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.