity instruments
IFRS 13.93 e (iii) Disclosure
Issues, fair value measurement, entity's own equity instruments
IFRS 13.93 e (iii) Disclosure
Settlements, fair value measurement, entity's own equity instruments
IFRS 13.93 e (iii) Disclosure
Transfers into Level 3 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 e (iv) Disclosure
Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 e (iv) Disclosure
Total increase (decrease) in fair value measurement, entity's own equity instruments
IFRS 13.93 e Disclosure
Losses (gains) recognised in profit or loss, fair value measurement, entity's own equity instruments
IFRS 13.93 e (i) Disclosure
Losses (gains) recognised in other comprehensive income, fair value measurement, entity's own equity instruments
IFRS 13.93 e (ii) Disclosure
Equity at end of period
IFRS 13.93 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IAS 1.78 e Disclosure, IFRS 13.93 b Disclosure
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity
instruments
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
IFRS 13.93 e (ii) Disclosure
Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 e (iv) Disclosure
Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 e (iv) Disclosure
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 c Common practice
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments
IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice
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
IFRS 13.93 f Disclosure
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for
entity's own equity instruments held at end of period are recognised, fair value measurement
IFRS 13.93 f Disclosure
Description of valuation processes used in fair value measurement, entity's own equity instruments
IFRS 13.93 g Disclosure
Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments
IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example
Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity
instruments
IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example
Description of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instruments
IFRS 13.IE65 a (iii) Example, IFRS 13.93 g Example
Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments
IFRS 13.IE65 b Example, IFRS 13.93 g Example
Description of process for analysing changes in fair value measurements, entity's own equity instruments
IFRS 13.93 g Example, IFRS 13.IE65 c Example
Description of how entity determined that third-party information used in fair value measurement was developed in accordance
with IFRS 13, entity's own equity instruments
IFRS 13.IE65 d Example, IFRS 13.93 g Example
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity
instruments
IFRS 13.IE65 e Example, IFRS 13.93 g Example
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]
IFRS 13.94 Disclosure
Description of nature of class of entity's own equity instruments measured at fair value
IFRS 13.92 Example, IFRS 13.IE64 a Example
Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments
IFRS 13.IE64 b Example, IFRS 13.92 Example
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
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
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
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
IFRS 13.93 h (ii) Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]
IFRS 13.93 d Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
Disclosure of significant unobservable inputs used in fair value measurement of assets [table]
IFRS 13.93 d Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of assets [axis]
Assets [member]
Trading equity securities [member]
IFRS 13.94 Example, IFRS 13.IE60 Example
Other equity securities [member]
IFRS 13.94 Example, IFRS 13.IE60 Example
Debt securities [member]
IFRS 13.IE60 Example, IFRS 13.94 Example
Hedge fund investments [member]
IFRS 13.IE60 Example, IFRS 13.94 Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Investment property [member]
Non-current assets held for sale [member]
IFRS 5.38 Common practice, IFRS 13.IE60 Example, IFRS 13.94 Example
Valuation techniques used in fair value measurement [axis]
IFRS 13.93 d Disclosure
Valuation techniques [member]
IFRS 13.93 d Disclosure
Market approach [member]
IFRS 13.62 Example
Market comparable companies [member]
IFRS 13.B5 Example, IFRS 13.IE63 Example
Market comparable prices [member]
IFRS 13.B5 Example, IFRS 13.IE63 Example
Matrix pricing [member]
IFRS 13.B7 Example
Consensus pricing [member]
IFRS 13.IE63 Example, IFRS 13.B5 Example
Cost approach [member]
IFRS 13.62 Example
Income approach [member]
IFRS 13.62 Example
Discounted cash flow [member]
IFRS 13.IE63 Example, IFRS 13.B11 a Example
Option pricing model [member]
IFRS 13.IE63 Example, IFRS 13.B11 b Example
Multi-period excess earnings method [member]
IFRS 13.B11 c Example
Income capitalisation [member]
IFRS 13.93 d Common practice
Net asset value [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Unobservable inputs [axis]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Unobservable inputs [member]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Interest rate, measurement input [member]
IFRS 13.B36 a Example
Historical volatility for shares, measurement input [member]
IFRS 13.B36 b Example
Adjustment to mid-market consensus price, measurement input [member]
IFRS 13.B36 c Example
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
IFRS 13.B36 d Example
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Revenue multiple, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Constant prepayment rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Probability of default, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Discount rate, measurement input [member]
IFRS 13.93 d Common practice
Weighted average cost of capital, measurement input [member]
IFRS 13.93 d Example, IFRS 13.IE63 Example
Rent, measurement input [member]
IFRS 13.93 d Common practice
Capitalisation rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Credit spread, measurement input [member]
IFRS 13.93 d Common practice
Range [axis]
IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example
Ranges [member]
IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, Effective 2021-01-01 IFRS 17.120 Disclosure
Bottom of range [member]
IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure
Weighted average [member]
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example
Top of range [member]
Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets
IFRS 13.93 d Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]
IFRS 13.93 d Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]
IFRS 13.93 d Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of liabilities [axis]
IFRS 13.93 Disclosure
Liabilities [member]
IFRS 13.93 Disclosure
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Contingent consideration [member]
IFRS 13.94 Common practice
Valuation techniques used in fair value measurement [axis]
IFRS 13.93 d Disclosure
Valuation techniques [member]
IFRS 13.93 d Disclosure
Market approach [member]
IFRS 13.62 Example
Market comparable companies [member]
IFRS 13.B5 Example, IFRS 13.IE63 Example
Market comparable prices [member]
IFRS 13.B5 Example, IFRS 13.IE63 Example
Matrix pricing [member]
IFRS 13.B7 Example
Consensus pricing [member]
IFRS 13.IE63 Example, IFRS 13.B5 Example
Cost approach [member]
IFRS 13.62 Example
Income approach [member]
IFRS 13.62 Example
Discounted cash flow [member]
IFRS 13.IE63 Example, IFRS 13.B11 a Example
Option pricing model [member]
IFRS 13.IE63 Example, IFRS 13.B11 b Example
Multi-period excess earnings method [member]
IFRS 13.B11 c Example
Income capitalisation [member]
IFRS 13.93 d Common practice
Net asset value [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Unobservable inputs [axis]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Unobservable inputs [member]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Interest rate, measurement input [member]
IFRS 13.B36 a Example
Historical volatility for shares, measurement input [member]
IFRS 13.B36 b Example
Adjustment to mid-market consensus price, measurement input [member]
IFRS 13.B36 c Example
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
IFRS 13.B36 d Example
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Revenue multiple, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Constant prepayment rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Probability of default, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Discount rate, measurement input [member]
IFRS 13.93 d Common practice
Weighted average cost of capital, measurement input [member]
IFRS 13.93 d Example, IFRS 13.IE63 Example
Rent, measurement input [member]
IFRS 13.93 d Common practice
Capitalisation rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Credit spread, measurement input [member]
IFRS 13.93 d Common practice
Range [axis]
IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example
Ranges [member]
IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, Effective 2021-01-01 IFRS 17.120 Disclosure
Bottom of range [member]
IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure
Weighted average [member]
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example
Top of range [member]
Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input, liabilities
IFRS 13.93 d Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]
IFRS 13.93 d Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
Disclosure of significant unobservable inputs used in fair value measurement of equity [table]
IFRS 13.93 d Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of entity's own equity instruments [axis]
IFRS 13.93 Disclosure
Entity's own equity instruments [member]
IFRS 13.93 Disclosure
Valuation techniques used in fair value measurement [axis]
IFRS 13.93 d Disclosure
Valuation techniques [member]
IFRS 13.93 d Disclosure
Market approach [member]
IFRS 13.62 Example
Market comparable companies [member]
IFRS 13.B5 Example, IFRS 13.IE63 Example
Market comparable prices [member]
IFRS 13.B5 Example, IFRS 13.IE63 Example
Matrix pricing [member]
IFRS 13.B7 Example
Consensus pricing [member]
IFRS 13.IE63 Example, IFRS 13.B5 Example
Cost approach [member]
IFRS 13.62 Example
Income approach [member]
IFRS 13.62 Example
Discounted cash flow [member]
IFRS 13.IE63 Example, IFRS 13.B11 a Example
Option pricing model [member]
IFRS 13.IE63 Example, IFRS 13.B11 b Example
Multi-period excess earnings method [member]
IFRS 13.B11 c Example
Income capitalisation [member]
IFRS 13.93 d Common practice
Net asset value [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Unobservable inputs [axis]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Unobservable inputs [member]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Interest rate, measurement input [member]
IFRS 13.B36 a Example
Historical volatility for shares, measurement input [member]
IFRS 13.B36 b Example
Adjustment to mid-market consensus price, measurement input [member]
IFRS 13.B36 c Example
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
IFRS 13.B36 d Example
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Revenue multiple, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Constant prepayment rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Probability of default, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Discount rate, measurement input [member]
IFRS 13.93 d Common practice
Weighted average cost of capital, measurement input [member]
IFRS 13.93 d Example, IFRS 13.IE63 Example
Rent, measurement input [member]
IFRS 13.93 d Common practice
Capitalisation rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Credit spread, measurement input [member]
IFRS 13.93 d Common practice
Range [axis]
IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example
Ranges [member]
IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, Effective 2021-01-01 IFRS 17.120 Disclosure
Bottom of range [member]
IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure
Weighted average [member]
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example
Top of range [member]
Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Significant unobservable input, entity's own equity instruments
IFRS 13.93 d Disclosure
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]
IFRS 13.93 h Disclosure
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]
IFRS 13.93 h Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of assets [axis]
Assets [member]
Trading equity securities [member]
IFRS 13.94 Example, IFRS 13.IE60 Example
Other equity securities [member]
IFRS 13.94 Example, IFRS 13.IE60 Example
Debt securities [member]
IFRS 13.IE60 Example, IFRS 13.94 Example
Hedge fund investments [member]
IFRS 13.IE60 Example, IFRS 13.94 Example
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Investment property [member]
Non-current assets held for sale [member]
IFRS 5.38 Common practice, IFRS 13.IE60 Example, IFRS 13.94 Example
Unobservable inputs [axis]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Unobservable inputs [member]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Interest rate, measurement input [member]
IFRS 13.B36 a Example
Historical volatility for shares, measurement input [member]
IFRS 13.B36 b Example
Adjustment to mid-market consensus price, measurement input [member]
IFRS 13.B36 c Example
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
IFRS 13.B36 d Example
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Revenue multiple, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Constant prepayment rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Probability of default, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Discount rate, measurement input [member]
IFRS 13.93 d Common practice
Weighted average cost of capital, measurement input [member]
IFRS 13.93 d Example, IFRS 13.IE63 Example
Rent, measurement input [member]
IFRS 13.93 d Common practice
Capitalisation rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Credit spread, measurement input [member]
IFRS 13.93 d Common practice
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Description of sensitivity of fair value measurement to changes in unobservable inputs, assets
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
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
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
IFRS 13.93 h (ii) Disclosure
Percentage of reasonably possible increase in unobservable input, assets
IFRS 13.93 h (ii) Common practice
Percentage of reasonably possible decrease in unobservable input, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets
IFRS 13.93 h (ii) Disclosure
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, before tax, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, before tax, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, after tax, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, after tax, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets
IFRS 13.93 h (ii) Disclosure
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, before tax, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, before tax, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, after tax, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, after tax, assets
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously,
assets [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, assets
IFRS 13.93 h (ii) Disclosure
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, assets
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, assets
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, assets
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, assets
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, assets
IFRS 13.93 h (ii) Disclosure
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, assets
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, assets
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, assets
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, assets
IFRS 13.93 h (ii) Common practice
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]
IFRS 13.93 h Disclosure
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]
IFRS 13.93 h Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of liabilities [axis]
IFRS 13.93 Disclosure
Liabilities [member]
IFRS 13.93 Disclosure
Derivatives [member]
IFRS 7.IG40B Example, IFRS 7.6 Example, IFRS 13.IE60 Example, IFRS 13.94 Example
Contingent consideration [member]
IFRS 13.94 Common practice
Unobservable inputs [axis]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Unobservable inputs [member]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Interest rate, measurement input [member]
IFRS 13.B36 a Example
Historical volatility for shares, measurement input [member]
IFRS 13.B36 b Example
Adjustment to mid-market consensus price, measurement input [member]
IFRS 13.B36 c Example
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
IFRS 13.B36 d Example
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Revenue multiple, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Constant prepayment rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Probability of default, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Discount rate, measurement input [member]
IFRS 13.93 d Common practice
Weighted average cost of capital, measurement input [member]
IFRS 13.93 d Example, IFRS 13.IE63 Example
Rent, measurement input [member]
IFRS 13.93 d Common practice
Capitalisation rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Credit spread, measurement input [member]
IFRS 13.93 d Common practice
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities
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
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
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
IFRS 13.93 h (ii) Disclosure
Percentage of reasonably possible increase in unobservable input, liabilities
IFRS 13.93 h (ii) Common practice
Percentage of reasonably possible decrease in unobservable input, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities
[abstract]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities
IFRS 13.93 h (ii) Disclosure
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, before tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, before tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, after tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, after tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities
IFRS 13.93 h (ii) Disclosure
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, before tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, before tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, after tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, after tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously,
liabilities [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, liabilities
IFRS 13.93 h (ii) Disclosure
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, liabilities
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, liabilities
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, liabilities
IFRS 13.93 h (ii) Disclosure
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, liabilities
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, liabilities
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, liabilities
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, liabilities
IFRS 13.93 h (ii) Common practice
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
[text block]
IFRS 13.93 h Disclosure
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
[abstract]
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
[table]
IFRS 13.93 h Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
Recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Non-recurring fair value measurement [member]
IFRS 13.93 a Disclosure
Not measured at fair value in statement of financial position but for which fair value is disclosed [member]
IFRS 13.97 Disclosure
Classes of entity's own equity instruments [axis]
IFRS 13.93 Disclosure
Entity's own equity instruments [member]
IFRS 13.93 Disclosure
Unobservable inputs [axis]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Unobservable inputs [member]
IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice
Interest rate, measurement input [member]
IFRS 13.B36 a Example
Historical volatility for shares, measurement input [member]
IFRS 13.B36 b Example
Adjustment to mid-market consensus price, measurement input [member]
IFRS 13.B36 c Example
Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]
IFRS 13.B36 d Example
Financial forecast of profit (loss) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]
IFRS 13.B36 e Example
Revenue multiple, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Constant prepayment rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Probability of default, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Discount rate, measurement input [member]
IFRS 13.93 d Common practice
Weighted average cost of capital, measurement input [member]
IFRS 13.93 d Example, IFRS 13.IE63 Example
Rent, measurement input [member]
IFRS 13.93 d Common practice
Capitalisation rate, measurement input [member]
IFRS 13.IE63 Example, IFRS 13.93 d Example
Credit spread, measurement input [member]
IFRS 13.93 d Common practice
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity's own equity instruments
[line items]
Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments
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
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
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
IFRS 13.93 h (ii) Disclosure
Percentage of reasonably possible increase in unobservable input, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity's
own equity instruments [abstract]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity
instruments
IFRS 13.93 h (ii) Disclosure
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, before tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, before tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit
or loss, after tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other
comprehensive income, after tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity
instruments
IFRS 13.93 h (ii) Disclosure
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, before tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, before tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit
or loss, after tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other
comprehensive income, after tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously,
entity's own equity instruments [abstract]
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, entity's own equity instruments
IFRS 13.93 h (ii) Disclosure
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, entity's own equity instruments
IFRS 13.93 h (ii) Disclosure
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, before tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, before tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in profit or loss, after tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative
assumptions, recognised in other comprehensive income, after tax, entity's own equity instruments
IFRS 13.93 h (ii) Common practice
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]
IFRS 13.98 Disclosure
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]
IFRS 13.98 Disclosure
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]
IFRS 13.98 Disclosure
Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]
IFRS 13.98 Disclosure
Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]
Description of existence of third-party credit enhancement
IFRS 13.98 Disclosure
Description of whether third-party credit enhancement is reflected in fair value measurement
IFRS 13.98 Disclosure
Disclosure of intangible assets [text block]
IAS 38 - Disclosure Disclosure
Disclosure of detailed information about intangible assets [text block]
IAS 38.118 Disclosure
Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [table]
IAS 38.118 Disclosure
Classes of intangible assets other than goodwill [axis]
IAS 38.118 Disclosure
Intangible assets other than goodwill [member]
IAS 36.127 Example, Expiry date 2019-01-01 IAS 17.31 a Disclosure, IAS 38.118 Disclosure, Effective 2019-01-01 IFRS 16.53 Example, IFRS 16.53 Example
Brand names [member]
IAS 38.119 a Example
Intangible exploration and evaluation assets [member]
IFRS 6.25 Disclosure
Mastheads and publishing titles [member]
IAS 38.119 b Example
Computer software [member]
IAS 38.119 c Example
Licences and franchises [member]
IAS 38.119 d Example
Licences [member]
IAS 38.119 Common practice
GSM licences [member]
IAS 38.119 Common practice
UMTS licences [member]
IAS 38.119 Common practice
LTE licences [member]
IAS 38.119 Common practice
Gaming licences [member]
IAS 38.119 Common practice
Franchises [member]
IAS 38.119 Common practice
Copyrights, patents and other industrial property rights, service and operating rights [member]
IAS 38.119 e Example
Airport landing rights [member]
IAS 38.119 Common practice
Mining rights [member]
IAS 38.119 Common practice
Broadcasting rights [member]
IAS 38.119 Common practice
Service concession rights [member]
IAS 38.119 Common practice
Recipes, formulae, models, designs and prototypes [member]
IAS 38.119 f Example
Customer-related intangible assets [member]
IAS 38.119 Common practice
Value of business acquired [member]
IAS 38.119 Common practice
Capitalised development expenditure [member]
IAS 38.119 Common practice
Intangible assets under development [member]
IAS 38.119 g Example
Technology-based intangible assets [member]
IAS 38.119 Common practice
Other intangible assets [member]
IAS 38.119 Common practice
Methods of generation [axis]
IAS 38.118 Disclosure
Methods of generation [member]
IAS 38.118 Disclosure
Internally generated [member]
IAS 38.118 Disclosure
Not internally generated [member]
IAS 38.118 Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated depreciation, amortisation and impairment [member]
Accumulated depreciation and amortisation [member]
IAS 41.54 f Common practice, IAS 38.118 c Common practice, Expiry date 2019-01-01 IAS 17.32 Common practice, IAS 40.79 c Common practice, IAS 16.75 b Disclosure, IAS 16.73 d Common practice
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Disclosure of detailed information about intangible assets [line items]
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
IAS 38.118 d Disclosure
Amortisation method, intangible assets other than goodwill
IAS 38.118 b Disclosure
Amortisation rate, intangible assets other than goodwill
IAS 38.118 a Disclosure
Useful life measured as period of time, intangible assets other than goodwill
IAS 38.118 a Disclosure
Useful life measured in production or other similar units, intangible assets other than goodwill
IAS 38.118 a Disclosure
Description of useful life, intangible assets other than goodwill
IAS 38.118 a Disclosure
Effective dates of revaluation, intangible assets other than goodwill
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
IAS 38.118 e Disclosure, IAS 1.54 c Disclosure
Changes in intangible assets other than goodwill [abstract]
Additions other than through business combinations, intangible assets other than goodwill
IAS 38.118 e (i) Disclosure
Acquisitions through business combinations, intangible assets other than goodwill
IAS 38.118 e (i) Disclosure
Increase (decrease) through net exchange differences, intangible assets other than goodwill
IAS 38.118 e (vii) Disclosure
Amortisation, intangible assets other than goodwill
IAS 38.118 e (vi) Disclosure
Impairment loss recognised in profit or loss, intangible assets other than goodwill
IAS 38.118 e (iv) Disclosure
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
IAS 38.118 e (v) Disclosure
Revaluation increase (decrease), intangible assets other than goodwill
IAS 38.118 e (iii) Disclosure
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
IAS 38.118 e (iii) Disclosure
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
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
IAS 38.118 e Common practice
Increase (decrease) through other changes, intangible assets other than goodwill
IAS 38.118 e (viii) Disclosure
Total increase (decrease) through transfers and other changes, intangible assets other than goodwill
IAS 38.118 e Common practice
Disposals and retirements, intangible assets other than goodwill [abstract]
Disposals, intangible assets other than goodwill
IAS 38.118 e (ii) Disclosure
Retirements, intangible assets other than goodwill
IAS 38.118 e Common practice
Total disposals and retirements, intangible assets other than goodwill
IAS 38.118 e Common practice
Decrease through classified as held for sale, intangible assets other than goodwill
IAS 38.118 e (ii) Disclosure
Decrease through loss of control of subsidiary, intangible assets other than goodwill
IAS 38.118 e Common practice
Total increase (decrease) in intangible assets other than goodwill
IAS 38.118 e Disclosure
Intangible assets other than goodwill at end of period
IAS 38.118 e Disclosure, IAS 1.54 c Disclosure
Revaluation of intangible assets [abstract]
Intangible assets other than goodwill, revalued assets
IAS 38.124 a (ii) Disclosure
Intangible assets other than goodwill, revalued assets, at cost
IAS 38.124 a (iii) Disclosure
Intangible assets other than goodwill, revaluation surplus
IAS 38.124 b Disclosure
Disclosure of intangible assets with indefinite useful life [text block]
IAS 38.122 a Disclosure
Disclosure of intangible assets with indefinite useful life [abstract]
Disclosure of intangible assets with indefinite useful life [table]
IAS 38.122 a Disclosure
Intangible assets with indefinite useful life [axis]
IAS 38.122 a Disclosure
Intangible assets with indefinite useful life [member]
IAS 38.122 a Disclosure
Disclosure of intangible assets with indefinite useful life [line items]
Intangible assets with indefinite useful life
IAS 36.134 b Disclosure, IAS 38.122 a Disclosure, IAS 36.135 b Disclosure
Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life
IAS 38.122 a Disclosure
Disclosure of intangible assets material to entity [text block]
IAS 38.122 b Disclosure
Disclosure of intangible assets material to entity [abstract]
Disclosure of intangible assets material to entity [table]
IAS 38.122 b Disclosure
Intangible assets material to entity [axis]
IAS 38.122 b Disclosure
Intangible assets material to entity [member]
IAS 38.122 b Disclosure
Disclosure of intangible assets material to entity [line items]
Description of intangible assets material to entity
IAS 38.122 b Disclosure
Intangible assets material to entity
IAS 38.122 b Disclosure
Remaining amortisation period of intangible assets material to entity
IAS 38.122 b Disclosure
Intangible assets acquired by way of government grant, fair value initially recognised
IAS 38.122 c (i) Disclosure
Intangible assets acquired by way of government grant
IAS 38.122 c (ii) Disclosure
Explanation of assets acquired by way of government grant and initially recognised at fair value
IAS 38.122 c (iii) Disclosure
Intangible assets whose title is restricted
IAS 38.122 d Disclosure
Intangible assets pledged as security for liabilities
IAS 38.122 d Disclosure
Contractual commitments for acquisition of intangible assets
IAS 38.122 e Disclosure
Description of fully amortised intangible assets
IAS 38.128 a Example
Description of significant intangible assets controlled by entity but not recognised
IAS 38.128 b Example
Explanation of restrictions on distribution of revaluation surplus for intangible assets
IAS 38.124 b Disclosure
Research and development expense
IAS 38.126 Disclosure
Disclosure of reconciliation of changes in intangible assets and goodwill [text block]
IAS 38.118 Common practice
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Disclosure of reconciliation of changes in intangible assets and goodwill [table]
IAS 38.118 Common practice
Classes of intangible assets and goodwill [axis]
IAS 38.118 Common practice
Intangible assets and goodwill [member]
IAS 38.118 Common practice
Intangible assets other than goodwill [member]
IAS 36.127 Example, Expiry date 2019-01-01 IAS 17.31 a Disclosure, IAS 38.118 Disclosure, Effective 2019-01-01 IFRS 16.53 Example, IFRS 16.53 Example
Brand names [member]
IAS 38.119 a Example
Intangible exploration and evaluation assets [member]
IFRS 6.25 Disclosure
Mastheads and publishing titles [member]
IAS 38.119 b Example
Computer software [member]
IAS 38.119 c Example
Licences and franchises [member]
IAS 38.119 d Example
Licences [member]
IAS 38.119 Common practice
GSM licences [member]
IAS 38.119 Common practice
UMTS licences [member]
IAS 38.119 Common practice
LTE licences [member]
IAS 38.119 Common practice
Gaming licences [member]
IAS 38.119 Common practice
Franchises [member]
IAS 38.119 Common practice
Copyrights, patents and other industrial property rights, service and operating rights [member]
IAS 38.119 e Example
Airport landing rights [member]
IAS 38.119 Common practice
Mining rights [member]
IAS 38.119 Common practice
Broadcasting rights [member]
IAS 38.119 Common practice
Service concession rights [member]
IAS 38.119 Common practice
Recipes, formulae, models, designs and prototypes [member]
IAS 38.119 f Example
Customer-related intangible assets [member]
IAS 38.119 Common practice
Value of business acquired [member]
IAS 38.119 Common practice
Capitalised development expenditure [member]
IAS 38.119 Common practice
Intangible assets under development [member]
IAS 38.119 g Example
Technology-based intangible assets [member]
IAS 38.119 Common practice
Other intangible assets [member]
IAS 38.119 Common practice
Goodwill [member]
IAS 36.127 Example
Methods of generation [axis]
IAS 38.118 Disclosure
Methods of generation [member]
IAS 38.118 Disclosure
Internally generated [member]
IAS 38.118 Disclosure
Not internally generated [member]
IAS 38.118 Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated depreciation, amortisation and impairment [member]
Accumulated depreciation and amortisation [member]
IAS 41.54 f Common practice, IAS 38.118 c Common practice, Expiry date 2019-01-01 IAS 17.32 Common practice, IAS 40.79 c Common practice, IAS 16.75 b Disclosure, IAS 16.73 d Common practice
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period
IAS 1.55 Common practice
Changes in intangible assets and goodwill [abstract]
Additions other than through business combinations, intangible assets other than goodwill
IAS 38.118 e (i) Disclosure
Acquisitions through business combinations, intangible assets and goodwill
IAS 38.118 e (i) Common practice
Increase (decrease) through net exchange differences, intangible assets and goodwill
IAS 38.118 e (vii) Common practice
Amortisation, intangible assets other than goodwill
IAS 38.118 e (vi) Disclosure
Impairment loss recognised in profit or loss, intangible assets and goodwill
IAS 38.118 e (iv) Common practice
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
IAS 38.118 e (v) Disclosure
Revaluation increase (decrease), intangible assets other than goodwill
IAS 38.118 e (iii) Disclosure
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
IAS 38.118 e (iii) Disclosure
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
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
IAS 38.118 e Common practice
Increase (decrease) through other changes, intangible assets and goodwill
IAS 38.118 e (viii) Common practice
Total increase (decrease) through transfers and other changes, intangible assets and goodwill
IAS 38.118 e Common practice
Disposals and retirements, intangible assets and goodwill [abstract]
Disposals, intangible assets and goodwill
IAS 38.118 e (ii) Common practice
Retirements, intangible assets and goodwill
IAS 38.118 e Common practice
Total disposals and retirements, intangible assets and goodwill
IAS 38.118 e Common practice
Decrease through classified as held for sale, intangible assets and goodwill
IAS 38.118 e (ii) Common practice
Decrease through loss of control of subsidiary, intangible assets and goodwill
IAS 38.118 e Common practice
Subsequent recognition of deferred tax assets, goodwill
IFRS 3.B67 d (iii) Disclosure
Total increase (decrease) in intangible assets and goodwill
IAS 38.118 e Common practice
Intangible assets and goodwill at end of period
IAS 1.55 Common practice
Identification of unadjusted comparative information
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure
Statement that unadjusted comparative information has been prepared on different basis
IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure
Explanation of basis of preparation of unadjusted comparative information
IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets
[text block]
IAS 41 - Disclosure Disclosure
Gains (losses) on initial recognition of biological assets and agricultural produce for current period
IAS 41.40 Disclosure
Gains (losses) on change in fair value less costs to sell of biological assets for current period
IAS 41.40 Disclosure
Disclosure of detailed information about biological assets [text block]
IAS 41.43 Example
Disclosure of detailed information about biological assets [abstract]
Disclosure of detailed information about biological assets [table]
IAS 41.43 Example
Biological assets by group [axis]
IAS 41.41 Disclosure
Biological assets, group [member]
IAS 41.41 Disclosure
Living animals [member]
IAS 41.41 Common practice
Plants [member]
IAS 41.41 Common practice
Biological assets by type [axis]
IAS 41.43 Example
Biological assets, type [member]
IAS 41.43 Example
Consumable biological assets [member]
IAS 41.43 Example
Bearer biological assets [member]
IAS 41.43 Example
Biological assets by age [axis]
IAS 41.43 Example
Biological assets, age [member]
IAS 41.43 Example
Mature biological assets [member]
IAS 41.43 Example
Immature biological assets [member]
IAS 41.43 Example
Disclosure of detailed information about biological assets [line items]
Description of biological assets
IAS 41.41 Disclosure
Biological assets
IAS 1.54 f Disclosure, IAS 41.50 Disclosure, IAS 41.43 Example
Description of nature of activities of biological assets
IAS 41.46 a Disclosure
Area of land used for agriculture
IAS 41.46 b (i) Common practice
Number of living animals
IAS 41.46 b (i) Common practice
Disclosure of information about agricultural produce [text block]
IAS 41.46 b (ii) Disclosure
Disclosure of information about agricultural produce [abstract]
Disclosure of information about agricultural produce [table]
IAS 41.46 b (ii) Disclosure
Agricultural produce by group [axis]
IAS 41.46 b (ii) Common practice
Agricultural produce, group [member]
IAS 41.46 b (ii) Common practice
Disclosure of information about agricultural produce [line items]
Output of agricultural produce
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
IAS 41.46 b Disclosure
Biological assets whose title is restricted
IAS 41.49 a Disclosure
Biological assets pledged as security for liabilities
IAS 41.49 a Disclosure
Commitments for development or acquisition of biological assets
IAS 41.49 b Disclosure
Description of financial risk management related to agricultural activity
IAS 41.49 c Disclosure
Disclosure of reconciliation of changes in biological assets [text block]
IAS 41.50 Disclosure
Disclosure of reconciliation of changes in biological assets [abstract]
Disclosure of reconciliation of changes in biological assets [table]
IAS 41.50 Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
At cost [member]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated depreciation, amortisation and impairment [member]
Accumulated depreciation and amortisation [member]
IAS 41.54 f Common practice, IAS 38.118 c Common practice, Expiry date 2019-01-01 IAS 17.32 Common practice, IAS 40.79 c Common practice, IAS 16.75 b Disclosure, IAS 16.73 d Common practice
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Biological assets [axis]
IAS 41.50 Common practice
Biological assets [member]
Current biological assets [member]
IAS 41.50 Common practice
Non-current biological assets [member]
IAS 41.50 Common practice
Disclosure of reconciliation of changes in biological assets [line items]
Reconciliation of changes in biological assets [abstract]
Biological assets at beginning of period
IAS 1.54 f Disclosure, IAS 41.50 Disclosure, IAS 41.43 Example
Changes in biological assets [abstract]
Additions other than through business combinations, biological assets [abstract]
Additions from subsequent expenditure recognised as asset, biological assets
IAS 41.50 Common practice
Additions from purchases, biological assets
IAS 41.50 b Disclosure
Total additions other than through business combinations, biological assets
IAS 41.50 Common practice
Acquisitions through business combinations, biological assets
IAS 41.50 e Disclosure
Increase (decrease) through net exchange differences, biological assets
IAS 41.50 f Disclosure
Depreciation, biological assets
IAS 41.55 c Disclosure
Impairment loss recognised in profit or loss, biological assets
IAS 41.55 a Disclosure
Reversal of impairment loss recognised in profit or loss, biological assets
IAS 41.55 b Disclosure
Gains (losses) on fair value adjustment, biological assets [abstract]
Gains (losses) on fair value adjustment attributable to physical changes, biological assets
IAS 41.51 Example, IAS 41 - Example 1 XYZ Dairy Ltd Example
Gains (losses) on fair value adjustment attributable to price changes, biological assets
IAS 41.51 Example, IAS 41 - Example 1 XYZ Dairy Ltd Example
Total gains (losses) on fair value adjustment, biological assets
IAS 41.50 a Disclosure
Increase (decrease) through other changes, biological assets
IAS 41.50 g Disclosure
Disposals, biological assets
IAS 41.50 c Disclosure
Decrease due to harvest, biological assets
IAS 41.50 d Disclosure
Decrease through classified as held for sale, biological assets
IAS 41.50 c Disclosure
Total increase (decrease) in biological assets
IAS 41.50 Disclosure
Biological assets at end of period
IAS 1.54 f Disclosure, IAS 41.50 Disclosure, IAS 41.43 Example
Description of biological assets where fair value information is unreliable
IAS 41.54 a Disclosure
Explanation of why fair value cannot be reliably measured for biological assets, at cost
IAS 41.54 b Disclosure
Range of estimates within which fair value is likely to lie for biological assets, at cost
IAS 41.54 c Disclosure
Depreciation method, biological assets, at cost
IAS 41.54 d Disclosure
Depreciation rate, biological assets, at cost
IAS 41.54 e Disclosure
Useful life measured as period of time, biological assets, at cost
IAS 41.54 e Disclosure
Useful life measured in production or other similar units, biological assets, at cost
IAS 41.54 e Disclosure
Description of useful life, biological assets, at cost
IAS 41.54 e Disclosure
Description of biological assets previously measured at cost
IAS 41.56 a Disclosure
Explanation of why fair value becomes reliable for biological assets previously measured at cost
IAS 41.56 b Disclosure
Explanation of effect of change for biological asset for which fair value becomes reliably measurable
IAS 41.56 c Disclosure
Description of nature and extent of government grants for agricultural activity recognised in financial statements
IAS 41.57 a Disclosure
Income from government grants related to agricultural activity
IAS 41.57 a Common practice
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity
IAS 41.57 b Disclosure
Explanation of significant decrease in level of government grants for agricultural activity
IAS 41.57 c Disclosure
Disclosure of regulatory deferral accounts [text block]
IFRS 14 - Disclosure Disclosure, IFRS 14 - Presentation Disclosure
Items for presentation of regulatory deferral accounts [abstract]
Statement of financial position [abstract]
Regulatory deferral account debit balances and related deferred tax asset [abstract]
Regulatory deferral account debit balances [abstract]
Regulatory deferral account debit balances directly related to disposal group
IFRS 14.25 Disclosure
Other regulatory deferral account debit balances
IFRS 14.25 Example, IFRS 14.IE5 Example
Total regulatory deferral account debit balances
IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure, IFRS 14.20 a Disclosure
Deferred tax asset associated with regulatory deferral account balances
IFRS 14.B11 b Disclosure, IFRS 14.24 Disclosure
Total regulatory deferral account debit balances and related deferred tax asset
IFRS 14.B11 a Disclosure, IFRS 14.24 Disclosure
Assets and regulatory deferral account debit balances
IFRS 14.21 Disclosure
Regulatory deferral account credit balances and related deferred tax liability [abstract]
Regulatory deferral account credit balances [abstract]
Regulatory deferral account credit balances directly related to disposal group
IFRS 14.25 Disclosure
Other regulatory deferral account credit balances
IFRS 14.25 Example, IFRS 14.IE5 Example
Total regulatory deferral account credit balances
IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure, IFRS 14.20 b Disclosure
Deferred tax liability associated with regulatory deferral account balances
IFRS 14.B11 b Disclosure, IFRS 14.24 Disclosure
Total regulatory deferral account credit balances and related deferred tax liability
IFRS 14.B11 a Disclosure, IFRS 14.24 Disclosure
Equity, liabilities and regulatory deferral account credit balances
IFRS 14.21 Disclosure
Statement of profit or loss and other comprehensive income [abstract]
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in
related deferred tax
IFRS 14.23 Disclosure
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in
related deferred tax, attributable to owners of parent
IFRS 14.23 Example, IFRS 14.IE1 Example
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in
related deferred tax, attributable to non-controlling interests
IFRS 14.IE1 Example, IFRS 14.23 Example
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
Net movement in regulatory deferral account balances related to profit or loss [abstract]
Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation
IFRS 14.25 Disclosure
Net movement in other regulatory deferral account balances related to profit or loss
IFRS 14.IE5 Common practice, IFRS 14.25 Common practice
Total net movement in regulatory deferral account balances related to profit or loss
IFRS 14.23 Disclosure, IFRS 14.35 Disclosure
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss
IFRS 14.24 Disclosure, IFRS 14.B12 b Disclosure
Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred
tax
IFRS 14.B12 a Disclosure, IFRS 14.24 Disclosure
Net movement in regulatory deferral account balances related to other comprehensive income [abstract]
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not
be reclassified to profit or loss
IFRS 14.35 Disclosure, IFRS 14.22 a Disclosure
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not
be reclassified to profit or loss
IFRS 14.22 a Disclosure
Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified
to profit or loss
IFRS 14.22 a Disclosure
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be
reclassified to profit or loss [abstract]
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit
or loss, net of tax
IFRS 14.22 b Disclosure
Reclassification adjustments on net movement in regulatory deferral account balances, net of tax
IFRS 14.22 b Disclosure
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be
reclassified to profit or loss
IFRS 14.35 Disclosure, IFRS 14.22 b Disclosure
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be
reclassified to profit or loss [abstract]
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit
or loss, before tax
IFRS 14.22 b Disclosure
Reclassification adjustments on net movement in regulatory deferral account balances, before tax
IFRS 14.22 b Disclosure
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be
reclassified to profit or loss
IFRS 14.22 b Disclosure
Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to
profit or loss
IFRS 14.22 b Disclosure
Earnings per share [abstract]
Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related
deferred tax
IFRS 14.26 Disclosure
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related
deferred tax
IFRS 14.26 Disclosure
Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement
in related deferred tax
IFRS 14.26 Disclosure
Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances
and net movement in related deferred tax
IFRS 14.26 Disclosure
Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances
and net movement in related deferred tax
IFRS 14.26 Disclosure
Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account
balances and net movement in related deferred tax
IFRS 14.26 Disclosure
Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances
and net movement in related deferred tax
IFRS 14.26 Disclosure
Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances
and net movement in related deferred tax
IFRS 14.26 Disclosure
Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account
balances and net movement in related deferred tax
IFRS 14.26 Disclosure
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured
initially and subsequently
IFRS 14.32 Disclosure
Disclosure of information about activities subject to rate regulation [text block]
IFRS 14 - Explanation of activities subject to rate regulation Disclosure
Disclosure of information about activities subject to rate regulation [abstract]
Disclosure of information about activities subject to rate regulation [table]
IFRS 14 - Explanation of activities subject to rate regulation Disclosure
Types of rate-regulated activities [axis]
IFRS 14.33 Disclosure, IFRS 14.30 Disclosure
Rate-regulated activities [member]
IFRS 14.30 Disclosure, IFRS 14.33 Disclosure
Electricity distribution [member]
IFRS 14.33 Example, IFRS 14.IE2 Example
Gas distribution [member]
IFRS 14.33 Example, IFRS 14.IE2 Example
Classes of regulatory deferral account balances [axis]
IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
Classes of regulatory deferral account balances [member]
IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
Taxation-related regulatory deferral account balances [member]
IFRS 14.34 Disclosure
Disclosure of information about activities subject to rate regulation [line items]
Description of nature and extent of rate-regulated activity
IFRS 14.30 a Disclosure
Description of nature of regulatory rate-setting process
IFRS 14.30 a Disclosure
Description of identity of rate regulator(s)
IFRS 14.30 b Disclosure
Statement that rate regulator is related party
IFRS 14.30 b Disclosure
Explanation of how rate regulator is related
IFRS 14.30 b Disclosure
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty
IFRS 14.30 c Disclosure
Description of cross-reference to disclosures about activities subject to rate regulation
IFRS 14.31 Disclosure
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]
IFRS 14 - Explanation of recognised amounts Disclosure
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]
IFRS 14 - Explanation of recognised amounts Disclosure
Types of rate-regulated activities [axis]
IFRS 14.33 Disclosure, IFRS 14.30 Disclosure
Rate-regulated activities [member]
IFRS 14.30 Disclosure, IFRS 14.33 Disclosure
Electricity distribution [member]
IFRS 14.33 Example, IFRS 14.IE2 Example
Gas distribution [member]
IFRS 14.33 Example, IFRS 14.IE2 Example
Regulatory deferral account balances [axis]
IFRS 14.B22 Disclosure
Regulatory deferral account balances [member]
IFRS 14.B22 Disclosure
Regulatory deferral account balances not classified as disposal groups [member]
IFRS 14.B22 Disclosure
Regulatory deferral account balances classified as disposal groups [member]
IFRS 14.B22 Disclosure
Classes of regulatory deferral account balances [axis]
IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
Classes of regulatory deferral account balances [member]
IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure
Taxation-related regulatory deferral account balances [member]
IFRS 14.34 Disclosure
Range [axis]
IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example
Ranges [member]
IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, Effective 2021-01-01 IFRS 17.120 Disclosure
Bottom of range [member]
IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure
Weighted average [member]
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example
Top of range [member]
Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
Reconciliation of regulatory deferral account debit balances [abstract]
Regulatory deferral account debit balances at beginning of period
IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure, IFRS 14.20 a Disclosure
Changes in regulatory deferral account debit balances [abstract]
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral
account debit balances
IFRS 14.33 a (i) Example
Decrease through balances recovered in current period, regulatory deferral account debit balances
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
IFRS 14.33 a (iii) Example
Increase through items acquired in business combination, regulatory deferral account debit balances
IFRS 14.33 a (iii) Example
Decrease through disposals, regulatory deferral account debit balances
IFRS 14.33 a (iii) Example
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances
IFRS 14.33 a (iii) Example
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances
IFRS 14.33 a (iii) Example
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances
IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example
Total increase (decrease) through other changes, regulatory deferral account debit balances
IFRS 14.33 a (iii) Example
Total increase (decrease) in regulatory deferral account debit balances
IFRS 14.33 a Disclosure
Regulatory deferral account debit balances at end of period
IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure, IFRS 14.20 a Disclosure
Reconciliation of regulatory deferral account credit balances [abstract]
Regulatory deferral account credit balances at beginning of period
IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure, IFRS 14.20 b Disclosure
Changes in regulatory deferral account credit balances [abstract]
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral
account credit balances
IFRS 14.33 a (i) Example
Decrease through balances reversed in current period, regulatory deferral account credit balances
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
IFRS 14.33 a (iii) Example
Decrease through disposals, regulatory deferral account credit balances
IFRS 14.33 a (iii) Example
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances
IFRS 14.33 a (iii) Example
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances
IFRS 14.33 a (iii) Example
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances
IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example
Total increase (decrease) through other changes, regulatory deferral account credit balances
IFRS 14.33 a (iii) Example
Total increase (decrease) in regulatory deferral account credit balances
IFRS 14.33 a Disclosure
Regulatory deferral account credit balances at end of period
IFRS 14.35 Disclosure, IFRS 14.33 a Disclosure, IFRS 14.20 b Disclosure
Rate of return used to reflect time value of money, regulatory deferral account balances
IFRS 14.33 b Disclosure
Discount rate used to reflect time value of money, regulatory deferral account balances
IFRS 14.33 b Disclosure
Remaining recovery period of regulatory deferral account debit balances
IFRS 14.33 c Disclosure
Remaining reversal period of regulatory deferral account credit balances
IFRS 14.33 c Disclosure
Statement that regulatory deferral account balance is no longer fully recoverable or reversible
IFRS 14.36 Disclosure
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible
IFRS 14.36 Disclosure
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable
IFRS 14.36 Disclosure
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible
IFRS 14.36 Disclosure
Description of impact of rate regulation on current and deferred tax
IFRS 14.34 Disclosure
Increase (decrease) in current tax expense (income) due to rate regulation
IFRS 14.34 Disclosure
Increase (decrease) in deferred tax expense (income) due to rate regulation
IFRS 14.34 Disclosure
Additional disclosures related to regulatory deferral accounts [abstract]
Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests
IFRS 14.B25 Disclosure
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral
account balances in former subsidiary
IFRS 14.B28 Disclosure
Disclosure of investment property [text block]
IAS 40 - Disclosure Disclosure
Disclosure of detailed information about investment property [text block]
IAS 40.32A Disclosure
Disclosure of detailed information about investment property [abstract]
Disclosure of detailed information about investment property [table]
IAS 40.32A Disclosure
Measurement [axis]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure
Aggregated measurement [member]
IAS 41.50 Disclosure, IFRS 13.93 a Disclosure, IAS 40.32A Disclosure
At cost [member]
IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure
Fair value model [member]
IAS 40.32A Disclosure
At fair value [member]
IFRS 13.93 a Disclosure, IAS 41.50 Disclosure, IAS 40.32A Disclosure
At cost or in accordance with IFRS 16 within fair value model [member]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Accumulated depreciation, amortisation and impairment [member]
Accumulated depreciation and amortisation [member]
IAS 41.54 f Common practice, IAS 38.118 c Common practice, Expiry date 2019-01-01 IAS 17.32 Common practice, IAS 40.79 c Common practice, IAS 16.75 b Disclosure, IAS 16.73 d Common practice
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Types of investment property [axis]
IAS 1.112 c Common practice
Investment property [member]
Investment property completed [member]
IAS 1.112 c Common practice
Investment property under construction or development [member]
IAS 1.112 c Common practice
Disclosure of detailed information about investment property [line items]
Reconciliation of changes in investment property [abstract]
Investment property at beginning of period
IAS 40.76 Disclosure, IAS 1.54 b Disclosure, IAS 40.79 d Disclosure
Changes in investment property [abstract]
Additions, investment property [abstract]
Additions from subsequent expenditure recognised as asset, investment property
IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure
Additions from acquisitions, investment property
IAS 40.79 d (i) Disclosure, IAS 40.76 a Disclosure
Total additions other than through business combinations, investment property
IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure
Acquisitions through business combinations, investment property
IAS 40.79 d (ii) Disclosure, IAS 40.76 b Disclosure
Increase (decrease) through net exchange differences, investment property
IAS 40.79 d (vi) Disclosure, IAS 40.76 e Disclosure
Depreciation, investment property
IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure
Impairment loss recognised in profit or loss, investment property
IAS 40.79 d (v) Disclosure, IAS 40.76 g Disclosure
Reversal of impairment loss recognised in profit or loss, investment property
IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure
Gains (losses) on fair value adjustment, investment property
IAS 40.76 d Disclosure
Transfer from (to) inventories and owner-occupied property, investment property
IAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosure
Transfer from investment property under construction or development, investment property
IAS 40.76 Common practice, IAS 40.79 d Common practice
Disposals, investment property
IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure
Decrease through classified as held for sale, investment property
IAS 40.79 d (iii) Disclosure, IAS 40.76 c Disclosure
Increase (decrease) through other changes, investment property
IAS 40.79 d (viii) Disclosure, IAS 40.76 g Disclosure
Total increase (decrease) in investment property
IAS 40.79 d Disclosure, IAS 40.76 Disclosure
Investment property at end of period
IAS 40.76 Disclosure, IAS 1.54 b Disclosure, IAS 40.79 d Disclosure
Explanation of whether entity applied fair value model or cost model to measure investment property
IAS 40.75 a Disclosure
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale
in ordinary course of business
IAS 40.75 c Disclosure
Description of extent to which fair value of investment property is based on valuation by independent valuer
IAS 40.75 e Disclosure
Rental income from investment property, net of direct operating expense [abstract]
Rental income from investment property
IAS 40.75 f (i) Disclosure
Direct operating expense from investment property [abstract]
Direct operating expense from investment property generating rental income
IAS 40.75 f (ii) Disclosure
Direct operating expense from investment property not generating rental income
IAS 40.75 f (iii) Disclosure
Total direct operating expense from investment property
IAS 40.75 f Common practice
Rental income from investment property, net of direct operating expense
IAS 1.112 c Common practice
Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured
using different models
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
IAS 40.75 g Disclosure
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
IAS 40.75 g Disclosure
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or
enhancements
IAS 40.75 h Disclosure
Disclosure of significant adjustments to valuation obtained [text block]
IAS 40.77 Disclosure
Description of investment property, at cost or in accordance with IFRS 16 within fair value model
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within
fair value model
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
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model
Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale
Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model
Depreciation method, investment property, cost model
IAS 40.79 a Disclosure
Depreciation rate, investment property, cost model
IAS 40.79 b Disclosure
Useful life measured as period of time, investment property, cost model
IAS 40.79 b Disclosure
Description of useful life, investment property, cost model
IAS 40.79 b Disclosure
Description of investment property where fair value information is unreliable, cost model
IAS 40.79 e (i) Disclosure
Explanation of why fair value cannot be reliably measured for investment property, cost model
IAS 40.79 e (ii) Disclosure
Range of estimates within which fair value is likely to lie for investment property, cost model
IAS 40.79 e (iii) Disclosure
Disclosure of separate financial statements [text block]
IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure
Description of nature of financial statements
IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure
Description of fact that exemption from consolidation has been used
IAS 27.16 a Disclosure
Description of reasons why separate financial statements are prepared if not required by law
IAS 27.17 a Disclosure
Name of entity whose consolidated financial statements have been produced for public use
IAS 27.16 a Disclosure
Principal place of business of entity whose consolidated financial statements have been produced for public use
IAS 27.16 a Disclosure
Country of incorporation of entity whose consolidated financial statements have been produced for public use
IAS 27.16 a Disclosure
Address where consolidated financial statements are obtainable
IAS 27.16 a Disclosure
Disclosure of subsidiaries [text block]
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
Disclosure of subsidiaries [abstract]
Disclosure of subsidiaries [table]
IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Subsidiaries [axis]
IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure
Entity's total for subsidiaries [member]
IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure
Subsidiaries [member]
IFRS 12.B4 a Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Disclosure of subsidiaries [line items]
Name of subsidiary
IAS 27.17 b (i) Disclosure, IFRS 12.19B a Disclosure, IAS 27.16 b (i) Disclosure, IFRS 12.12 a Disclosure
Principal place of business of subsidiary
IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure
Country of incorporation of subsidiary
IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure
Proportion of ownership interest in subsidiary
IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure, IAS 27.16 b (iii) Disclosure
Proportion of voting rights held in subsidiary
IAS 27.16 b (iii) Disclosure, IFRS 12.19B c Disclosure, IAS 27.17 b (iii) Disclosure
Disclosure of joint ventures [text block]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure
Disclosure of joint ventures [abstract]
Disclosure of joint ventures [table]
IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure
Joint ventures [axis]
Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Entity's total for joint ventures [member]
IAS 27.17 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [member]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Disclosure of joint ventures [line items]
Name of joint venture
IFRS 12.21 a (i) Disclosure, IAS 27.17 b (i) Disclosure, IAS 27.16 b (i) Disclosure
Principal place of business of joint venture
IFRS 12.21 a (iii) Disclosure, IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure
Country of incorporation of joint venture
IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.16 b (ii) Disclosure
Proportion of ownership interest in joint venture
IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
Proportion of voting rights held in joint venture
IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
Disclosure of associates [text block]
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Disclosure of associates [abstract]
Disclosure of associates [table]
IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure
Associates [axis]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Entity's total for associates [member]
IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Associates [member]
Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Disclosure of associates [line items]
Name of associate
IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure, IAS 27.16 b (i) Disclosure
Principal place of business of associate
IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure
Country of incorporation of associate
IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure
Proportion of ownership interest in associate
IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure, IAS 27.17 b (iii) Disclosure
Proportion of voting rights held in associate
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
IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
Method used to account for investments in joint ventures
IAS 27.17 c Disclosure, IAS 27.16 c Disclosure
Method used to account for investments in associates
IAS 27.16 c Disclosure, IAS 27.17 c Disclosure
Statement that investment entity prepares separate financial statements as its only financial statements
IAS 27.16A Disclosure
Description of identification of financial statements to which separate financial statements relate
IAS 27.17 Disclosure
Identification of unadjusted comparative information
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure
Statement that unadjusted comparative information has been prepared on different basis
IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure
Explanation of basis of preparation of unadjusted comparative information
IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure
Disclosure of interests in other entities [text block]
IFRS 12.1 Disclosure
Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]
IFRS 12.7 Disclosure
Description of significant judgements and assumptions made in determining that entity does not control another entity even
though it holds more than half of voting rights
IFRS 12.9 a Example
Description of significant judgements and assumptions made in determining that entity controls another entity even though
it holds less than half of voting rights
IFRS 12.9 b Example
Description of significant judgements and assumptions made in determining that entity is agent or principal
IFRS 12.9 c Example
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more
than twenty per cent
IFRS 12.9 d Example
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee
is less than twenty per cent
IFRS 12.9 e Example
Disclosure of how entity aggregated interests in similar entities [text block]
IFRS 12.B3 Disclosure
Disclosure of interests in subsidiaries [text block]
IFRS 12.2 b (i) Disclosure
Disclosure of composition of group [text block]
IFRS 12.10 a (i) Disclosure
Disclosure of subsidiaries [text block]
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure
Disclosure of subsidiaries [abstract]
Disclosure of subsidiaries [table]
IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Subsidiaries [axis]
IFRS 12.B4 a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure
Entity's total for subsidiaries [member]
IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure
Subsidiaries [member]
IFRS 12.B4 a Disclosure, IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Subsidiaries with material non-controlling interests [member]
IFRS 12.12 Disclosure
Disclosure of subsidiaries [line items]
Name of subsidiary
IAS 27.17 b (i) Disclosure, IFRS 12.19B a Disclosure, IAS 27.16 b (i) Disclosure, IFRS 12.12 a Disclosure
Principal place of business of subsidiary
IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure
Country of incorporation of subsidiary
IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure
Proportion of ownership interests held by non-controlling interests
IFRS 12.12 c Disclosure
Proportion of voting rights held by non-controlling interests
IFRS 12.12 d Disclosure
Profit (loss), attributable to non-controlling interests
IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure
Non-controlling interests
IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure
Dividends paid to non-controlling interests
IFRS 12.B10 a Disclosure
Current assets
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
Non-current assets
IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure
Current liabilities
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
Non-current liabilities
IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example, IAS 1.69 Disclosure
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Comprehensive income
IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IAS 1.106 a Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure
Date of end of reporting period of financial statements of subsidiary
IFRS 12.11 a Disclosure
Description of reason why using different reporting date or period for subsidiary
IFRS 12.11 b Disclosure
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
IFRS 12.13 a Disclosure
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's
ability to access or use assets and settle liabilities of group
IFRS 12.13 b Disclosure
Assets to which significant restrictions apply
IFRS 12.13 c Disclosure
Liabilities to which significant restrictions apply
IFRS 12.13 c Disclosure
Disclosure of information about consolidated structured entities [text block]
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
Disclosure of information about consolidated structured entities [abstract]
Disclosure of information about consolidated structured entities [table]
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
Consolidated structured entities [axis]
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
Entity's total for consolidated structured entities [member]
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
Consolidated structured entities [member]
IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure
Disclosure of information about consolidated structured entities [line items]
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to
structured entity
IFRS 12.14 Disclosure, IFRS 12.B26 a Example
Description of type of support provided to structured entity without having contractual obligation to do so
IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
Support provided to structured entity without having contractual obligation to do so
IFRS 12.30 a Disclosure, IFRS 12.15 a Disclosure
Description of reasons for providing support to structured entity without having contractual obligation to do so
IFRS 12.30 b Disclosure, IFRS 12.15 b Disclosure
Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted
in obtaining control
IFRS 12.16 Disclosure
Description of intentions to provide support to structured entity
IFRS 12.31 Disclosure, IFRS 12.17 Disclosure
Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity
attributable to owners of parent [text block]
IFRS 12.18 Disclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable
to owners of parent
IFRS 12.18 Disclosure
Gains (losses) recognised when control of subsidiary is lost
IFRS 12.19 Disclosure
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in
former subsidiary
IFRS 12.19 a Disclosure
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
IFRS 12.19 b Disclosure
Disclosure of interests in associates [text block]
IFRS 12.2 b (ii) Disclosure
Disclosure of associates [text block]
IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Disclosure of associates [abstract]
Disclosure of associates [table]
IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure
Associates [axis]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Entity's total for associates [member]
IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Associates [member]
Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial associates [member]
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of associates [line items]
Name of associate
IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure, IAS 27.16 b (i) Disclosure
Description of nature of entity's relationship with associate
IFRS 12.21 a (ii) Disclosure
Principal place of business of associate
IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure
Country of incorporation of associate
IAS 27.16 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.17 b (ii) Disclosure
Proportion of ownership interest in associate
IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure, IAS 27.17 b (iii) Disclosure
Proportion of voting rights held in associate
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
IFRS 12.21 b (i) Disclosure
Description of basis of preparation of summarised financial information of associate
IFRS 12.B15 Disclosure
Dividends received
IFRS 12.B12 a Disclosure
Current assets
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
Non-current assets
IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure
Current liabilities
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
Non-current liabilities
IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example, IAS 1.69 Disclosure
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Profit (loss) from continuing operations
IFRS 12.B12 b (vi) Disclosure, IAS 1.81A a Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
Profit (loss) from discontinued operations
IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure, IFRS 12.B12 b (vii) Disclosure
Other comprehensive income
IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure
Comprehensive income
IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IAS 1.106 a Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure
Fair value of investments in associates for which there are quoted market prices
IFRS 12.21 b (iii) Disclosure
Investments accounted for using equity method
IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method
IFRS 12.B16 a Disclosure
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method
IFRS 12.B16 b Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of total comprehensive income of associates and joint ventures accounted for using equity method
IFRS 12.B16 d Disclosure
Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying
amount of interest in associate [text block]
IFRS 12.B14 b Disclosure
Description of nature and extent of significant restrictions on transfer of funds to entity
IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure
Date of end of reporting period of financial statements of associate
IFRS 12.22 b (i) Disclosure
Description of reason why using different reporting date or period for associate
IFRS 12.22 b (ii) Disclosure
Unrecognised share of losses of associates
IFRS 12.22 c Disclosure
Cumulative unrecognised share of losses of associates
IFRS 12.22 c Disclosure
Contingent liabilities incurred in relation to interests in associates
IFRS 12.23 b Disclosure
Share of contingent liabilities of associates incurred jointly with other investors
IFRS 12.23 b Disclosure
Disclosure of interests in joint arrangements [text block]
IFRS 12.2 b (ii) Disclosure
Disclosure of joint operations [text block]
IFRS 12.B4 c Disclosure
Disclosure of joint operations [abstract]
Disclosure of joint operations [table]
IFRS 12.B4 c Disclosure
Joint operations [axis]
IFRS 12.B4 c Disclosure
Entity's total for joint operations [member]
IFRS 12.B4 c Disclosure
Joint operations [member]
IFRS 12.B4 c Disclosure
Disclosure of joint operations [line items]
Name of joint operation
IFRS 12.21 a (i) Disclosure
Description of nature of entity's relationship with joint operation
IFRS 12.21 a (ii) Disclosure
Principal place of business of joint operation
IFRS 12.21 a (iii) Disclosure
Country of incorporation of joint operation
IFRS 12.21 a (iii) Disclosure
Proportion of ownership interest in joint operation
IFRS 12.21 a (iv) Disclosure
Proportion of voting rights held in joint operation
IFRS 12.21 a (iv) Disclosure
Disclosure of joint ventures [text block]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure
Disclosure of joint ventures [abstract]
Disclosure of joint ventures [table]
IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure
Joint ventures [axis]
Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Entity's total for joint ventures [member]
IAS 27.17 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [member]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial joint ventures [member]
IFRS 12.21 c (i) Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of joint ventures [line items]
Name of joint venture
IFRS 12.21 a (i) Disclosure, IAS 27.17 b (i) Disclosure, IAS 27.16 b (i) Disclosure
Description of nature of entity's relationship with joint venture
IFRS 12.21 a (ii) Disclosure
Principal place of business of joint venture
IFRS 12.21 a (iii) Disclosure, IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure
Country of incorporation of joint venture
IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure, IAS 27.16 b (ii) Disclosure
Proportion of ownership interest in joint venture
IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
Proportion of voting rights held in joint venture
IAS 27.17 b (iii) Disclosure, IAS 27.16 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure
Description of whether investment in joint venture is measured using equity method or at fair value
IFRS 12.21 b (i) Disclosure
Description of basis of preparation of summarised financial information of joint venture
IFRS 12.B15 Disclosure
Dividends received
IFRS 12.B12 a Disclosure
Current assets
IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure
Non-current assets
IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure
Current liabilities
IFRS 12.B10 b Example, IAS 1.69 Disclosure, IFRS 12.B12 b (iii) Disclosure
Non-current liabilities
IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example, IAS 1.69 Disclosure
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Profit (loss) from continuing operations
IFRS 12.B12 b (vi) Disclosure, IAS 1.81A a Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
Profit (loss) from discontinued operations
IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure, IFRS 12.B12 b (vii) Disclosure
Other comprehensive income
IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure
Comprehensive income
IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IAS 1.106 a Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure
Cash and cash equivalents
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Other current financial liabilities
IFRS 12.B13 b Disclosure, IAS 1.54 m Disclosure
Other non-current financial liabilities
IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure
Depreciation and amortisation expense
IAS 1.102 Example, IAS 1.104 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IAS 1.99 Disclosure, IFRS 8.28 e Disclosure
Interest income
IAS 1.112 c Common practice, IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure, IFRS 8.28 e Disclosure
Interest expense
IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure
Tax expense (income)
IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.79 Disclosure, IAS 26.35 b (viii) Disclosure, IAS 1.82 d Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure
Fair value of investments in joint ventures for which there are quoted market prices
IFRS 12.21 b (iii) Disclosure
Investments accounted for using equity method
IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method
IFRS 12.B16 a Disclosure
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method
IFRS 12.B16 b Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of total comprehensive income of associates and joint ventures accounted for using equity method
IFRS 12.B16 d Disclosure
Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying
amount of interest in joint venture [text block]
IFRS 12.B14 b Disclosure
Description of nature and extent of significant restrictions on transfer of funds to entity
IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure
Date of end of reporting period of financial statements of joint venture
IFRS 12.22 b (i) Disclosure
Description of reason why using different reporting date or period for joint venture
IFRS 12.22 b (ii) Disclosure
Unrecognised share of losses of joint ventures
IFRS 12.22 c Disclosure
Cumulative unrecognised share of losses of joint ventures
IFRS 12.22 c Disclosure
Commitments in relation to joint ventures
IFRS 12.23 a Disclosure
Contingent liabilities incurred in relation to interests in joint ventures
IFRS 12.23 b Disclosure
Share of contingent liabilities of joint ventures incurred jointly with other investors
IFRS 12.23 b Disclosure
Disclosure of interests in unconsolidated structured entities [text block]
IFRS 12.2 b (iii) Disclosure
Disclosure of unconsolidated structured entities [text block]
IFRS 12.B4 e Disclosure
Disclosure of unconsolidated structured entities [abstract]
Disclosure of unconsolidated structured entities [table]
IFRS 12.B4 e Disclosure
Unconsolidated structured entities [axis]
IFRS 12.B4 e Disclosure
Entity's total for unconsolidated structured entities [member]
IFRS 12.B4 e Disclosure
Unconsolidated structured entities [member]
IFRS 12.B4 e Disclosure
Securitisation vehicles [member]
IFRS 12.B23 a Example
Asset-backed financings [member]
IFRS 12.B23 b Example
Investment funds [member]
IFRS 12.B23 c Example
Disclosure of unconsolidated structured entities [line items]
Disclosure of information about interests in structured entity [text block]
IFRS 12.26 Disclosure
Description of how entity determined which structured entities it sponsored
IFRS 12.27 a Disclosure
Income from structured entities
IFRS 12.27 b Disclosure
Description of types of income from structured entities
IFRS 12.27 b Disclosure, IFRS 12.B26 c Example
Assets transferred to structured entities, at time of transfer
IFRS 12.27 c Disclosure
Assets recognised in entity's financial statements in relation to structured entities
IFRS 12.29 a Disclosure
Liabilities recognised in entity's financial statements in relation to structured entities
IFRS 12.29 a Disclosure
Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured
entities are recognised
IFRS 12.29 b Disclosure
Maximum exposure to loss from interests in structured entities
IFRS 12.29 c Disclosure
Information about how maximum exposure to loss from interests in structured entities is determined
IFRS 12.29 c Disclosure
Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified
IFRS 12.29 c Disclosure
Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure
to loss from interests in structured entities
IFRS 12.29 d Disclosure
Description of type of support provided to structured entity without having contractual obligation to do so
IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure
Support provided to structured entity without having contractual obligation to do so
IFRS 12.30 a Disclosure, IFRS 12.15 a Disclosure
Description of reasons for providing support to structured entity without having contractual obligation to do so
IFRS 12.30 b Disclosure, IFRS 12.15 b Disclosure
Description of intentions to provide support to structured entity
IFRS 12.31 Disclosure, IFRS 12.17 Disclosure
Additional information about nature of and changes in risks associated with interests in structured entities [text block]
IFRS 12.B25 Disclosure
Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to
structured entity
IFRS 12.14 Disclosure, IFRS 12.B26 a Example
Losses incurred in relation to interests in structured entities
IFRS 12.B26 b Example
Description of whether entity is required to absorb losses of structured entities before other parties
IFRS 12.B26 d Example
Maximum limit of losses of structured entities which entity is required to absorb before other parties
IFRS 12.B26 d Example
Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than
entity's interests [text block]
IFRS 12.B26 d Example
Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect
fair value or risk of interests in structured entities [text block]
IFRS 12.B26 e Example
Description of difficulties structured entity experienced in financing its activities
IFRS 12.B26 f Example
Disclosure of forms of funding of structured entity and their weighted-average life [text block]
IFRS 12.B26 g Example
Disclosure of investment entities [text block]
IFRS 12 - Investment entity status Disclosure
Information about significant judgements and assumptions made in determining that entity is investment entity
IFRS 12.9A Disclosure
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
IFRS 12.9A Disclosure
Description of change of investment entity status
IFRS 12.9B Disclosure
Description of reasons for change of investment entity status
IFRS 12.9B Disclosure
Disclosure of effect of change of investment entity status on financial statements [text block]
IFRS 12.9B Disclosure
Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status
IFRS 12.9B a Disclosure
Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status
IFRS 12.9B b Disclosure
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
IFRS 12.9B c Disclosure
Statement that investment entity is required to apply exception from consolidation
IFRS 12.19A Disclosure
Disclosure of information about unconsolidated subsidiaries [text block]
IFRS 12.19B Disclosure
Disclosure of information about unconsolidated subsidiaries [abstract]
Disclosure of information about unconsolidated subsidiaries [table]
IFRS 12.19B Disclosure
Unconsolidated subsidiaries [axis]
IFRS 12.19B Disclosure
Entity's total for unconsolidated subsidiaries [member]
IFRS 12.19B Disclosure
Unconsolidated subsidiaries [member]
IFRS 12.19B Disclosure
Unconsolidated subsidiaries that investment entity controls directly [member]
IFRS 12.19B Disclosure
Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]
IFRS 12.19C Disclosure
Disclosure of information about unconsolidated subsidiaries [line items]
Name of subsidiary
IAS 27.17 b (i) Disclosure, IFRS 12.19B a Disclosure, IAS 27.16 b (i) Disclosure, IFRS 12.12 a Disclosure
Principal place of business of subsidiary
IAS 27.16 b (ii) Disclosure, IFRS 12.19B b Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure
Country of incorporation of subsidiary
IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure
Proportion of ownership interest in subsidiary
IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure, IAS 27.16 b (iii) Disclosure
Proportion of voting rights held in subsidiary
IAS 27.16 b (iii) Disclosure, IFRS 12.19B c Disclosure, IAS 27.17 b (iii) Disclosure
Description of nature and extent of significant restrictions on transfer of funds to entity
IFRS 12.22 a Disclosure, IFRS 12.19D a Disclosure
Description of current commitments or intentions to provide support to subsidiary
IFRS 12.19D b Disclosure
Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual
obligation to do so
IFRS 12.19E a Disclosure
Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
IFRS 12.19E a Disclosure
Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual
obligation to do so
IFRS 12.19E b Disclosure
Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]
IFRS 12.19F Disclosure
Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
Disclosure of information about unconsolidated structured entities controlled by investment entity [table]
IFRS 12.19F Disclosure
Unconsolidated structured entities controlled by investment entity [axis]
IFRS 12.19F Disclosure
Unconsolidated structured entities controlled by investment entity [member]
IFRS 12.19F Disclosure
Disclosure of information about unconsolidated structured entities controlled by investment entity [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
IFRS 12.19F Disclosure
Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured
entity
IFRS 12.19G Disclosure
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate
consolidation to equity method
IFRS 11.C4 Disclosure
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method
IFRS 11.C4 Disclosure
Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate
consolidation to equity method [text block]
IFRS 11.C5 Disclosure
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity
method to accounting for assets and liabilities [text block]
IFRS 11.C10 Disclosure
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting
for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]
IFRS 11.C12 b Disclosure
Identification of unadjusted comparative information
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure
Statement that unadjusted comparative information has been prepared on different basis
IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure
Explanation of basis of preparation of unadjusted comparative information
IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure
Disclosure of non-current assets held for sale and discontinued operations [text block]
IFRS 5 - Presentation and disclosure Disclosure
Disclosure of analysis of single amount of discontinued operations [text block]
IFRS 5.33 b Disclosure
Disclosure of analysis of single amount of discontinued operations [abstract]
Disclosure of analysis of single amount of discontinued operations [table]
IFRS 5.33 b Disclosure
Continuing and discontinued operations [axis]
IFRS 5 - Presentation and disclosure Disclosure
Continuing operations [member]
IFRS 5 - Presentation and disclosure Disclosure
Discontinued operations [member]
IFRS 5 - Presentation and disclosure Disclosure
Disclosure of analysis of single amount of discontinued operations [line items]
Profit (loss) before tax
IAS 1.103 Example, IFRS 8.23 Example, IFRS 8.28 b Example, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting
discontinued operation
IFRS 5.33 b (iii) Disclosure
Tax expense (income) relating to gain (loss) on discontinuance
IFRS 5.33 b (iv) Disclosure, IAS 12.81 h (i) Disclosure
Profit (loss) from discontinued operations
IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure, IFRS 12.B12 b (vii) Disclosure
Cash flows from continuing and discontinued operations [abstract]
Cash flows from (used in) operating activities [abstract]
Net cash flows from (used in) operating activities, continuing operations
IFRS 5.33 c Disclosure
Net cash flows from (used in) operating activities, discontinued operations
IFRS 5.33 c Disclosure
Net cash flows from (used in) operating activities
IAS 7.50 d Disclosure, IAS 7.10 Disclosure
Cash flows from (used in) investing activities [abstract]
Net cash flows from (used in) investing activities, continuing operations
IFRS 5.33 c Disclosure
Net cash flows from (used in) investing activities, discontinued operations
IFRS 5.33 c Disclosure
Net cash flows from (used in) investing activities
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
Cash flows from (used in) financing activities [abstract]
Net cash flows from (used in) financing activities, continuing operations
IFRS 5.33 c Disclosure
Net cash flows from (used in) financing activities, discontinued operations
IFRS 5.33 c Disclosure
Net cash flows from (used in) financing activities
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
Increase (decrease) in cash and cash equivalents, discontinued operations
IFRS 5.33 c Common practice
Income from continuing operations attributable to owners of parent
IFRS 5.33 d Disclosure
Income from discontinued operations attributable to owners of parent
IFRS 5.33 d Disclosure
Profit (loss) from continuing operations attributable to non-controlling interests
IFRS 5 - Example 11 Example, IFRS 5.33 d Example
Profit (loss) from discontinued operations attributable to non-controlling interests
IFRS 5.33 d Example, IFRS 5 - Example 11 Example
Explanation of nature and adjustments to amounts previously presented in discontinued operations
IFRS 5.35 Disclosure
Description of non-current asset or disposal group held for sale which were sold or reclassified
IFRS 5.41 a Disclosure
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
IFRS 5.41 b Disclosure
Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss
or write-down to fair value less costs to sell
IFRS 5.41 c Disclosure
Description of segment in which non-current asset or disposal group held for sale is presented
IFRS 5.41 d Disclosure
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations
for current period
IFRS 5.42 Disclosure
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations
for prior period
IFRS 5.42 Disclosure
Description of changes in plan to sell non-current asset or disposal group held for sale
IFRS 5.42 Disclosure
Disclosure of inventories [text block]
IAS 2 - Disclosure Disclosure
Description of accounting policy for measuring inventories [text block]
IAS 2.36 a Disclosure
Description of inventory cost formulas
IAS 2.36 a Disclosure
Inventories, at fair value less costs to sell
IAS 2.36 c Disclosure
Inventories, at net realisable value
IAS 2.36 Common practice
Inventory write-down
IAS 1.98 a Disclosure, IAS 2.36 e Disclosure
Reversal of inventory write-down
IAS 2.36 f Disclosure, IAS 1.98 a Disclosure
Description of circumstances leading to reversals of inventory write-down
IAS 2.36 g Disclosure
Cost of inventories recognised as expense during period
IAS 2.36 d Disclosure
Inventories pledged as security for liabilities
IAS 2.36 h Disclosure
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
IAS 37 - Disclosure Disclosure
Disclosure of other provisions [text block]
IAS 37.84 Disclosure
Disclosure of other provisions [abstract]
Disclosure of other provisions [table]
IAS 37.84 Disclosure
Classes of other provisions [axis]
IAS 37.84 Disclosure
Other provisions [member]
IAS 37.84 Disclosure
Warranty provision [member]
IAS 37.87 Example, IAS 37 - Example 1 Warranties Example
Restructuring provision [member]
IAS 37.70 Example
Legal proceedings provision [member]
IAS 37 - Example 10 A court case Example, IAS 37.87 Example
Refunds provision [member]
IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example
Onerous contracts provision [member]
Provision for decommissioning, restoration and rehabilitation costs [member]
IAS 37 - D Examples: disclosures Example, IAS 37.87 Example
Other environment related provision [member]
IAS 37.84 Common practice
Provision for credit commitments [member]
IAS 37.84 Common practice
Provision for taxes other than income tax [member]
IAS 37.84 Common practice
Miscellaneous other provisions [member]
IAS 37.84 Disclosure
Disclosure of other provisions [line items]
Reconciliation of changes in other provisions [abstract]
Other provisions at beginning of period
IAS 37.84 a Disclosure, IAS 1.78 d Disclosure
Changes in other provisions [abstract]
Additional provisions, other provisions [abstract]
New provisions, other provisions
IAS 37.84 b Common practice
Increase in existing provisions, other provisions
IAS 37.84 b Disclosure
Total additional provisions, other provisions
IAS 37.84 b Disclosure
Acquisitions through business combinations, other provisions
IAS 37.84 Common practice
Provision used, other provisions
IAS 37.84 c Disclosure
Unused provision reversed, other provisions
IAS 37.84 d Disclosure
Increase through adjustments arising from passage of time, other provisions
IAS 37.84 e Disclosure
Increase (decrease) through change in discount rate, other provisions
IAS 37.84 e Disclosure
Increase (decrease) through net exchange differences, other provisions
IAS 37.84 Common practice
Decrease through loss of control of subsidiary, other provisions
IAS 37.84 Common practice
Increase (decrease) through transfers and other changes, other provisions
IAS 37.84 Common practice
Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions
IAS 37.84 Common practice
Total increase (decrease) in other provisions
IAS 37.84 Disclosure
Other provisions at end of period
IAS 37.84 a Disclosure, IAS 1.78 d Disclosure
Description of nature of obligation, other provisions
IAS 37.85 a Disclosure
Description of expected timing of outflows, other provisions
IAS 37.85 a Disclosure
Indication of uncertainties of amount or timing of outflows, other provisions
IAS 37.85 b Disclosure
Description of major assumptions made concerning future events, other provisions
IAS 37.85 b Disclosure
Asset recognised for expected reimbursement, other provisions
IAS 37.85 c Disclosure
Expected reimbursement, other provisions
IAS 37.85 c Disclosure
Disclosure of contingent liabilities [text block]
IAS 37.86 Disclosure
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [table]
IAS 37.86 Disclosure
Classes of contingent liabilities [axis]
IFRS 3.B67 c Disclosure, IAS 37.86 Disclosure
Contingent liabilities [member]
IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure
Warranty contingent liability [member]
IAS 37.88 Example
Restructuring contingent liability [member]
IAS 37.88 Example
Legal proceedings contingent liability [member]
IAS 37.88 Example
Onerous contracts contingent liability [member]
IAS 37.88 Example
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
IAS 37.88 Example
Other environment related contingent liability [member]
IAS 37.88 Common practice
Tax contingent liability [member]
IAS 37.88 Common practice
Contingent liability for guarantees [member]
IAS 37.88 Common practice
Contingent liabilities related to joint ventures [member]
IAS 37.88 Example
Share of contingent liabilities of associates [member]
IAS 37.88 Example
Contingent liability arising from post-employment benefit obligations [member]
IAS 19.152 Disclosure
Other contingent liabilities [member]
IAS 37.88 Example
Disclosure of contingent liabilities [line items]
Description of nature of obligation, contingent liabilities
IAS 37.86 Disclosure
Explanation of estimated financial effect of contingent liabilities
IAS 37.86 a Disclosure
Estimated financial effect of contingent liabilities
IAS 37.86 a Disclosure
Explanation of possibility of reimbursement, contingent liabilities
IAS 37.86 c Disclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities
IAS 37.86 b Disclosure
Description of nature of contingent assets
IAS 37.89 Disclosure
Explanation of estimated financial effect of contingent assets
IAS 37.89 Disclosure
Estimated financial effect of contingent assets
IAS 37.89 Disclosure
Information about contingent assets that disclosure is not practicable
IAS 37.91 Disclosure
Information about contingent liabilities that disclosure is not practicable
IAS 37.91 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
IAS 37.92 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
IAS 37.92 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
IAS 37.92 Disclosure
Disclosure of revenue from contracts with customers [text block]
IFRS 15 - Disclosure Disclosure, IFRS 15 - Presentation Disclosure
Contract assets [abstract]
Non-current contract assets
IFRS 15.105 Disclosure
Current contract assets
IFRS 15.105 Disclosure
Total contract assets
IFRS 15.116 a Disclosure, IFRS 15.105 Disclosure
Contract liabilities [abstract]
Non-current contract liabilities
IFRS 15.105 Disclosure
Current contract liabilities
IFRS 15.105 Disclosure
Total contract liabilities
IFRS 15.116 a Disclosure, IFRS 15.105 Disclosure
Receivables from contracts with customers [abstract]
Non-current receivables from contracts with customers
IFRS 15.105 Disclosure
Current receivables from contracts with customers
IFRS 15.105 Disclosure
Total receivables from contracts with customers
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
Revenue from contracts with customers
IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure
Impairment loss on receivables or contract assets arising from contracts with customers
IFRS 15.113 b Disclosure
Disclosure of disaggregation of revenue from contracts with customers [text block]
IFRS 15.114 Disclosure
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Disclosure of disaggregation of revenue from contracts with customers [table]
IFRS 15.114 Disclosure
Products and services [axis]
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
Products and services [member]
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
Geographical areas [axis]
Effective 2021-01-01 IFRS 17.96 b Example, IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IAS 19.138 a Example
Geographical areas [member]
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, Effective 2021-01-01 IFRS 17.96 b Example, IAS 19.138 a Example
Markets of customers [axis]
IFRS 15.B89 c Example
Markets of customers [member]
IFRS 15.B89 c Example
Types of customers [axis]
IFRS 15.B89 c Example
Types of customers [member]
IFRS 15.B89 c Example
Government customers [member]
IFRS 15.B89 c Example
Non-government customers [member]
IFRS 15.B89 c Example
Types of contracts [axis]
Effective 2021-01-01 IFRS 17.96 a Example, IFRS 15.B89 d Example
Types of contracts [member]
Effective 2021-01-01 IFRS 17.96 a Example, IFRS 15.B89 d Example
Fixed-price contracts [member]
IFRS 15.B89 d Example
Time-and-materials contracts [member]
IFRS 15.B89 d Example
Contract duration [axis]
IFRS 15.B89 e Example
Contract duration [member]
IFRS 15.B89 e Example
Short-term contracts [member]
IFRS 15.B89 e Example
Long-term contracts [member]
IFRS 15.B89 e Example
Timing of transfer of goods or services [axis]
IFRS 15.B89 f Example
Timing of transfer of goods or services [member]
IFRS 15.B89 f Example
Goods or services transferred at point in time [member]
IFRS 15.B89 f Example
Goods or services transferred over time [member]
IFRS 15.B89 f Example
Sales channels [axis]
IFRS 15.B89 g Example
Sales channels [member]
IFRS 15.B89 g Example
Goods sold directly to consumers [member]
IFRS 15.B89 g Example
Goods sold through intermediaries [member]
IFRS 15.B89 g Example
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Reportable segments [member]
IFRS 8.23 Disclosure, IFRS 15.115 Disclosure, IAS 19.138 d Example, Effective 2021-01-01 IFRS 17.96 c Example
All other segments [member]
IFRS 15.115 Disclosure, IFRS 8.16 Disclosure
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers
IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information
for reportable segments [text block]
IFRS 15.115 Disclosure
Contract assets at beginning of period
IFRS 15.116 a Disclosure, IFRS 15.105 Disclosure
Contract assets at end of period
IFRS 15.116 a Disclosure, IFRS 15.105 Disclosure
Contract liabilities at beginning of period
IFRS 15.116 a Disclosure, IFRS 15.105 Disclosure
Contract liabilities at end of period
IFRS 15.116 a Disclosure, IFRS 15.105 Disclosure
Receivables from contracts with customers at beginning of period
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
Receivables from contracts with customers at end of period
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
Revenue that was included in contract liability balance at beginning of period
IFRS 15.116 b Disclosure
Revenue from performance obligations satisfied or partially satisfied in previous periods
IFRS 15.116 c Disclosure
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment
IFRS 15.117 Disclosure
Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract
assets and contract liabilities [text block]
IFRS 15.117 Disclosure
Explanation of significant changes in contract assets and contract liabilities [text block]
IFRS 15.118 Disclosure
Increase through business combinations, contract assets
IFRS 15.118 a Example
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets
IFRS 15.118 b Example
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract
assets
IFRS 15.118 b Example
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price,
contract assets
IFRS 15.118 b Example
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets
IFRS 15.118 b Example
Decrease through impairment, contract assets
IFRS 15.118 c Example
Decrease through right to consideration becoming unconditional, contract assets
IFRS 15.118 d Example
Increase through business combinations, contract liabilities
IFRS 15.118 a Example
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities
IFRS 15.118 b Example
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract
liabilities
IFRS 15.118 b Example
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price,
contract liabilities
IFRS 15.118 b Example
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities
IFRS 15.118 b Example
Decrease through performance obligation being satisfied, contract liabilities
IFRS 15.118 e Example
Disclosure of performance obligations [text block]
IFRS 15.119 Disclosure
Disclosure of performance obligations [abstract]
Disclosure of performance obligations [table]
IFRS 15.119 Disclosure
Performance obligations [axis]
IFRS 15.119 Disclosure
Performance obligations [member]
IFRS 15.119 Disclosure
Performance obligations satisfied over time [member]
IFRS 15.124 Disclosure
Performance obligations satisfied at point in time [member]
IFRS 15.125 Disclosure
Disclosure of performance obligations [line items]
Description of when entity typically satisfies performance obligations
IFRS 15.119 a Disclosure
Description of significant payment terms in contracts with customers
IFRS 15.119 b Disclosure
Description of nature of goods or services that entity has promised to transfer
IFRS 15.119 c Disclosure
Description of performance obligations to arrange for another party to transfer goods or services
IFRS 15.119 c Disclosure
Description of obligations for returns, refunds and other similar obligations
IFRS 15.119 d Disclosure
Description of types of warranties and related obligations
IFRS 15.119 e Disclosure
Description of methods used to recognise revenue from contracts with customers
IFRS 15.124 a Disclosure
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
IFRS 15.124 b Disclosure
Description of significant judgements made in evaluating when customer obtains control of promised goods or services
IFRS 15.125 Disclosure
Transaction price allocated to remaining performance obligations
IFRS 15.120 a Disclosure
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue
IFRS 15.120 b (ii) Disclosure
Disclosure of transaction price allocated to remaining performance obligations [text block]
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]
IFRS 15.120 b (i) Disclosure
Maturity [axis]
Aggregated time bands [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations
IFRS 15.120 a Disclosure
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance
obligations
IFRS 15.122 Disclosure
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price
allocated to remaining performance obligations
IFRS 15.122 Disclosure
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue
from contracts with customers
IFRS 15.123 Disclosure
Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]
IFRS 15.126 a Disclosure
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration
is constrained [text block]
IFRS 15.126 b Disclosure
Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]
IFRS 15.126 c Disclosure
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other
similar obligations [text block]
IFRS 15.126 d Disclosure
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
IFRS 15.127 a Disclosure
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
IFRS 15.127 b Disclosure
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]
IFRS 15.128 a Disclosure
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]
IFRS 15.128 a Disclosure
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]
IFRS 15.128 a Disclosure
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]
IFRS 15.128 a Disclosure
Costs to obtain contracts with customers [member]
IFRS 15.128 a Example
Pre-contract costs [member]
IFRS 15.128 a Example
Setup costs [member]
IFRS 15.128 a Example
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Assets recognised from costs to obtain or fulfil contracts with customers
IFRS 15.128 a Disclosure
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers
IFRS 15.128 b Disclosure
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers
IFRS 15.128 b Disclosure
Statement that practical expedient about existence of significant financing component has been used
IFRS 15.129 Disclosure
Statement that practical expedient about incremental costs of obtaining contract has been used
IFRS 15.129 Disclosure
Description of practical expedients used when applying IFRS 15 retrospectively
IFRS 15.C6 a Disclosure
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
IFRS 15.C6 b Disclosure
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
IFRS 15.C8 b Disclosure
Disclosure of government grants [text block]
IAS 20 - Disclosure Disclosure
Description of accounting policy for government grants [text block]
IAS 20.39 a Disclosure
Description of nature and extent of government grants recognised in financial statements
IAS 20.39 b Disclosure
Income from government grants
IAS 20.39 b Common practice
Indication of other forms of government assistance with direct benefits for entity
IAS 20.39 b Disclosure
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
IAS 20.39 c Disclosure
Disclosure of impairment of assets [text block]
IAS 36 - Disclosure Disclosure
Disclosure of impairment loss and reversal of impairment loss [text block]
IAS 36.126 Disclosure
Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of impairment loss and reversal of impairment loss [table]
IAS 36.126 Disclosure
Classes of assets [axis]
Assets [member]
Property, plant and equipment [member]
Intangible assets other than goodwill [member]
IAS 36.127 Example, Expiry date 2019-01-01 IAS 17.31 a Disclosure, IAS 38.118 Disclosure, Effective 2019-01-01 IFRS 16.53 Example, IFRS 16.53 Example
Right-of-use assets [member]
Exploration and evaluation assets [member]
IAS 36.127 Common practice
Goodwill [member]
IAS 36.127 Example
Investments accounted for using equity method [member]
IAS 36.127 Common practice
Non-current assets or disposal groups classified as held for sale [member]
IAS 36.127 Common practice
Other impaired assets [member]
IAS 36.127 Example
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment loss recognised in profit or loss
IAS 36.129 a Disclosure, IAS 36.126 a Disclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are
included
IAS 36.126 a Disclosure
Reversal of impairment loss recognised in profit or loss
IAS 36.126 b Disclosure, IAS 36.129 b Disclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are
reversed
IAS 36.126 b Disclosure
Impairment loss recognised in other comprehensive income
IAS 36.129 a Disclosure, IAS 36.126 c Disclosure
Reversal of impairment loss recognised in other comprehensive income
IAS 36.126 d Disclosure, IAS 36.129 b Disclosure
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]
IAS 36.130 Disclosure
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]
IAS 36.130 Disclosure
Individual assets or cash-generating units [axis]
IAS 36.130 Disclosure
Entity's total for individual assets or cash-generating units [member]
IAS 36.130 Disclosure
Individual assets or cash-generating units [member]
IAS 36.130 Disclosure
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
IAS 36.130 a Disclosure, IAS 36.131 b Disclosure
Impairment loss
IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
Reversal of impairment loss
IAS 36.130 d (ii) Disclosure, IAS 36.130 b Disclosure
Description of nature of individual asset
IAS 36.130 c (i) Disclosure
Description of reportable segment to which individual asset belongs
IAS 36.130 c (ii) Disclosure
Description of cash-generating unit
IAS 36.130 d (i) Disclosure
Description of current and former way of aggregating assets
IAS 36.130 d (iii) Disclosure
Description of reasons for changing way cash-generating unit is identified
IAS 36.130 d (iii) Disclosure
Recoverable amount of asset or cash-generating unit
IAS 36.130 e Disclosure
Information whether recoverable amount of asset is fair value less costs of disposal or value in use
IAS 36.130 e Disclosure
Description of level of fair value hierarchy within which fair value measurement is categorised
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
IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure
Description of change in valuation technique used to measure fair value less costs of disposal
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
IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure
Description of key assumptions on which management has based determination of fair value less costs of disposal
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
IAS 36.130 f (iii) Disclosure
Discount rate used in previous measurement of fair value less costs of disposal
IAS 36.130 f (iii) Disclosure
Discount rate used in current estimate of value in use
IAS 36.130 g Disclosure
Discount rate used in previous estimate of value in use
IAS 36.130 g Disclosure
Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]
IAS 36.130 d (ii) Disclosure
Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]
Disclosure of impairment loss recognised or reversed for cash-generating unit [table]
IAS 36.130 d (ii) Disclosure
Individual assets or cash-generating units [axis]
IAS 36.130 Disclosure
Entity's total for individual assets or cash-generating units [member]
IAS 36.130 Disclosure
Individual assets or cash-generating units [member]
IAS 36.130 Disclosure
Classes of assets [axis]
Assets [member]
Property, plant and equipment [member]
Intangible assets other than goodwill [member]
IAS 36.127 Example, Expiry date 2019-01-01 IAS 17.31 a Disclosure, IAS 38.118 Disclosure, Effective 2019-01-01 IFRS 16.53 Example, IFRS 16.53 Example
Right-of-use assets [member]
Exploration and evaluation assets [member]
IAS 36.127 Common practice
Goodwill [member]
IAS 36.127 Example
Investments accounted for using equity method [member]
IAS 36.127 Common practice
Non-current assets or disposal groups classified as held for sale [member]
IAS 36.127 Common practice
Other impaired assets [member]
IAS 36.127 Example
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Reportable segments [member]
IFRS 8.23 Disclosure, IFRS 15.115 Disclosure, IAS 19.138 d Example, Effective 2021-01-01 IFRS 17.96 c Example
Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]
Impairment loss
IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure
Reversal of impairment loss
IAS 36.130 d (ii) Disclosure, IAS 36.130 b Disclosure
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
IAS 36.130 a Disclosure, IAS 36.131 b Disclosure
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
IAS 36.131 a Disclosure
Unallocated goodwill
IAS 36.133 Disclosure
Explanation of goodwill not allocated to cash-generating unit
IAS 36.133 Disclosure
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
IAS 36.135 Disclosure
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated
to cash-generating units is significant
IAS 36.135 Disclosure
Disclosure of information for cash-generating units [text block]
IAS 36.134 Disclosure
Disclosure of information for cash-generating units [abstract]
Disclosure of information for cash-generating units [table]
IAS 36.134 Disclosure
Cash-generating units [axis]
IAS 36.134 Disclosure
Entity's total for cash-generating units [member]
IAS 36.135 Disclosure, IAS 36.134 Disclosure
Cash-generating units [member]
IAS 36.134 Disclosure
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant
[member]
IAS 36.135 Disclosure
Disclosure of information for cash-generating units [line items]
Goodwill
IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IFRS 3.B67 d Disclosure
Intangible assets with indefinite useful life
IAS 36.134 b Disclosure, IAS 38.122 a Disclosure, IAS 36.135 b Disclosure
Description of basis on which unit's recoverable amount has been determined
IAS 36.134 c Disclosure
Description of key assumptions on which management has based cash flow projections
IAS 36.135 c Disclosure, IAS 36.134 d (i) Disclosure
Description of valuation techniques used to measure fair value less costs of disposal
IAS 36.134 e Disclosure, IAS 36.130 f (ii) Disclosure
Description of key assumptions on which management has based determination of fair value less costs of disposal
IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure
Description of management's approach to determining values assigned to key assumptions
IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure
Description of level of fair value hierarchy within which fair value measurement is categorised
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
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
IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure
Explanation of period over which management has projected cash flows
IAS 36.134 e (iii) Disclosure, IAS 36.134 d (iii) Disclosure
Growth rate used to extrapolate cash flow projections
IAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure
Description of justification for using growth rate that exceeds long-term average growth rate
IAS 36.134 d (iv) Disclosure
Discount rate applied to cash flow projections
IAS 36.134 d (v) Disclosure, IAS 36.134 e (v) Disclosure
Amount by which unit's recoverable amount exceeds its carrying amount
IAS 36.134 f (i) Disclosure, IAS 36.135 e (i) Disclosure
Explanation of value assigned to key assumption
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
IAS 36.135 e (iii) Disclosure, IAS 36.134 f (iii) Disclosure
Disclosure of leases [text block]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IAS 38.118 e Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 40.79 c Disclosure, IAS 41.50 Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 40.76 Disclosure, IAS 41.54 f Disclosure, IFRS 7.35H Disclosure, IAS 16.73 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IAS 16.73 d Disclosure, IAS 38.118 c Disclosure
Carrying amount [member]
Expiry date 2021-01-01 IFRS 7.IG29 a Example, Expiry date 2019-01-01 IAS 17.32 Disclosure, IAS 38.118 e Disclosure, IAS 40.79 d Disclosure, IFRS 7.35I Disclosure, IFRS 3.B67 d Disclosure, IAS 41.50 Disclosure, IAS 16.73 e Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Example, IAS 40.76 Disclosure, IFRS 7.35H Disclosure
Accumulated depreciation, amortisation and impairment [member]
Accumulated depreciation and amortisation [member]
IAS 41.54 f Common practice, IAS 38.118 c Common practice, Expiry date 2019-01-01 IAS 17.32 Common practice, IAS 40.79 c Common practice, IAS 16.75 b Disclosure, IAS 16.73 d Common practice
Accumulated impairment [member]
IAS 40.79 c Common practice, Expiry date 2021-01-01 IFRS 7.37 b Example, Expiry date 2019-01-01 IAS 17.32 Common practice, Expiry date 2021-01-01 IFRS 7.IG29 b Example, IAS 41.54 f Common practice, IAS 16.73 d Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IAS 38.118 c Common practice, IFRS 7.35N Example
Gross carrying amount [member]
IAS 41.54 f Disclosure, Expiry date 2021-01-01 IFRS 7.IG29 Common practice, IFRS 7.35N Example, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, Expiry date 2021-01-01 IFRS 7.37 b Common practice, IAS 16.73 d Disclosure, IFRS 7.35M Disclosure, IFRS 3.B67 d Disclosure, Expiry date 2019-01-01 IAS 17.32 Disclosure, IFRS 7.35I Disclosure
Classes of assets [axis]
Assets [member]
Other assets [member]
Property, plant and equipment [member]
Investment property [member]
Biological assets [member]
Intangible assets other than goodwill [member]
IAS 36.127 Example, Expiry date 2019-01-01 IAS 17.31 a Disclosure, IAS 38.118 Disclosure, Effective 2019-01-01 IFRS 16.53 Example, IFRS 16.53 Example
Maturity [axis]
Aggregated time bands [member]
Later than five years [member]
Later than one year and not later than five years [member]
IFRS 7.B11 d Example, Expiry date 2019-01-01 IAS 17.31 b (ii) Disclosure, Expiry date 2019-01-01 IAS 17.47 a (ii) Disclosure, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2019-01-01 IAS 17.56 a (ii) Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii) Disclosure, IFRS 7.IG31A Example
Not later than one year [member]
Maturity [axis]
Aggregated time bands [member]
Later than five years [member]
Later than one year and not later than five years [member]
IFRS 7.B11 d Example, Expiry date 2019-01-01 IAS 17.31 b (ii) Disclosure, Expiry date 2019-01-01 IAS 17.47 a (ii) Disclosure, Effective 2019-01-01 IFRS 7.IG31A Example, Expiry date 2019-01-01 IAS 17.56 a (ii) Disclosure, Expiry date 2019-01-01 IAS 17.35 a (ii) Disclosure, IFRS 7.IG31A Example
Not later than one year [member]
Disclosure of leases [text block]
Presentation of leases for lessee [abstract]
Right-of-use assets that do not meet definition of investment property
Description of line items in statement of financial position which include right-of-use assets
Lease liabilities [abstract]
Current lease liabilities
Non-current lease liabilities
Total lease liabilities
Description of line items in statement of financial position which include lease liabilities
Description of cross-reference to disclosures about leases
Disclosure of quantitative information about leases for lessee [abstract]
Disclosure of quantitative information about right-of-use assets [text block]
Disclosure of quantitative information about right-of-use assets [abstract]
Disclosure of quantitative information about right-of-use assets [table]
Classes of assets [axis]
Assets [member]
Property, plant and equipment [member]
Land and buildings [member]
IAS 16.37 b Example
Land [member]
IAS 16.37 a Example
Buildings [member]
IAS 16.37 Common practice
Machinery [member]
IAS 16.37 c Example
Vehicles [member]
IAS 16.37 Common practice
Ships [member]
IAS 16.37 d Example
Aircraft [member]
IAS 16.37 e Example
Motor vehicles [member]
IAS 16.37 f Example
Fixtures and fittings [member]
IAS 16.37 g Example
Office equipment [member]
IAS 16.37 h Example
Computer equipment [member]
IAS 16.37 Common practice
Communication and network equipment [member]
IAS 16.37 Common practice
Network infrastructure [member]
IAS 16.37 Common practice
Bearer plants [member]
IAS 16.37 i Example
Mining assets [member]
IAS 16.37 Common practice
Mining property [member]
IAS 16.37 Common practice
Oil and gas assets [member]
IAS 16.37 Common practice
Power generating assets [member]
IAS 16.37 Common practice
Construction in progress [member]
IAS 16.37 Common practice
Owner-occupied property measured using investment property fair value model [member]
Effective 2021-01-01 IAS 16.29B Disclosure
Other property, plant and equipment [member]
IAS 16.37 Common practice
Intangible assets other than goodwill [member]
IAS 36.127 Example, Expiry date 2019-01-01 IAS 17.31 a Disclosure, IAS 38.118 Disclosure, Effective 2019-01-01 IFRS 16.53 Example, IFRS 16.53 Example
Other assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation, right-of-use assets
Right-of-use assets
Effective date of revaluation, right-of-use assets
Explanation of involvement of independent valuer in revaluation, right-of-use assets
Right-of-use assets, revalued assets, at cost
Right-of-use assets, revaluation surplus
Right-of-use assets, increase (decrease) in revaluation surplus
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets
Interest expense on lease liabilities
Expense relating to short-term leases for which recognition exemption has been used
Expense relating to leases of low-value assets for which recognition exemption has been used
Expense relating to variable lease payments not included in measurement of lease liabilities
Income from subleasing right-of-use assets
Cash outflow for leases
Additions to right-of-use assets
Gains (losses) arising from sale and leaseback transactions
Lease commitments for short-term leases for which recognition exemption has been used
Disclosure of additional information about leasing activities for lessee [text block]
Information about nature of lessee's leasing activities
Information about potential exposure to future cash outflows not reflected in measurement of lease liability
Information about lessee's exposure arising from variable lease payments
Information about lessee's exposure arising from extension options and termination options
Information about lessee's exposure arising from residual value guarantees
Information about exposure arising from leases not yet commenced to which lessee is committed
Information about restrictions or covenants imposed by leases on lessee
Information about sale and leaseback transactions
Statement that lessee accounts for short-term leases using recognition exemption
Statement that lessee accounts for leases of low-value assets using recognition exemption
Disclosure of quantitative information about leases for lessor [abstract]
Selling profit (loss) on finance leases
Finance income on net investment in finance lease
Income relating to variable lease payments not included in measurement of net investment in finance lease
Operating lease income
Income relating to variable lease payments for operating leases that do not depend on index or rate
Disclosure of additional information about leasing activities for lessor [text block]
Information about nature of lessor's leasing activities
Information about how lessor manages risk associated with rights it retains in underlying assets
Information about risk management strategy for rights that lessor retains in underlying assets
Explanation of significant changes in net investment in finance lease [text block]
Increase (decrease) in net investment in finance lease
Disclosure of maturity analysis of finance lease payments receivable [text block]
Disclosure of maturity analysis of finance lease payments receivable [abstract]
Disclosure of maturity analysis of finance lease payments receivable [table]
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted finance lease payments to be received
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]
Undiscounted finance lease payments to be received
Unearned finance income relating to finance lease payments receivable
Discounted unguaranteed residual value of assets subject to finance lease
Net investment in finance lease
Disclosure of maturity analysis of operating lease payments [text block]
Disclosure of maturity analysis of operating lease payments [abstract]
Disclosure of maturity analysis of operating lease payments [table]
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial
application of IFRS 16
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application
of IFRS 16
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]
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases
applying IAS 17
Disclosure of service concession arrangements [text block]
SIC 29 - Consensus Disclosure
Disclosure of detailed information about service concession arrangements [text block]
SIC 29.6 Disclosure
Disclosure of detailed information about service concession arrangements [abstract]
Disclosure of detailed information about service concession arrangements [table]
SIC 29.6 Disclosure
Service concession arrangements [axis]
SIC 29.6 Disclosure
Service concession arrangements [member]
SIC 29.6 Disclosure
Disclosure of detailed information about service concession arrangements [line items]
Description of service concession arrangement
SIC 29.6 a Disclosure
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future
cash flows
SIC 29.6 b Disclosure
Explanation of nature and extent of rights to use specified assets
SIC 29.6 c (i) Disclosure
Explanation of nature and extent of obligations to provide or rights to expect provision of services
SIC 29.6 c (ii) Disclosure
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment
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
SIC 29.6 c (iv) Disclosure
Explanation of nature and extent of renewal and termination options
SIC 29.6 c (v) Disclosure
Explanation of nature and extent of other rights and obligations
SIC 29.6 c (vi) Disclosure
Description of changes in service concession arrangement
SIC 29.6 d Disclosure
Explanation of how service concession arrangement has been classified
SIC 29.6 e Disclosure
Revenue recognised on exchanging construction services for financial asset
SIC 29.6A Disclosure
Revenue recognised on exchanging construction services for intangible asset
SIC 29.6A Disclosure
Profit (loss) recognised on exchanging construction services for financial asset
SIC 29.6A Disclosure
Profit (loss) recognised on exchanging construction services for intangible asset
SIC 29.6A Disclosure
Disclosure of share-based payment arrangements [text block]
IFRS 2.44 Disclosure
Disclosure of terms and conditions of share-based payment arrangement [text block]
IFRS 2.45 Disclosure
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Disclosure of terms and conditions of share-based payment arrangement [table]
IFRS 2.45 Disclosure
Types of share-based payment arrangements [axis]
IFRS 2.45 Disclosure
Share-based payment arrangements [member]
IFRS 2.45 Disclosure
Disclosure of terms and conditions of share-based payment arrangement [line items]
Description of share-based payment arrangement
IFRS 2.45 a Disclosure
Description of vesting requirements for share-based payment arrangement
IFRS 2.45 a Disclosure
Description of maximum term of options granted for share-based payment arrangement
IFRS 2.45 a Disclosure
Description of method of settlement for share-based payment arrangement
IFRS 2.45 a Disclosure
Date of grant of share-based payment arrangement
IFRS 2.IG23 Example, IFRS 2.45 a Example
Number of instruments granted in share-based payment arrangement
IFRS 2.45 a Example, IFRS 2.IG23 Example
Disclosure of number and weighted average exercise prices of share options [text block]
IFRS 2.45 b Disclosure
Number of share options outstanding in share-based payment arrangement at beginning of period
IFRS 2.45 d Disclosure, IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure
Number of share options granted in share-based payment arrangement
IFRS 2.45 b (ii) Disclosure
Number of share options forfeited in share-based payment arrangement
IFRS 2.45 b (iii) Disclosure
Number of share options exercised in share-based payment arrangement
IFRS 2.45 b (iv) Disclosure
Number of share options expired in share-based payment arrangement
IFRS 2.45 b (v) Disclosure
Number of share options outstanding in share-based payment arrangement at end of period
IFRS 2.45 d Disclosure, IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure
Number of share options exercisable in share-based payment arrangement
IFRS 2.45 b (vii) Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
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
IFRS 2.45 b (ii) Disclosure
Weighted average exercise price of share options forfeited in share-based payment arrangement
IFRS 2.45 b (iii) Disclosure
Weighted average exercise price of share options exercised in share-based payment arrangement
IFRS 2.45 b (iv) Disclosure
Weighted average exercise price of share options expired in share-based payment arrangement
IFRS 2.45 b (v) Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period
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
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
IFRS 2.45 c Disclosure
Weighted average share price
IFRS 2.45 c Disclosure
Disclosure of range of exercise prices of outstanding share options [text block]
IFRS 2.45 d Disclosure
Disclosure of range of exercise prices of outstanding share options [abstract]
Disclosure of range of exercise prices of outstanding share options [table]
IFRS 2.45 d Disclosure
Range [axis]
IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example
Ranges [member]
IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, Effective 2021-01-01 IFRS 17.120 Disclosure
Bottom of range [member]
IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure
Top of range [member]
Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options
IFRS 2.45 d Disclosure
Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]
IFRS 2.45 d Disclosure
Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
Disclosure of number and weighted average remaining contractual life of outstanding share options [table]
IFRS 2.45 d Disclosure
Ranges of exercise prices for outstanding share options [axis]
IFRS 2.45 d Disclosure
Ranges of exercise prices for outstanding share options [member]
IFRS 2.45 d Disclosure
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of share options outstanding in share-based payment arrangement
IFRS 2.45 d Disclosure, IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure
Weighted average remaining contractual life of outstanding share options
IFRS 2.45 d Disclosure
Disclosure of number and weighted average exercise prices of other equity instruments [text block]
IFRS 2.45 Common practice
Number of other equity instruments outstanding in share-based payment arrangement at beginning of period
IFRS 2.45 Common practice
Number of other equity instruments granted in share-based payment arrangement
IFRS 2.45 Common practice, IFRS 2.47 b Disclosure
Number of other equity instruments forfeited in share-based payment arrangement
IFRS 2.45 Common practice
Number of other equity instruments exercised or vested in share-based payment arrangement
IFRS 2.45 Common practice
Number of other equity instruments expired in share-based payment arrangement
IFRS 2.45 Common practice
Number of other equity instruments outstanding in share-based payment arrangement at end of period
IFRS 2.45 Common practice
Number of other equity instruments exercisable in share-based payment arrangement
IFRS 2.45 Common practice
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of
period
IFRS 2.45 Common practice
Weighted average exercise price of other equity instruments granted in share-based payment arrangement
IFRS 2.45 Common practice
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement
IFRS 2.45 Common practice
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement
IFRS 2.45 Common practice
Weighted average exercise price of other equity instruments expired in share-based payment arrangement
IFRS 2.45 Common practice
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period
IFRS 2.45 Common practice
Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement
IFRS 2.45 Common practice
Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based
payments
IFRS 2.46 Disclosure
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text
block]
IFRS 2.47 a Disclosure
Weighted average fair value at measurement date, share options granted
IFRS 2.47 a Disclosure
Information about how fair value was measured, share options granted
IFRS 2.47 a Disclosure
Description of option pricing model, share options granted
IFRS 2.47 a (i) Disclosure
Description of inputs to option pricing model, share options granted
IFRS 2.47 a (i) Disclosure
Weighted average share price, share options granted
IFRS 2.47 a (i) Disclosure
Exercise price, share options granted
IFRS 2.47 a (i) Disclosure
Expected volatility, share options granted
IFRS 2.47 a (i) Disclosure
Option life, share options granted
IFRS 2.47 a (i) Disclosure
Expected dividend, share options granted
IFRS 2.47 a (i) Disclosure
Expected dividend as percentage, share options granted
IFRS 2.47 a (i) Disclosure
Risk free interest rate, share options granted
IFRS 2.47 a (i) Disclosure
Description of other inputs to options pricing model, share options granted
IFRS 2.47 a (i) Disclosure
Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted
IFRS 2.47 a (i) Disclosure
Information about how expected volatility was determined, share options granted
IFRS 2.47 a (ii) Disclosure
Information whether and how other features were incorporated into measurement of fair value, share options granted
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]
IFRS 2.47 b Disclosure
Number of other equity instruments granted in share-based payment arrangement
IFRS 2.45 Common practice, IFRS 2.47 b Disclosure
Weighted average fair value at measurement date, other equity instruments granted
IFRS 2.47 b Disclosure
Information how fair value was measured, other equity instruments granted
IFRS 2.47 b Disclosure
Information about how fair was determined if not on basis of observable market, other equity instruments granted
IFRS 2.47 b (i) Disclosure
Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments
granted
IFRS 2.47 b (ii) Disclosure
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted
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]
IFRS 2.47 c Disclosure
Explanation of modifications, modified share-based payment arrangements
IFRS 2.47 c (i) Disclosure
Incremental fair value granted, modified share-based payment arrangements
IFRS 2.47 c (ii) Disclosure
Information on how incremental fair value granted was measured, modified share-based payment arrangements
IFRS 2.47 c (iii) Disclosure
Explanation of direct measurement of fair value of goods or services received
IFRS 2.48 Disclosure
Description of reason why fair value of goods or services received cannot be reliably estimated
IFRS 2.49 Disclosure
Explanation of effect of share-based payments on entity's profit or loss [text block]
IFRS 2.50 Disclosure
Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets
[abstract]
Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition
as assets
IFRS 2.51 a Disclosure
Expense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition
as assets
IAS 1.112 c Common practice
Total expense from share-based payment transactions in which goods or services received did not qualify for recognition as
assets
IFRS 2.51 a Disclosure
Expense from share-based payment transactions with employees
IAS 1.112 c Common practice
Explanation of effect of share-based payments on entity's financial position [text block]
IFRS 2.50 Disclosure
Liabilities from share-based payment transactions
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
IFRS 2.51 b (ii) Disclosure
Additional information about share-based payment arrangements [text block]
IFRS 2.52 Disclosure
Disclosure of employee benefits [text block]
IAS 19 - Scope Disclosure
Disclosure of information about defined benefit plans [abstract]
Disclosure of defined benefit plans [text block]
IAS 19.138 Disclosure
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [table]
IAS 19.138 Disclosure
Defined benefit plans [axis]
IAS 19.138 Disclosure
Defined benefit plans [member]
IAS 19.138 Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
IAS 19.138 Disclosure
Multi-employer defined benefit plans [member]
IAS 19.34 b Disclosure, IAS 19.33 b Disclosure
State defined benefit plans [member]
IAS 19.45 Disclosure
Defined benefit plans that share risks between entities under common control [member]
IAS 19.149 Disclosure
Geographical areas [axis]
Effective 2021-01-01 IFRS 17.96 b Example, IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IAS 19.138 a Example
Geographical areas [member]
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, Effective 2021-01-01 IFRS 17.96 b Example, IAS 19.138 a Example
Characteristics of defined benefit plans [axis]
IAS 19.138 b Example
Characteristics of defined benefit plans [member]
IAS 19.138 b Example
Pension defined benefit plans [member]
IAS 19.138 b Common practice
Flat salary pension defined benefit plans [member]
IAS 19.138 b Example
Final salary pension defined benefit plans [member]
IAS 19.138 b Example
Post-employment medical defined benefit plans [member]
IAS 19.138 b Example
Regulatory environments [axis]
IAS 19.138 c Example
Regulatory environments [member]
IAS 19.138 c Example
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Reportable segments [member]
IFRS 8.23 Disclosure, IFRS 15.115 Disclosure, IAS 19.138 d Example, Effective 2021-01-01 IFRS 17.96 c Example
Funding arrangements of defined benefit plans [axis]
IAS 19.138 e Example
Funding arrangements of defined benefit plans [member]
IAS 19.138 e Example
Wholly unfunded defined benefit plans [member]
IAS 19.138 e Example
Wholly or partly funded defined benefit plans [member]
IAS 19.138 e Example
Disclosure of defined benefit plans [line items]
Description of type of plan
IAS 19.139 a Disclosure
Description of nature of benefits provided by plan
IAS 19.139 a (i) Disclosure
Description of regulatory framework in which plan operates
IAS 19.139 a (ii) Disclosure
Description of effect of regulatory framework on plan
IAS 19.139 a (ii) Disclosure
Description of any other entity's responsibilities for governance of plan
IAS 19.139 a (iii) Disclosure
Description of risks to which plan exposes entity
IAS 19.139 b Disclosure
Description of significant concentrations of risk related to plan
IAS 19.139 b Disclosure
Description of plan amendments, curtailments and settlements
IAS 19.139 c Disclosure
Surplus (deficit) in plan [abstract]
Defined benefit obligation, at present value
IAS 19.57 a Common practice
Plan assets, at fair value
IAS 19.57 a Common practice
Net surplus (deficit) in plan
IAS 19.57 a Common practice
Description of link between reimbursement right and related obligation
IAS 19.140 b Disclosure
Description of how entity determined maximum economic benefit available
IAS 19.141 c (iv) Disclosure
Entity's own financial instruments included in fair value of plan assets
IAS 19.143 Disclosure
Property occupied by entity included in fair value of plan assets
IAS 19.143 Disclosure
Other assets used by entity included in fair value of plan assets
IAS 19.143 Disclosure
Actuarial assumption of discount rates
IAS 19.144 Common practice
Actuarial assumption of expected rates of salary increases
IAS 19.144 Common practice
Actuarial assumption of medical cost trend rates
IAS 19.144 Common practice
Actuarial assumption of expected rates of pension increases
IAS 19.144 Common practice
Actuarial assumption of expected rates of inflation
IAS 19.144 Common practice
Actuarial assumption of mortality rates
IAS 19.144 Common practice
Actuarial assumption of retirement age
IAS 19.144 Common practice
Actuarial assumption of life expectancy after retirement
IAS 19.144 Common practice
Other material actuarial assumptions
IAS 19.144 Common practice
Description of asset-liability matching strategies used by plan or entity to manage risk
IAS 19.146 Disclosure
Description of funding arrangements and funding policy that affect future contributions
IAS 19.147 a Disclosure, IAS 19.148 a Disclosure
Estimate of contributions expected to be paid to plan for next annual reporting period
IAS 19.147 b Disclosure, IAS 19.148 d (iii) Disclosure
Disclosure of information about maturity profile of defined benefit obligation [text block]
IAS 19.147 c Disclosure
Weighted average duration of defined benefit obligation
IAS 19.147 c Disclosure
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations
IAS 19.148 b Disclosure
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan
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
IAS 19.148 c (ii) Disclosure
Description of fact that multi-employer or state plan is defined benefit plan
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
IAS 19.148 d (ii) Disclosure
Description of information about surplus or deficit of multi-employer or state plan
IAS 19.148 d (iv) Disclosure
Description of basis used to determine surplus or deficit of multi-employer or state plan
IAS 19.148 d (iv) Disclosure
Description of implications of surplus or deficit on multi-employer or state plan for entity
IAS 19.148 d (iv) Disclosure
Level of participation of entity compared with other participating entities
IAS 19.148 d (v) Disclosure
Description of contractual agreement or stated policy for charging net defined benefit cost
IAS 19.149 a Disclosure
Description of policy for determining contribution of defined benefit plans that share risks between entities under common
control [text block]
IAS 19.149 b Disclosure
Description of cross-reference to disclosures about plans that share risks between entities under common control in another
group entity's financial statements
IAS 19.150 Disclosure
Disclosure of net defined benefit liability (asset) [text block]
IAS 19.140 a Disclosure
Disclosure of net defined benefit liability (asset) [abstract]
Disclosure of net defined benefit liability (asset) [table]
IAS 19.140 a Disclosure
Defined benefit plans [axis]
IAS 19.138 Disclosure
Defined benefit plans [member]
IAS 19.138 Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
IAS 19.138 Disclosure
Multi-employer defined benefit plans [member]
IAS 19.34 b Disclosure, IAS 19.33 b Disclosure
State defined benefit plans [member]
IAS 19.45 Disclosure
Defined benefit plans that share risks between entities under common control [member]
IAS 19.149 Disclosure
Geographical areas [axis]
Effective 2021-01-01 IFRS 17.96 b Example, IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IAS 19.138 a Example
Geographical areas [member]
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, Effective 2021-01-01 IFRS 17.96 b Example, IAS 19.138 a Example
Characteristics of defined benefit plans [axis]
IAS 19.138 b Example
Characteristics of defined benefit plans [member]
IAS 19.138 b Example
Pension defined benefit plans [member]
IAS 19.138 b Common practice
Flat salary pension defined benefit plans [member]
IAS 19.138 b Example
Final salary pension defined benefit plans [member]
IAS 19.138 b Example
Post-employment medical defined benefit plans [member]
IAS 19.138 b Example
Regulatory environments [axis]
IAS 19.138 c Example
Regulatory environments [member]
IAS 19.138 c Example
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Reportable segments [member]
IFRS 8.23 Disclosure, IFRS 15.115 Disclosure, IAS 19.138 d Example, Effective 2021-01-01 IFRS 17.96 c Example
Funding arrangements of defined benefit plans [axis]
IAS 19.138 e Example
Funding arrangements of defined benefit plans [member]
IAS 19.138 e Example
Wholly unfunded defined benefit plans [member]
IAS 19.138 e Example
Wholly or partly funded defined benefit plans [member]
IAS 19.138 e Example
Net defined benefit liability (asset) [axis]
IAS 19.140 a Disclosure
Net defined benefit liability (asset) [member]
IAS 19.140 a Disclosure
Present value of defined benefit obligation [member]
IAS 19.140 a (ii) Disclosure
Plan assets [member]
IAS 19.140 a (i) Disclosure
Effect of asset ceiling [member]
IAS 19.140 a (iii) Disclosure
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset) at beginning of period
IAS 19.140 a Disclosure
Changes in net defined benefit liability (asset) [abstract]
Current service cost, net defined benefit liability (asset)
IAS 19.141 a Disclosure
Interest expense (income), net defined benefit liability (asset)
IAS 19.141 b Disclosure
Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract]
Return on plan assets excluding interest income or expense, net defined benefit liability (asset)
IAS 19.141 c (i) Disclosure
Actuarial losses (gains) arising from changes in demographic assumptions, net defined benefit liability (asset)
IAS 19.141 c (ii) Disclosure
Actuarial losses (gains) arising from changes in financial assumptions, net defined benefit liability (asset)
IAS 19.141 c (iii) Disclosure
Actuarial losses (gains) arising from experience adjustments, net defined benefit liability (asset)
IAS 19.141 c Common practice
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)
IAS 19.141 c (iv) Disclosure
Total loss (gain) on remeasurement, net defined benefit liability (asset)
IAS 19.141 c Disclosure
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
Past service cost, net defined benefit liability (asset)
IAS 19.141 d Disclosure
Losses (gains) arising from settlements, net defined benefit liability (asset)
IAS 19.141 d Disclosure
Net past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)
IAS 19.141 d Disclosure
Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)
IAS 19.141 e Disclosure
Contributions to plan, net defined benefit liability (asset) [abstract]
Contributions to plan by employer, net defined benefit liability (asset)
IAS 19.141 f Disclosure
Contributions to plan by plan participants, net defined benefit liability (asset)
IAS 19.141 f Disclosure
Total contributions to plan, net defined benefit liability (asset)
IAS 19.141 f Disclosure
Payments from plan, net defined benefit liability (asset)
IAS 19.141 g Disclosure
Payments in respect of settlements, net defined benefit liability (asset)
IAS 19.141 g Disclosure
Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)
IAS 19.141 h Disclosure
Increase (decrease) through other changes, net defined benefit liability (asset)
IAS 19.141 Common practice
Total increase (decrease) in net defined benefit liability (asset)
IAS 19.141 Disclosure
Net defined benefit liability (asset) at end of period
IAS 19.140 a Disclosure
Disclosure of reimbursement rights [text block]
IAS 19.140 b Disclosure
Disclosure of reimbursement rights [abstract]
Disclosure of reimbursement rights [table]
IAS 19.140 b Disclosure
Defined benefit plans [axis]
IAS 19.138 Disclosure
Defined benefit plans [member]
IAS 19.138 Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
IAS 19.138 Disclosure
Multi-employer defined benefit plans [member]
IAS 19.34 b Disclosure, IAS 19.33 b Disclosure
State defined benefit plans [member]
IAS 19.45 Disclosure
Defined benefit plans that share risks between entities under common control [member]
IAS 19.149 Disclosure
Geographical areas [axis]
Effective 2021-01-01 IFRS 17.96 b Example, IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IAS 19.138 a Example
Geographical areas [member]
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, Effective 2021-01-01 IFRS 17.96 b Example, IAS 19.138 a Example
Characteristics of defined benefit plans [axis]
IAS 19.138 b Example
Characteristics of defined benefit plans [member]
IAS 19.138 b Example
Pension defined benefit plans [member]
IAS 19.138 b Common practice
Flat salary pension defined benefit plans [member]
IAS 19.138 b Example
Final salary pension defined benefit plans [member]
IAS 19.138 b Example
Post-employment medical defined benefit plans [member]
IAS 19.138 b Example
Regulatory environments [axis]
IAS 19.138 c Example
Regulatory environments [member]
IAS 19.138 c Example
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Reportable segments [member]
IFRS 8.23 Disclosure, IFRS 15.115 Disclosure, IAS 19.138 d Example, Effective 2021-01-01 IFRS 17.96 c Example
Funding arrangements of defined benefit plans [axis]
IAS 19.138 e Example
Funding arrangements of defined benefit plans [member]
IAS 19.138 e Example
Wholly unfunded defined benefit plans [member]
IAS 19.138 e Example
Wholly or partly funded defined benefit plans [member]
IAS 19.138 e Example
Disclosure of reimbursement rights [line items]
Reimbursement rights, at fair value at beginning of period
IAS 19.140 b Disclosure
Changes in reimbursement rights [abstract]
Interest income, reimbursement rights
IAS 19.141 b Disclosure
Gain (loss) on remeasurement, reimbursement rights [abstract]
Return on reimbursement rights, excluding interest income or expense
IAS 19.141 c (i) Disclosure
Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense, reimbursement
rights
IAS 19.141 c (iv) Disclosure
Total gain (loss) on remeasurement, reimbursement rights
IAS 19.141 c Disclosure
Increase (decrease) through net exchange differences, reimbursement rights, at fair value
IAS 19.141 e Disclosure
Decrease through benefits paid, reimbursement rights, at fair value
IAS 19.141 g Disclosure
Payments in respect of settlements, reimbursement rights
IAS 19.141 g Disclosure
Increase (decrease) through business combinations and disposals, reimbursement rights
IAS 19.141 h Disclosure
Total increase (decrease) in reimbursement rights, at fair value
IAS 19.141 Disclosure
Reimbursement rights, at fair value at end of period
IAS 19.140 b Disclosure
Disclosure of fair value of plan assets [text block]
IAS 19.142 Disclosure
Disclosure of fair value of plan assets [abstract]
Disclosure of fair value of plan assets [table]
IAS 19.142 Disclosure
Defined benefit plans [axis]
IAS 19.138 Disclosure
Defined benefit plans [member]
IAS 19.138 Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
IAS 19.138 Disclosure
Multi-employer defined benefit plans [member]
IAS 19.34 b Disclosure, IAS 19.33 b Disclosure
State defined benefit plans [member]
IAS 19.45 Disclosure
Defined benefit plans that share risks between entities under common control [member]
IAS 19.149 Disclosure
Geographical areas [axis]
Effective 2021-01-01 IFRS 17.96 b Example, IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IAS 19.138 a Example
Geographical areas [member]
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, Effective 2021-01-01 IFRS 17.96 b Example, IAS 19.138 a Example
Characteristics of defined benefit plans [axis]
IAS 19.138 b Example
Characteristics of defined benefit plans [member]
IAS 19.138 b Example
Pension defined benefit plans [member]
IAS 19.138 b Common practice
Flat salary pension defined benefit plans [member]
IAS 19.138 b Example
Final salary pension defined benefit plans [member]
IAS 19.138 b Example
Post-employment medical defined benefit plans [member]
IAS 19.138 b Example
Regulatory environments [axis]
IAS 19.138 c Example
Regulatory environments [member]
IAS 19.138 c Example
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Reportable segments [member]
IFRS 8.23 Disclosure, IFRS 15.115 Disclosure, IAS 19.138 d Example, Effective 2021-01-01 IFRS 17.96 c Example
Funding arrangements of defined benefit plans [axis]
IAS 19.138 e Example
Funding arrangements of defined benefit plans [member]
IAS 19.138 e Example
Wholly unfunded defined benefit plans [member]
IAS 19.138 e Example
Wholly or partly funded defined benefit plans [member]
IAS 19.138 e Example
Levels of fair value hierarchy [axis]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
All levels of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Level 1 of fair value hierarchy [member]
IAS 19.142 Disclosure, IFRS 13.93 b Disclosure
Level 2 and 3 of fair value hierarchy [member]
IAS 19.142 Disclosure
Disclosure of fair value of plan assets [line items]
Cash and cash equivalents, amount contributed to fair value of plan assets
IAS 19.142 a Example
Equity instruments, amount contributed to fair value of plan assets
IAS 19.142 b Example
Debt instruments, amount contributed to fair value of plan assets
IAS 19.142 c Example
Real estate, amount contributed to fair value of plan assets
IAS 19.142 d Example
Derivatives, amount contributed to fair value of plan assets
IAS 19.142 e Example
Investment funds, amount contributed to fair value of plan assets
IAS 19.142 f Example
Asset-backed securities, amount contributed to fair value of plan assets
IAS 19.142 g Example
Structured debt, amount contributed to fair value of plan assets
IAS 19.142 h Example
Other assets, amount contributed to fair value of plan assets
IAS 19.142 Common practice
Disclosure of sensitivity analysis for actuarial assumptions [text block]
IAS 19.145 Disclosure
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Disclosure of sensitivity analysis for actuarial assumptions [table]
IAS 19.145 Disclosure
Defined benefit plans [axis]
IAS 19.138 Disclosure
Defined benefit plans [member]
IAS 19.138 Disclosure
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common
control [member]
IAS 19.138 Disclosure
Multi-employer defined benefit plans [member]
IAS 19.34 b Disclosure, IAS 19.33 b Disclosure
State defined benefit plans [member]
IAS 19.45 Disclosure
Defined benefit plans that share risks between entities under common control [member]
IAS 19.149 Disclosure
Geographical areas [axis]
Effective 2021-01-01 IFRS 17.96 b Example, IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IAS 19.138 a Example
Geographical areas [member]
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, Effective 2021-01-01 IFRS 17.96 b Example, IAS 19.138 a Example
Characteristics of defined benefit plans [axis]
IAS 19.138 b Example
Characteristics of defined benefit plans [member]
IAS 19.138 b Example
Pension defined benefit plans [member]
IAS 19.138 b Common practice
Flat salary pension defined benefit plans [member]
IAS 19.138 b Example
Final salary pension defined benefit plans [member]
IAS 19.138 b Example
Post-employment medical defined benefit plans [member]
IAS 19.138 b Example
Regulatory environments [axis]
IAS 19.138 c Example
Regulatory environments [member]
IAS 19.138 c Example
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Reportable segments [member]
IFRS 8.23 Disclosure, IFRS 15.115 Disclosure, IAS 19.138 d Example, Effective 2021-01-01 IFRS 17.96 c Example
Funding arrangements of defined benefit plans [axis]
IAS 19.138 e Example
Funding arrangements of defined benefit plans [member]
IAS 19.138 e Example
Wholly unfunded defined benefit plans [member]
IAS 19.138 e Example
Wholly or partly funded defined benefit plans [member]
IAS 19.138 e Example
Actuarial assumptions [axis]
IAS 19.145 Disclosure
Actuarial assumptions [member]
IAS 19.145 Disclosure
Actuarial assumption of discount rates [member]
IAS 19.145 Common practice
Actuarial assumption of expected rates of salary increases [member]
IAS 19.145 Common practice
Actuarial assumption of medical cost trend rates [member]
IAS 19.145 Common practice
Actuarial assumption of expected rates of pension increases [member]
IAS 19.145 Common practice
Actuarial assumption of expected rates of inflation [member]
IAS 19.145 Common practice
Actuarial assumption of mortality rates [member]
IAS 19.145 Common practice
Actuarial assumption of retirement age [member]
IAS 19.145 Common practice
Actuarial assumption of life expectancy after retirement [member]
IAS 19.145 Common practice
Other material actuarial assumptions [member]
IAS 19.145 Common practice
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption
IAS 19.145 a Disclosure
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption
IAS 19.145 a Disclosure
Percentage of reasonably possible decrease in actuarial assumption
IAS 19.145 a Disclosure
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption
IAS 19.145 a Disclosure
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
IAS 19.145 b Disclosure
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions
IAS 19.145 b Disclosure
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
IAS 19.145 c Disclosure
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
IAS 19.145 c Disclosure
Disclosure of additional information about defined benefit plans [text block]
IAS 19.137 Disclosure
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks
[text block]
IAS 19.137 Example
Termination benefits expense
IAS 19.171 Common practice
Disclosure of income tax [text block]
IAS 12 - Disclosure Disclosure
Major components of tax expense (income) [abstract]
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
Current tax expense (income)
IAS 12.80 a Example
Adjustments for current tax of prior periods
IAS 12.80 b Example
Total current tax expense (income) and adjustments for current tax of prior periods
IAS 12.80 Common practice
Deferred tax expense (income) relating to origination and reversal of temporary differences
IAS 12.80 c Example
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
IAS 12.80 d Example
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce
current tax expense
IAS 12.80 e Example
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce
deferred tax expense
IAS 12.80 f Example
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset
IAS 12.80 g Example
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
IAS 12.80 h Example
Adjustments for deferred tax of prior periods
IAS 12.80 Common practice
Other components of deferred tax expense (income)
IAS 12.80 Common practice
Total tax expense (income)
IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.79 Disclosure, IAS 26.35 b (viii) Disclosure, IAS 1.82 d Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Current tax relating to items credited (charged) directly to equity
IAS 12.81 a Disclosure
Deferred tax relating to items credited (charged) directly to equity
IAS 12.81 a Disclosure
Aggregate current and deferred tax relating to items credited (charged) directly to equity
IAS 12.81 a Disclosure
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to exchange differences on translation included in other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
Income tax relating to available-for-sale financial assets included in other comprehensive income
Expiry date 2021-01-01 IAS 1.90 Disclosure, Expiry date 2021-01-01 IAS 12.81 ab Disclosure
Income tax relating to cash flow hedges included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to changes in revaluation surplus included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to investments in equity instruments included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included
in other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
Income tax relating to hedges of investments in equity instruments included in other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
Income tax relating to change in value of time value of options included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income
IAS 1.90 Disclosure, IAS 12.81 ab Disclosure
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive
income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
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
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 12.81 ab Disclosure, Effective 2021-01-01 IAS 1.90 Disclosure
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
Effective 2021-01-01 IAS 1.90 Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 12.81 ab Disclosure
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.90 Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 12.81 ab Disclosure
Aggregated income tax relating to components of other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
IAS 1.90 Disclosure
Tax expense (income) of discontinued operation [abstract]
Tax expense (income) relating to gain (loss) on discontinuance
IFRS 5.33 b (iv) Disclosure, IAS 12.81 h (i) Disclosure
Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations
IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure
Explanation of changes in applicable tax rates to previous accounting period
IAS 12.81 d Disclosure
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
IAS 12.81 e Disclosure
Deductible temporary differences for which no deferred tax asset is recognised
IAS 12.81 e Disclosure
Unused tax losses for which no deferred tax asset recognised
IAS 12.81 e Disclosure
Unused tax credits for which no deferred tax asset recognised
IAS 12.81 e Disclosure
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements
for which deferred tax liabilities have not been recognised
IAS 12.81 f Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
IAS 12.81 g Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
IAS 12.81 g Disclosure
Temporary difference, unused tax losses and unused tax credits [axis]
IAS 12.81 g Disclosure
Temporary difference, unused tax losses and unused tax credits [member]
IAS 12.81 g Disclosure
Temporary differences [member]
IAS 12.81 g Disclosure
Allowance for credit losses [member]
IAS 12.81 g Common practice
Unrealised foreign exchange gains (losses) [member]
IAS 12.81 g Common practice
Other temporary differences [member]
IAS 12.81 g Common practice
Unused tax losses [member]
IAS 12.81 g Disclosure
Unused tax credits [member]
IAS 12.81 g Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets and liabilities [abstract]
Deferred tax assets
IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure
Deferred tax liabilities
IAS 1.54 o Disclosure, IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure
Net deferred tax liability (asset)
IAS 12.81 g (i) Disclosure
Net deferred tax assets and liabilities [abstract]
Net deferred tax assets
IAS 12.81 g (i) Common practice
Net deferred tax liabilities
IAS 12.81 g (i) Common practice
Deferred tax expense (income) [abstract]
Deferred tax expense (income)
IAS 12.81 g (ii) Disclosure
Deferred tax expense (income) recognised in profit or loss
IAS 12.81 g (ii) Disclosure
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset) at beginning of period
IAS 12.81 g (i) Disclosure
Changes in deferred tax liability (asset) [abstract]
Deferred tax expense (income) recognised in profit or loss
IAS 12.81 g (ii) Disclosure
Deferred tax relating to items credited (charged) directly to equity
IAS 12.81 a Disclosure
Income tax relating to components of other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
Increase (decrease) through business combinations, deferred tax liability (asset)
IAS 12.81 Common practice
Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)
IAS 12.81 Common practice
Increase (decrease) through net exchange differences, deferred tax liability (asset)
IAS 12.81 Common practice
Total increase (decrease) in deferred tax liability (asset)
IAS 12.81 Common practice
Deferred tax liability (asset) at end of period
IAS 12.81 g (i) Disclosure
Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised
as liability
IAS 12.81 i Disclosure
Increase (decrease) in amount recognised for pre-acquisition deferred tax asset
IAS 12.81 j Disclosure
Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination
after acquisition date
IAS 12.81 k Disclosure
Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits
in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which
deferred tax asset relates
IAS 12.82 Disclosure
Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary
differences and entity has suffered loss in jurisdiction to which deferred tax asset relates
IAS 12.82 Disclosure
Description of nature of potential income tax consequences that would result from payment of dividend
IAS 12.82A Disclosure
Description of amounts of potential income tax consequences practicably determinable
IAS 12.82A Disclosure
Description of whether there are potential income tax consequences not practicably determinable
IAS 12.82A Disclosure
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Accounting profit
IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure
Tax expense (income) at applicable tax rate
IAS 12.81 c (i) Disclosure
Tax effect of revenues exempt from taxation
IAS 12.81 c (i) Disclosure
Tax effect of expense not deductible in determining taxable profit (tax loss)
IAS 12.81 c (i) Disclosure
Tax effect of impairment of goodwill
IAS 12.81 c (i) Common practice
Tax effect of tax losses
IAS 12.81 c (i) Disclosure
Tax effect of foreign tax rates
IAS 12.81 c (i) Disclosure
Tax effect from change in tax rate
IAS 12.81 c (i) Disclosure
Other tax effects for reconciliation between accounting profit and tax expense (income)
IAS 12.81 c (i) Disclosure
Total tax expense (income)
IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.79 Disclosure, IAS 26.35 b (viii) Disclosure, IAS 1.82 d Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Accounting profit
IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure
Applicable tax rate
IAS 12.81 c (ii) Disclosure
Tax rate effect of revenues exempt from taxation
IAS 12.81 c (ii) Disclosure
Tax rate effect of expense not deductible in determining taxable profit (tax loss)
IAS 12.81 c (ii) Disclosure
Tax rate effect of impairment of goodwill
IAS 12.81 c (ii) Common practice
Tax rate effect of tax losses
IAS 12.81 c (ii) Disclosure
Tax rate effect of foreign tax rates
IAS 12.81 c (ii) Disclosure
Tax rate effect from change in tax rate
IAS 12.81 c (ii) Disclosure
Tax rate effect of adjustments for current tax of prior periods
IAS 12.81 c (ii) Common practice
Other tax rate effects for reconciliation between accounting profit and tax expense (income)
IAS 12.81 c (ii) Disclosure
Total average effective tax rate
IAS 12.81 c (ii) Disclosure
Disclosure of borrowing costs [text block]
IAS 23 - Disclosure Disclosure
Borrowing costs [abstract]
Borrowing costs capitalised
IAS 23.26 a Disclosure
Borrowing costs recognised as expense
IAS 1.112 c Common practice
Total borrowing costs incurred
IAS 1.112 c Common practice
Interest costs [abstract]
Interest costs capitalised
IAS 1.112 c Common practice
Interest expense
IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure
Total interest costs incurred
IAS 1.112 c Common practice
Capitalisation rate of borrowing costs eligible for capitalisation
IAS 23.26 b Disclosure
Disclosure of insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4 - Disclosure Disclosure, Effective 2021-01-01 IFRS 17 - Disclosure Disclosure
Disclosure of amounts arising from insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4.36 Disclosure
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]
IAS 1.117 b Common practice, Expiry date 2021-01-01 IFRS 4.37 a Disclosure
Assets arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Disclosure
Assets under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IAS 1.55 Example, Expiry date 2021-01-01 IFRS 4.IG20 b Example, Expiry date 2021-01-01 IFRS 4.37 b Example
Deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.IG23 a Example, Expiry date 2021-01-01 IFRS 4.IG39 a Example, Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.37 e Disclosure
Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers
Expiry date 2021-01-01 IFRS 4.IG23 b Example, Expiry date 2021-01-01 IFRS 4.37 b Example
Assets under reinsurance ceded
Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.IG20 c Example, Expiry date 2021-01-01 IAS 1.55 Example
Liabilities under insurance contracts and reinsurance contracts issued [abstract]
Unearned premiums
Expiry date 2021-01-01 IFRS 4.IG22 a Example, Expiry date 2021-01-01 IFRS 4.37 b Example
Claims reported by policyholders
Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.IG22 b Example
Claims incurred but not reported
Expiry date 2021-01-01 IFRS 4.IG22 c Example, Expiry date 2021-01-01 IFRS 4.37 b Example
Provisions arising from liability adequacy tests
Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.IG22 d Example
Provisions for future non-participating benefits
Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.IG22 e Example
Liabilities or components of equity relating to discretionary participation features
Expiry date 2021-01-01 IFRS 4.IG22 f Example, Expiry date 2021-01-01 IFRS 4.37 b Example
Receivables and payables related to insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.IG22 g Example
Non-insurance assets acquired by exercising rights to recoveries
Expiry date 2021-01-01 IFRS 4.IG22 h Example, Expiry date 2021-01-01 IFRS 4.37 b Example
Other liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.IG22 Example, Expiry date 2021-01-01 IFRS 4.37 b Example
Total liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.37 e Disclosure, Expiry date 2021-01-01 IAS 1.55 Example, Expiry date 2021-01-01 IFRS 4.37 b Disclosure, Expiry date 2021-01-01 IFRS 4.IG37 a Example, Expiry date 2021-01-01 IFRS 4.IG20 a Example
Income arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Disclosure
Expense arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Disclosure
Revenue from insurance contracts issued, without reduction for reinsurance held
Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.IG24 a Example, Expiry date 2021-01-01 IAS 1.85 Example
Income from contracts with reinsurers
Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IAS 1.85 Example, Expiry date 2021-01-01 IFRS 4.IG24 b Example
Expense for policyholder claims and benefits, without reduction for reinsurance held
Expiry date 2021-01-01 IAS 1.85 Example, Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.IG24 c Example
Expenses arising from reinsurance held
Expiry date 2021-01-01 IFRS 4.IG24 d Example, Expiry date 2021-01-01 IAS 1.85 Example, Expiry date 2021-01-01 IFRS 4.37 b Example
Cash flows from (used in) insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Disclosure
Gains (losses) recognised in profit or loss on buying reinsurance
Expiry date 2021-01-01 IFRS 4.37 b (i) Disclosure
Amortisation of losses (gains) arising on buying reinsurance
Expiry date 2021-01-01 IFRS 4.37 b (ii) Disclosure
Remaining unamortised gains (losses) arising on buying reinsurance at beginning of period
Expiry date 2021-01-01 IFRS 4.37 b (ii) Disclosure
Remaining unamortised gains (losses) arising on buying reinsurance at end of period
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
Expiry date 2021-01-01 IFRS 4.37 c Disclosure
Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities
Expiry date 2021-01-01 IFRS 4.37 d Disclosure
Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
Liabilities under insurance contracts and reinsurance contracts issued at beginning of period
Expiry date 2021-01-01 IFRS 4.37 e Disclosure, Expiry date 2021-01-01 IAS 1.55 Example, Expiry date 2021-01-01 IFRS 4.37 b Disclosure, Expiry date 2021-01-01 IFRS 4.IG37 a Example, Expiry date 2021-01-01 IFRS 4.IG20 a Example
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
Expiry date 2021-01-01 IFRS 4.37 e Example, Expiry date 2021-01-01 IFRS 4.IG37 b Example
Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Cash paid, liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.37 e Example, Expiry date 2021-01-01 IFRS 4.IG37 c Example
Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.IG37 d Example, Expiry date 2021-01-01 IFRS 4.37 e Example
Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.IG37 e Example, Expiry date 2021-01-01 IFRS 4.37 e Example
Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.37 e Example, Expiry date 2021-01-01 IFRS 4.IG37 f Example
Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance
contracts issued
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.IG37 Example, Expiry date 2021-01-01 IFRS 4.37 e Example
Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued
Expiry date 2021-01-01 IFRS 4.IG37 Example, Expiry date 2021-01-01 IFRS 4.37 e Example
Liabilities under insurance contracts and reinsurance contracts issued at end of period
Expiry date 2021-01-01 IFRS 4.37 e Disclosure, Expiry date 2021-01-01 IAS 1.55 Example, Expiry date 2021-01-01 IFRS 4.37 b Disclosure, Expiry date 2021-01-01 IFRS 4.IG37 a Example, Expiry date 2021-01-01 IFRS 4.IG20 a Example
Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
Deferred acquisition costs arising from insurance contracts at beginning of period
Expiry date 2021-01-01 IFRS 4.IG23 a Example, Expiry date 2021-01-01 IFRS 4.IG39 a Example, Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.37 e Disclosure
Changes in deferred acquisition costs arising from insurance contracts [abstract]
Amounts incurred, deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.IG39 b Example, Expiry date 2021-01-01 IFRS 4.37 e Example
Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Amortisation, deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 e Example, Expiry date 2021-01-01 IFRS 4.IG39 c Example
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.IG39 d Example, Expiry date 2021-01-01 IFRS 4.37 e Example
Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 e Example, Expiry date 2021-01-01 IFRS 4.IG39 e Example
Total increase (decrease) in deferred acquisition costs arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.IG39 Example, Expiry date 2021-01-01 IFRS 4.37 e Example
Deferred acquisition costs arising from insurance contracts at end of period
Expiry date 2021-01-01 IFRS 4.IG23 a Example, Expiry date 2021-01-01 IFRS 4.IG39 a Example, Expiry date 2021-01-01 IFRS 4.37 b Example, Expiry date 2021-01-01 IFRS 4.37 e Disclosure
Reconciliation of changes in reinsurance assets [abstract]
Reinsurance assets at beginning of period
Expiry date 2021-01-01 IFRS 4.37 e Disclosure
Changes in reinsurance assets [abstract]
Additions other than through business combinations, reinsurance assets
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Acquisitions through business combinations, reinsurance assets
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Increase (decrease) through net exchange differences, reinsurance assets
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Increase (decrease) through adjustments arising from passage of time, reinsurance assets
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Increase (decrease) through other changes, reinsurance assets
Expiry date 2021-01-01 IFRS 4.37 e Common practice
Total increase (decrease) in reinsurance assets
Expiry date 2021-01-01 IFRS 4.37 e Example, Expiry date 2021-01-01 IFRS 4.IG37 Example
Reinsurance assets at end of period
Expiry date 2021-01-01 IFRS 4.37 e Disclosure
Disclosure of nature and extent of risks arising from insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4.38 Disclosure
Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to
manage those risks
Expiry date 2021-01-01 IFRS 4.39 a Disclosure
Disclosure of insurance risk [text block]
Expiry date 2021-01-01 IFRS 4.39 c Disclosure
Disclosure of sensitivity to insurance risk [text block]
Expiry date 2021-01-01 IFRS 4.39 c (i) Disclosure
Sensitivity analysis to insurance risk
Expiry date 2021-01-01 IFRS 4.39A a Disclosure
Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have
material effect
Expiry date 2021-01-01 IFRS 4.39A b Disclosure
Description of concentrations of insurance risk
Expiry date 2021-01-01 IFRS 4.39 c (ii) Disclosure
Disclosure of actual claims compared with previous estimates [text block]
Expiry date 2021-01-01 IFRS 4.39 c (iii) Disclosure, Effective 2021-01-01 IFRS 17.130 Disclosure
Disclosure of credit risk of insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4.39 d Disclosure
Disclosure of liquidity risk of insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4.39 d Disclosure
Disclosure of market risk of insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4.39 d Disclosure
Information about exposures to market risk arising from embedded derivatives contained in host insurance contract
Expiry date 2021-01-01 IFRS 4.39 e Disclosure
Disclosure of types of insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Disclosure of types of insurance contracts [abstract]
Disclosure of types of insurance contracts [table]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Types of insurance contracts [axis]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Types of insurance contracts [member]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Life insurance contracts [member]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Non-life insurance contracts [member]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Disclosure of types of insurance contracts [line items]
Income arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Disclosure
Expense arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Disclosure
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Amounts arising from insurance contracts [axis]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Net amount arising from insurance contracts [member]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Gross amount arising from insurance contracts [member]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Reinsurer's share of amount arising from insurance contracts [member]
Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Income arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Disclosure
Expense arising from insurance contracts
Expiry date 2021-01-01 IFRS 4.37 b Disclosure
Presentation of overlay approach [abstract]
Amount reclassified from profit or loss to other comprehensive income applying overlay approach
Effective on first application of IFRS 9 IFRS 4.35D a Disclosure
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
Effective on first application of IFRS 9 IFRS 4.35D b Disclosure
Reclassification adjustments on application of overlay approach, net of tax
Effective on first application of IFRS 9 IFRS 4.35D b Disclosure
Other comprehensive income, net of tax, application of overlay approach
Effective on first application of IFRS 9 IFRS 4.35D b Disclosure
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
Effective on first application of IFRS 9 IFRS 4.35D b Disclosure
Reclassification adjustments on application of overlay approach, before tax
Effective on first application of IFRS 9 IFRS 4.35D b Disclosure
Other comprehensive income, before tax, application of overlay approach
Effective on first application of IFRS 9 IFRS 4.35D b Disclosure
Income tax relating to application of overlay approach in other comprehensive income
Effective on first application of IFRS 9 IFRS 4.35D b Disclosure
Reserve of overlay approach
Effective on first application of IFRS 9 IFRS 4.35D b Common practice
Reserve of overlay approach [member]
Effective on first application of IFRS 9 IFRS 4.35D b Common practice
Disclosures about overlay approach [abstract]
Statement that insurer is applying overlay approach
Effective on first application of IFRS 9 IFRS 4.39L a Disclosure
Description of basis for designating financial assets for overlay approach
Effective on first application of IFRS 9 IFRS 4.39L c Disclosure
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
Effective on first application of IFRS 9 IFRS 4.39L c Disclosure
Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach
Effective on first application of IFRS 9 IFRS 4.39L d Disclosure
Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
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
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
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
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
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
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]
Effective on first application of IFRS 9 IFRS 4.39L b Disclosure
Disclosure of financial assets to which overlay approach is applied [abstract]
Disclosure of financial assets to which overlay approach is applied [table]
Effective on first application of IFRS 9 IFRS 4.39L b Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Disclosure of financial assets to which overlay approach is applied [line items]
Financial assets to which overlay approach is applied
Effective on first application of IFRS 9 IFRS 4.39L b Disclosure
Disclosure of effect of overlay approach reclassification on profit or loss [text block]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Disclosure of effect of overlay approach reclassification on profit or loss [abstract]
Disclosure of effect of overlay approach reclassification on profit or loss [table]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Effect of overlay approach reclassification [axis]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
In accordance with IFRS 9 [member]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Effect of overlay approach reclassification [member]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Disclosure of effect of overlay approach reclassification on profit or loss [line items]
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Disclosure of information about overlay approach for associates [text block]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Disclosure of information about overlay approach for associates [abstract]
Disclosure of information about overlay approach for associates [table]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Associates [axis]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Entity's total for associates [member]
IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Associates [member]
Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial associates [member]
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of information about overlay approach for associates [line items]
Statement that insurer is applying overlay approach
Effective on first application of IFRS 9 IFRS 4.39L a Disclosure
Description of basis for designating financial assets for overlay approach
Effective on first application of IFRS 9 IFRS 4.39L c Disclosure
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
Effective on first application of IFRS 9 IFRS 4.39L c Disclosure
Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach
Effective on first application of IFRS 9 IFRS 4.39L d Disclosure
Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
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
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
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
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
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
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
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
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
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated
financial assets
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
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
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Disclosure of financial assets to which overlay approach is applied for associates [text block]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
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]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Associates [axis]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Entity's total for associates [member]
IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Associates [member]
Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial associates [member]
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Disclosure of financial assets to which overlay approach is applied for associates [line items]
Financial assets to which overlay approach is applied
Effective on first application of IFRS 9 IFRS 4.39L b Disclosure
Share of financial assets to which overlay approach is applied
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
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]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Associates [axis]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Entity's total for associates [member]
IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Associates [member]
Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial associates [member]
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Effect of overlay approach reclassification [axis]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
In accordance with IFRS 9 [member]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Effect of overlay approach reclassification [member]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items]
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Share of profit (loss) of associates and joint ventures accounted for using equity method
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IAS 1.91 b Disclosure
Disclosure of information about overlay approach for joint ventures [text block]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Disclosure of information about overlay approach for joint ventures [abstract]
Disclosure of information about overlay approach for joint ventures [table]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [axis]
Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Entity's total for joint ventures [member]
IAS 27.17 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [member]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial joint ventures [member]
IFRS 12.21 c (i) Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of information about overlay approach for joint ventures [line items]
Statement that insurer is applying overlay approach
Effective on first application of IFRS 9 IFRS 4.39L a Disclosure
Description of basis for designating financial assets for overlay approach
Effective on first application of IFRS 9 IFRS 4.39L c Disclosure
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
Effective on first application of IFRS 9 IFRS 4.39L c Disclosure
Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach
Effective on first application of IFRS 9 IFRS 4.39L d Disclosure
Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied
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
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
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
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
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
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
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
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
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated
financial assets
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
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
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Disclosure of financial assets to which overlay approach is applied for joint ventures [text block]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
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]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [axis]
Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Entity's total for joint ventures [member]
IAS 27.17 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [member]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial joint ventures [member]
IFRS 12.21 c (i) Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Disclosure of financial assets to which overlay approach is applied for joint ventures [line items]
Financial assets to which overlay approach is applied
Effective on first application of IFRS 9 IFRS 4.39L b Disclosure
Share of financial assets to which overlay approach is applied
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
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]
Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [axis]
Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Entity's total for joint ventures [member]
IAS 27.17 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [member]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial joint ventures [member]
IFRS 12.21 c (i) Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Effect of overlay approach reclassification [axis]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
In accordance with IFRS 9 [member]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Effect of overlay approach reclassification [member]
Effective on first application of IFRS 9 IFRS 4.39L e Disclosure
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Share of profit (loss) of associates and joint ventures accounted for using equity method
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IAS 1.91 b Disclosure
Disclosures about temporary exemption from IFRS 9 [abstract]
Statement that insurer is applying temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39C Disclosure
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39C Disclosure
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope
of IFRS 4
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative
investment contracts
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment
contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative
investment contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Debt instruments issued that are included in insurer's regulatory capital
Expiry date 2021-01-01 IFRS 4.20E c Example
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
Expiry date 2021-01-01 IFRS 4.39C b Disclosure
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
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
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
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
Expiry date 2021-01-01 IFRS 4.39C c (iii) Disclosure
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39D a Disclosure
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from
IFRS 9
Expiry date 2021-01-01 IFRS 4.39D b Disclosure
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39D c Disclosure
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
Expiry date 2021-01-01 IFRS 4.39D c Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39E a Disclosure
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39E a Disclosure
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39E b Disclosure
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39E b Disclosure
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39G Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
Expiry date 2021-01-01 IFRS 4.39G b Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
Expiry date 2021-01-01 IFRS 4.39G b Disclosure
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided
in consolidated financial statements
Expiry date 2021-01-01 IFRS 4.39H Disclosure
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
Expiry date 2021-01-01 IFRS 4.39I Disclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]
Expiry date 2021-01-01 IFRS 4.39G a Disclosure
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]
Expiry date 2021-01-01 IFRS 4.39G a Disclosure
External credit grades [axis]
IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Entity's total for external credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
External credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Internal credit grades [axis]
IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Entity's total for internal credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example
Internal credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Disclosure of information about temporary exemption from IFRS 9 for associates [text block]
Expiry date 2021-01-01 IFRS 4.39J Disclosure
Disclosure of information about temporary exemption from IFRS 9 for associates [abstract]
Disclosure of information about temporary exemption from IFRS 9 for associates [table]
Expiry date 2021-01-01 IFRS 4.39J Disclosure
Associates [axis]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Entity's total for associates [member]
IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Associates [member]
Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial associates [member]
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of information about temporary exemption from IFRS 9 for associates [line items]
Statement that insurer is applying temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39C Disclosure
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39C Disclosure
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope
of IFRS 4
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative
investment contracts
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment
contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative
investment contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Debt instruments issued that are included in insurer's regulatory capital
Expiry date 2021-01-01 IFRS 4.20E c Example
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
Expiry date 2021-01-01 IFRS 4.39C b Disclosure
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
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
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
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
Expiry date 2021-01-01 IFRS 4.39C c (iii) Disclosure
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39D a Disclosure
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from
IFRS 9
Expiry date 2021-01-01 IFRS 4.39D b Disclosure
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39D c Disclosure
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
Expiry date 2021-01-01 IFRS 4.39D c Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39E a Disclosure
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39E a Disclosure
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39E b Disclosure
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39E b Disclosure
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39G Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
Expiry date 2021-01-01 IFRS 4.39G b Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
Expiry date 2021-01-01 IFRS 4.39G b Disclosure
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided
in consolidated financial statements
Expiry date 2021-01-01 IFRS 4.39H Disclosure
Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS
4 and non-derivative investment contracts
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment
contracts
Expiry date 2021-01-01 IFRS 4.39J b Example
Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative
investment contracts
Expiry date 2021-01-01 IFRS 4.39J b Example
Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment
contracts
Expiry date 2021-01-01 IFRS 4.39J b Example
Share of debt instruments issued that are included in insurer's regulatory capital
Expiry date 2021-01-01 IFRS 4.39J b Example
Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying
IAS 39
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]
Expiry date 2021-01-01 IFRS 4.39J Disclosure
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]
Expiry date 2021-01-01 IFRS 4.39J Disclosure
Associates [axis]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Entity's total for associates [member]
IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IAS 27.17 b Disclosure
Associates [member]
Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IAS 24.19 d Disclosure, IFRS 12.B4 d Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial associates [member]
Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 12.21 c (ii) Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
External credit grades [axis]
IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Entity's total for external credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
External credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Internal credit grades [axis]
IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Entity's total for internal credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example
Internal credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]
Expiry date 2021-01-01 IFRS 4.39J Disclosure
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]
Expiry date 2021-01-01 IFRS 4.39J Disclosure
Joint ventures [axis]
Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Entity's total for joint ventures [member]
IAS 27.17 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [member]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial joint ventures [member]
IFRS 12.21 c (i) Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]
Statement that insurer is applying temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39C Disclosure
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39C Disclosure
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope
of IFRS 4
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative
investment contracts
Expiry date 2021-01-01 IFRS 4.39C a Disclosure
Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment
contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative
investment contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Expiry date 2021-01-01 IFRS 4.20E c Example
Debt instruments issued that are included in insurer's regulatory capital
Expiry date 2021-01-01 IFRS 4.20E c Example
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
Expiry date 2021-01-01 IFRS 4.39C b Disclosure
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
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
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
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
Expiry date 2021-01-01 IFRS 4.39C c (iii) Disclosure
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39D a Disclosure
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from
IFRS 9
Expiry date 2021-01-01 IFRS 4.39D b Disclosure
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Expiry date 2021-01-01 IFRS 4.39D c Disclosure
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
Expiry date 2021-01-01 IFRS 4.39D c Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39E a Disclosure
Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39E a Disclosure
Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39E b Disclosure
Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39E b Disclosure
Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39G Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
Expiry date 2021-01-01 IFRS 4.39G b Disclosure
Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39
Expiry date 2021-01-01 IFRS 4.39G b Disclosure
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided
in consolidated financial statements
Expiry date 2021-01-01 IFRS 4.39H Disclosure
Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS
4 and non-derivative investment contracts
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment
contracts
Expiry date 2021-01-01 IFRS 4.39J b Example
Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative
investment contracts
Expiry date 2021-01-01 IFRS 4.39J b Example
Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment
contracts
Expiry date 2021-01-01 IFRS 4.39J b Example
Share of debt instruments issued that are included in insurer's regulatory capital
Expiry date 2021-01-01 IFRS 4.39J b Example
Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying
IAS 39
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text
block]
Expiry date 2021-01-01 IFRS 4.39J Disclosure
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]
Expiry date 2021-01-01 IFRS 4.39J Disclosure
Joint ventures [axis]
Expiry date 2021-01-01 IFRS 4.39J Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
Entity's total for joint ventures [member]
IAS 27.17 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J Disclosure, IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M Disclosure
Joint ventures [member]
IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, Expiry date 2021-01-01 IFRS 4.39J a Disclosure, IFRS 12.B4 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39M a Disclosure
Aggregated individually immaterial joint ventures [member]
IFRS 12.21 c (i) Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, Expiry date 2021-01-01 IFRS 4.39J b Disclosure
External credit grades [axis]
IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example
Entity's total for external credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
External credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG24 a Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Internal credit grades [axis]
IFRS 7.IG20C Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 7.36 c Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Entity's total for internal credit grades [member]
IFRS 7.IG20C Example, Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example
Internal credit grades [member]
Expiry date 2021-01-01 IFRS 7.IG25 b Example, IFRS 7.35M Example, Expiry date 2021-01-01 IFRS 4.39G a Disclosure, Expiry date 2021-01-01 IFRS 7.36 c Example, IFRS 7.IG20C Example
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line
items]
Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Expiry date 2021-01-01 IFRS 4.39G a Disclosure
Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39
Expiry date 2021-01-01 IFRS 4.39J b Disclosure
Disclosure of insurance contracts [text block]
Expiry date 2021-01-01 IFRS 4 - Disclosure Disclosure, Effective 2021-01-01 IFRS 17 - Disclosure Disclosure
Insurance service result [abstract]
Insurance revenue
Effective 2021-01-01 IAS 1.82 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure
Insurance service expenses from insurance contracts issued
Effective 2021-01-01 IAS 1.82 ab Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure
Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]
Income from amounts recovered from reinsurer
Effective 2021-01-01 IFRS 17.86 Disclosure
Expenses from allocation of premiums paid to reinsurer
Effective 2021-01-01 IFRS 17.86 Disclosure
Net income (expenses) from reinsurance contracts held, other than finance income (expenses)
Effective 2021-01-01 IFRS 17.86 Disclosure, Effective 2021-01-01 IAS 1.82 ac Disclosure
Total insurance service result
Effective 2021-01-01 IFRS 17.80 a Disclosure
Additional information about insurance contracts [text block]
Effective 2021-01-01 IFRS 17.94 Disclosure
Description of criteria satisfied when using premium allocation approach
Effective 2021-01-01 IFRS 17.97 a Disclosure
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation
approach
Effective 2021-01-01 IFRS 17.97 b Disclosure
Description of method to recognise insurance acquisition cash flows when using premium allocation approach
Effective 2021-01-01 IFRS 17.97 c Disclosure
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]
Effective 2021-01-01 IFRS 17.100 Disclosure
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]
Effective 2021-01-01 IFRS 17.100 Disclosure
Disaggregation of insurance contracts [axis]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disaggregation of insurance contracts [member]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure
Insurance contracts issued [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Reinsurance contracts held [member]
Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Insurance contracts by remaining coverage and incurred claims [axis]
Effective 2021-01-01 IFRS 17.100 Disclosure
Insurance contracts by remaining coverage and incurred claims [member]
Effective 2021-01-01 IFRS 17.100 Disclosure
Net liabilities or assets for remaining coverage excluding loss component [member]
Effective 2021-01-01 IFRS 17.100 a Disclosure
Loss component [member]
Effective 2021-01-01 IFRS 17.100 b Disclosure
Liabilities for incurred claims [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure
Insurance contracts by components [axis]
Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure
Insurance contracts by components [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Estimates of present value of future cash flows [member]
Effective 2021-01-01 IFRS 17.101 a Disclosure, Effective 2021-01-01 IFRS 17.100 c (i) Disclosure
Estimates of present value of future cash outflows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of insurance acquisition cash flows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of future cash inflows [member]
Effective 2021-01-01 IFRS 17.107 b Disclosure
Risk adjustment for non-financial risk [member]
Effective 2021-01-01 IFRS 17.101 b Disclosure, Effective 2021-01-01 IFRS 17.107 c Disclosure, Effective 2021-01-01 IFRS 17.100 c (ii) Disclosure
Contractual service margin [member]
Effective 2021-01-01 IFRS 17.101 c Disclosure, Effective 2021-01-01 IFRS 17.107 d Disclosure
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
Effective 2021-01-01 IFRS 17.114 a Disclosure
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
Effective 2021-01-01 IFRS 17.114 b Disclosure
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]
Effective 2021-01-01 IFRS 17.114 c Disclosure
Insurance contracts [axis]
Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Insurance contracts [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]
Insurance contracts liability (asset) at beginning of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Insurance contracts that are assets at beginning of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Insurance contracts that are liabilities at beginning of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
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)
Effective 2021-01-01 IFRS 17.114 a Disclosure
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)
Effective 2021-01-01 IFRS 17.114 b Disclosure
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)
Effective 2021-01-01 IFRS 17.114 c Disclosure
Total increase (decrease) through insurance revenue, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.103 a Disclosure
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)
Effective 2021-01-01 IFRS 17.103 b (i) Disclosure
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.103 b (ii) Disclosure
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 c Disclosure, Effective 2021-01-01 IFRS 17.103 b (iii) Disclosure
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 a Disclosure, Effective 2021-01-01 IFRS 17.103 b (iv) Disclosure
Total increase (decrease) through insurance service expenses, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.103 b Disclosure
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance
contracts liability (asset)
Effective 2021-01-01 IFRS 17.103 c Disclosure
Total increase (decrease) through insurance service result, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 Disclosure, Effective 2021-01-01 IFRS 17.103 Disclosure
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 a (i) Disclosure
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 a (i) Disclosure
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
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)
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)
Effective 2021-01-01 IFRS 17.105 a (iii) Disclosure
Total increase (decrease) through cash flows, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 a Disclosure
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance
contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 b Disclosure
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 c Disclosure
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 d Disclosure
Total increase (decrease) in insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.99 Common practice
Insurance contracts liability (asset) at end of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Insurance contracts that are assets at end of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Insurance contracts that are liabilities at end of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Disclosure of reconciliation of changes in insurance contracts by components [text block]
Effective 2021-01-01 IFRS 17.101 Disclosure
Disclosure of reconciliation of changes in insurance contracts by components [abstract]
Disclosure of reconciliation of changes in insurance contracts by components [table]
Effective 2021-01-01 IFRS 17.101 Disclosure
Disaggregation of insurance contracts [axis]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disaggregation of insurance contracts [member]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure
Insurance contracts issued [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Reinsurance contracts held [member]
Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Insurance contracts by components [axis]
Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure
Insurance contracts by components [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Estimates of present value of future cash flows [member]
Effective 2021-01-01 IFRS 17.101 a Disclosure, Effective 2021-01-01 IFRS 17.100 c (i) Disclosure
Estimates of present value of future cash outflows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of insurance acquisition cash flows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of future cash inflows [member]
Effective 2021-01-01 IFRS 17.107 b Disclosure
Risk adjustment for non-financial risk [member]
Effective 2021-01-01 IFRS 17.101 b Disclosure, Effective 2021-01-01 IFRS 17.107 c Disclosure, Effective 2021-01-01 IFRS 17.100 c (ii) Disclosure
Contractual service margin [member]
Effective 2021-01-01 IFRS 17.101 c Disclosure, Effective 2021-01-01 IFRS 17.107 d Disclosure
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
Effective 2021-01-01 IFRS 17.114 a Disclosure
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
Effective 2021-01-01 IFRS 17.114 b Disclosure
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]
Effective 2021-01-01 IFRS 17.114 c Disclosure
Insurance contracts [axis]
Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Insurance contracts [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Disclosure of reconciliation of changes in insurance contracts by components [line items]
Insurance contracts liability (asset) at beginning of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Insurance contracts that are assets at beginning of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Insurance contracts that are liabilities at beginning of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
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)
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)
Effective 2021-01-01 IFRS 17.104 a (ii) Disclosure
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 a (iii) Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure
Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 a Disclosure, 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)
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)
Effective 2021-01-01 IFRS 17.104 b (ii) Disclosure
Increase (decrease) through experience adjustments, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 b (iii) Disclosure
Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 b Disclosure
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 c Disclosure, Effective 2021-01-01 IFRS 17.103 b (iii) Disclosure
Total increase (decrease) through insurance service result, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 Disclosure, Effective 2021-01-01 IFRS 17.103 Disclosure
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 a (i) Disclosure
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 a (i) Disclosure
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
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)
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)
Effective 2021-01-01 IFRS 17.105 a (iii) Disclosure
Total increase (decrease) through cash flows, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 a Disclosure
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance
contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 b Disclosure
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 c Disclosure
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.105 d Disclosure
Total increase (decrease) in insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.99 Common practice
Insurance contracts liability (asset) at end of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Insurance contracts that are assets at end of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Insurance contracts that are liabilities at end of period
Effective 2021-01-01 IFRS 17.99 b Disclosure
Disclosure of analysis of insurance revenue [text block]
Effective 2021-01-01 IFRS 17.106 Disclosure
Disclosure of analysis of insurance revenue [abstract]
Disclosure of analysis of insurance revenue [table]
Effective 2021-01-01 IFRS 17.106 Disclosure
Insurance contracts [axis]
Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Insurance contracts [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Disclosure of analysis of insurance revenue [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
Effective 2021-01-01 IFRS 17.106 a (i) Disclosure
Insurance revenue, change in risk adjustment for non-financial risk
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
Effective 2021-01-01 IFRS 17.106 a (iii) Disclosure
Total insurance revenue, amounts relating to changes in liability for remaining coverage
Effective 2021-01-01 IFRS 17.106 a Disclosure
Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows
Effective 2021-01-01 IFRS 17.106 b Disclosure
Total insurance revenue
Effective 2021-01-01 IAS 1.82 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure
Disclosure of effect of insurance contracts initially recognised [text block]
Effective 2021-01-01 IFRS 17.107 Disclosure
Disclosure of effect of insurance contracts initially recognised [abstract]
Disclosure of effect of insurance contracts initially recognised [table]
Effective 2021-01-01 IFRS 17.107 Disclosure
Disaggregation of insurance contracts [axis]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disaggregation of insurance contracts [member]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure
Insurance contracts issued [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Reinsurance contracts held [member]
Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Insurance contracts by components [axis]
Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure
Insurance contracts by components [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Estimates of present value of future cash flows [member]
Effective 2021-01-01 IFRS 17.101 a Disclosure, Effective 2021-01-01 IFRS 17.100 c (i) Disclosure
Estimates of present value of future cash outflows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of insurance acquisition cash flows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]
Effective 2021-01-01 IFRS 17.107 a Disclosure
Estimates of present value of future cash inflows [member]
Effective 2021-01-01 IFRS 17.107 b Disclosure
Risk adjustment for non-financial risk [member]
Effective 2021-01-01 IFRS 17.101 b Disclosure, Effective 2021-01-01 IFRS 17.107 c Disclosure, Effective 2021-01-01 IFRS 17.100 c (ii) Disclosure
Contractual service margin [member]
Effective 2021-01-01 IFRS 17.101 c Disclosure, Effective 2021-01-01 IFRS 17.107 d Disclosure
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has
been applied [member]
Effective 2021-01-01 IFRS 17.114 a Disclosure
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied
[member]
Effective 2021-01-01 IFRS 17.114 b Disclosure
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]
Effective 2021-01-01 IFRS 17.114 c Disclosure
Insurance contracts [axis]
Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Insurance contracts [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Disclosure of effect of insurance contracts initially recognised [line items]
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.104 a (iii) Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure
Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)
Effective 2021-01-01 IFRS 17.108 a Disclosure
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability
(asset)
Effective 2021-01-01 IFRS 17.108 b Disclosure
Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]
Effective 2021-01-01 IFRS 17.109 Disclosure
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]
Effective 2021-01-01 IFRS 17.109 Disclosure
Disaggregation of insurance contracts [axis]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disaggregation of insurance contracts [member]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure
Insurance contracts issued [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Reinsurance contracts held [member]
Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Insurance contracts [axis]
Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Insurance contracts [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.100 c Disclosure, Effective 2021-01-01 IFRS 17.101 Disclosure
Insurance contracts to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.100 c Disclosure
Insurance contracts other than those to which premium allocation approach has been applied [member]
Effective 2021-01-01 IFRS 17.101 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.106 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]
Explanation of when entity expects to recognise remaining contractual service margin in profit or loss
Effective 2021-01-01 IFRS 17.109 Disclosure
Contractual service margin
Effective 2021-01-01 IFRS 17.109 Disclosure
Insurance finance income (expenses)
Effective 2021-01-01 IFRS 17.110 Disclosure
Explanation of insurance finance income (expenses)
Effective 2021-01-01 IFRS 17.110 Disclosure
Explanation of relationship between insurance finance income (expenses) and investment return on assets
Effective 2021-01-01 IFRS 17.110 Disclosure
Description of composition of underlying items for contracts with direct participation features
Effective 2021-01-01 IFRS 17.111 Disclosure
Fair value of underlying items for contracts with direct participation features
Effective 2021-01-01 IFRS 17.111 Disclosure
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
Effective 2021-01-01 IFRS 17.112 Disclosure
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
Effective 2021-01-01 IFRS 17.113 a Disclosure
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]
Effective 2021-01-01 IFRS 17.113 b Disclosure
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]
Effective 2021-01-01 IFRS 17.113 b Disclosure
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]
Effective 2021-01-01 IFRS 17.113 b Disclosure
Currently stated [member]
IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice, Effective 2021-01-01 IFRS 17.113 b Disclosure
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]
Effective 2021-01-01 IFRS 17.113 b Disclosure
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]
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
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
Effective 2021-01-01 IFRS 17.113 c Disclosure
Explanation of how entity determined measurement of insurance contracts at transition date
Effective 2021-01-01 IFRS 17.115 Disclosure
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
Effective 2021-01-01 IFRS 17.116 Disclosure
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
Effective 2021-01-01 IFRS 17.116 Common 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
Effective 2021-01-01 IFRS 17.116 Example
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
Effective 2021-01-01 IFRS 17.116 Example
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
Effective 2021-01-01 IFRS 17.116 Disclosure
Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.117 Disclosure
Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Effective 2021-01-01 IFRS 17.117 a Disclosure
Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to
those methods
Effective 2021-01-01 IFRS 17.117 b Disclosure
Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating
inputs to those methods
Effective 2021-01-01 IFRS 17.117 b Disclosure
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
Effective 2021-01-01 IFRS 17.117 b Disclosure
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
Effective 2021-01-01 IFRS 17.117 c (i) Disclosure
Description of approach used to determine risk adjustment for non-financial risk
Effective 2021-01-01 IFRS 17.117 c (ii) Disclosure
Description of approach used to determine discount rates
Effective 2021-01-01 IFRS 17.117 c (iii) Disclosure
Description of approach used to determine investment components
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]
Effective 2021-01-01 IFRS 17.117 a Disclosure
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]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Methods used to measure contracts within scope of IFRS 17 [axis]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Methods used to measure contracts within scope of IFRS 17 [member]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Inputs to methods used to measure contracts within scope of IFRS 17 [axis]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Inputs to methods used to measure contracts within scope of IFRS 17 [member]
Effective 2021-01-01 IFRS 17.117 a Disclosure
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]
Input to method used to measure contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.117 a Disclosure
Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss
Effective 2021-01-01 IFRS 17.118 Disclosure
Confidence level used to determine risk adjustment for non-financial risk
Effective 2021-01-01 IFRS 17.119 Disclosure
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk
Effective 2021-01-01 IFRS 17.119 Disclosure
Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment
for non-financial risk
Effective 2021-01-01 IFRS 17.119 Disclosure
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]
Effective 2021-01-01 IFRS 17.120 Disclosure
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]
Effective 2021-01-01 IFRS 17.120 Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Range [axis]
IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice, IFRS 14.33 b Disclosure, IFRS 13.IE63 Example
Ranges [member]
IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 14.33 b Disclosure, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, Effective 2021-01-01 IFRS 17.120 Disclosure
Bottom of range [member]
IFRS 13.IE63 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure
Weighted average [member]
IFRS 14.33 b Disclosure, IFRS 13.B6 Example, Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 7.7 Common practice, IFRS 13.IE63 Example
Top of range [member]
Effective 2021-01-01 IFRS 17.120 Disclosure, IFRS 13.IE63 Example, IFRS 13.B6 Example, IFRS 7.7 Common practice, IFRS 2.45 d Disclosure, IFRS 14.33 b Disclosure
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]
Yield used to discount cash flows that do not vary based on returns on underlying items
Effective 2021-01-01 IFRS 17.120 Disclosure
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
Effective 2021-01-01 IFRS 17.123 Disclosure
Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during
period [text block]
Effective 2021-01-01 IFRS 17.123 Disclosure
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
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]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Insurance risk [member]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (i) Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Financial risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]
Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
Effective 2021-01-01 IFRS 17.124 a Disclosure
Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.124 b Disclosure
Description of methods used to measure risks that arise from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.124 b Disclosure
Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
Effective 2021-01-01 IFRS 17.124 c Disclosure
Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of
IFRS 17
Effective 2021-01-01 IFRS 17.124 c Disclosure
Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.124 c Disclosure
Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.125 a Disclosure
Exposure to risk that arises from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.125 a Disclosure
Information about effect of regulatory frameworks in which entity operates
Effective 2021-01-01 IFRS 17.126 Disclosure
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
Effective 2021-01-01 IFRS 17.126 Disclosure
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.127 Disclosure
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]
Effective 2021-01-01 IFRS 17.127 Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Insurance risk [member]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (i) Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Financial risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Concentrations of risk [axis]
Effective 2021-01-01 IFRS 17.127 Disclosure
Concentrations of risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]
Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.127 Disclosure
Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS
17
Effective 2021-01-01 IFRS 17.127 Disclosure
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.128 a Disclosure
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]
Effective 2021-01-01 IFRS 17.128 a Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Insurance risk [member]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (i) Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Financial risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Risk exposures [axis]
Effective 2021-01-01 IFRS 17.128 a Disclosure
Risk exposures [member]
Effective 2021-01-01 IFRS 17.128 a Disclosure
Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [line items]
Percentage of reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.128 a Disclosure
Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within
scope of IFRS 17
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
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
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 increase in risk exposure that arises from contracts within scope
of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
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
Effective 2021-01-01 IFRS 17.128 a Disclosure
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within
scope of IFRS 17
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
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
Effective 2021-01-01 IFRS 17.128 a (i) Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope
of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
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
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
Effective 2021-01-01 IFRS 17.128 b Disclosure
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
Effective 2021-01-01 IFRS 17.128 c Disclosure
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
Effective 2021-01-01 IFRS 17.128 c Disclosure
Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.129 Disclosure
Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified
in paragraph 128(a) of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.129 a Disclosure
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
Effective 2021-01-01 IFRS 17.129 b Disclosure
Disclosure of actual claims compared with previous estimates [text block]
Expiry date 2021-01-01 IFRS 4.39 c (iii) Disclosure, Effective 2021-01-01 IFRS 17.130 Disclosure
Disclosure of actual claims compared with previous estimates [abstract]
Disclosure of actual claims compared with previous estimates [table]
Effective 2021-01-01 IFRS 17.130 Disclosure
Years of insurance claim [axis]
Effective 2021-01-01 IFRS 17.130 Disclosure
All years of insurance claim [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
One year before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Two years before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Three years before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Four years before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Five years before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Six years before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Seven years before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Eight years before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Nine years before reporting year [member]
Effective 2021-01-01 IFRS 17.130 Disclosure
Disclosure of actual claims compared with previous estimates [line items]
Estimate of undiscounted claims that arise from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.130 Disclosure
Actual claims that arise from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.130 Disclosure
Liabilities for incurred claims that arise from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.130 Disclosure
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.131 Disclosure
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]
Effective 2021-01-01 IFRS 17.131 Disclosure
Disaggregation of insurance contracts [axis]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disaggregation of insurance contracts [member]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure
Insurance contracts issued [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Reinsurance contracts held [member]
Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]
Maximum exposure to credit risk that arises from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.131 a Disclosure
Information about credit quality of reinsurance contracts held that are assets
Effective 2021-01-01 IFRS 17.131 b Disclosure
Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.132 a Disclosure
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.132 b Disclosure
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]
Effective 2021-01-01 IFRS 17.132 b Disclosure
Maturity [axis]
Aggregated time bands [member]
Not later than one year [member]
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than five years [member]
Disaggregation of insurance contracts [axis]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disaggregation of insurance contracts [member]
Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure
Insurance contracts issued [member]
Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure, Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure
Reinsurance contracts held [member]
Effective 2021-01-01 IFRS 17.98 Disclosure, Effective 2021-01-01 IFRS 17.107 Disclosure, Effective 2021-01-01 IFRS 17.109 Disclosure, Effective 2021-01-01 IFRS 17.131 a Disclosure, Effective 2021-01-01 IFRS 17.132 b Disclosure
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]
Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
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
Effective 2021-01-01 IFRS 17.132 b (ii) Disclosure
Amounts payable on demand that arise from contracts within scope of IFRS 17
Effective 2021-01-01 IFRS 17.132 c Disclosure
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
Effective 2021-01-01 IFRS 17.132 c Disclosure
Identification of unadjusted comparative information
IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure
Statement that unadjusted comparative information has been prepared on different basis
IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IAS 16.80A Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure
Explanation of basis of preparation of unadjusted comparative information
IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, Effective 2021-01-01 IFRS 17.C27 Disclosure, IFRS 11.C13B Disclosure
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
Effective 2021-01-01 IFRS 17.C28 Disclosure
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]
Effective 2021-01-01 IFRS 17.C32 Disclosure
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]
Effective 2021-01-01 IFRS 17.C32 Disclosure
Classes of financial assets [axis]
IFRS 7.6 Disclosure, Effective on first application of IFRS 9 IFRS 4.39L b Disclosure, Effective 2019-01-01 IFRS 9.7.2.34 Disclosure, Effective 2021-01-01 IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 9.7.2.34 Disclosure
Financial assets, class [member]
Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]
Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17
Effective 2021-01-01 IFRS 17.C32 a Disclosure
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before
redesignation
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
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
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
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
Effective 2021-01-01 IFRS 17.C32 c Disclosure
Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17
Effective 2021-01-01 IFRS 17.C33 a Disclosure
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
Effective 2021-01-01 IFRS 17.C33 b Disclosure
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
Effective 2021-01-01 IFRS 17.C33 c Disclosure
Disclosure of earnings per share [text block]
IAS 33 - Disclosure Disclosure
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
IAS 33.66 Disclosure
Basic earnings (loss) per share from discontinued operations
IAS 33.68 Disclosure
Total basic earnings (loss) per share
IAS 33.66 Disclosure
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations
IAS 33.66 Disclosure
Diluted earnings (loss) per share from discontinued operations
IAS 33.68 Disclosure
Total diluted earnings (loss) per share
IAS 33.66 Disclosure
Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity
IAS 33.70 a Disclosure
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity
IAS 33.70 a Disclosure
Profit (loss), attributable to ordinary equity holders of parent entity
IAS 33.70 a Disclosure
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects
IAS 33.70 a Disclosure
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects
IAS 33.70 a Disclosure
Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects
IAS 33.70 a Disclosure
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Weighted average number of ordinary shares outstanding
IAS 33.70 b Disclosure
Adjusted weighted average number of ordinary shares outstanding
IAS 33.70 b Disclosure
Increase (decrease) in number of ordinary shares issued
IAS 1.112 c Common practice
Explanation of adjustments of numerator to calculate basic earnings per share
IAS 33.70 a Disclosure
Adjustment to profit (loss) for preference share dividends
IAS 33.70 a Example, IAS 33 - Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) Example
Explanation of adjustments of numerator to calculate diluted earnings per share
IAS 33.70 a Disclosure
Explanation of adjustments between denominators used to calculate basic and diluted earnings per share
IAS 33.70 b Disclosure
Dilutive effect of convertible instruments on number of ordinary shares
IAS 33.70 b Common practice
Dilutive effect of share options on number of ordinary shares
IAS 33.70 b Common practice
Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
IAS 33.70 c Disclosure
Description of transactions after reporting period that significantly change number of ordinary shares outstanding
IAS 33.70 d Disclosure
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding
IAS 33.70 d Disclosure
Disclosure of effect of changes in foreign exchange rates [text block]
IAS 21 - Disclosure Disclosure
Description of functional currency
IAS 21.57 c Disclosure, IAS 21.53 Disclosure
Description of presentation currency
IAS 1.51 d Disclosure, IAS 21.53 Disclosure
Description of reason why presentation currency is different from functional currency
IAS 21.53 Disclosure
Description of reason for change in functional currency
IAS 21.54 Disclosure
Description of currency in which supplementary information is displayed
IAS 21.57 b Disclosure
Description of methods of translation used to determine supplementary information
IAS 21.57 c Disclosure
Foreign exchange gain (loss)
IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 21.52 a Disclosure
Net foreign exchange gain
IAS 21.52 a Common practice
Net foreign exchange loss
IAS 21.52 a Common practice
Reserve of exchange differences on translation
IAS 21.52 b Disclosure
Foreign exchange rates [abstract]
Closing foreign exchange rate
IAS 1.112 c Common practice
Average foreign exchange rate
IAS 1.112 c Common practice
Disclosure of cash flow statement [text block]
IAS 7 - Presentation of a statement of cash flows Disclosure
Consideration paid (received)
IAS 7.40 a Disclosure
Portion of consideration paid (received) consisting of cash and cash equivalents
IAS 7.40 b Disclosure
Cash and cash equivalents in subsidiary or businesses acquired or disposed
IAS 7.40 c Disclosure
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed
IAS 7.40 d Disclosure
Liabilities in subsidiary or businesses acquired or disposed
IAS 7.40 d Disclosure
Description of accounting policy for determining components of cash and cash equivalents [text block]
IAS 7.46 Disclosure
Cash and cash equivalents if different from statement of financial position [abstract]
Cash and cash equivalents
IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure, IAS 1.54 i Disclosure
Bank overdrafts
IAS 7.45 Common practice
Cash and cash equivalents classified as part of disposal group held for sale
IAS 7.45 Common practice
Other differences to cash and cash equivalents in statement of cash flows
IAS 7.45 Common practice
Total cash and cash equivalents if different from statement of financial position
IAS 7.45 Common practice
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
IAS 7.43 Disclosure
Description of acquisition of assets by assuming directly related liabilities or by means of lease
Description of acquisition of entity by means of equity issue
IAS 7.44 b Example
Description of conversion of debt to equity
IAS 7.44 c Example
Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing
activities [text block]
IAS 7.44A Disclosure
Disclosure of reconciliation of liabilities arising from financing activities [text block]
IAS 7.44D Example
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Disclosure of reconciliation of liabilities arising from financing activities [table]
IAS 7.44D Example
Liabilities arising from financing activities [axis]
IAS 7.44D Example
Liabilities arising from financing activities [member]
IAS 7.44D Example
Long-term borrowings [member]
IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
Short-term borrowings [member]
IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example
Lease liabilities [member]
IAS 7 - C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example
Assets held to hedge liabilities arising from financing activities [member]
IAS 7.44C Example, IAS 7 - C Reconciliation of liabilities arising from financing activities Example
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period
IAS 7.44D Example
Changes in liabilities arising from financing activities [abstract]
Increase (decrease) through financing cash flows, liabilities arising from financing activities
IAS 7.44B a Disclosure
Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing
activities
IAS 7.44B b Disclosure
Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities
IAS 7.44B c Disclosure
Increase (decrease) through changes in fair values, liabilities arising from financing activities
IAS 7.44B d Disclosure
Increase through new leases, liabilities arising from financing activities
IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example
Increase (decrease) through other changes, liabilities arising from financing activities
IAS 7.44B e Disclosure
Total increase (decrease) in liabilities arising from financing activities
IAS 7.44B Disclosure
Liabilities arising from financing activities at end of period
IAS 7.44D Example
Cash and cash equivalents held by entity unavailable for use by group
IAS 7.48 Disclosure
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by
group
IAS 7.48 Disclosure
Disclosure of additional information about understanding financial position and liquidity of entity [text block]
IAS 7.50 Example
Undrawn borrowing facilities
IAS 7.50 a Example
Cash flows from (used in) increases in operating capacity
IAS 7.50 c Example
Cash flows from (used in) maintaining operating capacity
IAS 7.50 c Example
Income taxes paid (refund) [abstract]
Income taxes paid (refund), classified as operating activities
IAS 7.35 Disclosure, IAS 7.14 f Example
Income taxes paid (refund), classified as investing activities
IAS 7.14 f Example, IAS 7.35 Disclosure
Income taxes paid (refund), classified as financing activities
IAS 7.14 f Example, IAS 7.35 Disclosure
Total income taxes paid (refund)
IAS 7.35 Disclosure
Disclosure of analysis of other comprehensive income by item [text block]
IAS 1.106A Disclosure
Disclosure of analysis of other comprehensive income by item [abstract]
Disclosure of analysis of other comprehensive income by item [table]
IAS 1.106A Disclosure
Components of equity [axis]
IAS 1.106 Disclosure
Equity [member]
IAS 1.106 Disclosure
Equity attributable to owners of parent [member]
IAS 1.106 Disclosure
Issued capital [member]
IAS 1.106 Disclosure
Share premium [member]
IAS 1.106 Disclosure
Treasury shares [member]
IAS 1.106 Disclosure
Other equity interest [member]
IAS 1.106 Disclosure
Other reserves [member]
IAS 1.106 Disclosure, IAS 1.79 b Disclosure
Revaluation surplus [member]
IFRS 1.IG10 Disclosure, IAS 1.108 Example, IAS 16.39 Disclosure
Reserve of exchange differences on translation [member]
IAS 1.108 Example, IAS 21.52 b Disclosure
Reserve of cash flow hedges [member]
IFRS 9.6.5.11 Disclosure, IAS 1.108 Example
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
IAS 1.108 Example
Reserve of change in value of time value of options [member]
IFRS 9.6.5.15 Disclosure, IAS 1.108 Example
Reserve of change in value of forward elements of forward contracts [member]
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
Reserve of change in value of foreign currency basis spreads [member]
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
IAS 1.108 Example
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
Effective 2021-01-01 IAS 1.108 Example
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]
Effective 2021-01-01 IAS 1.108 Example
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
Effective 2021-01-01 IAS 1.108 Example
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
Expiry date 2021-01-01 IAS 1.108 Example
Reserve of share-based payments [member]
IAS 1.108 Example
Reserve of remeasurements of defined benefit plans [member]
IAS 1.108 Example
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example
Reserve of gains and losses from investments in equity instruments [member]
IAS 1.108 Example
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
IAS 1.108 Example
Reserve for catastrophe [member]
Expiry date 2021-01-01 IAS 1.108 Example, Expiry date 2021-01-01 IFRS 4.IG58 Disclosure
Reserve for equalisation [member]
Expiry date 2021-01-01 IAS 1.108 Example, Expiry date 2021-01-01 IFRS 4.IG58 Disclosure
Reserve of discretionary participation features [member]
Expiry date 2021-01-01 IFRS 4.34 b Disclosure, Expiry date 2021-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2021-01-01 IAS 1.108 Example
Retained earnings [member]
IAS 1.106 Disclosure, IAS 1.108 Example
Non-controlling interests [member]
IAS 1.106 Disclosure
Types of risks [axis]
Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure
Risks [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7.34 Disclosure, IFRS 7.33 Disclosure, IFRS 7.21C Disclosure
Credit risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure
Liquidity risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Market risk [member]
IFRS 7.32 Example, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure
Currency risk [member]
Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS 7 - Defined terms Disclosure
Interest rate risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure
Other price risk [member]
Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.128 a (ii) Disclosure, IFRS 7 - Defined terms Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure
Equity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Commodity price risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Prepayment risk [member]
IFRS 7.IG32 Example, IFRS 7.40 a Example
Residual value risk [member]
IFRS 7.40 a Example, IFRS 7.IG32 Example
Disclosure of analysis of other comprehensive income by item [line items]
Other comprehensive income, net of tax, exchange differences on translation
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, available-for-sale financial assets
Expiry date 2021-01-01 IAS 1.7 Disclosure, Expiry date 2021-01-01 IAS 1.91 a Disclosure
Other comprehensive income, net of tax, cash flow hedges
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
Gains (losses) on cash flow hedges, net of tax
IFRS 7.24C b (i) Disclosure, IAS 1.91 a Disclosure, Expiry date 2021-01-01 IFRS 7.23 c Disclosure, IFRS 7.24E a Disclosure
Reclassification adjustments on cash flow hedges, net of tax
Expiry date 2021-01-01 IFRS 7.23 d Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure, IAS 1.92 Disclosure
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of
tax
IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax
IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure
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
IFRS 7.24E a Disclosure
Other comprehensive income, net of tax, hedges of net investments in foreign operations
IFRS 9.6.5.13 a Disclosure, IAS 39.102 a Disclosure, IAS 1.91 a Disclosure
Gains (losses) on hedges of net investments in foreign operations, net of tax
IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure, IFRS 7.24E a Disclosure
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
IFRS 7.24C b (iv) Disclosure, IAS 1.92 Disclosure, IFRS 7.24E a Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
Other comprehensive income, net of tax, change in value of time value of options
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items
IFRS 7.24E b Disclosure
Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items
IFRS 7.24E b Disclosure
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related
hedged items
IFRS 7.24E c Disclosure
Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related
hedged items
IFRS 7.24E c Disclosure
Other comprehensive income, net of tax, change in value of foreign currency basis spreads
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged
items
IFRS 7.24E c Disclosure
Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged
items
IFRS 7.24E c Disclosure
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, gains (losses) on revaluation
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk
of liability
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
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
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure
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
Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or
loss
Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Disclosure of share capital, reserves and other equity interest [text block]
IAS 1.79 Disclosure
Disclosure of classes of share capital [text block]
IAS 1.79 a Disclosure
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [table]
IAS 1.79 a Disclosure
Classes of share capital [axis]
IAS 1.79 a Disclosure
Share capital [member]
IAS 1.79 a Disclosure
Ordinary shares [member]
IAS 1.79 a Common practice, IAS 33.66 Disclosure
Preference shares [member]
IAS 1.79 a Common practice
Disclosure of classes of share capital [line items]
Number of shares authorised
IAS 1.79 a (i) Disclosure
Number of shares issued [abstract]
Number of shares issued and fully paid
IAS 1.79 a (ii) Disclosure
Number of shares issued but not fully paid
IAS 1.79 a (ii) Disclosure
Total number of shares issued
IAS 1.106 d Common practice
Par value per share
IAS 1.79 a (iii) Disclosure
Explanation of fact that shares have no par value
IAS 1.79 a (iii) Disclosure
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period
IAS 1.79 a (iv) Disclosure
Changes in number of shares outstanding [abstract]
Total increase (decrease) in number of shares outstanding
IAS 1.79 a (iv) Disclosure
Number of shares outstanding at end of period
IAS 1.79 a (iv) Disclosure
Rights, preferences and restrictions attaching to class of share capital
IAS 1.79 a (v) Disclosure
Number of shares in entity held by entity or by its subsidiaries or associates
IAS 1.79 a (vi) Disclosure
Number of shares reserved for issue under options and contracts for sale of shares
IAS 1.79 a (vii) Disclosure
Description of terms of shares reserved for issue under options and contracts for sale of shares
IAS 1.79 a (vii) Disclosure
Disclosure of reserves within equity [text block]
IAS 1.79 b Disclosure
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [table]
IAS 1.79 b Disclosure
Reserves within equity [axis]
IAS 1.79 b Disclosure
Other reserves [member]
IAS 1.106 Disclosure, IAS 1.79 b Disclosure
Revaluation surplus [member]
IFRS 1.IG10 Disclosure, IAS 1.108 Example, IAS 16.39 Disclosure
Reserve of exchange differences on translation [member]
IAS 1.108 Example, IAS 21.52 b Disclosure
Reserve of cash flow hedges [member]
IFRS 9.6.5.11 Disclosure, IAS 1.108 Example
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]
IAS 1.108 Example
Reserve of change in value of time value of options [member]
IFRS 9.6.5.15 Disclosure, IAS 1.108 Example
Reserve of change in value of forward elements of forward contracts [member]
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
Reserve of change in value of foreign currency basis spreads [member]
IAS 1.108 Example, IFRS 9.6.5.16 Disclosure
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]
IAS 1.108 Example
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified
to profit or loss [member]
Effective 2021-01-01 IAS 1.108 Example
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]
Effective 2021-01-01 IAS 1.108 Example
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]
Effective 2021-01-01 IAS 1.108 Example
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
Expiry date 2021-01-01 IAS 1.108 Example
Reserve of share-based payments [member]
IAS 1.108 Example
Reserve of remeasurements of defined benefit plans [member]
IAS 1.108 Example
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups
held for sale [member]
IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example
Reserve of gains and losses from investments in equity instruments [member]
IAS 1.108 Example
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]
IAS 1.108 Example
Reserve for catastrophe [member]
Expiry date 2021-01-01 IAS 1.108 Example, Expiry date 2021-01-01 IFRS 4.IG58 Disclosure
Reserve for equalisation [member]
Expiry date 2021-01-01 IAS 1.108 Example, Expiry date 2021-01-01 IFRS 4.IG58 Disclosure
Reserve of discretionary participation features [member]
Expiry date 2021-01-01 IFRS 4.34 b Disclosure, Expiry date 2021-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2021-01-01 IAS 1.108 Example
Disclosure of reserves within equity [line items]
Description of nature and purpose of reserves within equity
IAS 1.79 b Disclosure
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
IAS 1.80 Disclosure
Summary quantitative data about puttable financial instruments classified as equity instruments
IAS 1.136A a Disclosure
Information about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial
instruments
IAS 1.136A b Disclosure
Expected cash outflow on redemption or repurchase of puttable financial instruments
IAS 1.136A c Disclosure
Information about how expected cash outflow on redemption or repurchase was determined
IAS 1.136A d Disclosure
Disclosure of interest in funds [text block]
IFRIC 5 - Consensus Disclosure
Description of nature of interest in funds
IFRIC 5.11 Disclosure
Description of restrictions on access to assets in funds
IFRIC 5.11 Disclosure
Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]
IFRIC 2 - Disclosure Disclosure
Transfer between financial liabilities and equity attributable to change in redemption prohibition
IFRIC 2.13 Disclosure
Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption
prohibition
IFRIC 2.13 Disclosure
Disclosure of entity's operating segments [text block]
IFRS 8 - Disclosure Disclosure
Description of factors used to identify entity's reportable segments
IFRS 8.22 a Disclosure
Description of judgements made by management in applying aggregation criteria for operating segments
IFRS 8.22 aa Disclosure
Description of types of products and services from which each reportable segment derives its revenues
IFRS 8.22 b Disclosure
Description of sources of revenue for all other segments
IFRS 8.16 Disclosure
Description of basis of accounting for transactions between reportable segments
IFRS 8.27 a Disclosure
Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or
loss before income tax expense or income and discontinued operations
IFRS 8.27 b Disclosure
Description of nature of differences between measurements of reportable segments' assets and entity's assets
IFRS 8.27 c Disclosure
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities
IFRS 8.27 d Disclosure
Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss
and effect of those changes on measure of segment profit or loss
IFRS 8.27 e Disclosure
Description of nature and effect of any asymmetrical allocations to reportable segments
IFRS 8.27 f Disclosure
Disclosure of operating segments [text block]
IFRS 8.23 Disclosure
Disclosure of operating segments [abstract]
Disclosure of operating segments [table]
IFRS 8.23 Disclosure
Segment consolidation items [axis]
IFRS 8.23 Disclosure
Entity's total for segment consolidation items [member]
IFRS 8.28 Disclosure
Operating segments [member]
IFRS 8.28 Disclosure
Material reconciling items [member]
IFRS 8.28 Disclosure
Elimination of intersegment amounts [member]
IFRS 8.IG4 Example, IFRS 8.28 Example
Unallocated amounts [member]
IFRS 8.IG4 Example, IFRS 8.28 Example
Segments [axis]
IFRS 8.23 Disclosure, IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IFRS 15.115 Disclosure
Segments [member]
IAS 36.130 d (ii) Disclosure, Effective 2021-01-01 IFRS 17.96 c Example, IAS 19.138 d Example, IFRS 8.28 Disclosure, IFRS 15.115 Disclosure
Reportable segments [member]
IFRS 8.23 Disclosure, IFRS 15.115 Disclosure, IAS 19.138 d Example, Effective 2021-01-01 IFRS 17.96 c Example
All other segments [member]
IFRS 15.115 Disclosure, IFRS 8.16 Disclosure
Disclosure of operating segments [line items]
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Interest income
IAS 1.112 c Common practice, IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure, IFRS 8.28 e Disclosure
Interest expense
IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure
Interest income (expense)
IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure
Depreciation and amortisation expense
IAS 1.102 Example, IAS 1.104 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IAS 1.99 Disclosure, IFRS 8.28 e Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
IFRS 8.23 g Disclosure, IAS 1.82 c Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure
Tax expense (income)
IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.79 Disclosure, IAS 26.35 b (viii) Disclosure, IAS 1.82 d Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure
Other material non-cash items
IFRS 8.28 e Disclosure, IFRS 8.23 i Disclosure
Profit (loss) before tax
IAS 1.103 Example, IFRS 8.23 Example, IFRS 8.28 b Example, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure
Profit (loss) from continuing operations
IFRS 12.B12 b (vi) Disclosure, IAS 1.81A a Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure
Profit (loss)
IFRS 1.24 b Disclosure, IFRS 8.23 Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IFRS 8.28 b Disclosure, IAS 1.106 d (i) Disclosure, IAS 7.18 b Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example
Assets
IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure
Investments accounted for using equity method
IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure
Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights
arising under insurance contracts
IFRS 8.28 e Disclosure, IFRS 8.24 b Disclosure
Liabilities
IAS 1.55 Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 a Disclosure
Impairment loss recognised in profit or loss
IAS 36.129 a Disclosure, IAS 36.126 a Disclosure
Reversal of impairment loss recognised in profit or loss
IAS 36.126 b Disclosure, IAS 36.129 b Disclosure
Impairment loss recognised in other comprehensive income
IAS 36.129 a Disclosure, IAS 36.126 c Disclosure
Reversal of impairment loss recognised in other comprehensive income
IAS 36.126 d Disclosure, IAS 36.129 b Disclosure
Net cash flows from (used in) operating activities
IAS 7.50 d Disclosure, IAS 7.10 Disclosure
Net cash flows from (used in) investing activities
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
Net cash flows from (used in) financing activities
IAS 7.10 Disclosure, IAS 7.50 d Disclosure
Description of material reconciling items
IFRS 8.28 Disclosure
Disclosure of products and services [text block]
IFRS 8.32 Disclosure
Disclosure of products and services [abstract]
Disclosure of products and services [table]
IFRS 8.32 Disclosure
Products and services [axis]
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
Products and services [member]
IFRS 15.B89 a Example, IFRS 8.32 Disclosure
Disclosure of products and services [line items]
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Disclosure of geographical areas [text block]
IFRS 8.33 Disclosure
Disclosure of geographical areas [abstract]
Disclosure of geographical areas [table]
IFRS 8.33 Disclosure
Geographical areas [axis]
Effective 2021-01-01 IFRS 17.96 b Example, IFRS 15.B89 b Example, IFRS 8.33 Disclosure, IAS 19.138 a Example
Geographical areas [member]
IFRS 8.33 Disclosure, IFRS 15.B89 b Example, Effective 2021-01-01 IFRS 17.96 b Example, IAS 19.138 a Example
Country of domicile [member]
IFRS 8.33 b Disclosure, IFRS 8.33 a Disclosure
Foreign countries [member]
IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure
Disclosure of geographical areas [line items]
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising
under insurance contracts
IFRS 8.33 b Disclosure
Disclosure of major customers [text block]
IFRS 8.34 Disclosure
Disclosure of major customers [abstract]
Disclosure of major customers [table]
IFRS 8.34 Disclosure
Major customers [axis]
IFRS 8.34 Disclosure
Customers [member]
IFRS 8.34 Disclosure
Government [member]
IFRS 8.34 Disclosure
Disclosure of major customers [line items]
Revenue
IAS 1.103 Example, IFRS 8.28 a Disclosure, IAS 1.102 Example, IFRS 12.B12 b (v) Disclosure, IFRS 8.32 Disclosure, IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.23 a Disclosure, IFRS 12.B10 b Example, IFRS 5.33 b (i) Disclosure, IFRS 8.33 a Disclosure
Percentage of entity's revenue
IFRS 8.34 Common practice
Information about major customers
IFRS 8.34 Disclosure
Description of basis for attributing revenues from external customers to individual countries
IFRS 8.33 a Disclosure
Explanation of interest income reported net of interest expense
IFRS 8.23 Disclosure
Explanation of why revenues from external customers for each product and service, or each group of similar products and services,
are not reported
IFRS 8.32 Disclosure, IFRS 8.33 Disclosure
Disclosure of additional information [text block]
IAS 1.112 c Disclosure
Capital commitments [abstract]
Contractual capital commitments
IAS 1.112 c Common practice
Authorised capital commitments but not contracted for
IAS 1.112 c Common practice
Total capital commitments
IAS 1.112 c Common practice
Auditor's remuneration [abstract]
Auditor's remuneration for audit services
IAS 1.112 c Common practice
Auditor's remuneration for tax services
IAS 1.112 c Common practice
Auditor's remuneration for other services
IAS 1.112 c Common practice
Total auditor's remuneration
IAS 1.112 c Common practice
Number and average number of employees [abstract]
Number of employees
IAS 1.112 c Common practice
Average number of employees
IAS 1.112 c Common practice
Miscellaneous time bands [abstract]
On demand [member]
IAS 1.112 c Common practice
Later than one month and not later than two months [member]
Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example, IAS 1.112 c Common practice
Later than one month and not later than six months [member]
Later than two months and not later than three months [member]
IAS 1.112 c Common practice, IFRS 7.35N Example, Expiry date 2021-01-01 IFRS 7.37 Common practice, IFRS 7.IG20D Example
Later than three months and not later than four months [member]
IAS 1.112 c Common practice
Later than four months [member]
IAS 1.112 c Common practice
Later than six months [member]
IAS 1.112 c Common practice
Later than one year and not later than two years [member]
Later than two years and not later than three years [member]
Later than three years and not later than four years [member]
Later than four years and not later than five years [member]
Later than two years and not later than five years [member]
IAS 1.112 c Common practice
Later than five years and not later than ten years [member]
IAS 1.112 c Common practice, IFRS 7.B11 Example, Effective 2019-01-01 IFRS 7.IG31A Example, IFRS 7.IG31A Example
Later than three years [member]
Later than ten years [member]
Retrospective application and retrospective restatement [axis]
IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure
Currently stated [member]
IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice, Effective 2021-01-01 IFRS 17.113 b Disclosure
Previously stated [member]
IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.29 c (i) Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure
Increase (decrease) due to changes in accounting policy [member]
IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure
Increase (decrease) due to application of IFRS 15 [member]
IFRS 15.C8 a Disclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure
Increase (decrease) due to corrections of prior period errors [member]
IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure
Departure from requirement of IFRS [axis]
IAS 1.20 d Disclosure
Currently stated [member]
IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice, Effective 2021-01-01 IFRS 17.113 b Disclosure
Reported if in compliance with requirement of IFRS [member]
IAS 1.20 d Common practice
Increase (decrease) due to departure from requirement of IFRS [member]
IAS 1.20 d Disclosure
Creation date [axis]
IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure
Default financial statements date [member]
IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure
Continuing and discontinued operations [axis]
IFRS 5 - Presentation and disclosure Disclosure
Continuing operations [member]
IFRS 5 - Presentation and disclosure Disclosure
Aggregate continuing and discontinued operations [member]
IFRS 5 - Presentation and disclosure Disclosure
Discontinued operations [member]
IFRS 5 - Presentation and disclosure Disclosure
Disposal groups classified as held for sale [member]
IFRS 5.38 Common practice, IFRS 5 - Presentation and disclosure Disclosure
Assets and liabilities classified as held for sale [axis]
IFRS 5.38 Disclosure
Assets and liabilities not classified as held for sale [member]
IFRS 5.38 Disclosure
Assets and liabilities classified as held for sale [member]
IFRS 5.38 Disclosure
Non-current assets held for sale [member]
IFRS 5.38 Common practice, IFRS 13.IE60 Example, IFRS 13.94 Example
Disposal groups classified as held for sale [member]
IFRS 5.38 Common practice, IFRS 5 - Presentation and disclosure Disclosure
Consolidated and separate financial statements [axis]
IAS 27.4 Disclosure
Consolidated [member]
IAS 27.4 Disclosure
Separate [member]
IAS 27.4 Disclosure