Abstract

This document is a human readable presentation and reflects changes between annual full IFRS Taxonomy 2019 and annual full IFRS Taxonomy 2020

*Internet Explorer 8+ users to unlock the full functionality of the collapsable roles must switch off the "Display intranet sites in Compatibility View" option. (for more details, please follow this link: support.microsoft.com).

Legend: Linkbase header

Legend: Linkbase content

• Green background: A concept has been added at this location in the presentation linkbase
• Red background: A concept has been removed at this location in the presentation linkbase
• Grey background: A concept is in the same location in the presentation linkbase in both taxonomy versions
• Row underlined: The concept has been added to the taxonomy.
• Row strike through: The concept has been removed to the taxonomy.
• Partially underlined / strike through: The concept exists in old and new taxonomy. The underlined part has been added to the concept (e.g. label, reference, balance or period attribute). The strike through part has been removed from the concept.
• +/- button allows to expand/collapse Extended Linkbase Role (ELR).

Example

Statistics

Taxonomy Visualisation

[110000] General information about financial statements
Disclosure of general information about financial statements [text block]	text block	IAS 1.51 Disclosure	The entire disclosure for general information about financial statements.
Name of reporting entity or other means of identification	text	IAS 1.51 a Disclosure	The name of the reporting entity or other means of identification.
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period	text	IAS 1.51 a Disclosure	The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.
Description of nature of financial statements	text	IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 1.51 b Disclosure	The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).
Date of end of reporting period	yyyy-mm-dd	IAS 1.51 c Disclosure	The date of the end of the reporting period.
Period covered by financial statements	text	IAS 1.51 c Disclosure	The description of the period covered by the set of financial statements or notes.
Description of presentation currency	text	IAS 21.53 Disclosure, IAS 1.51 d Disclosure	The description of the currency in which the financial statements are presented.
Level of rounding used in financial statements	text	IAS 1.51 e Disclosure	Information about the level of rounding used in the presentation of amounts in the financial statements.
[210000] Statement of financial position, current/non-current
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment	X instant, debit	IAS 1.54 a Disclosure, IAS 16.73 e Disclosure	The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
Investment property	X instant, debit	IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 1.54 b Disclosure	The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Goodwill	X instant, debit	IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 1.54 c Disclosure, IAS 36.135 a Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Intangible assets other than goodwill	X instant, debit	IAS 1.54 c Disclosure, IAS 38.118 e Disclosure	The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Investments accounted for using equity method	X instant, debit	IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Investments in subsidiaries, joint ventures and associates	X instant, debit	IAS 27.10 Disclosure	The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]
Non-current biological assets	X instant, debit	IAS 1.54 f Disclosure	The amount of non-current biological assets. [Refer: Biological assets]
Trade and other non-current receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]
Non-current inventories	X instant, debit	IAS 1.54 g Disclosure	The amount of non-current inventories. [Refer: Inventories]
Deferred tax assets	X instant, debit	IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure	The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Current tax assets, non-current	X instant, debit	IAS 1.54 n Disclosure	The non-current amount of current tax assets. [Refer: Current tax assets]
Other non-current financial assets	X instant, debit	IAS 1.54 d Disclosure	The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]
Other non-current non-financial assets	X instant, debit	IAS 1.55 Common practice	The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	X instant, debit	IFRS 9.3.2.23 a Disclosure, Expiry date 2021-01-01 IAS 39.37 a Disclosure	The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
Total non-current assets	X instant, debit	IFRS 12.B10 b Example, IAS 1.66 Disclosure, IFRS 12.B12 b (ii) Disclosure	The amount of assets that do not meet the definition of current assets. [Refer: Current assets]
Current assets [abstract]
Current inventories	X instant, debit	IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure	The amount of current inventories. [Refer: Inventories]
Trade and other current receivables	X instant, debit	IAS 1.78 b Disclosure, IAS 1.54 h Disclosure	The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
Current tax assets, current	X instant, debit	IAS 1.54 n Disclosure	The current amount of current tax assets. [Refer: Current tax assets]
Current biological assets	X instant, debit	IAS 1.54 f Disclosure	The amount of current biological assets. [Refer: Biological assets]
Other current financial assets	X instant, debit	IAS 1.54 d Disclosure	The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]
Other current non-financial assets	X instant, debit	IAS 1.55 Common practice	The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
Cash and cash equivalents	X instant, debit	IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	X instant, debit	Expiry date 2021-01-01 IAS 39.37 a Disclosure, IFRS 9.3.2.23 a Disclosure	The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners	X instant, debit	IAS 1.66 Disclosure	The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners	X instant, debit	IAS 1.54 j Disclosure	The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]
Total current assets	X instant, debit	IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure	The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Total assets	X instant, debit	IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure	Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	X instant, credit	IAS 1.78 e Example	The nominal value of capital issued.
Retained earnings	X instant, credit	IAS 1.78 e Example, IAS 1.IG6 Example	A component of equity representing the entity's cumulative undistributed earnings or deficit.
Share premium	X instant, credit	IAS 1.78 e Example	The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
Treasury shares	(X) instant, debit	IAS 1.78 e Example, IAS 32.34 Disclosure	An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest	X instant, credit	IAS 1.78 e Example	The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves	X instant, credit	IAS 1.78 e Example	A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
Total equity attributable to owners of parent	X instant, credit	IAS 1.54 r Disclosure	The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
Non-controlling interests	X instant, credit	IAS 1.54 q Disclosure, IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure	The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
Total equity	X instant, credit	IFRS 13.93 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure, IAS 1.78 e Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits	X instant, credit	IAS 1.78 d Disclosure	The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
Other non-current provisions	X instant, credit	IAS 1.78 d Disclosure	The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
Total non-current provisions	X instant, credit	IAS 1.54 l Disclosure	The amount of non-current provisions. [Refer: Provisions]
Trade and other non-current payables	X instant, credit	IAS 1.54 k Disclosure	The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]
Deferred tax liabilities	X instant, credit	IAS 1.54 o Disclosure, IAS 1.56 Disclosure, IAS 12.81 g (i) Disclosure	The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
Current tax liabilities, non-current	X instant, credit	IAS 1.54 n Disclosure	The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
Other non-current financial liabilities	X instant, credit	IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure	The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Other non-current non-financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Total non-current liabilities	X instant, credit	IAS 1.69 Disclosure, IFRS 12.B12 b (iv) Disclosure, IFRS 12.B10 b Example	The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits	X instant, credit	IAS 1.78 d Disclosure	The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
Other current provisions	X instant, credit	IAS 1.78 d Disclosure	The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
Total current provisions	X instant, credit	IAS 1.54 l Disclosure	The amount of current provisions. [Refer: Provisions]
Trade and other current payables	X instant, credit	IAS 1.54 k Disclosure	The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
Current tax liabilities, current	X instant, credit	IAS 1.54 n Disclosure	The current amount of current tax liabilities. [Refer: Current tax liabilities]
Other current financial liabilities	X instant, credit	IFRS 12.B13 b Disclosure, IAS 1.54 m Disclosure	The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]
Other current non-financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Total current liabilities other than liabilities included in disposal groups classified as held for sale	X instant, credit	IAS 1.69 Disclosure	The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale]
Liabilities included in disposal groups classified as held for sale	X instant, credit	IFRS 5.38 Disclosure, IAS 1.54 p Disclosure	The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]
Total current liabilities	X instant, credit	IFRS 12.B12 b (iii) Disclosure, IFRS 12.B10 b Example, IAS 1.69 Disclosure	The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.
Total liabilities	X instant, credit	IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IAS 1.55 Disclosure	Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Total equity and liabilities	X instant, credit	IAS 1.55 Disclosure	The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
[220000] Statement of financial position, order of liquidity
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment	X instant, debit	IAS 1.54 a Disclosure, IAS 16.73 e Disclosure	The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
Investment property	X instant, debit	IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 1.54 b Disclosure	The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Goodwill	X instant, debit	IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 1.54 c Disclosure, IAS 36.135 a Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Intangible assets other than goodwill	X instant, debit	IAS 1.54 c Disclosure, IAS 38.118 e Disclosure	The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Other financial assets	X instant, debit	IAS 1.54 d Disclosure	The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
Other non-financial assets	X instant, debit	IAS 1.55 Common practice	The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]
Insurance contracts issued that are assets	X instant, debit	Effective 2021-01-01 IFRS 17.78 a Disclosure, Effective 2021-01-01 IAS 1.54 da Disclosure	The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]
Reinsurance contracts held that are assets	X instant, debit	Effective 2021-01-01 IFRS 17.78 c Disclosure, Effective 2021-01-01 IAS 1.54 da Disclosure	The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]
Investments accounted for using equity method	X instant, debit	IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Investments in subsidiaries, joint ventures and associates	X instant, debit	IAS 27.10 Disclosure	The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]
Biological assets	X instant, debit	IAS 1.54 f Disclosure, IAS 41.43 Example, IAS 41.50 Disclosure	The amount of living animals or plants recognised as assets.
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners	X instant, debit	IAS 1.54 j Disclosure	The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]
Inventories	X instant, debit	IAS 1.54 g Disclosure	The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]
Current tax assets	X instant, debit	IAS 1.54 n Disclosure	The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Deferred tax assets	X instant, debit	IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure	The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Trade and other receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
Cash and cash equivalents	X instant, debit	IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral	X instant, debit	Expiry date 2021-01-01 IAS 39.37 a Disclosure, IFRS 9.3.2.23 a Disclosure	The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.
Total assets	X instant, debit	IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure	Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Equity and liabilities [abstract]
Equity [abstract]
Issued capital	X instant, credit	IAS 1.78 e Example	The nominal value of capital issued.
Retained earnings	X instant, credit	IAS 1.78 e Example, IAS 1.IG6 Example	A component of equity representing the entity's cumulative undistributed earnings or deficit.
Share premium	X instant, credit	IAS 1.78 e Example	The amount received or receivable from the issuance of the entity's shares in excess of nominal value.
Treasury shares	(X) instant, debit	IAS 1.78 e Example, IAS 32.34 Disclosure	An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest	X instant, credit	IAS 1.78 e Example	The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves	X instant, credit	IAS 1.78 e Example	A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
Total equity attributable to owners of parent	X instant, credit	IAS 1.54 r Disclosure	The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.
Non-controlling interests	X instant, credit	IAS 1.54 q Disclosure, IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure	The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
Total equity	X instant, credit	IFRS 13.93 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure, IAS 1.78 e Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Liabilities [abstract]
Trade and other payables	X instant, credit	IAS 1.54 k Disclosure	The amount of trade payables and other payables. [Refer: Trade payables; Other payables]
Provisions [abstract]
Provisions for employee benefits	X instant, credit	IAS 1.78 d Disclosure	The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
Other provisions	X instant, credit	IAS 37.84 a Disclosure, IAS 1.78 d Disclosure	The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Total provisions	X instant, credit	IAS 1.54 l Disclosure	The amount of liabilities of uncertain timing or amount.
Other financial liabilities	X instant, credit	IAS 1.54 m Disclosure	The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]
Other non-financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]
Insurance contracts issued that are liabilities	X instant, credit	Effective 2021-01-01 IFRS 17.78 b Disclosure, Effective 2021-01-01 IAS 1.54 ma Disclosure	The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]
Reinsurance contracts held that are liabilities	X instant, credit	Effective 2021-01-01 IFRS 17.78 d Disclosure, Effective 2021-01-01 IAS 1.54 ma Disclosure	The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]
Current tax liabilities	X instant, credit	IAS 1.54 n Disclosure	The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
Deferred tax liabilities	X instant, credit	IAS 1.54 o Disclosure, IAS 1.56 Disclosure, IAS 12.81 g (i) Disclosure	The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]
Liabilities included in disposal groups classified as held for sale	X instant, credit	IFRS 5.38 Disclosure, IAS 1.54 p Disclosure	The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]
Total liabilities	X instant, credit	IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IAS 1.55 Disclosure	Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Total equity and liabilities	X instant, credit	IAS 1.55 Disclosure	The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
[310000] Statement of comprehensive income, profit or loss, by function of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue	X duration, credit	IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.33 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IAS 1.103 Example, IFRS 8.23 a Disclosure, IAS 1.102 Example, IFRS 8.32 Disclosure, IFRS 8.28 a Disclosure, IFRS 5.33 b (i) Disclosure	Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants. Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Interest revenue calculated using effective interest method	X duration, credit	IAS 1.82 a Disclosure, Effective 2021-01-01 IAS 1.82 a (i) Disclosure	The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]
Insurance revenue	X duration, credit	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	The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of coverage and other services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
Cost of sales	(X) duration, debit	IAS 1.103 Disclosure, IAS 1.99 Disclosure	The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.
Gross profit	X duration, credit	IAS 1.103 Example	The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
Other income	X duration, credit	IAS 26.35 b (iv) Disclosure, IAS 1.103 Example, IAS 1.102 Example	The amount of operating income that the entity does not separately disclose in the same statement or note.
Distribution costs	(X) duration, debit	IAS 1.103 Example, IAS 1.99 Disclosure	The amount of costs relating to the distribution of goods and services.
Administrative expenses	(X) duration, debit	IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure	The amount of expenses that the entity classifies as being administrative.
Other expense	(X) duration, debit	IAS 26.35 b (vii) Disclosure, IAS 1.103 Example, IAS 1.99 Disclosure	The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.
Other gains (losses)	X duration, credit	IAS 1.102 Common practice, IAS 1.103 Common practice	The gains (losses) that the entity does not separately disclose in the same statement or note.
Insurance service expenses from insurance contracts issued	(X) duration, debit	Effective 2021-01-01 IAS 1.82 ab Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure	The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
Income (expenses) from reinsurance contracts held, other than finance income (expenses)	X duration, credit	Effective 2021-01-01 IAS 1.82 ac Disclosure, Effective 2021-01-01 IFRS 17.86 Disclosure	The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]
Profit (loss) from operating activities	X duration, credit	IAS 32.IE33 Example, IAS 1.85 Common practice	The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed	X duration, credit	IFRIC 17.15 Disclosure	The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]
Gains (losses) on net monetary position	X duration, credit	IAS 29.9 Disclosure	The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
Gain (loss) arising from derecognition of financial assets measured at amortised cost	X duration, credit	IAS 1.82 aa Disclosure	The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Finance income	X duration, credit	IAS 1.85 Common practice	The amount of income associated with interest and other financing activities of the entity.
Finance costs	(X) duration, debit	IAS 1.82 b Disclosure	The amount of costs associated with financing activities of the entity.
Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9	(X) duration, debit	IAS 1.82 ba Disclosure	The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss	X duration, credit	Effective 2021-01-01 IFRS 17.80 b Disclosure, Effective 2021-01-01 IAS 1.82 bb Disclosure	The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Finance income (expenses) from reinsurance contracts held recognised in profit or loss	X duration, credit	Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.82 bc Disclosure	The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IFRS 8.28 e Disclosure, IAS 1.82 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 8.23 g Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Other income (expense) from subsidiaries, jointly controlled entities and associates	X duration, credit	IAS 1.85 Common practice	The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category	X duration, credit	IAS 1.82 ca Disclosure	The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category	X duration, credit	IAS 1.82 cb Disclosure	The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]
Hedging gains (losses) for hedge of group of items with offsetting risk positions	X duration, credit	IFRS 9.6.6.4 Disclosure, IFRS 7.24C b (vi) Disclosure	The hedging gains (losses) for hedge of group of items with offsetting risk positions.
Profit (loss) before tax	X duration, credit	IFRS 5.33 b (i) Disclosure, IAS 1.102 Example, IFRS 8.23 Example, IFRS 8.28 b Example, IAS 1.103 Example	The profit (loss) before tax expense or income. [Refer: Profit (loss)]
Tax income (expense)	(X) duration, debit	IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 12.81 c (i) Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Profit (loss) from continuing operations	X duration, credit	IFRS 12.B12 b (vi) Disclosure, IFRS 8.28 b Disclosure, IAS 1.81A a Disclosure, IFRS 8.23 Disclosure	The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss) from discontinued operations	X duration, credit	IAS 1.82 ea Disclosure, IFRS 12.B12 b (vii) Disclosure, IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure	The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Profit (loss)	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 d (i) Disclosure, IFRS 8.23 Disclosure, IFRS 1.24 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39L e Example, IFRS 8.28 b Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent	X duration, credit	IAS 1.81B a (ii) Disclosure	The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
Profit (loss), attributable to non-controlling interests	X duration, credit	IFRS 12.12 e Disclosure, IAS 1.81B a (i) Disclosure	The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
Earnings per share [text block]	text block	IAS 33.66 Disclosure	The disclosure of earnings per share.
Earnings per share [abstract]
Earnings per share [table]	table	IAS 33.66 Disclosure	Schedule disclosing information related to earnings per share.
Classes of ordinary shares [axis]	axis	IAS 33.66 Disclosure	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Ordinary shares [member]	member [default]	IAS 33.66 Disclosure, IAS 1.79 a Common practice	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Earnings per share [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations	X.XX duration	IAS 33.66 Disclosure	Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
Basic earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.68 Disclosure	Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
Total basic earnings (loss) per share	X.XX duration	IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations	X.XX duration	IAS 33.66 Disclosure	Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
Diluted earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.68 Disclosure	Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
Total diluted earnings (loss) per share	X.XX duration	IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
[320000] Statement of comprehensive income, profit or loss, by nature of expense
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue	X duration, credit	IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.33 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IAS 1.103 Example, IFRS 8.23 a Disclosure, IAS 1.102 Example, IFRS 8.32 Disclosure, IFRS 8.28 a Disclosure, IFRS 5.33 b (i) Disclosure	Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants. Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Interest revenue calculated using effective interest method	X duration, credit	IAS 1.82 a Disclosure, Effective 2021-01-01 IAS 1.82 a (i) Disclosure	The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]
Insurance revenue	X duration, credit	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	The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of coverage and other services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]
Other income	X duration, credit	IAS 26.35 b (iv) Disclosure, IAS 1.103 Example, IAS 1.102 Example	The amount of operating income that the entity does not separately disclose in the same statement or note.
Increase (decrease) in inventories of finished goods and work in progress	(X) duration, debit	IAS 1.102 Example, IAS 1.99 Disclosure	The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]
Other work performed by entity and capitalised	X duration, credit	IAS 1.85 Common practice, IAS 1.IG6 Example	The amount of the entity's own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.
Raw materials and consumables used	(X) duration, debit	IAS 1.99 Disclosure, IAS 1.102 Example	The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]
Employee benefits expense	(X) duration, debit	IAS 1.102 Example, IAS 1.99 Disclosure, IAS 1.104 Disclosure	The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
Depreciation and amortisation expense	(X) duration, debit	IAS 1.104 Disclosure, IFRS 8.23 e Disclosure, IAS 1.99 Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 d Disclosure, IAS 1.102 Example	The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
Reversal of impairment loss (impairment loss) recognised in profit or loss	(X) duration, debit	IAS 1.99 Disclosure	The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
Other expenses	(X) duration, debit	IAS 1.102 Example, IAS 1.99 Disclosure	The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]
Other gains (losses)	X duration, credit	IAS 1.102 Common practice, IAS 1.103 Common practice	The gains (losses) that the entity does not separately disclose in the same statement or note.
Insurance service expenses from insurance contracts issued	(X) duration, debit	Effective 2021-01-01 IAS 1.82 ab Disclosure, Effective 2021-01-01 IFRS 17.80 a Disclosure	The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]
Income (expenses) from reinsurance contracts held, other than finance income (expenses)	X duration, credit	Effective 2021-01-01 IAS 1.82 ac Disclosure, Effective 2021-01-01 IFRS 17.86 Disclosure	The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]
Profit (loss) from operating activities	X duration, credit	IAS 32.IE33 Example, IAS 1.85 Common practice	The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed	X duration, credit	IFRIC 17.15 Disclosure	The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]
Gains (losses) on net monetary position	X duration, credit	IAS 29.9 Disclosure	The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.
Gain (loss) arising from derecognition of financial assets measured at amortised cost	X duration, credit	IAS 1.82 aa Disclosure	The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Finance income	X duration, credit	IAS 1.85 Common practice	The amount of income associated with interest and other financing activities of the entity.
Finance costs	(X) duration, debit	IAS 1.82 b Disclosure	The amount of costs associated with financing activities of the entity.
Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9	(X) duration, debit	IAS 1.82 ba Disclosure	The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss	X duration, credit	Effective 2021-01-01 IFRS 17.80 b Disclosure, Effective 2021-01-01 IAS 1.82 bb Disclosure	The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Finance income (expenses) from reinsurance contracts held recognised in profit or loss	X duration, credit	Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.82 bc Disclosure	The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IFRS 8.28 e Disclosure, IAS 1.82 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 8.23 g Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Other income (expense) from subsidiaries, jointly controlled entities and associates	X duration, credit	IAS 1.85 Common practice	The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category	X duration, credit	IAS 1.82 ca Disclosure	The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category	X duration, credit	IAS 1.82 cb Disclosure	The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]
Hedging gains (losses) for hedge of group of items with offsetting risk positions	X duration, credit	IFRS 9.6.6.4 Disclosure, IFRS 7.24C b (vi) Disclosure	The hedging gains (losses) for hedge of group of items with offsetting risk positions.
Profit (loss) before tax	X duration, credit	IFRS 5.33 b (i) Disclosure, IAS 1.102 Example, IFRS 8.23 Example, IFRS 8.28 b Example, IAS 1.103 Example	The profit (loss) before tax expense or income. [Refer: Profit (loss)]
Tax income (expense)	(X) duration, debit	IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 12.81 c (i) Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Profit (loss) from continuing operations	X duration, credit	IFRS 12.B12 b (vi) Disclosure, IFRS 8.28 b Disclosure, IAS 1.81A a Disclosure, IFRS 8.23 Disclosure	The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss) from discontinued operations	X duration, credit	IAS 1.82 ea Disclosure, IFRS 12.B12 b (vii) Disclosure, IAS 1.98 e Disclosure, IFRS 5.33 a Disclosure	The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Profit (loss)	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 d (i) Disclosure, IFRS 8.23 Disclosure, IFRS 1.24 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39L e Example, IFRS 8.28 b Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent	X duration, credit	IAS 1.81B a (ii) Disclosure	The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]
Profit (loss), attributable to non-controlling interests	X duration, credit	IFRS 12.12 e Disclosure, IAS 1.81B a (i) Disclosure	The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]
Earnings per share [text block]	text block	IAS 33.66 Disclosure	The disclosure of earnings per share.
Earnings per share [abstract]
Earnings per share [table]	table	IAS 33.66 Disclosure	Schedule disclosing information related to earnings per share.
Classes of ordinary shares [axis]	axis	IAS 33.66 Disclosure	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Ordinary shares [member]	member [default]	IAS 33.66 Disclosure, IAS 1.79 a Common practice	This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.
Earnings per share [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations	X.XX duration	IAS 33.66 Disclosure	Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]
Basic earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.68 Disclosure	Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]
Total basic earnings (loss) per share	X.XX duration	IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
Diluted earnings per share [abstract]
Diluted earnings (loss) per share from continuing operations	X.XX duration	IAS 33.66 Disclosure	Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]
Diluted earnings (loss) per share from discontinued operations	X.XX duration	IAS 33.68 Disclosure	Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]
Total diluted earnings (loss) per share	X.XX duration	IAS 33.66 Disclosure	The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]
[410000] Statement of comprehensive income, OCI components presented net of tax
Statement of comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 d (i) Disclosure, IFRS 8.23 Disclosure, IFRS 1.24 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39L e Example, IFRS 8.28 b Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, gains (losses) on revaluation	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans	X duration, credit	IAS 1.91 a Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]
Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss	X duration, credit	Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.
Total other comprehensive income that will not be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.82A Example, IAS 1.IG6 Example	The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, net of tax	X duration, credit	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income]
Reclassification adjustments on exchange differences on translation, net of tax	(X) duration, debit	IAS 1.92 Disclosure, IAS 21.48 Disclosure	The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, exchange differences on translation	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, net of tax	X duration, credit	Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2021-01-01 IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale]
Reclassification adjustments on available-for-sale financial assets, net of tax	(X) duration, debit	Expiry date 2021-01-01 IAS 1.92 Disclosure, Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure	The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]
Other comprehensive income, net of tax, available-for-sale financial assets	X duration, credit	Expiry date 2021-01-01 IAS 1.7 Disclosure, Expiry date 2021-01-01 IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, net of tax	X duration, credit	IAS 1.91 a Disclosure, Expiry date 2021-01-01 IFRS 7.23 c Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure	The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]
Reclassification adjustments on cash flow hedges, net of tax	(X) duration, debit	IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure, IAS 1.92 Disclosure, Expiry date 2021-01-01 IFRS 7.23 d Disclosure	The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax	(X) duration, debit	Expiry date 2021-01-01 IFRS 7.23 e Disclosure	The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]]
Other comprehensive income, net of tax, cash flow hedges	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, net of tax	X duration, credit	IFRS 9.6.5.13 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24E a Disclosure, IFRS 7.24C b (i) Disclosure, IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]
Reclassification adjustments on hedges of net investments in foreign operations, net of tax	(X) duration, debit	IAS 1.92 Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure, IFRS 7.24C b (iv) Disclosure, IAS 39.102 Disclosure	The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, hedges of net investments in foreign operations	X duration, credit	IFRS 9.6.5.13 a Disclosure, IAS 1.91 a Disclosure, IAS 39.102 a Disclosure	The amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
Change in value of time value of options [abstract]
Gains (losses) on change in value of time value of options, net of tax	X duration, credit	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of time value of options, net of tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of time value of options	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income]
Change in value of forward elements of forward contracts [abstract]
Gains (losses) on change in value of forward elements of forward contracts, net of tax	X duration, credit	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of forward elements of forward contracts	X duration, credit	IAS 1.91 a Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]
Change in value of foreign currency basis spreads [abstract]
Gains (losses) on change in value of foreign currency basis spreads, net of tax	X duration, credit	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in value of foreign currency basis spreads	X duration, credit	IAS 1.91 a Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]
Financial assets measured at fair value through other comprehensive income [abstract]
Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax	X duration, credit	IAS 1.91 a Disclosure	The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, net of tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax	(X) duration, debit	IFRS 9.5.6.5 Disclosure	The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets]
Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax	X duration, credit	Effective 2021-01-01 IFRS 17.80 b Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure	The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax	(X) duration, debit	Effective 2021-01-01 IAS 1.92 Disclosure, Effective 2021-01-01 IFRS 17.B135 a Disclosure, Effective 2021-01-01 IFRS 17.91 a Disclosure	The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss	X duration, credit	Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure	The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax	X duration, credit	Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure	The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax	(X) duration, debit	Effective 2021-01-01 IAS 1.92 Disclosure, Effective 2021-01-01 IFRS 17.91 a Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IFRS 17.B135 a Disclosure	The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss	X duration, credit	Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IAS 1.91 a Disclosure	The amount of other comprehensive income, net of tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.
Total other comprehensive income that will be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.82A Example, IAS 1.IG6 Example	The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]
Total other comprehensive income	X duration, credit	IFRS 12.B12 b (viii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IAS 1.106 d (ii) Disclosure	The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
Total comprehensive income	X duration, credit	IAS 1.106 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent	X duration, credit	IAS 1.81B b (ii) Disclosure, IAS 1.106 a Disclosure	The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
Comprehensive income, attributable to non-controlling interests	X duration, credit	IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure	The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
[420000] Statement of comprehensive income, OCI components presented before tax
Statement of comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 d (i) Disclosure, IFRS 8.23 Disclosure, IFRS 1.24 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39L e Example, IFRS 8.28 b Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, gains (losses) from investments in equity instruments	X duration, credit	IFRS 7.20 a (vii) Disclosure, IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, gains (losses) on revaluation	X duration, credit	IAS 1.91 b Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]]
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments	X duration, credit	IAS 1.91 b Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss	X duration, credit	Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax	X duration, credit	IAS 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.
Total other comprehensive income that will not be reclassified to profit or loss, before tax	X duration, credit	IAS 1.82A Common practice, IAS 1.IG6 Common practice	The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Exchange differences on translation [abstract]
Gains (losses) on exchange differences on translation, before tax	X duration, credit	IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax. [Refer: Other comprehensive income]
Reclassification adjustments on exchange differences on translation, before tax	(X) duration, debit	IAS 21.48 Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, exchange differences on translation	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]
Available-for-sale financial assets [abstract]
Gains (losses) on remeasuring available-for-sale financial assets, before tax	X duration, credit	Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2021-01-01 IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale]
Reclassification adjustments on available-for-sale financial assets, before tax	(X) duration, debit	Expiry date 2021-01-01 IFRS 7.20 a (ii) Disclosure, Expiry date 2021-01-01 IAS 1.92 Disclosure	The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]
Other comprehensive income, before tax, available-for-sale financial assets	X duration, credit	Expiry date 2021-01-01 IAS 1.91 b Disclosure, Expiry date 2021-01-01 IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]
Cash flow hedges [abstract]
Gains (losses) on cash flow hedges, before tax	X duration, credit	Expiry date 2021-01-01 IFRS 7.23 c Disclosure, IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]]
Reclassification adjustments on cash flow hedges, before tax	(X) duration, debit	Expiry date 2021-01-01 IFRS 7.23 d Disclosure, IAS 1.92 Disclosure	The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax	(X) duration, debit	Expiry date 2021-01-01 IFRS 7.23 e Disclosure	The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]]
Other comprehensive income, before tax, cash flow hedges	X duration, credit	IAS 1.91 b Disclosure, IAS 1.7 Disclosure	The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]
Hedges of net investment in foreign operations [abstract]
Gains (losses) on hedges of net investments in foreign operations, before tax	X duration, credit	IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure	The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income]
Reclassification adjustments on hedges of net investments in foreign operations, before tax	(X) duration, debit	IAS 39.102 Disclosure, IAS 1.92 Disclosure, IFRS 9.6.5.14 Disclosure	The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, hedges of net investments in foreign operations	X duration, credit	IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure	The amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]
Change in value of time value of options [abstract]
Gains (losses) on change in value of time value of options, before tax	X duration, credit	IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of time value of options, before tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, change in value of time value of options	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]
Change in value of forward elements of forward contracts [abstract]
Gains (losses) on change in value of forward elements of forward contracts, before tax	X duration, credit	IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of forward elements of forward contracts, before tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, change in value of forward elements of forward contracts	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]
Change in value of foreign currency basis spreads [abstract]
Gains (losses) on change in value of foreign currency basis spreads, before tax	X duration, credit	IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of foreign currency basis spreads, before tax	(X) duration, debit	IAS 1.92 Disclosure	The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]
Other comprehensive income, before tax, change in value of foreign currency basis spreads	X duration, credit	IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]
Financial assets measured at fair value through other comprehensive income [abstract]
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax	X duration, credit	IFRS 7.20 a (viii) Disclosure, IAS 1.91 b Disclosure	The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, before tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax	(X) duration, debit	IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure	The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax	(X) duration, debit	IFRS 9.5.6.5 Disclosure	The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets]
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income	X duration, credit	IFRS 7.20 a (viii) Disclosure, IAS 1.7 Disclosure, IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax	X duration, credit	Effective 2021-01-01 IAS 1.91 b Disclosure, Effective 2021-01-01 IFRS 17.80 b Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure	The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax	(X) duration, debit	Effective 2021-01-01 IAS 1.92 Disclosure, Effective 2021-01-01 IFRS 17.91 a Disclosure, Effective 2021-01-01 IFRS 17.B135 a Disclosure	The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss	X duration, credit	Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax	X duration, credit	Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.91 b Disclosure	The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax	(X) duration, debit	Effective 2021-01-01 IFRS 17.91 a Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IFRS 17.B135 a Disclosure, Effective 2021-01-01 IAS 1.92 Disclosure	The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss	X duration, credit	Effective 2021-01-01 IAS 1.91 b Disclosure, Effective 2021-01-01 IAS 1.7 Disclosure, Effective 2021-01-01 IFRS 17.82 Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure	The amount of other comprehensive income, before tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax	X duration, credit	IAS 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.
Total other comprehensive income that will be reclassified to profit or loss, before tax	X duration, credit	IAS 1.82A Common practice, IAS 1.IG6 Common practice	The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]
Total other comprehensive income, before tax	X duration, credit	IAS 1.91 b Disclosure	The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
Income tax relating to investments in equity instruments included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
Income tax relating to changes in revaluation surplus included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income	(X) duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income]
Income tax relating to hedges of investments in equity instruments included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss	(X) duration, debit	Effective 2021-01-01 IFRS 17.90 Disclosure, Effective 2021-01-01 IAS 1.90 Disclosure, Effective 2021-01-01 IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss	(X) duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss	(X) duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
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	(X) duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]
Income tax relating to available-for-sale financial assets included in other comprehensive income	(X) duration, debit	Expiry date 2021-01-01 IAS 12.81 ab Disclosure, Expiry date 2021-01-01 IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]
Income tax relating to cash flow hedges included in other comprehensive income	(X) duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income	(X) duration, debit	IAS 1.90 Disclosure, IAS 12.81 ab Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income]
Income tax relating to change in value of time value of options included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income]
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income	(X) duration, debit	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss	(X) duration, debit	Effective 2021-01-01 IAS 1.90 Disclosure, Effective 2021-01-01 IAS 12.81 ab Disclosure, Effective 2021-01-01 IFRS 17.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income	(X) duration, debit	Effective 2021-01-01 IFRS 17.82 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	The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss	(X) duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss	(X) duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Total other comprehensive income	X duration, credit	IFRS 12.B12 b (viii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IAS 1.106 d (ii) Disclosure	The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
Total comprehensive income	X duration, credit	IAS 1.106 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent	X duration, credit	IAS 1.81B b (ii) Disclosure, IAS 1.106 a Disclosure	The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]
Comprehensive income, attributable to non-controlling interests	X duration, credit	IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure	The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]
[510000] Statement of cash flows, direct method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services	X duration, debit	IAS 7.14 a Example	The cash inflow from sales of goods and rendering of services.
Receipts from royalties, fees, commissions and other revenue	X duration, debit	IAS 7.14 b Example	The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]
Receipts from contracts held for dealing or trading purposes	X duration, debit	IAS 7.14 g Example	The cash inflow from contracts held for dealing or trading purposes.
Receipts from premiums and claims, annuities and other policy benefits	X duration, debit	Expiry date 2021-01-01 IAS 7.14 e Example	The cash inflow from premiums and claims, annuities and other policy benefits.
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale	X duration, debit	IAS 7.14 Example	The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.
Other cash receipts from operating activities	X duration, debit	IAS 7.14 Example	The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services	(X) duration, credit	IAS 7.14 c Example	The cash outflow to suppliers for goods and services.
Payments from contracts held for dealing or trading purpose	(X) duration, credit	IAS 7.14 g Example	The cash outflow for contracts held for dealing or trading purposes.
Payments to and on behalf of employees	(X) duration, credit	IAS 7.14 d Example	The cash outflow to, and on behalf of, employees.
Payments for premiums and claims, annuities and other policy benefits	(X) duration, credit	Expiry date 2021-01-01 IAS 7.14 e Example	The cash outflow for premiums and claims, annuities and other policy benefits.
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale	(X) duration, credit	IAS 7.14 Example	The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.
Other cash payments from operating activities	(X) duration, credit	IAS 7.14 Example	The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) operations	X duration	IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example	The cash from (used in) the entity's operations.
Dividends paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for dividends paid by the entity, classified as operating activities.
Dividends received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as operating activities.
Interest received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from interest received, classified as operating activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.35 Disclosure, IAS 7.14 f Example	The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.14 Disclosure	Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) operating activities	X duration	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses	X duration, debit	IAS 7.39 Disclosure	The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
Cash flows used in obtaining control of subsidiaries or other businesses	(X) duration, credit	IAS 7.39 Disclosure	The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
Other cash receipts from sales of equity or debt instruments of other entities	X duration, debit	IAS 7.16 d Example	The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
Other cash payments to acquire equity or debt instruments of other entities	(X) duration, credit	IAS 7.16 c Example	The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
Other cash receipts from sales of interests in joint ventures	X duration, debit	IAS 7.16 d Example	The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
Other cash payments to acquire interests in joint ventures	(X) duration, credit	IAS 7.16 c Example	The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
Proceeds from sales of property, plant and equipment	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Purchase of property, plant and equipment	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Proceeds from sales of intangible assets	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Purchase of intangible assets	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Proceeds from sales of other long-term assets	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Purchase of other long-term assets	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Proceeds from government grants	X duration, debit	IAS 20.28 Common practice	The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
Cash advances and loans made to other parties	(X) duration, credit	IAS 7.16 e Example	The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
Cash receipts from repayment of advances and loans made to other parties	X duration, debit	IAS 7.16 f Example	The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.
Cash payments for futures contracts, forward contracts, option contracts and swap contracts	(X) duration, credit	IAS 7.16 g Example	The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts	X duration, debit	IAS 7.16 h Example	The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
Dividends received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as investing activities.
Interest received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from interest received, classified as investing activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.21 Disclosure	Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) investing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control	X duration, debit	IAS 7.42B Disclosure, IAS 7.42A Disclosure	The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
Payments from changes in ownership interests in subsidiaries that do not result in loss of control	(X) duration, credit	IAS 7.42B Disclosure, IAS 7.42A Disclosure	The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
Proceeds from issuing shares	X duration, debit	IAS 7.17 a Example	The cash inflow from issuing shares.
Proceeds from issuing other equity instruments	X duration, debit	IAS 7.17 a Example	The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
Payments to acquire or redeem entity's shares	(X) duration, credit	IAS 7.17 b Example	The cash outflow to acquire or redeem entity's shares.
Payments of other equity instruments	(X) duration, credit	IAS 7.17 Common practice	The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
Proceeds from borrowings	X duration, debit	IAS 7.17 c Example	The cash inflow from borrowings obtained. [Refer: Borrowings]
Repayments of borrowings	(X) duration, credit	IAS 7.17 d Example	The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
Payments of lease liabilities	(X) duration, credit	IAS 7.17 e Example	The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
Proceeds from government grants	X duration, debit	IAS 20.28 Common practice	The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
Dividends paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for dividends paid by the entity, classified as financing activities.
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as financing activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.21 Disclosure	Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) financing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	X duration, debit	IAS 7.45 Disclosure	The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents	X duration, debit	IAS 7.28 Disclosure, IAS 7.25 Disclosure	The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
Net increase (decrease) in cash and cash equivalents	X duration, debit	IAS 7.45 Disclosure	The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
Cash and cash equivalents at beginning of period	X instant, debit	IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Cash and cash equivalents at end of period	X instant, debit	IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
[520000] Statement of cash flows, indirect method
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 d (i) Disclosure, IFRS 8.23 Disclosure, IFRS 1.24 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39L e Example, IFRS 8.28 b Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Adjustments to reconcile profit (loss) [abstract]
Adjustments for income tax expense	X duration, debit	IAS 7.35 Disclosure	Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for finance costs	X duration, debit	IAS 7.20 c Common practice	Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]
Adjustments for decrease (increase) in inventories	X duration, debit	IAS 7.20 a Common practice	Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]
Adjustments for decrease (increase) in trade accounts receivable	X duration, debit	IAS 7.20 a Common practice	Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for decrease (increase) in other operating receivables	X duration, debit	IAS 7.20 a Common practice	Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for increase (decrease) in trade accounts payable	X duration, debit	IAS 7.20 a Common practice	Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for increase (decrease) in other operating payables	X duration, debit	IAS 7.20 a Common practice	Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for depreciation and amortisation expense	X duration, debit	IAS 7.20 b Common practice	Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IAS 7.20 b Common practice	Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for provisions	X duration, debit	IAS 7.20 b Common practice	Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]
Adjustments for unrealised foreign exchange losses (gains)	X duration, debit	IAS 7.20 b Common practice	Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for share-based payments	X duration, debit	IAS 7.20 b Common practice	Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for fair value losses (gains)	X duration, debit	IAS 7.20 b Common practice	Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for undistributed profits of associates	(X) duration, credit	IAS 7.20 b Common practice	Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]
Other adjustments for non-cash items	X duration, debit	IAS 7.20 b Common practice	Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
Adjustments for losses (gains) on disposal of non-current assets	X duration, debit	IAS 7.14 Common practice	Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]
Other adjustments for which cash effects are investing or financing cash flow	X duration, debit	IAS 7.20 c Common practice	Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]
Other adjustments to reconcile profit (loss)	X duration, debit	IAS 7.20 Disclosure	Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]
Total adjustments to reconcile profit (loss)	X duration, debit	IAS 7.20 Disclosure	Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Net cash flows from (used in) operations	X duration	IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example	The cash from (used in) the entity's operations.
Dividends paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for dividends paid by the entity, classified as operating activities.
Dividends received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as operating activities.
Interest received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from interest received, classified as operating activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.35 Disclosure, IAS 7.14 f Example	The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.14 Disclosure	Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) operating activities	X duration	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses	X duration, debit	IAS 7.39 Disclosure	The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
Cash flows used in obtaining control of subsidiaries or other businesses	(X) duration, credit	IAS 7.39 Disclosure	The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]
Other cash receipts from sales of equity or debt instruments of other entities	X duration, debit	IAS 7.16 d Example	The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.
Other cash payments to acquire equity or debt instruments of other entities	(X) duration, credit	IAS 7.16 c Example	The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.
Other cash receipts from sales of interests in joint ventures	X duration, debit	IAS 7.16 d Example	The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
Other cash payments to acquire interests in joint ventures	(X) duration, credit	IAS 7.16 c Example	The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]
Proceeds from sales of property, plant and equipment	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Purchase of property, plant and equipment	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]
Proceeds from sales of intangible assets	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Purchase of intangible assets	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]
Proceeds from sales of other long-term assets	X duration, debit	IAS 7.16 b Example	The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Purchase of other long-term assets	(X) duration, credit	IAS 7.16 a Example	The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]
Proceeds from government grants	X duration, debit	IAS 20.28 Common practice	The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]
Cash advances and loans made to other parties	(X) duration, credit	IAS 7.16 e Example	The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.
Cash receipts from repayment of advances and loans made to other parties	X duration, debit	IAS 7.16 f Example	The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.
Cash payments for futures contracts, forward contracts, option contracts and swap contracts	(X) duration, credit	IAS 7.16 g Example	The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts	X duration, debit	IAS 7.16 h Example	The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
Dividends received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as investing activities.
Interest received	X duration, debit	IAS 7.31 Disclosure	The cash inflow from interest received, classified as investing activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.21 Disclosure	Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) investing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control	X duration, debit	IAS 7.42B Disclosure, IAS 7.42A Disclosure	The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
Payments from changes in ownership interests in subsidiaries that do not result in loss of control	(X) duration, credit	IAS 7.42B Disclosure, IAS 7.42A Disclosure	The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]
Proceeds from issuing shares	X duration, debit	IAS 7.17 a Example	The cash inflow from issuing shares.
Proceeds from issuing other equity instruments	X duration, debit	IAS 7.17 a Example	The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.
Payments to acquire or redeem entity's shares	(X) duration, credit	IAS 7.17 b Example	The cash outflow to acquire or redeem entity's shares.
Payments of other equity instruments	(X) duration, credit	IAS 7.17 Common practice	The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.
Proceeds from borrowings	X duration, debit	IAS 7.17 c Example	The cash inflow from borrowings obtained. [Refer: Borrowings]
Repayments of borrowings	(X) duration, credit	IAS 7.17 d Example	The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
Payments of lease liabilities	(X) duration, credit	IAS 7.17 e Example	The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
Proceeds from government grants	X duration, debit	IAS 20.28 Common practice	The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
Dividends paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for dividends paid by the entity, classified as financing activities.
Interest paid	(X) duration, credit	IAS 7.31 Disclosure	The cash outflow for interest paid, classified as financing activities.
Income taxes refund (paid)	(X) duration, credit	IAS 7.14 f Example, IAS 7.35 Disclosure	The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash	X duration, debit	IAS 7.21 Disclosure	Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.
Net cash flows from (used in) financing activities	X duration, debit	IAS 7.50 d Disclosure, IAS 7.10 Disclosure	The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	X duration, debit	IAS 7.45 Disclosure	The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents	X duration, debit	IAS 7.28 Disclosure, IAS 7.25 Disclosure	The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]
Net increase (decrease) in cash and cash equivalents	X duration, debit	IAS 7.45 Disclosure	The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]
Cash and cash equivalents at beginning of period	X instant, debit	IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Cash and cash equivalents at end of period	X instant, debit	IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
[610000] Statement of changes in equity
Statement of changes in equity [abstract]
Statement of changes in equity [table]	table	IAS 1.106 Disclosure	Schedule disclosing information related to changes in equity.
Components of equity [axis]	axis	IAS 1.106 Disclosure	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Equity [member]	member [default]	IAS 1.106 Disclosure	This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used.
Equity attributable to owners of parent [member]	member	IAS 1.106 Disclosure	This member stands for equity attributable to the owners of the parent.
Issued capital [member]	member	IAS 1.106 Disclosure	This member stands for a component of equity representing issued capital.
Share premium [member]	member	IAS 1.106 Disclosure	This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.
Treasury shares [member]	member	IAS 1.106 Disclosure	This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest [member]	member	IAS 1.106 Disclosure	This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.
Other reserves [member]	member	IAS 1.106 Disclosure, IAS 1.79 b Disclosure	This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]
Revaluation surplus [member]	member	IFRS 1.IG10 Disclosure, IAS 16.39 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of exchange differences on translation [member]	member	IAS 21.52 b Disclosure, IAS 1.108 Example	This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of cash flow hedges [member]	member	IFRS 9.6.5.11 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in value of time value of options [member]	member	IFRS 9.6.5.15 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
Reserve of change in value of forward elements of forward contracts [member]	member	IAS 1.108 Example, IFRS 9.6.5.16 Disclosure	This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
Reserve of change in value of foreign currency basis spreads [member]	member	IFRS 9.6.5.16 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]	member	Effective 2021-01-01 IAS 1.108 Example	This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]	member	Effective 2021-01-01 IAS 1.108 Example	This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]	member	Effective 2021-01-01 IAS 1.108 Example	This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]	member	Expiry date 2021-01-01 IAS 1.108 Example	This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Reserve of share-based payments [member]	member	IAS 1.108 Example	This member stands for a component of equity resulting from share-based payments.
Reserve of remeasurements of defined benefit plans [member]	member	IAS 1.108 Example	This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]	member	IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example	This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]
Reserve of gains and losses from investments in equity instruments [member]	member	IAS 1.108 Example	This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]	member	IAS 1.108 Example	This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
Reserve for catastrophe [member]	member	Expiry date 2021-01-01 IAS 1.108 Example, Expiry date 2021-01-01 IFRS 4.IG58 Disclosure	This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.
Reserve for equalisation [member]	member	Expiry date 2021-01-01 IAS 1.108 Example, Expiry date 2021-01-01 IFRS 4.IG58 Disclosure	This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.
Reserve of discretionary participation features [member]	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	This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Retained earnings [member]	member	IAS 1.106 Disclosure, IAS 1.108 Example	This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.
Non-controlling interests [member]	member	IAS 1.106 Disclosure	This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
Retrospective application and retrospective restatement [axis]	axis	IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure	The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Currently stated [member]	member [default]	IAS 8.49 b (i) Disclosure, IAS 1.20 d Common practice, IAS 1.106 b Disclosure, Effective 2021-01-01 IFRS 17.113 b Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure	This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' and 'Departure from requirement of IFRS' axes if no other member is used.
Previously stated [member]	member	IAS 1.106 b Disclosure, IAS 8.49 b (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure	This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]	member	IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure	This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
Increase (decrease) due to changes in accounting policy [member]	member	IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure	This member stands for the financial effect of changes in accounting policy.
Increase (decrease) due to changes in accounting policy required by IFRSs [member]	member	IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure	This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]
Increase (decrease) due to voluntary changes in accounting policy [member]	member	IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure	This member stands for the financial effect of voluntary changes in accounting policy.
Increase (decrease) due to corrections of prior period errors [member]	member	IAS 8.49 c Disclosure, IAS 8.49 b (i) Disclosure	This member stands for the financial effect of corrections of prior period errors.
Statement of changes in equity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Equity at beginning of period	X instant, credit	IFRS 13.93 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure, IAS 1.78 e Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)	X duration, credit	IFRS 12.B10 b Example, IAS 1.106 d (i) Disclosure, IFRS 8.23 Disclosure, IFRS 1.24 b Disclosure, Effective on first application of IFRS 9 IFRS 4.39L e Example, IFRS 8.28 b Disclosure, Effective 2021-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IAS 1.81A a Disclosure, IFRS 1.32 a (ii) Disclosure	The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]
Other comprehensive income	X duration, credit	IFRS 12.B12 b (viii) Disclosure, IAS 1.91 a Disclosure, IAS 1.81A b Disclosure, IAS 1.106 d (ii) Disclosure	The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]
Total comprehensive income	X duration, credit	IAS 1.106 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure	The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.
Issue of equity	X duration, credit	IAS 1.106 d (iii) Disclosure	The increase in equity through the issue of equity instruments.
Dividends recognised as distributions to owners	(X) duration, debit	IAS 1.107 Disclosure	The amount of dividends recognised as distributions to owners.
Increase through other contributions by owners, equity	X duration, credit	IAS 1.106 d (iii) Disclosure	The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.
Decrease through other distributions to owners, equity	(X) duration, debit	IAS 1.106 d (iii) Disclosure	The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.
Increase (decrease) through other changes, equity	X duration, credit	IAS 1.106 d Disclosure	The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]
Increase (decrease) through treasury share transactions, equity	X duration, credit	IAS 1.106 d Disclosure	The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity	X duration, credit	IAS 1.106 d (iii) Disclosure	The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]
Increase (decrease) through share-based payment transactions, equity	X duration, credit	IAS 1.106 d (iii) Disclosure	The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]
Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied	(X) duration, debit	IFRS 7.24E a Disclosure, IFRS 9.6.5.11 d (i) Disclosure	The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges]
Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied	(X) duration, debit	IFRS 9.6.5.15 b (i) Disclosure	The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options]
Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied	(X) duration, debit	IFRS 9.6.5.16 Disclosure	The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts]
Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied	(X) duration, debit	IFRS 9.6.5.16 Disclosure	The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads]
Total increase (decrease) in equity	X duration, credit	IAS 1.106 d Disclosure	The increase (decrease) in equity. [Refer: Equity]
Equity at end of period	X instant, credit	IFRS 13.93 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure, IAS 1.78 e Disclosure	The amount of residual interest in the assets of the entity after deducting all its liabilities.
[710000] Statement of changes in net assets available for benefits
Statement of changes in net assets available for benefits [abstract]
Assets of benefit plan	X instant, debit	IAS 26.35 a (i) Disclosure	The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]
Description of basis of valuation of assets available for benefits	text	IAS 26.35 a (ii) Disclosure	The description of the basis of valuation of assets available for benefits in retirement benefit plans.
Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security	text	IAS 26.35 a (iii) Disclosure	The explanation of the details of a single investment exceeding either 5% of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5% of any class or type of security.
Explanation of details of any investment in employer	text	IAS 26.35 a (iv) Disclosure	The explanation of the details of any investment in the employer that a retirement benefit plan has.
Liabilities other than actuarial present value of promised retirement benefits	X instant, credit	IAS 26.35 a (v) Disclosure	The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits]
Reconciliation of changes in net assets available for benefits [abstract]
Net assets available for benefits at beginning of period	X instant, credit	IAS 26.35 a Disclosure	The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
Changes in net assets available for benefits [abstract]
Employer contributions	X duration, credit	IAS 26.35 b (i) Disclosure	The amount of employer contributions to retirement benefit plans.
Employee contributions	X duration, credit	IAS 26.35 b (ii) Disclosure	The amount of employee contributions to retirement benefit plans.
Investment income	X duration, credit	IAS 26.35 b (iii) Disclosure, IAS 1.85 Common practice	The amount of investment income, such as interest and dividends.
Other income	X duration, credit	IAS 26.35 b (iv) Disclosure, IAS 1.103 Example, IAS 1.102 Example	The amount of operating income that the entity does not separately disclose in the same statement or note.
Benefits paid or payable	(X) duration, debit	IAS 26.35 b (v) Disclosure	The amount of benefits paid or payable for retirement benefit plans.
Administrative expenses	(X) duration, debit	IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure	The amount of expenses that the entity classifies as being administrative.
Other expense	(X) duration, debit	IAS 26.35 b (vii) Disclosure, IAS 1.103 Example, IAS 1.99 Disclosure	The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.
Tax income (expense)	(X) duration, debit	IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 12.81 c (i) Disclosure	The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]
Profit (loss) on disposal of investments and changes in value of investments	X duration, credit	IAS 26.35 b (ix) Disclosure	The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]
Transfers from (to) other retirement benefit plans	X duration, credit	IAS 26.35 b (x) Disclosure	The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]
Total increase (decrease) in net assets available for benefits	X duration, credit	IAS 26.35 b Disclosure	The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
Net assets available for benefits at end of period	X instant, credit	IAS 26.35 a Disclosure	The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.
Description of funding policy	text	IAS 26.35 c Disclosure	The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.
Actuarial present value of promised retirement benefits	X instant, credit	IAS 26.35 d Disclosure	The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits	text	IAS 26.35 e Disclosure	The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]
Description of retirement benefit plan	text	IAS 26.36 Disclosure	The description of a retirement benefit plan, either as part of the financial statements or in a separate report.
Names of employers and employee groups covered	text	IAS 26.36 a Disclosure	The names of employers and employee groups covered in retirement benefit plans.
Number of participants of retirement benefit plan receiving benefits	X.XX duration	IAS 26.36 b Disclosure	The number of participants in a retirement benefit plan receiving benefits.
Number of other participants of retirement benefit plan	X.XX duration	IAS 26.36 b Disclosure	The number of other participants in a retirement benefit plan.
Description of type of retirement benefit plan	text	IAS 26.36 c Disclosure	The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]
Explanation of whether participants contribute to retirement benefit plan	text	IAS 26.36 d Disclosure	The explanation of whether participants contribute to retirement benefit plans.
Description of retirement benefits promised to participants	text	IAS 26.36 e Disclosure	The description of the retirement benefits promised to participants in retirement benefit plans.
Description of any retirement benefit plan termination terms	text	IAS 26.36 f Disclosure	The description of the termination terms of a retirement benefit plan.
Explanation of changes in description of retirement benefit plan	text	IAS 26.36 g Disclosure	The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.
[800100] Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land	X instant, debit	IAS 16.37 a Example	The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]
Buildings	X instant, debit	IAS 16.37 Common practice	The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]
Total land and buildings	X instant, debit	IAS 16.37 b Example	The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]
Machinery	X instant, debit	IAS 16.37 c Example	The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]
Vehicles [abstract]
Ships	X instant, debit	IAS 16.37 d Example	The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]
Aircraft	X instant, debit	IAS 16.37 e Example	The amount of property, plant and equipment representing aircraft used in the entity's operations.
Motor vehicles	X instant, debit	IAS 16.37 f Example	The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]
Total vehicles	X instant, debit	IAS 16.37 Common practice	The amount of property, plant and equipment representing vehicles used in the entity's operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]
Fixtures and fittings	X instant, debit	IAS 16.37 g Example	The amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.
Office equipment	X instant, debit	IAS 16.37 h Example	The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]
Bearer plants	X instant, debit	IAS 16.37 i Example	The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]
Tangible exploration and evaluation assets	X instant, debit	IFRS 6.25 Disclosure	The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]
Mining assets	X instant, debit	IAS 16.37 Common practice	The amount of assets related to mining activities of the entity.
Oil and gas assets	X instant, debit	IAS 16.37 Common practice	The amount of assets related to the exploration, evaluation, development or production of oil and gas.
Construction in progress	X instant, debit	IAS 16.37 Common practice	The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]
Owner-occupied property measured using investment property fair value model	X instant, debit	Effective 2021-01-01 IAS 16.29B Disclosure	The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]
Other property, plant and equipment	X instant, debit	IAS 16.37 Common practice	The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]
Total property, plant and equipment	X instant, debit	IAS 1.54 a Disclosure, IAS 16.73 e Disclosure	The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names	X instant, debit	IAS 38.119 a Example	The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]
Intangible exploration and evaluation assets	X instant, debit	IFRS 6.25 Disclosure, IAS 38.119 Common practice	The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]
Mastheads and publishing titles	X instant, debit	IAS 38.119 b Example	The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]
Computer software	X instant, debit	IAS 38.119 c Example	The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
Licences and franchises	X instant, debit	IAS 38.119 d Example	The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]
Copyrights, patents and other industrial property rights, service and operating rights	X instant, debit	IAS 38.119 e Example	The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]
Recipes, formulae, models, designs and prototypes	X instant, debit	IAS 38.119 f Example	The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]
Intangible assets under development	X instant, debit	IAS 38.119 g Example	The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
Other intangible assets	X instant, debit	IAS 38.119 Common practice	The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]
Total intangible assets other than goodwill	X instant, debit	IAS 1.54 c Disclosure, IAS 38.118 e Disclosure	The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]
Goodwill	X instant, debit	IFRS 3.B67 d Disclosure, IAS 36.134 a Disclosure, IAS 1.54 c Disclosure, IAS 36.135 a Disclosure	The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]
Total intangible assets and goodwill	X instant, debit	IAS 1.55 Common practice	The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]
Investment property [abstract]
Investment property completed	X instant, debit	IAS 1.112 c Common practice	The amount of investment property whose construction or development is complete. [Refer: Investment property]
Investment property under construction or development	X instant, debit	IAS 1.112 c Common practice	The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]
Total investment property	X instant, debit	IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 1.54 b Disclosure	The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.
Investments in subsidiaries, joint ventures and associates [abstract]
Investments in subsidiaries	X instant, debit	IAS 27.10 Disclosure	The amount of investments in subsidiaries in an entity's separate financial statements. [Refer: Subsidiaries [member]]
Investments in joint ventures	X instant, debit	IAS 27.10 Disclosure	The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]]
Investments in associates	X instant, debit	IAS 27.10 Disclosure	The amount of investments in associates in an entity's separate financial statements. [Refer: Associates [member]]
Total investments in subsidiaries, joint ventures and associates	X instant, debit	IAS 27.10 Disclosure	The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]
Investments accounted for using equity method [abstract]
Investments in associates accounted for using equity method	X instant, debit	IAS 1.55 Common practice	The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]
Investments in joint ventures accounted for using equity method	X instant, debit	IAS 1.55 Common practice	The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]
Total investments accounted for using equity method	X instant, debit	IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure, IAS 1.54 e Disclosure	The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]
Trade and other non-current receivables [abstract]
Non-current trade receivables	X instant, debit	IAS 1.78 b Example	The amount of non-current trade receivables. [Refer: Trade receivables]
Non-current receivables due from related parties	X instant, debit	IAS 1.78 b Example	The amount of non-current receivables due from related parties. [Refer: Related parties [member]]
Non-current receivables due from associates	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables due from associates. [Refer: Associates [member]]
Non-current receivables due from joint ventures	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]
Non-current prepayments and non-current accrued income [abstract]
Non-current prepayments	X instant, debit	IAS 1.78 b Example	The amount of non-current prepayments. [Refer: Prepayments]
Non-current lease prepayments	X instant, debit	IAS 1.55 Common practice	The amount of non-current prepayments for leases. [Refer: Non-current prepayments]
Non-current accrued income	X instant, debit	IAS 1.112 c Common practice	The amount of non-current accrued income. [Refer: Accrued income]
Total non-current prepayments and non-current accrued income	X instant, debit	IAS 1.112 c Common practice	The amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income]
Non-current receivables from taxes other than income tax	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
Non-current value added tax receivables	X instant, debit	IAS 1.78 b Common practice	The amount of non-current value added tax receivables. [Refer: Value added tax receivables]
Non-current receivables from sale of properties	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]
Non-current receivables from rental of properties	X instant, debit	IAS 1.78 b Common practice	The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]
Other non-current receivables	X instant, debit	IAS 1.78 b Example	The amount of non-current other receivables. [Refer: Other receivables]
Total trade and other non-current receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]
Miscellaneous non-current assets [abstract]
Non-current net defined benefit asset	X instant, debit	IAS 1.55 Common practice	The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]
Non-current restricted cash and cash equivalents	X instant, debit	IAS 1.55 Common practice	The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Non-current derivative financial assets	X instant, debit	IAS 1.55 Common practice	The amount of non-current derivative financial assets. [Refer: Derivative financial assets]
Non-current finance lease receivables	X instant, debit	IAS 1.55 Common practice	The amount of non-current finance lease receivables. [Refer: Finance lease receivables]
Non-current interest receivable	X instant, debit	IAS 1.112 c Common practice	The amount of non-current interest receivable. [Refer: Interest receivable]
Non-current programming assets	X instant, debit	IAS 1.55 Common practice	The amount of non-current programming assets. [Refer: Programming assets]
Non-current investments other than investments accounted for using equity method	X instant, debit	IAS 1.55 Common practice	The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]
Long-term deposits	X instant, debit	IAS 1.55 Common practice	The amount of long-term deposits held by the entity.
Other non-current assets	X instant, debit	IAS 1.55 Common practice	The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]
Trade and other current receivables [abstract]
Current trade receivables	X instant, debit	IAS 1.68 Example, IAS 1.78 b Example	The amount of current trade receivables. [Refer: Trade receivables]
Current receivables due from related parties	X instant, debit	IAS 1.78 b Example	The amount of current receivables due from related parties. [Refer: Related parties [member]]
Current receivables due from associates	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables due from associates. [Refer: Associates [member]]
Current receivables due from joint ventures	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]
Current prepayments and current accrued income [abstract]
Current prepayments [abstract]
Current advances to suppliers	X instant, debit	IAS 1.112 c Common practice	The amount of current advances made to suppliers before goods or services are received.
Current prepaid expenses	X instant, debit	IAS 1.112 c Common practice	The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.
Total current prepayments	X instant, debit	IAS 1.78 b Example	The amount of current prepayments. [Refer: Prepayments]
Current accrued income	X instant, debit	IAS 1.112 c Common practice	The amount of current accrued income. [Refer: Accrued income]
Total current prepayments and current accrued income	X instant, debit	IAS 1.112 c Common practice	The amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]
Current receivables from taxes other than income tax	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]
Current value added tax receivables	X instant, debit	IAS 1.78 b Common practice	The amount of current value added tax receivables. [Refer: Value added tax receivables]
Current receivables from sale of properties	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]
Current receivables from rental of properties	X instant, debit	IAS 1.78 b Common practice	The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]
Other current receivables	X instant, debit	IAS 1.78 b Example	The amount of current other receivables. [Refer: Other receivables]
Total trade and other current receivables	X instant, debit	IAS 1.78 b Disclosure, IAS 1.54 h Disclosure	The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
Trade and other receivables [abstract]
Trade receivables	X instant, debit	IAS 1.78 b Example	The amount due from customers for goods and services sold.
Receivables due from related parties	X instant, debit	IAS 1.78 b Example	The amount of receivables due from related parties. [Refer: Related parties [member]]
Receivables due from associates	X instant, debit	IAS 1.78 b Common practice	The amount of receivables due from associates. [Refer: Associates [member]]
Receivables due from joint ventures	X instant, debit	IAS 1.78 b Common practice	The amount of receivables due from joint ventures. [Refer: Joint ventures [member]]
Prepayments and accrued income [abstract]
Prepayments	X instant, debit	IAS 1.78 b Example	Receivables that represent amounts paid for goods and services before they have been delivered.
Accrued income	X instant, debit	IAS 1.112 c Common practice	The amount of asset representing income that has been earned but is not yet received.
Total prepayments and accrued income	X instant, debit	IAS 1.112 c Common practice	The amount of prepayments and accrued income. [Refer: Prepayments; Accrued income]
Receivables from taxes other than income tax	X instant, debit	IAS 1.78 b Common practice	The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.
Value added tax receivables	X instant, debit	IAS 1.78 b Common practice	The amount of receivables related to a value added tax.
Receivables from sale of properties	X instant, debit	IAS 1.78 b Common practice	The amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or both.
Receivables from rental of properties	X instant, debit	IAS 1.78 b Common practice	The amount of receivables arising from the rental of properties. Property is land or a building - or part of a building - or both.
Other receivables	X instant, debit	IAS 1.78 b Example	The amount receivable by the entity that it does not separately disclose in the same statement or note.
Total trade and other receivables	X instant, debit	IAS 1.54 h Disclosure, IAS 1.78 b Disclosure	The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
Categories of non-current financial assets [abstract]
Non-current financial assets at fair value through profit or loss [abstract]
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, debit	IFRS 7.8 a Disclosure	The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities	X instant, debit	Effective 2021-01-01 IFRS 7.8 a Disclosure	The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments	X instant, debit	Effective 2021-01-01 IFRS 7.8 a Disclosure	The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
Non-current financial assets at fair value through profit or loss, classified as held for trading	X instant, debit	IAS 1.55 Common practice, Expiry date 2021-01-01 IFRS 7.8 a Disclosure	The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value	X instant, debit	IFRS 7.8 a Disclosure	The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
Total non-current financial assets at fair value through profit or loss	X instant, debit	IFRS 7.8 a Disclosure	The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
Non-current financial assets available-for-sale	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 d Disclosure	The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]
Non-current held-to-maturity investments	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 b Disclosure	The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]
Non-current loans and receivables	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 c Disclosure	The amount of non-current loans and receivables. [Refer: Loans and receivables]
Non-current financial assets at fair value through other comprehensive income [abstract]
Non-current financial assets measured at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]
Non-current investments in equity instruments designated at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
Total non-current financial assets at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
Non-current financial assets at amortised cost	X instant, debit	IFRS 7.8 f Disclosure	The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Total non-current financial assets	X instant, debit	IFRS 7.25 Disclosure	The amount of non-current financial assets. [Refer: Financial assets]
Categories of current financial assets [abstract]
Current financial assets at fair value through profit or loss [abstract]
Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, debit	IFRS 7.8 a Disclosure	The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities	X instant, debit	Effective 2021-01-01 IFRS 7.8 a Disclosure	The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments	X instant, debit	Effective 2021-01-01 IFRS 7.8 a Disclosure	The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]
Current financial assets at fair value through profit or loss, classified as held for trading	X instant, debit	IAS 1.55 Common practice, Expiry date 2021-01-01 IFRS 7.8 a Disclosure	The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]
Current financial assets at fair value through profit or loss, mandatorily measured at fair value	X instant, debit	IFRS 7.8 a Disclosure	The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]
Total current financial assets at fair value through profit or loss	X instant, debit	IFRS 7.8 a Disclosure	The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]
Current financial assets available-for-sale	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 d Disclosure	The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]
Current held-to-maturity investments	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 b Disclosure	The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]
Current loans and receivables	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 c Disclosure	The amount of current loans and receivables. [Refer: Loans and receivables]
Current financial assets at fair value through other comprehensive income [abstract]
Current financial assets measured at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]
Current investments in equity instruments designated at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]
Total current financial assets at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]
Current financial assets at amortised cost	X instant, debit	IFRS 7.8 f Disclosure	The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]
Total current financial assets	X instant, debit	IFRS 7.25 Disclosure	The amount of current financial assets. [Refer: Financial assets]
Categories of financial assets [abstract]
Financial assets at fair value through profit or loss [abstract]
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, debit	IFRS 7.8 a Disclosure	The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities	X instant, debit	Effective 2021-01-01 IFRS 7.8 a Disclosure	The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments	X instant, debit	Effective 2021-01-01 IFRS 7.8 a Disclosure	The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]
Financial assets at fair value through profit or loss, classified as held for trading	X instant, debit	IAS 1.55 Common practice, Expiry date 2021-01-01 IFRS 7.8 a Disclosure	The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]
Financial assets at fair value through profit or loss, mandatorily measured at fair value	X instant, debit	IFRS 7.8 a Disclosure	The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]
Total financial assets at fair value through profit or loss	X instant, debit	IFRS 7.8 a Disclosure	The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]
Financial assets available-for-sale	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 d Disclosure	The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]
Held-to-maturity investments	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 b Disclosure	The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]
Loans and receivables	X instant, debit	Expiry date 2021-01-01 IFRS 7.8 c Disclosure	The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]
Financial assets at fair value through other comprehensive income [abstract]
Financial assets measured at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]
Investments in equity instruments designated at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure, IFRS 7.11A c Disclosure	The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]
Total financial assets at fair value through other comprehensive income	X instant, debit	IFRS 7.8 h Disclosure	The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]
Financial assets at amortised cost	X instant, debit	IFRS 7.8 f Disclosure	The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]
Total financial assets	X instant, debit	IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35N Example, IFRS 7.25 Disclosure, IFRS 7.35M Disclosure	The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]
Classes of current inventories [abstract]
Current raw materials and current production supplies [abstract]
Current raw materials	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]
Current production supplies	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]
Total current raw materials and current production supplies	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]
Current merchandise	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]
Current food and beverage	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]
Current agricultural produce	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories]
Current work in progress	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
Current finished goods	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]
Current packaging and storage materials	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]
Current spare parts	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]
Current fuel	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of fuel. [Refer: Inventories]
Property intended for sale in ordinary course of business	X instant, debit	IAS 1.55 Common practice	The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building - or part of a building - or both.
Current inventories in transit	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]
Other current inventories	X instant, debit	IAS 2.37 Common practice	The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]
Total current inventories	X instant, debit	IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure	The amount of current inventories. [Refer: Inventories]
Classes of current inventories, alternative [abstract]
Current inventories held for sale	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]
Current work in progress	X instant, debit	IAS 1.78 c Example, IAS 2.37 Common practice	A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]
Current materials and supplies to be consumed in production process or rendering services	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]
Total current inventories	X instant, debit	IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure	The amount of current inventories. [Refer: Inventories]
Non-current inventories arising from extractive activities [abstract]
Non-current ore stockpiles	X instant, debit	IAS 2.37 Common practice	A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]
Current inventories arising from extractive activities [abstract]
Current ore stockpiles	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]
Current crude oil	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]
Current petroleum and petrochemical products	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]
Current natural gas	X instant, debit	IAS 2.37 Common practice	A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]
Cash and cash equivalents [abstract]
Cash [abstract]
Cash on hand	X instant, debit	IAS 7.45 Common practice	The amount of cash held by the entity. This does not include demand deposits.
Balances with banks	X instant, debit	IAS 7.45 Common practice	The amount of cash balances held at banks.
Total cash	X instant, debit	IAS 7.45 Common practice	The amount of cash on hand and demand deposits. [Refer: Cash on hand]
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents	X instant, debit	IAS 7.45 Common practice	A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
Short-term investments, classified as cash equivalents	X instant, debit	IAS 7.45 Common practice	A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
Other banking arrangements, classified as cash equivalents	X instant, debit	IAS 7.45 Common practice	A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]
Total cash equivalents	X instant, debit	IAS 7.45 Common practice	The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
Other cash and cash equivalents	X instant, debit	IAS 7.45 Common practice	The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]
Total cash and cash equivalents	X instant, debit	IFRS 12.B13 a Disclosure, IAS 7.45 Disclosure, IAS 1.54 i Disclosure	The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Non-current assets or disposal groups classified as held for sale	X instant, debit	IFRS 5.38 Disclosure	The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]
Non-current assets or disposal groups classified as held for distribution to owners	X instant, debit	IFRS 5.38 Disclosure, IFRS 5.5A Disclosure	The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]
Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners	X instant, debit	IAS 1.54 j Disclosure	The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]
Miscellaneous current assets [abstract]
Current net defined benefit asset	X instant, debit	IAS 1.55 Common practice	The amount of current net defined benefit asset. [Refer: Net defined benefit asset]
Current restricted cash and cash equivalents	X instant, debit	IAS 1.55 Common practice	The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Current derivative financial assets	X instant, debit	IAS 1.55 Common practice	The amount of current derivative financial assets. [Refer: Derivative financial assets]
Current finance lease receivables	X instant, debit	IAS 1.55 Common practice	The amount of current finance lease receivables. [Refer: Finance lease receivables]
Current interest receivable	X instant, debit	IAS 1.112 c Common practice	The amount of current interest receivable. [Refer: Interest receivable]
Current programming assets	X instant, debit	IAS 1.55 Common practice	The amount of current programming assets. [Refer: Programming assets]
Current investments	X instant, debit	IAS 1.55 Common practice	The amount of current investments.
Short-term deposits, not classified as cash equivalents	X instant, debit	IAS 1.55 Common practice	The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]
Current prepayments and other current assets	X instant, debit	IAS 1.55 Common practice	The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]
Other current assets	X instant, debit	IAS 1.55 Common practice	The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]
Miscellaneous assets [abstract]
Net defined benefit asset	X instant, debit	IAS 1.55 Common practice	The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]
Restricted cash and cash equivalents	X instant, debit	IAS 1.55 Common practice	The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]
Derivative financial assets	X instant, debit	IAS 1.55 Common practice	The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
Derivative financial assets held for trading	X instant, debit	IAS 1.55 Common practice	The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]
Derivative financial assets held for hedging	X instant, debit	IAS 1.55 Common practice	The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]
Finance lease receivables	X instant, debit	IAS 1.55 Common practice	The amount of receivables related to finance leases.
Interest receivable	X instant, debit	IAS 1.112 c Common practice	The amount of interest recognised as a receivable.
Programming assets	X instant, debit	IAS 1.55 Common practice	The amount of assets relating to programming. [Refer: Assets]
Investments other than investments accounted for using equity method	X instant, debit	IAS 1.55 Common practice	The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Equity instruments held	X instant, debit	IAS 1.55 Common practice	The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.
Debt instruments held [abstract]
Bank debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]
Corporate debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]
Government debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]
Asset-backed debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]
Other debt instruments held	X instant, debit	IAS 1.112 c Common practice	The amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]
Total debt instruments held	X instant, debit	IAS 1.55 Common practice	The amount of instruments representing indebtedness held by the entity.
Loans and advances to banks	X instant, debit	IAS 1.55 Common practice	The amount of loans and advances the entity has made to banks.
Loans and advances to customers	X instant, debit	IAS 1.55 Common practice	The amount of loans and advances the entity has made to customers.
Loans to corporate entities	X instant, debit	IAS 1.112 c Common practice	The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]
Loans to consumers	X instant, debit	IAS 1.112 c Common practice	The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]
Loans to government	X instant, debit	IAS 1.55 Common practice	The amount of loans to government made by the entity.
Cash and bank balances at central banks	X instant, debit	IAS 1.55 Common practice	The amount of cash and bank balances held at central banks.
Mandatory reserve deposits at central banks	X instant, debit	IAS 1.112 c Common practice	The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.
Bank balances at central banks other than mandatory reserve deposits	X instant, debit	IAS 1.112 c Common practice	The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]
Bank acceptance assets	X instant, debit	IAS 1.55 Common practice	The amount of bank acceptances recognised as assets.
Reverse repurchase agreements and cash collateral on securities borrowed	X instant, debit	IAS 1.55 Common practice	The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]
Investments for risk of policyholders	X instant, debit	IAS 1.55 Common practice	The amount of investments against insurance liabilities where all risk is borne by the policyholders.
Items in course of collection from other banks	X instant, debit	IAS 1.55 Common practice	The amount of items that have been transmitted from other banks but not yet been received and processed by the entity.
Other assets	X instant, debit	IAS 1.55 Common practice	The amount of assets that the entity does not separately disclose in the same statement or note.
Classes of other provisions [abstract]
Warranty provision [abstract]
Non-current warranty provision	X instant, credit	IAS 37 - Example 1 Warranties Example, IAS 37.87 Example	The amount of non-current provision for warranties. [Refer: Warranty provision]
Current warranty provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 1 Warranties Example	The amount of current provision for warranties. [Refer: Warranty provision]
Total warranty provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 1 Warranties Example	The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]
Restructuring provision [abstract]
Non-current restructuring provision	X instant, credit	IAS 37.70 Example	The amount of non-current provision for restructuring. [Refer: Restructuring provision]
Current restructuring provision	X instant, credit	IAS 37.70 Example	The amount of current provision for restructuring. [Refer: Restructuring provision]
Total restructuring provision	X instant, credit	IAS 37.70 Example	The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions]
Legal proceedings provision [abstract]
Non-current legal proceedings provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 10 A court case Example	The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]
Current legal proceedings provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 10 A court case Example	The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]
Total legal proceedings provision	X instant, credit	IAS 37 - Example 10 A court case Example, IAS 37.87 Example	The amount of provision for legal proceedings. [Refer: Other provisions]
Refunds provision [abstract]
Non-current refunds provision	X instant, credit	IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example	The amount of non-current provision for refunds. [Refer: Refunds provision]
Current refunds provision	X instant, credit	IAS 37 - Example 4 Refunds policy Example, IAS 37.87 Example	The amount of current provision for refunds. [Refer: Refunds provision]
Total refunds provision	X instant, credit	IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example	The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]
Onerous contracts provision [abstract]
Non-current onerous contracts provision	X instant, credit	IAS 37.66 Example	The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
Current onerous contracts provision	X instant, credit	IAS 37.66 Example	The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
Total onerous contracts provision	X instant, credit	IAS 37.66 Example	The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]
Provision for decommissioning, restoration and rehabilitation costs [abstract]
Non-current provision for decommissioning, restoration and rehabilitation costs	X instant, credit	IAS 37 - D Examples: disclosures Example, IAS 37.87 Example	The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
Current provision for decommissioning, restoration and rehabilitation costs	X instant, credit	IAS 37.87 Example, IAS 37 - D Examples: disclosures Example	The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
Total provision for decommissioning, restoration and rehabilitation costs	X instant, credit	IAS 37 - D Examples: disclosures Example, IAS 37.87 Example	The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions	X instant, credit	IAS 1.78 d Common practice	The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
Current miscellaneous other provisions	X instant, credit	IAS 1.78 d Common practice	The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
Total miscellaneous other provisions	X instant, credit	IAS 1.78 d Common practice	The amount of miscellaneous other provisions. [Refer: Other provisions]
Other provisions [abstract]
Other non-current provisions	X instant, credit	IAS 1.78 d Disclosure	The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
Other current provisions	X instant, credit	IAS 1.78 d Disclosure	The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
Total other provisions	X instant, credit	IAS 37.84 a Disclosure, IAS 1.78 d Disclosure	The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Borrowings [abstract]
Non-current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The non-current portion of non-current borrowings. [Refer: Borrowings]
Current borrowings and current portion of non-current borrowings [abstract]
Current borrowings	X instant, credit	IAS 1.55 Common practice	The amount of current borrowings. [Refer: Borrowings]
Current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The current portion of non-current borrowings. [Refer: Borrowings]
Total current borrowings and current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
Total borrowings	X instant, credit	IAS 1.55 Common practice	The amount of outstanding funds that the entity is obligated to repay.
Non-current portion of non-current borrowings, by type [abstract]
Non-current portion of non-current loans received	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current loans received. [Refer: Loans received]
Non-current portion of non-current secured bank loans received	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
Non-current portion of non-current unsecured bank loans received	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
Non-current portion of non-current bonds issued	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current bonds issued. [Refer: Bonds issued]
Non-current portion of non-current notes and debentures issued	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
Non-current portion of non-current commercial papers issued	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
Non-current portion of other non-current borrowings	X instant, credit	IAS 1.112 c Common practice	The non-current portion of non-current other borrowings. [Refer: Other borrowings]
Total non-current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The non-current portion of non-current borrowings. [Refer: Borrowings]
Current borrowings and current portion of non-current borrowings, by type [abstract]
Current loans received and current portion of non-current loans received	X instant, credit	IAS 1.112 c Common practice	The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]
Current secured bank loans received and current portion of non-current secured bank loans received	X instant, credit	IAS 1.112 c Common practice	The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]
Current unsecured bank loans received and current portion of non-current unsecured bank loans received	X instant, credit	IAS 1.112 c Common practice	The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]
Current bonds issued and current portion of non-current bonds issued	X instant, credit	IAS 1.112 c Common practice	The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]
Current notes and debentures issued and current portion of non-current notes and debentures issued	X instant, credit	IAS 1.112 c Common practice	The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]
Current commercial papers issued and current portion of non-current commercial papers issued	X instant, credit	IAS 1.112 c Common practice	The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]
Other current borrowings and current portion of other non-current borrowings	X instant, credit	IAS 1.112 c Common practice	The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]
Total current borrowings and current portion of non-current borrowings	X instant, credit	IAS 1.55 Common practice	The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
Borrowings, by type [abstract]
Loans received	X instant, credit	IAS 1.112 c Common practice	The amount of loans received.
Secured bank loans received	X instant, credit	IAS 1.112 c Common practice	The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]
Unsecured bank loans received	X instant, credit	IAS 1.112 c Common practice	The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]
Bonds issued	X instant, credit	IAS 1.112 c Common practice	The amount of bonds issued by the entity.
Notes and debentures issued	X instant, credit	IAS 1.112 c Common practice	The amount of notes and debentures issued by the entity.
Commercial papers issued	X instant, credit	IAS 1.112 c Common practice	The amount of commercial paper issued by the entity.
Other borrowings	X instant, credit	IAS 1.112 c Common practice	The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]
Total borrowings	X instant, credit	IAS 1.55 Common practice	The amount of outstanding funds that the entity is obligated to repay.
Trade and other non-current payables [abstract]
Non-current trade payables	X instant, credit	IAS 1.78 Common practice	The non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]
Non-current payables for purchase of energy	X instant, credit	IAS 1.78 Common practice	The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]
Non-current payables to related parties	X instant, credit	IAS 1.78 Common practice	The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
Non-current payables for purchase of non-current assets	X instant, credit	IAS 1.78 Common practice	The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
Accruals and deferred income classified as non-current [abstract]
Deferred income classified as non-current	X instant, credit	IAS 1.78 Common practice	The amount of deferred income classified as non-current. [Refer: Deferred income]
Rent deferred income classified as non-current	X instant, credit	IAS 1.78 Common practice	The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]
Accruals classified as non-current	X instant, credit	IAS 1.78 Common practice	The amount of accruals classified as non-current. [Refer: Accruals]
Total accruals and deferred income classified as non-current	X instant, credit	IAS 1.78 Common practice	The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]
Non-current payables on social security and taxes other than income tax	X instant, credit	IAS 1.78 Common practice	The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]
Non-current value added tax payables	X instant, credit	IAS 1.78 Common practice	The amount of non-current value added tax payables. [Refer: Value added tax payables]
Non-current excise tax payables	X instant, credit	IAS 1.78 Common practice	The amount of non-current excise tax payables. [Refer: Excise tax payables]
Non-current retention payables	X instant, credit	IAS 1.78 Common practice	The amount of non-current retention payables. [Refer: Retention payables]
Other non-current payables	X instant, credit	IAS 1.55 Common practice	The amount of non-current payables that the entity does not separately disclose in the same statement or note.
Total trade and other non-current payables	X instant, credit	IAS 1.54 k Disclosure	The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]
Trade and other current payables [abstract]
Current trade payables	X instant, credit	IAS 1.70 Example, IAS 1.78 Common practice	The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]
Current payables for purchase of energy	X instant, credit	IAS 1.78 Common practice	The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]
Current payables to related parties	X instant, credit	IAS 1.78 Common practice	The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]
Current payables for purchase of non-current assets	X instant, credit	IAS 1.78 Common practice	The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]
Accruals and deferred income classified as current [abstract]
Deferred income classified as current	X instant, credit	IAS 1.78 Common practice	The amount of deferred income classified as current. [Refer: Deferred income]
Rent deferred income classified as current	X instant, credit	IAS 1.78 Common practice	The amount of rent deferred income classified as current. [Refer: Rent deferred income]
Accruals classified as current	X instant, credit	IAS 1.78 Common practice	The amount of accruals classified as current. [Refer: Accruals]
Short-term employee benefits accruals	X instant, credit	IAS 1.78 Common practice	The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]
Total accruals and deferred income classified as current	X instant, credit	IAS 1.78 Common practice	The amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income]
Current payables on social security and taxes other than income tax	X instant, credit	IAS 1.78 Common practice	The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]
Current value added tax payables	X instant, credit	IAS 1.78 Common practice	The amount of current value added tax payables. [Refer: Value added tax payables]
Current excise tax payables	X instant, credit	IAS 1.78 Common practice	The amount of current excise tax payables. [Refer: Excise tax payables]
Current retention payables	X instant, credit	IAS 1.78 Common practice	The amount of current retention payables. [Refer: Retention payables]
Other current payables	X instant, credit	IAS 1.55 Common practice	The amount of current payables that the entity does not separately disclose in the same statement or note.
Total trade and other current payables	X instant, credit	IAS 1.54 k Disclosure	The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]
Trade and other payables [abstract]
Trade payables	X instant, credit	IAS 1.78 Common practice	The amount of payment due to suppliers for goods and services used in the entity's business.
Payables for purchase of energy	X instant, credit	IAS 1.78 Common practice	The amount of payables for the purchase of energy.
Payables to related parties	X instant, credit	IAS 1.78 Common practice	The amount of payables due to related parties. [Refer: Related parties [member]]
Payables for purchase of non-current assets	X instant, credit	IAS 1.78 Common practice	The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]
Accruals and deferred income [abstract]
Deferred income	X instant, credit	IAS 1.78 Common practice	The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]
Rent deferred income	X instant, credit	IAS 1.78 Common practice	The amount of deferred income arising on rental activity. [Refer: Deferred income]
Accruals	X instant, credit	IAS 1.78 Common practice	The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.
Total accruals and deferred income	X instant, credit	IAS 1.78 Common practice	The amount of accruals and deferred income. [Refer: Accruals; Deferred income]
Payables on social security and taxes other than income tax	X instant, credit	IAS 1.78 Common practice	The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.
Value added tax payables	X instant, credit	IAS 1.78 Common practice	The amount of payables related to a value added tax.
Excise tax payables	X instant, credit	IAS 1.78 Common practice	The amount of payables related to excise tax.
Retention payables	X instant, credit	IAS 1.78 Common practice	The amount of payment that is withheld by the entity, pending the fulfilment of a condition.
Other payables	X instant, credit	IAS 1.55 Common practice	Amounts payable that the entity does not separately disclose in the same statement or note.
Total trade and other payables	X instant, credit	IAS 1.54 k Disclosure	The amount of trade payables and other payables. [Refer: Trade payables; Other payables]
Categories of non-current financial liabilities [abstract]
Non-current financial liabilities at fair value through profit or loss [abstract]
Non-current financial liabilities at fair value through profit or loss, classified as held for trading	X instant, credit	IFRS 7.8 e Disclosure	The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, credit	IFRS 7.8 e Disclosure	The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
Total non-current financial liabilities at fair value through profit or loss	X instant, credit	IFRS 7.8 e Disclosure	The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
Non-current financial liabilities at amortised cost	X instant, credit	IFRS 7.8 g Disclosure, Expiry date 2021-01-01 IFRS 7.8 f Disclosure	The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Total non-current financial liabilities	X instant, credit	IFRS 7.25 Disclosure	The amount of non-current financial liabilities. [Refer: Financial liabilities]
Categories of current financial liabilities [abstract]
Current financial liabilities at fair value through profit or loss [abstract]
Current financial liabilities at fair value through profit or loss, classified as held for trading	X instant, credit	IFRS 7.8 e Disclosure	The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, credit	IFRS 7.8 e Disclosure	The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
Total current financial liabilities at fair value through profit or loss	X instant, credit	IFRS 7.8 e Disclosure	The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]
Current financial liabilities at amortised cost	X instant, credit	Expiry date 2021-01-01 IFRS 7.8 f Disclosure, IFRS 7.8 g Disclosure	The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Total current financial liabilities	X instant, credit	IFRS 7.25 Disclosure	The amount of current financial liabilities. [Refer: Financial liabilities]
Categories of financial liabilities [abstract]
Financial liabilities at fair value through profit or loss [abstract]
Financial liabilities at fair value through profit or loss that meet definition of held for trading	X instant, credit	IFRS 7.8 e Disclosure	The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently	X instant, credit	IFRS 7.8 e Disclosure	The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]
Total financial liabilities at fair value through profit or loss	X instant, credit	IFRS 7.8 e Disclosure	The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]
Financial liabilities at amortised cost	X instant, credit	IFRS 7.8 g Disclosure, Expiry date 2021-01-01 IFRS 7.8 f Disclosure	The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]
Total financial liabilities	X instant, credit	IFRS 7.25 Disclosure	The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]
Miscellaneous non-current liabilities [abstract]
Non-current net defined benefit liability	X instant, credit	IAS 1.55 Common practice	The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]
Non-current derivative financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]
Non-current government grants	X instant, credit	IAS 1.55 Common practice	The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]
Non-current advances received	X instant, credit	IAS 1.55 Common practice	The non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received]
Non-current dividend payables	X instant, credit	IAS 1.55 Common practice	The amount of non-current dividend payables. [Refer: Dividend payables]
Non-current interest payable	X instant, credit	IAS 1.112 c Common practice	The amount of non-current interest payable. [Refer: Interest payable]
Non-current deposits from customers	X instant, credit	IAS 1.55 Common practice	The amount of non-current deposits from customers. [Refer: Deposits from customers]
Non-current debt instruments issued	X instant, credit	IAS 1.55 Common practice	The amount of non-current debt instruments issued. [Refer: Debt instruments issued]
Other non-current liabilities	X instant, credit	IAS 1.55 Common practice	The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]
Miscellaneous current liabilities [abstract]
Current net defined benefit liability	X instant, credit	IAS 1.55 Common practice	The amount of current net defined benefit liability. [Refer: Net defined benefit liability]
Current derivative financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]
Current government grants	X instant, credit	IAS 1.55 Common practice	The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]
Current advances received	X instant, credit	IAS 1.55 Common practice	The amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]
Current dividend payables	X instant, credit	IAS 1.55 Common practice	The amount of current dividend payables. [Refer: Dividend payables]
Current interest payable	X instant, credit	IAS 1.112 c Common practice	The amount of current interest payable. [Refer: Interest payable]
Current deposits from customers	X instant, credit	IAS 1.55 Common practice	The amount of current deposits from customers. [Refer: Deposits from customers]
Current debt instruments issued	X instant, credit	IAS 1.55 Common practice	The amount of current debt instruments issued. [Refer: Debt instruments issued]
Current accrued expenses and other current liabilities	X instant, credit	IAS 1.55 Common practice	The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]
Other current liabilities	X instant, credit	IAS 1.55 Common practice	The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]
Miscellaneous liabilities [abstract]
Net defined benefit liability	X instant, credit	IAS 1.55 Common practice	The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]
Derivative financial liabilities	X instant, credit	IAS 1.55 Common practice	The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]
Derivative financial liabilities held for trading	X instant, credit	IAS 1.55 Common practice	The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]
Derivative financial liabilities held for hedging	X instant, credit	IAS 1.55 Common practice	The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]
Government grants	X instant, credit	IAS 1.55 Common practice	The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Government [member]]
Advances received	X instant, credit	IAS 1.55 Common practice	The amount of payments received for goods or services to be provided in the future.
Dividend payables	X instant, credit	IAS 1.55 Common practice	The amount of dividends that the company has declared but not yet paid.
Interest payable	X instant, credit	IAS 1.112 c Common practice	The amount of interest recognised as a liability.
Deposits from banks	X instant, credit	IAS 1.55 Common practice	The amount of deposit liabilities from banks held by the entity.
Deposits from customers [abstract]
Balances on term deposits from customers	X instant, credit	IAS 1.112 c Common practice	The amount of balances in customers' term deposits held by the entity.
Balances on demand deposits from customers	X instant, credit	IAS 1.112 c Common practice	The amount of balances in customers' demand deposits held by the entity.
Balances on current accounts from customers	X instant, credit	IAS 1.112 c Common practice	The amount of balances in customers' current accounts held by the entity.
Balances on other deposits from customers	X instant, credit	IAS 1.112 c Common practice	The amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.
Total deposits from customers	X instant, credit	IAS 1.55 Common practice	The amount of deposit liabilities from customers held by the entity.
Liabilities due to central banks	X instant, credit	IAS 1.55 Common practice	The amount of liabilities due to central banks.
Subordinated liabilities [abstract]
Dated subordinated liabilities	X instant, credit	IAS 1.112 c Common practice	The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]
Undated subordinated liabilities	X instant, credit	IAS 1.112 c Common practice	The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]
Total subordinated liabilities	X instant, credit	IAS 1.55 Common practice	The amount of liabilities that are subordinate to other liabilities with respect to claims.
Debt instruments issued	X instant, credit	IAS 1.55 Common practice	The amount of instruments issued by the entity that represent indebtedness.
Bank acceptance liabilities	X instant, credit	IAS 1.55 Common practice	The amount of bank acceptances recognised as liabilities.
Repurchase agreements and cash collateral on securities lent	X instant, credit	IAS 1.55 Common practice	The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.
Investment contracts liabilities	X instant, credit	IAS 1.55 Common practice	The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.
Items in course of transmission to other banks	X instant, credit	IAS 1.55 Common practice	The amount of items that have been transmitted to but not yet received and processed by other banks.
Other liabilities	X instant, credit	IAS 1.55 Common practice	The amount of liabilities that the entity does not separately disclose in the same statement or note.
Miscellaneous equity [abstract]
Capital reserve	X instant, credit	IAS 1.55 Common practice	A component of equity representing the capital reserves.
Additional paid-in capital	X instant, credit	IAS 1.55 Common practice	The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.
Accumulated other comprehensive income	X instant, credit	IAS 1.55 Common practice	The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]
Other reserves [abstract]
Revaluation surplus	X instant, credit	IAS 16.39 Disclosure, IAS 38.85 Disclosure	A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of exchange differences on translation	X instant, credit	IAS 21.52 b Disclosure	A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]
Reserve of cash flow hedges	X instant, credit	IFRS 9.6.5.11 Disclosure, IAS 1.78 e Common practice	A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in value of time value of options	X instant, credit	IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure	A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.
Reserve of change in value of forward elements of forward contracts	X instant, credit	IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure	A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
Reserve of change in value of foreign currency basis spreads	X instant, credit	IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure	A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss	X instant, credit	Effective 2021-01-01 IAS 1.78 e Common practice	A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss	X instant, credit	Effective 2021-01-01 IAS 1.78 e Common practice	A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss	X instant, credit	Effective 2021-01-01 IAS 1.78 e Common practice	A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]
Reserve of gains and losses on remeasuring available-for-sale financial assets	X instant, credit	Expiry date 2021-01-01 IAS 1.78 e Common practice	A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Reserve of share-based payments	X instant, credit	IAS 1.78 e Common practice	A component of equity resulting from share-based payments.
Reserve of remeasurements of defined benefit plans	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale	X instant, credit	IFRS 5.38 Disclosure, IFRS 5 - Example 12 Example	The amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]]
Reserve of gains and losses from investments in equity instruments	X instant, credit	IAS 1.78 e Common practice	A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.
Reserve of change in fair value of financial liability attributable to change in credit risk of liability	X instant, credit	IAS 1.78 e Common practice	A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]
Reserve for catastrophe	X instant, credit	Expiry date 2021-01-01 IFRS 4.IG58 Disclosure, Expiry date 2021-01-01 IAS 1.78 e Example	A component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.
Reserve for equalisation	X instant, credit	Expiry date 2021-01-01 IFRS 4.IG58 Disclosure, Expiry date 2021-01-01 IAS 1.78 e Example	A component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.
Reserve of discretionary participation features	X instant, credit	Expiry date 2021-01-01 IAS 1.78 e Example, Expiry date 2021-01-01 IFRS 4.IG22 f Disclosure, Expiry date 2021-01-01 IFRS 4.34 b Disclosure	A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Reserve of equity component of convertible instruments	X instant, credit	IAS 1.55 Common practice	A component of equity representing components of convertible instruments classified as equity.
Capital redemption reserve	X instant, credit	IAS 1.55 Common practice	A component of equity representing the reserve for the redemption of the entity's own shares.
Merger reserve	X instant, credit	IAS 1.55 Common practice	A component of equity that may result in relation to a business combination outside the scope of IFRS 3.
Statutory reserve	X instant, credit	IAS 1.55 Common practice	A component of equity representing reserves created based on legal requirements.
Total other reserves	X instant, credit	IAS 1.78 e Example	A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]
Net assets (liabilities) [abstract]
Assets	X instant, debit	IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure	Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Liabilities	(X) instant, credit	IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 d Disclosure, IFRS 8.23 Disclosure, IAS 1.55 Disclosure	Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Net assets (liabilities)	X instant, debit	IAS 1.112 c Common practice, IFRS 1.IG63 Example	The amount of assets less the amount of liabilities.
Net current assets (liabilities) [abstract]
Current assets	X instant, debit	IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example, IAS 1.66 Disclosure	The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Current liabilities	(X) instant, credit	IFRS 12.B12 b (iii) Disclosure, IFRS 12.B10 b Example, IAS 1.69 Disclosure	The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.
Net current assets (liabilities)	X instant, debit	IAS 1.55 Common practice	The amount of current assets less the amount of current liabilities.
Assets less current liabilities [abstract]
Assets	X instant, debit	IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IFRS 8.28 c Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure	Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.
Current liabilities	(X) instant, credit	IFRS 12.B12 b (iii) Disclosure, IFRS 12.B10 b Example, IAS 1.69 Disclosure	The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.
Assets less current liabilities	X instant, debit	IAS 1.55 Common practice	The amount of assets less the amount of current liabilities.
Net debt	X instant, credit	IAS 1.112 c Common practice	The amount of net debt of the entity.
[800200] Notes - Analysis of income and expense
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of goods. [Refer: Revenue]
Revenue from sale of copper	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of copper. [Refer: Revenue]
Revenue from sale of gold	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of gold. [Refer: Revenue]
Revenue from sale of silver	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of silver. [Refer: Revenue]
Revenue from sale of oil and gas products	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]
Revenue from sale of crude oil	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]
Revenue from sale of natural gas	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]
Revenue from sale of petroleum and petrochemical products	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]
Revenue from sale of telecommunication equipment	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]
Revenue from sale of electricity	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of electricity. [Refer: Revenue]
Revenue from sale of publications	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of publications. [Refer: Revenue]
Circulation revenue	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]
Subscription circulation revenue	X duration, credit	IAS 1.112 c Common practice	The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]
Non-subscription circulation revenue	X duration, credit	IAS 1.112 c Common practice	The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]
Revenue from sale of books	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of books. [Refer: Revenue]
Revenue from sale of agricultural produce	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]
Revenue from sale of sugar	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of sugar. [Refer: Revenue]
Revenue from sale of alcohol and alcoholic drinks	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]
Revenue from sale of food and beverage	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]
Revenue from rendering of services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of services. [Refer: Revenue]
Revenue from rendering of telecommunication services [abstract]
Revenue from rendering of telephone services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]
Revenue from rendering of land line telephone services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]
Revenue from rendering of mobile telephone services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]
Revenue from rendering of internet and data services [abstract]
Revenue from rendering of internet services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of internet services. [Refer: Revenue]
Revenue from rendering of data services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of data services. [Refer: Revenue]
Total revenue from rendering of internet and data services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]
Revenue from rendering of interconnection services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]
Revenue from rendering of other telecommunication services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
Total revenue from rendering of telecommunication services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]
Revenue from rendering of transport services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of transport services. [Refer: Revenue]
Revenue from rendering of passenger transport services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]
Revenue from rendering of cargo and mail transport services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]
Revenue from rendering of advertising services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]
Revenue from rendering of printing services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of printing services. [Refer: Revenue]
Revenue from rendering of information technology services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]
Revenue from rendering of information technology maintenance and support services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]
Revenue from rendering of information technology consulting services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]
Revenue from hotel operations	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from hotel operations. [Refer: Revenue]
Revenue from room occupancy services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from room occupancy services. [Refer: Revenue]
Revenue from rendering of gaming services	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]
Revenue from construction contracts	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]
Royalty income	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from royalties.
Licence fee income	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from licence fees.
Franchise fee income	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from franchise fees.
Interest income	X duration, credit	IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure, IAS 1.112 c Common practice, IFRS 8.28 e Disclosure	The amount of income arising from interest.
Interest income on available-for-sale financial assets	X duration, credit	Expiry date 2021-01-01 IAS 1.112 c Common practice	The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]
Interest income on cash and bank balances at central banks	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]
Interest income on cash and cash equivalents	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]
Interest income on debt instruments held	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]
Interest income on deposits	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on deposits. [Refer: Interest income]
Interest income on financial assets designated at fair value through profit or loss	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]
Interest income on financial assets held for trading	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]
Interest income on held-to-maturity investments	X duration, credit	Expiry date 2021-01-01 IAS 1.112 c Common practice	The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]
Interest income on loans and advances to banks	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]
Interest income on loans and advances to customers	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]
Interest income on loans and receivables	X duration, credit	Expiry date 2021-01-01 IAS 1.112 c Common practice	The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]
Interest income on other financial assets	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]
Interest income on reverse repurchase agreements and cash collateral on securities borrowed	X duration, credit	IAS 1.112 c Common practice	The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed]
Dividend income	X duration, credit	IAS 1.112 c Common practice	The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Other revenue	X duration, credit	IAS 1.112 c Common practice	The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]
Total revenue	X duration, credit	IAS 1.82 a Disclosure, IFRS 8.34 Disclosure, IFRS 8.33 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IAS 1.103 Example, IFRS 8.23 a Disclosure, IAS 1.102 Example, IFRS 8.32 Disclosure, IFRS 8.28 a Disclosure, IFRS 5.33 b (i) Disclosure	Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants. Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Material income and expense [abstract]
Write-downs (reversals of write-downs) of inventories [abstract]
Inventory write-down	X duration	IAS 1.98 a Disclosure, IAS 2.36 e Disclosure	The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]
Reversal of inventory write-down	(X) duration	IAS 2.36 f Disclosure, IAS 1.98 a Disclosure	The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]
Net write-downs (reversals of write-downs) of inventories	X duration, debit	IAS 1.98 a Disclosure	The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]
Write-downs (reversals of write-downs) of property, plant and equipment [abstract]
Impairment loss recognised in profit or loss, property, plant and equipment	X duration	IAS 16.73 e (v) Disclosure, IAS 1.98 a Disclosure	The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]
Reversal of impairment loss recognised in profit or loss, property, plant and equipment	(X) duration	IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure	The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]
Net write-downs (reversals of write-downs) of property, plant and equipment	X duration	IAS 1.98 a Disclosure	The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment]
Impairment loss (reversal of impairment loss) on trade receivables [abstract]
Impairment loss recognised in profit or loss, trade receivables	X duration, debit	IAS 1.112 c Common practice	The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]
Reversal of impairment loss recognised in profit or loss, trade receivables	(X) duration, credit	IAS 1.112 c Common practice	The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables]
Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables	X duration, debit	IAS 1.112 c Common practice	The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables]
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
Impairment loss recognised in profit or loss, loans and advances	X duration	IAS 1.85 Common practice	The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]
Reversal of impairment loss recognised in profit or loss, loans and advances	(X) duration	IAS 1.85 Common practice	The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss]
Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances	X duration, debit	IAS 1.85 Common practice	The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
Gain on recovery of loans and advances previously written off	X duration, credit	IAS 1.85 Common practice	The gain on the recovery of loans and advances previously written off.
Expense of restructuring activities	X duration, debit	IAS 1.98 b Disclosure	The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations.
Reversal of provisions for cost of restructuring	X duration, credit	IAS 1.98 b Disclosure	The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]
Gains (losses) on disposals of non-current assets [abstract]
Gains on disposals of non-current assets	X duration, credit	IAS 1.112 c Common practice	The gain on disposals of non-current assets. [Refer: Non-current assets]
Losses on disposals of non-current assets	(X) duration, debit	IAS 1.112 c Common practice	The losses on disposals of non-current assets. [Refer: Non-current assets]
Net gains (losses) on disposals of non-current assets	X duration, credit	IAS 1.112 c Common practice	The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]
Gains (losses) on disposals of property, plant and equipment [abstract]
Gains on disposals of property, plant and equipment	X duration, credit	IAS 1.98 c Disclosure	The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
Losses on disposals of property, plant and equipment	(X) duration, debit	IAS 1.98 c Disclosure	The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]
Net gains (losses) on disposals of property, plant and equipment	X duration, credit	IAS 1.98 c Disclosure	The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]
Gains (losses) on disposals of investment properties [abstract]
Gains on disposals of investment properties	X duration, credit	IAS 1.112 c Common practice	The gain on disposals of investment properties. [Refer: Investment property]
Losses on disposals of investment properties	(X) duration, debit	IAS 1.112 c Common practice	The losses on disposals of investment properties. [Refer: Investment property]
Net gains (losses) on disposals of investment properties	X duration, credit	IAS 1.112 c Common practice	The gains (losses) on disposals of investment properties. [Refer: Investment property]
Gains (losses) on disposals of investments [abstract]
Gains on disposals of investments	X duration, credit	IAS 1.98 d Disclosure	The gain on the disposal of investments.
Losses on disposals of investments	(X) duration, debit	IAS 1.98 d Disclosure	The losses on the disposal of investments.
Net gains (losses) on disposals of investments	X duration, credit	IAS 1.98 d Disclosure	The gains (losses) on disposals of investments.
Gains (losses) on disposals of other non-current assets	X duration, credit	IAS 1.98 Disclosure	The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid	X duration, credit	IFRIC 19.11 Disclosure	The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]
Gains (losses) on litigation settlements [abstract]
Gains on litigation settlements	X duration, credit	IAS 1.98 f Disclosure	The gain on settlements of litigation.
Losses on litigation settlements	(X) duration, debit	IAS 1.98 f Disclosure	The losses on settlements of litigation.
Net gains (losses) on litigation settlements	X duration, credit	IAS 1.98 f Disclosure	The gains (losses) on settlements of litigation.
Other reversals of provisions	X duration, credit	IAS 1.98 g Disclosure	The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]
Income from continuing operations attributable to owners of parent	X duration, credit	IFRS 5.33 d Disclosure	The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]
Income from discontinued operations attributable to owners of parent	X duration, credit	IFRS 5.33 d Disclosure	The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]
Profit (loss) from continuing operations attributable to non-controlling interests	X duration, credit	IFRS 5.33 d Example, IFRS 5 - Example 11 Example	The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]
Profit (loss) from discontinued operations attributable to non-controlling interests	X duration, credit	IFRS 5.33 d Example, IFRS 5 - Example 11 Example	The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]
Dividends classified as expense	X duration, debit	IAS 32.40 Example	The amount of dividends classified as an expense.
Royalty expense	X duration, debit	IAS 1.85 Common practice	The amount of expense arising from royalties.
Research and development expense	X duration, debit	IAS 38.126 Disclosure	The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
Investment income	X duration, credit	IAS 26.35 b (iii) Disclosure, IAS 1.85 Common practice	The amount of investment income, such as interest and dividends.
Finance income (cost)	X duration, credit	IAS 1.85 Common practice	The amount of income or cost associated with interest and other financing activities of the entity.
Other finance income (cost)	X duration, credit	IAS 1.85 Common practice	The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]
Other finance income	X duration, credit	IAS 1.112 c Common practice	The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]
Other finance cost	X duration, debit	IAS 1.112 c Common practice	The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]
Interest expense	X duration, debit	IFRS 8.28 e Disclosure, IFRS 8.23 d Disclosure, IFRS 12.B13 f Disclosure	The amount of expense arising from interest.
Interest expense on bank loans and overdrafts	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]
Interest expense on bonds	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]
Interest expense on borrowings	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]
Interest expense on debt instruments issued	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]
Interest expense on deposits from banks	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]
Interest expense on deposits from customers	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]
Interest expense on liabilities due to central banks	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]
Interest expense on financial liabilities designated at fair value through profit or loss	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]
Interest expense on financial liabilities held for trading	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading]
Interest expense on other financial liabilities	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]
Interest expense on repurchase agreements and cash collateral on securities lent	X duration, debit	IAS 1.112 c Common practice	The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]
Interest income (expense)	X duration, credit	IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure, IAS 1.85 Common practice	The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
Expense due to unwinding of discount on provisions	X duration, debit	IAS 1.112 c Common practice	The amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions]
Repairs and maintenance expense	X duration, debit	IAS 1.85 Common practice	The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.
Fuel and energy expense [abstract]
Fuel expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from the consumption of fuel.
Energy expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from the consumption of energy.
Total fuel and energy expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from the consumption of fuel and energy.
Other operating income (expense)	X duration, credit	IAS 1.85 Common practice	The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.
Miscellaneous other operating income	X duration, credit	IAS 1.112 c Common practice	The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]
Miscellaneous other operating expense	X duration, debit	IAS 1.112 c Common practice	The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]
Selling, general and administrative expense [abstract]
Selling expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense relating to selling activities of the entity.
General and administrative expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense relating to general and administrative activities of the entity.
Total selling, general and administrative expense	X duration, debit	IAS 1.85 Common practice	The amount of expense relating to selling, general and administrative activities of the entity.
Distribution and administrative expense	X duration, debit	IAS 1.85 Common practice	The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]
Donations and subsidies expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from donations and subsidies.
Directors' remuneration expense	X duration, debit	IAS 1.112 c Common practice	The amount of remuneration paid or payable to the entity's directors.
Occupancy expense	X duration, debit	IAS 1.85 Common practice	The amount of expense arising from occupancy services received by the entity.
Revenue and other operating income	X duration, credit	IAS 1.85 Common practice	The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]
Rental income	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised from rental activities.
Rental expense	X duration, debit	IAS 1.85 Common practice	The amount of expense recognised on rental activities.
Property service charge income (expense) [abstract]
Property service charge income	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from charges related to servicing of property.
Property service charge expense	(X) duration, debit	IAS 1.112 c Common practice	The amount of expense arising from charges related to servicing of property.
Net property service charge income (expense)	X duration, credit	IAS 1.112 c Common practice	The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]
Property development and project management income	X duration, credit	IAS 1.85 Common practice	The amount of income arising from property development and project management.
Property development and project management expense	X duration, debit	IAS 1.85 Common practice	The amount of expense arising from property development and project management.
Property management expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense relating to property management. Property is land or a building - or part of a building - or both.
Income from reimbursements under insurance policies	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]
Income from fines and penalties	X duration, credit	IAS 1.112 c Common practice	The amount of income arising from fines and penalties.
Operating expense	X duration, debit	IAS 1.85 Common practice	The amount of all operating expenses.
Operating expense excluding cost of sales	X duration, debit	IAS 1.85 Common practice	The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]
Cost of sales, hotel operations	X duration, debit	IAS 1.85 Common practice	The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]
Cost of sales, room occupancy services	X duration, debit	IAS 1.85 Common practice	The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]
Cost of sales, food and beverage	X duration, debit	IAS 1.85 Common practice	The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]
Sales and marketing expense	X duration, debit	IAS 1.85 Common practice	The amount of expense relating to the marketing and selling of goods or services.
Media production expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from media production.
Gains (losses) on change in fair value of derivatives [abstract]
Gains on change in fair value of derivatives	X duration, credit	IAS 1.85 Common practice	The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
Losses on change in fair value of derivatives	(X) duration, debit	IAS 1.85 Common practice	The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
Net gains (losses) on change in fair value of derivatives	X duration, credit	IAS 1.85 Common practice	The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]
Fee and commission income (expense) [abstract]
Fee and commission income [abstract]
Brokerage fee income	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised for brokerage fees charged by the entity.
Portfolio and other management fee income	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised from portfolio and other management fees.
Credit-related fee and commission income	X duration, credit	IAS 1.112 c Common practice	The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]
Other fee and commission income	X duration, credit	IAS 1.112 c Common practice	The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]
Total fee and commission income	X duration, credit	IAS 1.85 Common practice	The amount of income relating to fees and commissions.
Fee and commission expense [abstract]
Brokerage fee expense	(X) duration, debit	IAS 1.112 c Common practice	The amount of expense recognised for brokerage fees charged to the entity.
Other fee and commission expense	(X) duration, debit	IAS 1.112 c Common practice	The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]
Total fee and commission expense	(X) duration, debit	IAS 1.85 Common practice	The amount of expense relating to fees and commissions.
Net fee and commission income (expense)	X duration, credit	IAS 1.85 Common practice	The amount of income or expense relating to fees and commissions.
Trading income (expense) [abstract]
Trading income (expense) on debt instruments	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]
Trading income (expense) on equity instruments	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]
Trading income (expense) on derivative financial instruments	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]
Trading income (expense) on foreign exchange contracts	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]
Other trading income (expense)	X duration, credit	IAS 1.112 c Common practice	The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]
Total trading income (expense)	X duration, credit	IAS 1.85 Common practice	The amount of income (expense) relating to trading assets and liabilities.
Net earned premium	X duration, credit	IAS 1.85 Common practice	The amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]
Claims and benefits paid, net of reinsurance recoveries	X duration, debit	IAS 1.85 Common practice	The amount of claims and benefits paid to policyholders, net of reinsurance recoveries.
Increase (decrease) in provision for unearned premium	X duration, debit	IAS 1.85 Common practice	The increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]
Premiums written, net of reinsurance	X duration, credit	IAS 1.85 Common practice	The amount of premiums written, net of amounts reinsured with third parties.
Increase (decrease) in insurance liabilities, net of reinsurance	X duration, debit	IAS 1.85 Common practice	The increase (decrease) in insurance liabilities, net of reinsurance.
Acquisition and administration expense related to insurance contracts	X duration, debit	IAS 1.85 Common practice	The amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]
Expenses by nature [abstract]
Raw materials and consumables used	X duration, debit	IAS 1.99 Disclosure, IAS 1.102 Example	The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]
Cost of merchandise sold	X duration, debit	IAS 1.85 Common practice	The amount of merchandise that was sold during the period and recognised as an expense.
Cost of purchased energy sold	X duration, debit	IAS 1.112 c Common practice	The amount of purchased energy that was sold during the period and recognised as an expense.
Services expense	X duration, debit	IAS 1.85 Common practice	The amount of expense arising from services.
Insurance expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from purchased insurance.
Professional fees expense	X duration, debit	IAS 1.112 c Common practice	The amount of fees paid or payable for professional services.
Transportation expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from transportation services.
Bank and similar charges	X duration, debit	IAS 1.112 c Common practice	The amount of bank and similar charges recognised by the entity as an expense.
Energy transmission charges	X duration, debit	IAS 1.112 c Common practice	The amount of charges related to transmission of energy.
Travel expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from travel.
Communication expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from communication.
Utilities expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from purchased utilities.
Advertising expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense arising from advertising.
Classes of employee benefits expense [abstract]
Short-term employee benefits expense [abstract]
Wages and salaries	X duration, debit	IAS 19.9 Common practice	A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
Social security contributions	X duration, debit	IAS 19.9 Common practice	A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]
Other short-term employee benefits	X duration, debit	IAS 19.9 Common practice	The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]
Total short-term employee benefits expense	X duration, debit	IAS 1.112 c Common practice	The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services.
Post-employment benefit expense, defined contribution plans	X duration, debit	IAS 19.53 Disclosure	The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.
Post-employment benefit expense, defined benefit plans	X duration, debit	IAS 19.5 Common practice	The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]
Termination benefits expense	X duration, debit	IAS 19.171 Common practice	The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]
Other long-term employee benefits	X duration, debit	IAS 19.158 Common practice	The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]
Other employee expense	X duration, debit	IAS 19.5 Common practice	The amount of employee expenses that the entity does not separately disclose in the same statement or note.
Total employee benefits expense	X duration, debit	IAS 1.102 Example, IAS 1.99 Disclosure, IAS 1.104 Disclosure	The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
Depreciation and amortisation expense [abstract]
Depreciation expense	X duration, debit	IAS 1.112 c Common practice	The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.
Amortisation expense	X duration, debit	IAS 1.112 c Common practice	The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.
Total depreciation and amortisation expense	X duration, debit	IAS 1.104 Disclosure, IFRS 8.23 e Disclosure, IAS 1.99 Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 d Disclosure, IAS 1.102 Example	The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.
Impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IAS 1.99 Disclosure	The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IAS 1.112 c Common practice	The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]
Tax expense other than income tax expense	X duration, debit	IAS 1.85 Common practice	The amount of tax expense exclusive of income tax expense.
Property tax expense	X duration, debit	IAS 1.85 Common practice	The amount of tax expense levied on property. Property is land or a building - or part of a building - or both.
Other expenses	X duration, debit	IAS 1.102 Example, IAS 1.99 Disclosure	The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]
Total expenses, by nature	X duration, debit	IAS 1.99 Disclosure	The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.
Earnings per share [abstract]
Basic and diluted earnings per share [abstract]
Basic and diluted earnings (loss) per share from continuing operations	X.XX duration	IAS 1.85 Common practice	Basic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]
Basic and diluted earnings (loss) per share from discontinued operations	X.XX duration	IAS 1.85 Common practice	Basic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]
Total basic and diluted earnings (loss) per share	X.XX duration	IAS 1.85 Common practice	The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]
Miscellaneous other comprehensive income [abstract]
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate	X duration, debit	IAS 1.85 Common practice	The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]
Other comprehensive income, attributable to owners of parent	X duration, credit	IAS 1.85 Common practice	The amount of other comprehensive income attributable to owners of the parent.
Other comprehensive income, attributable to non-controlling interests	X duration, credit	IAS 1.85 Common practice	The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]
Other individually immaterial components of other comprehensive income, net of tax	X duration, credit	IAS 1.85 Common practice	The amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]
Other individually immaterial components of other comprehensive income, before tax	X duration, credit	IAS 1.85 Common practice	The amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]
Income tax relating to other individually immaterial components of other comprehensive income	X duration, debit	IAS 1.85 Common practice	The amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]
Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
Share of profit (loss) of associates accounted for using equity method	X duration, credit	IAS 1.85 Common practice	The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]
Share of profit (loss) of joint ventures accounted for using equity method	X duration, credit	IAS 1.85 Common practice	The entity's share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Total share of profit (loss) of associates and joint ventures accounted for using equity method	X duration, credit	IFRS 8.28 e Disclosure, IAS 1.82 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IFRS 8.23 g Disclosure	The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax	X duration, credit	IAS 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax	X duration, credit	IFRS 12.B16 c Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IAS 1.91 a Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax	X duration, credit	IAS 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax	X duration, credit	IAS 1.82A Disclosure	Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax	X duration, credit	Effective on first application of IFRS 9 IFRS 4.39M b Disclosure, IAS 1.91 b Disclosure	The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss	X duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss	X duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method	X duration, debit	IAS 1.90 Disclosure	The amount of income tax relating to an entity's share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss	X duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss	X duration, debit	IAS 1.91 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]
Aggregated income tax relating to components of other comprehensive income	X duration	IAS 12.81 ab Disclosure, IAS 1.90 Disclosure	The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]
[800300] Notes - Statement of cash flows, additional disclosures
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services and to and on behalf of employees	X duration, credit	IAS 7.14 Common practice	The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.
Payments for exploration and evaluation expenses	X duration, credit	IAS 7.14 Common practice	The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.
Adjustments for interest expense	X duration, debit	IAS 7.20 Common practice	Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]
Adjustments for interest income	X duration, credit	IAS 7.20 Common practice	Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]
Adjustments for dividend income	X duration, credit	IAS 7.20 Common practice	Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]
Adjustments for finance income	X duration, credit	IAS 7.20 Common practice	Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]
Adjustments for finance income (cost)	X duration, credit	IAS 7.20 Common practice	Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)]
Adjustments for deferred tax expense	X duration, debit	IAS 7.20 Common practice	Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]
Adjustments to reconcile profit (loss) other than changes in working capital	X duration, debit	IAS 7.20 Common practice	Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Cash flows from (used in) operations before changes in working capital	X duration	IAS 7 - A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Common practice	The cash inflow (outflow) from the entity's operations before changes in working capital.
Increase (decrease) in working capital	X duration, credit	IAS 7.20 Common practice	The increase (decrease) in working capital.
Adjustments for decrease (increase) in trade and other receivables	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]
Adjustments for increase (decrease) in trade and other payables	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]
Adjustments for decrease (increase) in other assets	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]
Adjustments for increase (decrease) in other liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]
Adjustments for decrease (increase) in other current assets	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)]
Adjustments for increase (decrease) in other current liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)]
Adjustments for increase (decrease) in employee benefit liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for decrease (increase) in loans and advances to customers	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]
Adjustments for decrease (increase) in loans and advances to banks	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]
Adjustments for increase (decrease) in deposits from customers	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)]
Adjustments for increase (decrease) in deposits from banks	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)]
Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]
Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]
Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]
Adjustments for decrease (increase) in financial assets held for trading	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)]
Adjustments for increase (decrease) in financial liabilities held for trading	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]
Adjustments for decrease (increase) in derivative financial assets	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)]
Adjustments for increase (decrease) in derivative financial liabilities	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]
Adjustments for decrease (increase) in biological assets	X duration, debit	IAS 7.20 Common practice	Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
Adjustments for increase in other provisions arising from passage of time	X duration, debit	IAS 7.20 Common practice	Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss	X duration, debit	IAS 7.20 Common practice	Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]
Adjustments for amortisation expense	X duration, debit	IAS 7.20 Common practice	Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]
Adjustments for depreciation expense	X duration, debit	IAS 7.20 Common practice	Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]
Adjustments for impairment loss recognised in profit or loss, goodwill	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances	X duration, debit	IAS 7.20 Common practice	Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]
Adjustments for gains (losses) on fair value adjustment, investment property	X duration, credit	IAS 7.20 Common practice	Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)]
Adjustments for gains (losses) on change in fair value less costs to sell, biological assets	X duration, credit	IAS 7.20 Common practice	Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]
Adjustments for gains (losses) on change in fair value of derivatives	X duration, credit	IAS 7.20 Common practice	Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]
Adjustments for gain (loss) on disposals, property, plant and equipment	X duration, credit	IAS 7.20 Common practice	Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment]
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates	X duration, credit	IAS 7.20 Common practice	Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)]
Adjustments for undistributed profits of investments accounted for using equity method	X duration, credit	IAS 7.20 Common practice	Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)]
Adjustments for increase (decrease) in deferred income	X duration, debit	IAS 7.20 Common practice	Adjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)]
Income taxes paid, classified as operating activities	X duration, credit	IAS 7.35 Common practice	The cash outflow for income taxes paid, classified as operating activities.
Income taxes refund, classified as operating activities	X duration, debit	IAS 7.35 Common practice	The cash inflow from income taxes refunded, classified as operating activities.
Finance costs paid, classified as operating activities	X duration, credit	IAS 7.31 Common practice	The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]
Finance income received, classified as operating activities	X duration, debit	IAS 7.31 Common practice	The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]
Cash flows from (used in) investing activities [abstract]
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents	X duration, debit	IAS 7.16 Common practice	The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Dividends received from investments accounted for using equity method, classified as investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received]
Dividends received from associates, classified as investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]
Dividends received from joint ventures, classified as investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]
Purchase of interests in associates	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of interests in associates. [Refer: Associates [member]]
Proceeds from sales of interests in associates	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of interests in associates. [Refer: Associates [member]]
Purchase of interests in investments accounted for using equity method	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Proceeds from sales of investments accounted for using equity method	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Cash advances and loans made to related parties	X duration, credit	IAS 7.16 Common practice	The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]
Cash receipts from repayment of advances and loans made to related parties	X duration, debit	IAS 7.16 Common practice	The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]
Purchase of investment property	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of investment property. [Refer: Investment property]
Proceeds from sales of investment property	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of investment property. [Refer: Investment property]
Purchase of biological assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of biological assets. [Refer: Biological assets]
Proceeds from sales of biological assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of biological assets. [Refer: Biological assets]
Purchase of exploration and evaluation assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Proceeds from disposal of exploration and evaluation assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Purchase of mining assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of mining assets. [Refer: Mining assets]
Proceeds from disposal of mining assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from the disposal of mining assets. [Refer: Mining assets]
Purchase of oil and gas assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]
Proceeds from disposal of oil and gas assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations	X duration, debit	IAS 7.16 Common practice	The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale]
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]
Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets	X duration, debit	IAS 7.16 Common practice	The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]
Payments for development project expenditure	X duration, credit	IAS 7.16 Common practice	The cash outflow for expenditure related to development projects.
Cash flows used in exploration and development activities	X duration, credit	IAS 7.16 Common practice	The cash outflow for exploration and development activities.
Purchase of investments other than investments accounted for using equity method	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
Proceeds from sales of investments other than investments accounted for using equity method	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
Purchase of financial instruments, classified as investing activities	X duration, credit	IAS 7.16 Common practice	The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]
Proceeds from sales or maturity of financial instruments, classified as investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]
Purchase of available-for-sale financial assets	X duration, credit	Expiry date 2021-01-01 IAS 7.16 Common practice	The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Proceeds from disposal or maturity of available-for-sale financial assets	X duration, debit	Expiry date 2021-01-01 IAS 7.16 Common practice	The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Cash flows from (used in) decrease (increase) in short-term deposits and investments	X duration, debit	IAS 7.16 Common practice	The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.
Inflows of cash from investing activities	X duration, debit	IAS 7.16 Common practice	The cash inflow from investing activities.
Outflows of cash from investing activities	X duration, credit	IAS 7.16 Common practice	The cash outflow for investing activities.
Cash flows from (used in) financing activities [abstract]
Dividends paid to equity holders of parent, classified as financing activities	X duration, credit	IAS 7.17 Common practice	The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.
Dividends paid to non-controlling interests, classified as financing activities	X duration, credit	IAS 7.17 Common practice	The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]
Proceeds from sale or issue of treasury shares	X duration, debit	IAS 7.17 Common practice	The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]
Proceeds from exercise of options	X duration, debit	IAS 7.17 Common practice	The cash inflow from the exercise of options.
Proceeds from issue of ordinary shares	X duration, debit	IAS 7.17 Common practice	The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]
Proceeds from issue of preference shares	X duration, debit	IAS 7.17 Common practice	The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]
Proceeds from non-current borrowings	X duration, debit	IAS 7.17 Common practice	The cash inflow from non-current borrowings obtained. [Refer: Borrowings]
Repayments of non-current borrowings	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]
Proceeds from current borrowings	X duration, debit	IAS 7.17 Common practice	The cash inflow from current borrowings obtained. [Refer: Current borrowings]
Repayments of current borrowings	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of current borrowings. [Refer: Current borrowings]
Cash flows from (used in) increase (decrease) in current borrowings	X duration, debit	IAS 7.17 Common practice	The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]
Cash advances and loans from related parties	X duration, debit	IAS 7.17 Common practice	The cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]
Cash repayments of advances and loans from related parties	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]
Proceeds from issue of bonds, notes and debentures	X duration, debit	IAS 7.17 Common practice	The cash inflow from the issuing of bonds, notes and debentures.
Repayments of bonds, notes and debentures	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of bonds, notes and debentures.
Payments for share issue costs	X duration, credit	IAS 7.17 Common practice	The cash outflow for share issue costs.
Payments for debt issue costs	X duration, credit	IAS 7.17 Common practice	The cash outflow for debt issue costs.
Proceeds from contributions of non-controlling interests	X duration, debit	IAS 7.17 Common practice	The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]
Proceeds from issue of subordinated liabilities	X duration, debit	IAS 7.17 Common practice	The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]
Repayments of subordinated liabilities	X duration, credit	IAS 7.17 Common practice	The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]
[800400] Notes - Statement of changes in equity, additional disclosures
Statement of changes in equity [abstract]
Statement of changes in equity [line items]	line items		Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
Dividends recognised as distributions to owners of parent, relating to prior years	X duration, debit	IAS 1.106 d Common practice	The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]
Dividends recognised as distributions to owners of parent, relating to current year	X duration, debit	IAS 1.106 d Common practice	The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]
Dividends recognised as distributions to owners of parent	X duration, debit	IAS 1.106 d Common practice	The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]
Dividends recognised as distributions to non-controlling interests	X duration, debit	IAS 1.106 d Common practice	The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]
Increase (decrease) through change in equity of subsidiaries, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]
Increase (decrease) through acquisition of subsidiary, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]
Increase (decrease) through disposal of subsidiary, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]
Increase (decrease) through transfer to statutory reserve, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]
Increase (decrease) through appropriation of retained earnings, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]
Increase (decrease) through exercise of options, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the exercise of options.
Increase (decrease) through exercise of warrants, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the exercise of warrants.
Increase (decrease) through conversion of convertible instruments, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from the conversion of convertible instruments.
Issue of convertible instruments	X duration, credit	IAS 1.106 d Common practice	The change in equity resulting from the issuing of convertible instruments.
Decrease (increase) through tax on share-based payment transactions, equity	X duration, debit	IAS 1.106 d Common practice	The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
Increase (decrease) through transactions with owners, equity	X duration, credit	IAS 1.106 d Common practice	The increase (decrease) in equity resulting from transactions with owners.
Purchase of treasury shares	X duration, debit	IAS 1.106 d Common practice	The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]
Sale or issue of treasury shares	X duration, credit	IAS 1.106 d Common practice	The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]
Cancellation of treasury shares	X duration, credit	IAS 1.106 d Common practice	The amount of treasury stock cancelled during the period. [Refer: Treasury shares]
Reduction of issued capital	X duration, debit	IAS 1.106 d Common practice	The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]
Share issue related cost	X duration, debit	IAS 1.106 d Common practice	The amount of cost related to the issuance of shares.
Miscellaneous components of equity [abstract]
Statutory reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing reserves created based on legal requirements.
Capital redemption reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.
Merger reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.
Reserve of equity component of convertible instruments [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing components of convertible instruments classified as equity.
Accumulated other comprehensive income [member]	member	IAS 1.108 Common practice	This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
Capital reserve [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing capital reserves.
Additional paid-in capital [member]	member	IAS 1.108 Common practice	This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.
Miscellaneous other reserves [member]	member	IAS 1.108 Common practice	This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]]
[800500] Notes - List of notes
Disclosure of notes and other explanatory information [text block]	text block	IAS 1.10 e Disclosure	The disclosure of notes and other explanatory information as part of a complete set of financial statements.
Disclosure of accounting judgements and estimates [text block]	text block	IAS 1.10 e Common practice	The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]
Disclosure of accrued expenses and other liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]
Disclosure of allowance for credit losses [text block]	text block	IAS 1.10 e Common practice	The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
Disclosure of associates [text block]	text block	IFRS 12.B4 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure	The disclosure of associates. [Refer: Associates [member]]
Disclosure of auditors' remuneration [text block]	text block	IAS 1.10 e Common practice	The disclosure of compensation to the entity's auditors.
Disclosure of authorisation of financial statements [text block]	text block	IAS 1.10 e Common practice	The disclosure of the authorisation of financial statements for issue.
Disclosure of available-for-sale financial assets [text block]	text block	Expiry date 2021-01-01 IAS 1.10 e Common practice	The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
Disclosure of basis of consolidation [text block]	text block	IAS 1.10 e Common practice	The disclosure of the basis used for consolidation.
Disclosure of basis of preparation of financial statements [text block]	text block	IAS 1.10 e Common practice	The disclosure of the basis used for the preparation of the financial statements.
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]	text block	IAS 41 - Disclosure Disclosure	The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.
Disclosure of borrowing costs [text block]	text block	IAS 23 - Disclosure Disclosure	The entire disclosure for borrowing costs.
Disclosure of borrowings [text block]	text block	IAS 1.10 e Common practice	The disclosure of borrowings. [Refer: Borrowings]
Disclosure of business combinations [text block]	text block	IFRS 3 - Disclosures Disclosure	The entire disclosure for business combinations.
Disclosure of cash and bank balances at central banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of cash and bank balances at central banks.
Disclosure of cash and cash equivalents [text block]	text block	IAS 1.10 e Common practice	The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]
Disclosure of cash flow statement [text block]	text block	IAS 7 - Presentation of a statement of cash flows Disclosure	The entire disclosure for a statement of cash flows.
Disclosure of changes in accounting policies [text block]	text block	IAS 1.10 e Common practice	The disclosure of changes made to accounting policies by the entity.
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	text block	IAS 8 - Accounting policies Disclosure	The entire disclosure for changes in accounting policies, accounting estimates and errors.
Disclosure of collateral [text block]	text block	IAS 1.10 e Common practice	The disclosure of assets and liabilities used as collateral.
Disclosure of claims and benefits paid [text block]	text block	IAS 1.10 e Common practice	The disclosure of claims and benefits paid to policyholders.
Disclosure of commitments [text block]	text block	IAS 1.10 e Common practice	The disclosure of commitments.
Disclosure of commitments and contingent liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of contingent liabilities [text block]	text block	IAS 37.86 Disclosure	The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of cost of sales [text block]	text block	IAS 1.10 e Common practice	The disclosure of the cost of sales. [Refer: Cost of sales]
Disclosure of credit risk [text block]	text block	IAS 1.10 e Common practice, IFRS 7 - Credit risk Disclosure	The disclosure of credit risk. [Refer: Credit risk [member]]
Disclosure of debt instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]
Disclosure of deferred acquisition costs arising from insurance contracts [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
Disclosure of deferred income [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred income. [Refer: Deferred income]
Disclosure of deferred taxes [text block]	text block	IAS 1.10 e Common practice	The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]
Disclosure of deposits from banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of deposits from banks. [Refer: Deposits from banks]
Disclosure of deposits from customers [text block]	text block	IAS 1.10 e Common practice	The disclosure of deposits from customers. [Refer: Deposits from customers]
Disclosure of depreciation and amortisation expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]
Disclosure of derivative financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of derivative financial instruments. [Refer: Derivatives [member]]
Disclosure of discontinued operations [text block]	text block	IAS 1.10 e Common practice	The disclosure of discontinued operations. [Refer: Discontinued operations [member]]
Disclosure of dividends [text block]	text block	IAS 1.10 e Common practice	The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Disclosure of earnings per share [text block]	text block	IAS 33 - Disclosure Disclosure	The entire disclosure for earnings per share.
Disclosure of effect of changes in foreign exchange rates [text block]	text block	IAS 21 - Disclosure Disclosure	The entire disclosure for the effect of changes in foreign exchange rates.
Disclosure of employee benefits [text block]	text block	IAS 19 - Scope Disclosure	The entire disclosure for employee benefits.
Disclosure of entity's operating segments [text block]	text block	IFRS 8 - Disclosure Disclosure	The entire disclosure for operating segments.
Disclosure of events after reporting period [text block]	text block	IAS 10 - Disclosure Disclosure	The entire disclosure for events after the reporting period.
Disclosure of expenses [text block]	text block	IAS 1.10 e Common practice	The disclosure of expenses.
Disclosure of expenses by nature [text block]	text block	IAS 1.10 e Common practice	The disclosure of expenses by nature. [Refer: Expenses, by nature]
Disclosure of exploration and evaluation assets [text block]	text block	IFRS 6 - Disclosure Disclosure	The entire disclosure for exploration and evaluation assets.
Disclosure of fair value measurement [text block]	text block	IFRS 13 - Disclosure Disclosure	The entire disclosure for fair value measurement.
Disclosure of fair value of financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]
Disclosure of fee and commission income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]
Disclosure of finance cost [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance cost. [Refer: Finance costs]
Disclosure of finance income (cost) [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance income (cost). [Refer: Finance income (cost)]
Disclosure of finance income [text block]	text block	IAS 1.10 e Common practice	The disclosure of finance income. [Refer: Finance income]
Disclosure of financial assets held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial assets classified as held for trading. [Refer: Financial assets]
Disclosure of financial instruments [text block]	text block	IFRS 7 - Scope Disclosure	The entire disclosure for financial instruments.
Disclosure of financial instruments at fair value through profit or loss [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Disclosure of financial instruments designated at fair value through profit or loss [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Disclosure of financial instruments held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]
Disclosure of financial liabilities held for trading [text block]	text block	IAS 1.10 e Common practice	The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]
Disclosure of financial risk management [text block]	text block	IAS 1.10 e Common practice	The disclosure of the entity's financial risk management practices and policies.
Disclosure of first-time adoption [text block]	text block	IFRS 1 - Presentation and disclosure Disclosure	The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.
Disclosure of general and administrative expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of general and administrative expenses. [Refer: Administrative expenses]
Disclosure of general information about financial statements [text block]	text block	IAS 1.51 Disclosure	The entire disclosure for general information about financial statements.
Disclosure of going concern [text block]	text block	IAS 1.10 e Common practice	The disclosure of the entity's ability to continue as a going concern.
Disclosure of goodwill [text block]	text block	IAS 1.10 e Common practice	The disclosure of goodwill. [Refer: Goodwill]
Disclosure of government grants [text block]	text block	IAS 20 - Disclosure Disclosure	The entire disclosure for government grants.
Disclosure of hyperinflationary reporting [text block]	text block	IAS 29 - Disclosures Disclosure	The entire disclosure for financial reporting in hyperinflationary economies.
Disclosure of impairment of assets [text block]	text block	IAS 36 - Disclosure Disclosure	The entire disclosure for the impairment of assets.
Disclosure of income tax [text block]	text block	IAS 12 - Disclosure Disclosure	The entire disclosure for income taxes.
Disclosure of information about employees [text block]	text block	IAS 1.10 e Common practice	The disclosure of information about employees.
Disclosure of information about key management personnel [text block]	text block	IAS 1.10 e Common practice	The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]
Disclosure of insurance contracts [text block]	text block	Expiry date 2021-01-01 IFRS 4 - Disclosure Disclosure, Effective 2021-01-01 IFRS 17 - Disclosure Disclosure	The entire disclosure for insurance contracts.
Disclosure of insurance premium revenue [text block]	text block	IAS 1.10 e Common practice	The disclosure of insurance premium revenue. [Refer: Revenue]
Disclosure of intangible assets [text block]	text block	IAS 38 - Disclosure Disclosure	The entire disclosure for intangible assets.
Disclosure of intangible assets and goodwill [text block]	text block	IAS 1.10 e Common practice	The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Disclosure of interest expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest expense. [Refer: Interest expense]
Disclosure of interest income [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest income. [Refer: Interest income]
Disclosure of interest income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of interest income and expense. [Refer: Interest income (expense)]
Disclosure of interests in other entities [text block]	text block	IFRS 12.1 Disclosure	The entire disclosure for interests in other entities.
Disclosure of interim financial reporting [text block]	text block	IAS 34 - Content of an interim financial report Disclosure	The entire disclosure for interim financial reporting.
Disclosure of inventories [text block]	text block	IAS 2 - Disclosure Disclosure	The entire disclosure for inventories.
Disclosure of investment contracts liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
Disclosure of investment property [text block]	text block	IAS 40 - Disclosure Disclosure	The entire disclosure for investment property.
Disclosure of investments accounted for using equity method [text block]	text block	IAS 1.10 e Common practice	The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]
Disclosure of investments other than investments accounted for using equity method [text block]	text block	IAS 1.10 e Common practice	The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]
Disclosure of issued capital [text block]	text block	IAS 1.10 e Common practice	The disclosure of issued capital. [Refer: Issued capital]
Disclosure of joint ventures [text block]	text block	IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 b Disclosure	The disclosure of joint ventures. [Refer: Joint ventures [member]]
Disclosure of lease prepayments [text block]	text block	IAS 1.10 e Common practice	The disclosure of lease prepayments. [Refer: Prepayments]
Disclosure of leases [text block]	text block	IFRS 16 - Disclosure Disclosure, IFRS 16 - Presentation Disclosure	The entire disclosure for leases.
Disclosure of liquidity risk [text block]	text block	IAS 1.10 e Common practice	The disclosure of liquidity risk. [Refer: Liquidity risk [member]]
Disclosure of loans and advances to banks [text block]	text block	IAS 1.10 e Common practice	The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]
Disclosure of loans and advances to customers [text block]	text block	IAS 1.10 e Common practice	The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]
Disclosure of market risk [text block]	text block	IAS 1.10 e Common practice	The disclosure of market risk. [Refer: Market risk [member]]
Disclosure of net asset value attributable to unit-holders [text block]	text block	IAS 1.10 e Common practice	The disclosure of the net asset value attributable to unit-holders.
Disclosure of non-controlling interests [text block]	text block	IAS 1.10 e Common practice	The disclosure of non-controlling interests. [Refer: Non-controlling interests]
Disclosure of non-current assets held for sale and discontinued operations [text block]	text block	IFRS 5 - Presentation and disclosure Disclosure	The entire disclosure for non-current assets held for sale and discontinued operations.
Disclosure of non-current assets or disposal groups classified as held for sale [text block]	text block	IAS 1.10 e Common practice	The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
Disclosure of objectives, policies and processes for managing capital [text block]	text block	IAS 1.134 Disclosure	The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.
Disclosure of other assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other assets. [Refer: Other assets]
Disclosure of other current assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other current assets. [Refer: Other current assets]
Disclosure of other current liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other current liabilities. [Refer: Other current liabilities]
Disclosure of other liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other liabilities. [Refer: Other liabilities]
Disclosure of other non-current assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of other non-current assets. [Refer: Other non-current assets]
Disclosure of other non-current liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]
Disclosure of other operating expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating expense. [Refer: Other operating income (expense)]
Disclosure of other operating income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating income or expense. [Refer: Other operating income (expense)]
Disclosure of other operating income [text block]	text block	IAS 1.10 e Common practice	The disclosure of other operating income. [Refer: Other operating income (expense)]
Disclosure of other provisions, contingent liabilities and contingent assets [text block]	text block	IAS 37 - Disclosure Disclosure	The entire disclosure for other provisions, contingent liabilities and contingent assets.
Disclosure of prepayments and other assets [text block]	text block	IAS 1.10 e Common practice	The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]
Disclosure of profit (loss) from operating activities [text block]	text block	IAS 1.10 e Common practice	The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]
Disclosure of property, plant and equipment [text block]	text block	IAS 16 - Disclosure Disclosure	The entire disclosure for property, plant and equipment.
Disclosure of provisions [text block]	text block	IAS 1.10 e Common practice	The disclosure of provisions. [Refer: Provisions]
Disclosure of reclassification of financial instruments [text block]	text block	IAS 1.10 e Common practice	The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
Disclosure of regulatory deferral accounts [text block]	text block	IFRS 14 - Disclosure Disclosure, IFRS 14 - Presentation Disclosure	The entire disclosure for regulatory deferral accounts.
Disclosure of reinsurance [text block]	text block	IAS 1.10 e Common practice	The disclosure of reinsurance.
Disclosure of related party [text block]	text block	IAS 24 - Disclosures Disclosure	The entire disclosure for related parties.
Disclosure of repurchase and reverse repurchase agreements [text block]	text block	IAS 1.10 e Common practice	The disclosure of repurchase and reverse repurchase agreements.
Disclosure of research and development expense [text block]	text block	IAS 1.10 e Common practice	The disclosure of research and development expense. [Refer: Research and development expense]
Disclosure of reserves within equity [text block]	text block	IAS 1.79 b Disclosure	The disclosure of reserves within equity. [Refer: Other reserves [member]]
Disclosure of restricted cash and cash equivalents [text block]	text block	IAS 1.10 e Common practice	The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Disclosure of revenue [text block]	text block	IAS 1.10 e Common practice	The entire disclosure for revenue.
Disclosure of revenue from contracts with customers [text block]	text block	IFRS 15 - Disclosure Disclosure, IFRS 15 - Presentation Disclosure	The entire disclosure for revenue from contracts with customers.
Disclosure of separate financial statements [text block]	text block	IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure	The entire disclosure for separate financial statements.
Disclosure of service concession arrangements [text block]	text block	SIC 29 - Consensus Disclosure	The entire disclosure for service concession arrangements.
Disclosure of share capital, reserves and other equity interest [text block]	text block	IAS 1.79 Disclosure	The entire disclosure for share capital, reserves and other equity interest.
Disclosure of share-based payment arrangements [text block]	text block	IFRS 2.44 Disclosure	The entire disclosure for share-based payment arrangements.
Disclosure of subordinated liabilities [text block]	text block	IAS 1.10 e Common practice	The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
Disclosure of subsidiaries [text block]	text block	IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure	The disclosure of subsidiaries. [Refer: Subsidiaries [member]]
Disclosure of significant accounting policies [text block]	text block	IAS 1.117 Disclosure	The entire disclosure for significant accounting policies applied by the entity.
Disclosure of tax receivables and payables [text block]	text block	IAS 1.10 e Common practice	The disclosure of tax receivables and payables.
Disclosure of trade and other payables [text block]	text block	IAS 1.10 e Common practice	The disclosure of trade and other payables. [Refer: Trade and other payables]
Disclosure of trade and other receivables [text block]	text block	IAS 1.10 e Common practice	The disclosure of trade and other receivables. [Refer: Trade and other receivables]
Disclosure of trading income (expense) [text block]	text block	IAS 1.10 e Common practice	The disclosure of trading income (expense). [Refer: Trading income (expense)]
Disclosure of treasury shares [text block]	text block	IAS 1.10 e Common practice	The disclosure of treasury shares. [Refer: Treasury shares]
[800600] Notes - List of accounting policies
Disclosure of significant accounting policies [text block]	text block	IAS 1.117 Disclosure	The entire disclosure for significant accounting policies applied by the entity.
Description of accounting policy for available-for-sale financial assets [text block]	text block	Expiry date 2021-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]
Description of accounting policy for biological assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for biological assets. [Refer: Biological assets]
Description of accounting policy for borrowing costs [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.
Description of accounting policy for borrowings [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for borrowings. [Refer: Borrowings]
Description of accounting policy for business combinations [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]
Description of accounting policy for business combinations and goodwill [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]
Description of accounting policy for cash flows [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for cash flows.
Description of accounting policy for collateral [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for collateral.
Description of accounting policy for construction in progress [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress]
Description of accounting policy for contingent liabilities and contingent assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]
Description of accounting policy for customer acquisition costs [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for costs related to acquisition of customers.
Description of accounting policy for customer loyalty programmes [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for customer loyalty programmes.
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]
Description of accounting policy for deferred income tax [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]
Description of accounting policy for depreciation expense [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]
Description of accounting policy for derecognition of financial instruments [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for derivative financial instruments [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]
Description of accounting policy for derivative financial instruments and hedging [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]
Description of accounting policy for determining components of cash and cash equivalents [text block]	text block	IAS 7.46 Disclosure	The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]
Description of accounting policy for discontinued operations [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]]
Description of accounting policy for discounts and rebates [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for discounts and rebates.
Description of accounting policy for dividends [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Description of accounting policy for earnings per share [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for earnings per share.
Description of accounting policy for emission rights [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for emission rights.
Description of accounting policy for employee benefits [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.
Description of accounting policy for environment related expense [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for environment related expense.
Description of accounting policy for exceptional items [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for exceptional items.
Description of accounting policy for expenses [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for expenses.
Description of accounting policy for exploration and evaluation expenditures [text block]	text block	IFRS 6.24 a Disclosure	The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]
Description of accounting policy for fair value measurement [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]]
Description of accounting policy for fee and commission income and expense [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]
Description of accounting policy for finance costs [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for finance costs. [Refer: Finance costs]
Description of accounting policy for finance income and costs [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]
Description of accounting policy for financial assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for financial assets. [Refer: Financial assets]
Description of accounting policy for financial guarantees [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]]
Description of accounting policy for financial instruments [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]
Description of accounting policy for financial liabilities [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]
Description of accounting policy for foreign currency translation [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for foreign currency translation.
Description of accounting policy for franchise fees [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for franchise fees.
Description of accounting policy for functional currency [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates.
Description of accounting policy for goodwill [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for goodwill. [Refer: Goodwill]
Description of accounting policy for government grants [text block]	text block	IAS 20.39 a Disclosure	The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]
Description of accounting policy for hedging [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for hedging.
Description of accounting policy for held-to-maturity investments [text block]	text block	Expiry date 2021-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]
Description of accounting policy for impairment of assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for the impairment of assets.
Description of accounting policy for impairment of financial assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets]
Description of accounting policy for impairment of non-financial assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]
Description of accounting policy for income tax [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for income tax.
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	text block	Expiry date 2021-01-01 IFRS 4.37 a Disclosure, IAS 1.117 b Common practice	The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]
Description of accounting policy for intangible assets and goodwill [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Description of accounting policy for intangible assets other than goodwill [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Description of accounting policy for interest income and expense [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for income and expense arising from interest.
Description of accounting policy for investment in associates [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]]
Description of accounting policy for investment in associates and joint ventures [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]
Description of accounting policy for investments in joint ventures [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]
Description of accounting policy for investment property [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for investment property. [Refer: Investment property]
Description of accounting policy for investments other than investments accounted for using equity method [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]
Description of accounting policy for issued capital [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for issued capital. [Refer: Issued capital]
Description of accounting policy for leases [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
Description of accounting policy for loans and receivables [text block]	text block	Expiry date 2021-01-01 IAS 1.117 b Common practice	The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]
Description of accounting policy for measuring inventories [text block]	text block	IAS 2.36 a Disclosure	The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]
Description of accounting policy for mining assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for mining assets. [Refer: Mining assets]
Description of accounting policy for mining rights [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]]
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]
Description of accounting policy for offsetting of financial instruments [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for oil and gas assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets]
Description of accounting policy for programming assets [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for programming assets. [Refer: Programming assets]
Description of accounting policy for property, plant and equipment [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]
Description of accounting policy for provisions [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for provisions. [Refer: Provisions]
Description of accounting policy for reclassification of financial instruments [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]	text block	IFRS 7.28 a Disclosure	The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]
Description of accounting policy for recognition of revenue [text block]	text block	IAS 1.117 b Common practice	The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]
Description of accounting policy for regulatory deferral accounts [text block]