Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [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]
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]
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]
IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure
The disclosure of associates. [Refer: Associates [member]]
Disclosure of auditors' remuneration [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]
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]
The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]
Disclosure of basis of consolidation [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]
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]
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]
IAS 23 - Disclosure Disclosure
The entire disclosure for borrowing costs.
Disclosure of borrowings [text block]
IAS 1.10 e Common practice
The disclosure of borrowings. [Refer: Borrowings]
Disclosure of business combinations [text block]
IFRS 3 - Disclosures Disclosure
The entire disclosure for business combinations.
Disclosure of cash and bank balances at central banks [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]
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]
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]
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]
IAS 8 - Accounting policies Disclosure
The entire disclosure for changes in accounting policies, accounting estimates and errors.
Disclosure of collateral [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]
IAS 1.10 e Common practice
The disclosure of claims and benefits paid to policyholders.
Disclosure of commitments [text block]
IAS 1.10 e Common practice
The disclosure of commitments.
Disclosure of commitments and contingent liabilities [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]
IAS 37.86 Disclosure
The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]
Disclosure of cost of sales [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]
IFRS 7 - Credit risk Disclosure, IAS 1.10 e Common practice
The disclosure of credit risk. [Refer: Credit risk [member]]
Disclosure of debt instruments [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]
IAS 1.10 e Common practice
Disclosure of deferred income [text block]
IAS 1.10 e Common practice
The disclosure of deferred income. [Refer: Deferred income including contract liabilities]
Disclosure of deferred taxes [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]
IAS 1.10 e Common practice
The disclosure of deposits from banks. [Refer: Deposits from banks]
Disclosure of deposits from customers [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]
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]
IAS 1.10 e Common practice
The disclosure of derivative financial instruments. [Refer: Derivatives [member]]
Disclosure of discontinued operations [text block]
IAS 1.10 e Common practice
The disclosure of discontinued operations. [Refer: Discontinued operations [member]]
Disclosure of dividends [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]
IAS 33 - Disclosure Disclosure
The entire disclosure for earnings per share.
Disclosure of effect of changes in foreign exchange rates [text block]
IAS 21 - Disclosure Disclosure
The entire disclosure for the effect of changes in foreign exchange rates.
Disclosure of employee benefits [text block]
IAS 19 - Scope Disclosure
The entire disclosure for employee benefits.
Disclosure of entity's operating segments [text block]
IFRS 8 - Disclosure Disclosure
The entire disclosure for operating segments.
Disclosure of events after reporting period [text block]
IAS 10 - Disclosure Disclosure
The entire disclosure for events after the reporting period.
Disclosure of expenses [text block]
IAS 1.10 e Common practice
The disclosure of expenses.
Disclosure of expenses by nature [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]
IFRS 6 - Disclosure Disclosure
The entire disclosure for exploration and evaluation assets.
Disclosure of fair value measurement [text block]
IFRS 13 - Disclosure Disclosure
The entire disclosure for fair value measurement.
Disclosure of fair value of financial instruments [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]
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]
IAS 1.10 e Common practice
The disclosure of finance cost. [Refer: Finance costs]
Disclosure of finance income (cost) [text block]
IAS 1.10 e Common practice
The disclosure of finance income (cost). [Refer: Finance income (cost)]
Disclosure of finance income [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]
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]
IFRS 7 - Scope Disclosure
The entire disclosure for financial instruments.
Disclosure of financial instruments at fair value through profit or loss [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]
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]
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]
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]
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]
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]
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]
IAS 1.51 Disclosure
The entire disclosure for general information about financial statements.
Disclosure of going concern [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]
IAS 1.10 e Common practice
The disclosure of goodwill. [Refer: Goodwill]
Disclosure of government grants [text block]
IAS 20 - Disclosure Disclosure
The entire disclosure for government grants.
IAS 29 - Disclosures Disclosure
Disclosure of impairment of assets [text block]
IAS 36 - Disclosure Disclosure
The entire disclosure for the impairment of assets.
Disclosure of income tax [text block]
IAS 12 - Disclosure Disclosure
The entire disclosure for income taxes.
Disclosure of information about employees [text block]
IAS 1.10 e Common practice
The disclosure of information about employees.
Disclosure of information about key management personnel [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]
The entire disclosure for insurance contracts.
Disclosure of insurance premium revenue [text block]
IAS 1.10 e Common practice
The disclosure of insurance premium revenue. [Refer: Revenue]
Disclosure of intangible assets [text block]
IAS 38 - Disclosure Disclosure
The entire disclosure for intangible assets.
Disclosure of intangible assets and goodwill [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]
IAS 1.10 e Common practice
The disclosure of interest expense. [Refer: Interest expense]
Disclosure of interest income [text block]
IAS 1.10 e Common practice
The disclosure of interest income. [Refer: Interest income]
Disclosure of interest income (expense) [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]
IFRS 12.1 Disclosure
The entire disclosure for interests in other entities.
IAS 34 - Content of an interim financial report Disclosure
Disclosure of inventories [text block]
IAS 2 - Disclosure Disclosure
The entire disclosure for inventories.
Disclosure of investment contracts liabilities [text block]
IAS 1.10 e Common practice
The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]
Disclosure of investment property [text block]
IAS 40 - Disclosure Disclosure
The entire disclosure for investment property.
Disclosure of investments accounted for using equity method [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]
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]
IAS 1.10 e Common practice
The disclosure of issued capital. [Refer: Issued capital]
Disclosure of joint ventures [text block]
IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure
The disclosure of joint ventures. [Refer: Joint ventures [member]]
Disclosure of lease prepayments [text block]
IAS 1.10 e Common practice
The disclosure of lease prepayments. [Refer: Prepayments]
Disclosure of leases [text block]
IFRS 16 - Disclosure Disclosure, IFRS 16 - Presentation Disclosure
The entire disclosure for leases.
Disclosure of liquidity risk [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]
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]
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]
IAS 1.10 e Common practice
The disclosure of market risk. [Refer: Market risk [member]]
Disclosure of material accounting policy information [text block]
The entire disclosure of material accounting policy information applied by the entity.
Disclosure of net asset value attributable to unit-holders [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]
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]
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]
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]
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]
IAS 1.10 e Common practice
The disclosure of other assets. [Refer: Other assets]
Disclosure of other current assets [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]
IAS 1.10 e Common practice
The disclosure of other current liabilities. [Refer: Other current liabilities]
Disclosure of other liabilities [text block]
IAS 1.10 e Common practice
The disclosure of other liabilities. [Refer: Other liabilities]
Disclosure of other non-current assets [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]
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]
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]
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]
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]
IAS 37 - Disclosure Disclosure
The entire disclosure for other provisions, contingent liabilities and contingent assets.
Disclosure of prepayments and other assets [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]
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]
IAS 16 - Disclosure Disclosure
The entire disclosure for property, plant and equipment.
Disclosure of provisions [text block]
IAS 1.10 e Common practice
The disclosure of provisions. [Refer: Provisions]
Disclosure of reclassification of financial instruments [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]
IFRS 14 - Disclosure Disclosure, IFRS 14 - Presentation Disclosure
The entire disclosure for regulatory deferral accounts.
Disclosure of reinsurance [text block]
IAS 1.10 e Common practice
The disclosure of reinsurance.
Disclosure of related party [text block]
IAS 24 - Disclosures Disclosure
The entire disclosure for related parties.
Disclosure of repurchase and reverse repurchase agreements [text block]
IAS 1.10 e Common practice
The disclosure of repurchase and reverse repurchase agreements.
Disclosure of research and development expense [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]
IAS 1.79 b Disclosure
The disclosure of reserves within equity. [Refer: Other reserves [member]]
Disclosure of restricted cash and cash equivalents [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]
IAS 1.10 e Common practice
The entire disclosure for revenue.
Disclosure of revenue from contracts with customers [text block]
IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure Disclosure
The entire disclosure for revenue from contracts with customers.
IAS 27 - Disclosure Disclosure, IFRS 12 - Objective Disclosure
Disclosure of service concession arrangements [text block]
SIC 29 - Consensus Disclosure
The entire disclosure for service concession arrangements.
Disclosure of share capital, reserves and other equity interest [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]
IFRS 2.44 Disclosure
The entire disclosure for share-based payment arrangements.
Disclosure of subordinated liabilities [text block]
IAS 1.10 e Common practice
The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]
Disclosure of subsidiaries [text block]
IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure
The disclosure of subsidiaries. [Refer: Subsidiaries [member]]
Disclosure of tax receivables and payables [text block]
IAS 1.10 e Common practice
The disclosure of tax receivables and payables.
Disclosure of trade and other payables [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]
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]
IAS 1.10 e Common practice
The disclosure of trading income (expense). [Refer: Trading income (expense)]
Disclosure of treasury shares [text block]
IAS 1.10 e Common practice
The disclosure of treasury shares. [Refer: Treasury shares]
Corporate information and statement of IFRS compliance [abstract]
Name of reporting entity or other means of identification
IAS 1.51 a Disclosure
The name of the reporting entity or other means of identification.
Domicile of entity
IAS 1.138 a Disclosure
The country of domicile of the entity. [Refer: Country of domicile [member]]
Legal form of entity
IAS 1.138 a Disclosure
Information about the legal structure under which the entity operates.
Country of incorporation
IAS 1.138 a Disclosure
The country in which the entity is incorporated.
Address of entity's registered office
IAS 1.138 a Disclosure
The address at which the entity's office is registered.
Principal place of business
IAS 1.138 a Disclosure
The place where an entity principally conducts operations.
Description of nature of entity's operations and principal activities
IAS 1.138 b Disclosure
The description of the nature of the entity's operations and principal activities.
Name of parent entity
IAS 1.138 c Disclosure, IAS 24.13 Disclosure
The name of the entity's parent. [Refer: Parent [member]]
Name of ultimate parent of group
IAS 24.13 Disclosure, IAS 1.138 c Disclosure
The name of the ultimate controlling party of the group.
Length of life of limited life entity
IAS 1.138 d Disclosure
Information about the length of the entity's life if it is a limited life entity.
Statement of IFRS compliance [text block]
IAS 1.16 Disclosure
An explicit and unreserved statement of compliance with all the requirements of IFRSs.
Management conclusion on fair presentation as consequence of departure
IAS 1.20 a Disclosure
The conclusion by management that the financial statements present fairly the entity's financial position, financial performance
and cash flows, when the entity has departed from a requirement of an IFRS.
Explanation of departure from IFRS
IAS 1.20 b Disclosure, IAS 1.20 c Disclosure
The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that
it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of
the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require),
the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial
statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]
Explanation of financial effect of departure from IFRS
IAS 1.20 d Disclosure
The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been
reported when complying with the requirement.
Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements
set out in Framework
IAS 1.23 a Disclosure
The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded
that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial
statements set out in the Conceptual Framework.
Explanation of adjustments that would be necessary to achieve fair presentation
IAS 1.23 b Disclosure
The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to
achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would
be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but
the relevant regulatory framework prohibits departure from the requirement.
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
IAS 1.25 Disclosure
The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's
ability to continue as a going concern.
Explanation of fact and basis for preparation of financial statements when not going concern basis
IAS 1.25 Disclosure
The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation
of the basis on which financial statements were prepared.
Explanation of why entity not regarded as going concern
IAS 1.25 Disclosure
The explanation of the reason why the entity is not regarded as a going concern.
Description of reason for using longer or shorter reporting period
IAS 1.36 a Disclosure
The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting
period and presents financial statements for a period longer or shorter than one year.
Description of fact that amounts presented in financial statements are not entirely comparable
IAS 1.36 b Disclosure
The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity
changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.
Disclosure of reclassifications or changes in presentation [text block]
IAS 1.41 Disclosure
The disclosure of reclassifications or changes in the presentation of items in the financial statements.
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]
IAS 1.41 Disclosure
Schedule disclosing information related to reclassifications or changes in presentation.
Reclassified items [axis]
IAS 1.41 Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Reclassified items [member]
IAS 1.41 Disclosure
This member stands for items that have been reclassified when the entity changes their presentation or classification in its
financial statements. It also represents the standard value for the 'Reclassified items' axis if no other member is used.
Disclosure of reclassifications or changes in presentation [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
Description of nature of reclassifications or changes in presentation
IAS 1.41 a Disclosure
The description of the nature of reclassifications or changes in presentation.
Amount of reclassifications or changes in presentation
IAS 1.41 b Disclosure
The amount that is reclassified when the entity changes classification or presentation in its financial statements.
Description of reason for reclassifications or changes in presentation
IAS 1.41 c Disclosure
The description of the reason for the reclassifications or changes in presentation.
Description of reason why reclassification of comparative amounts is impracticable
IAS 1.42 a Disclosure
The description of the reason why the reclassification of comparative amounts is impracticable.
Description of nature of necessary adjustments to provide comparative information
IAS 1.42 b Disclosure
The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have
been made if the amounts had been reclassified.
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [text block]
IAS 1.61 Disclosure
The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain
amounts to be recovered or settled both no more, and more than, twelve months after reporting date.
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [abstract]
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [table]
IAS 1.61 Disclosure
Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and
liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.
Maturity [axis]
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Aggregated time bands [member]
IFRS 7.B11 Example, Effective 2023-01-01 IFRS 17.109 Disclosure, IFRS 16.97 Disclosure, IFRS 7.B35 Example, IAS 19.147 c Example, IFRS 7.23B a Disclosure, IFRS 16.94 Disclosure, Effective 2023-01-01 IFRS 17.109A Disclosure, IAS 1.61 Disclosure, IFRS 15.120 b (i) Disclosure, Effective 2023-01-01 IFRS 17.132 b Disclosure, Effective 2023-01-01 IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 17.120 Disclosure, IFRS 17.109A Disclosure, IFRS 17.109 Disclosure
This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member
is used.
Not later than one year [member]
IAS 1.61 a Disclosure, IFRS 7.B11 Example, IFRS 16.94 Disclosure, IFRS 7.IG31A Example, Effective 2023-01-01 IFRS 17.132 b Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure
This member stands for a time band of not later than one year.
Later than one year [member]
This member stands for a time band of later than one year.
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
Current inventories
IAS 1.68 Example, IAS 2.36 b Disclosure, IAS 1.54 g Disclosure
The amount of current inventories. [Refer: Inventories]
Current trade receivables
IAS 1.68 Example, IAS 1.78 b Example
The amount of current trade receivables. [Refer: Trade receivables]
Current trade payables
IAS 1.78 Common practice, IAS 1.70 Example
The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities;
Trade payables]
Disclosure of material accounting policy information [text block]
The entire disclosure of material accounting policy information applied by the entity.
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
IAS 1.122 Disclosure
The explanation of judgements, apart from those involving estimations, that management has made in the process of applying
the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
IFRIC 14.10 Disclosure, IAS 1.125 Disclosure
The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
IAS 1.125 Disclosure
The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next
year.
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material adjustment [table]
IAS 1.125 Disclosure
Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.
Assets and liabilities [axis]
IAS 1.125 Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Assets and liabilities [member]
IAS 1.125 Disclosure
This member stands for assets and liabilities. It also represents the standard value for the 'Assets and liabilities' axis
if no other member is used. [Refer: Assets; Liabilities]
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
Description of nature of assets with significant risk of material adjustments within next financial year
IAS 1.125 a Disclosure
The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material
adjustment to the amounts of those assets within the next financial year.
Description of nature of liabilities with significant risk of material adjustments within next financial year
IAS 1.125 a Disclosure
The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in
a material adjustment to the amounts of those liabilities within the next financial year.
Assets with significant risk of material adjustments within next financial year
IAS 1.125 b Disclosure
The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts
of those assets within the next financial year.
Liabilities with significant risk of material adjustments within next financial year
IAS 1.125 b Disclosure
The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the
amounts of those liabilities within the next financial year.
Disclosure of objectives, policies and processes for managing capital [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 objectives, policies and processes for managing capital [abstract]
Disclosure of objectives, policies and processes for managing capital [table]
IAS 1.136 Disclosure
Schedule disclosing information related to the objectives, policies and processes for managing capital.
Capital requirements [axis]
IAS 1.136 Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Capital requirements [member]
IAS 1.136 Disclosure
This member stands for capital requirements that the entity is subject to. It also represents the standard value for the 'Capital
requirements' axis if no other member is used.
Disclosure of objectives, policies and processes for managing capital [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
Qualitative information about entity's objectives, policies and processes for managing capital
IAS 1.135 a Disclosure
Qualitative information about the entity's objectives, policies and processes for managing capital. This should include a
description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements
are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]
Summary quantitative data about what entity manages as capital
IAS 1.135 b Disclosure
Summary quantitative data about what the entity manages as capital.
Description of changes in entity's objectives, policies and processes for managing capital and what entity manages as capital
IAS 1.135 c Disclosure
The description of changes in entity's objectives, policies and processes for managing capital and what the entity manages
as capital.
Information whether entity complied with any externally imposed capital requirements
IAS 1.135 d Disclosure
Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer:
Capital requirements [member]]
Information about consequences of non-compliance with externally imposed capital requirements
IAS 1.135 e Disclosure
Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements
[member]]
Dividends recognised as distributions to owners per share
IAS 1.107 Disclosure
The amount, per share, of dividends recognised as distributions to owners.
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
IAS 1.137 a Disclosure, IAS 10.13 Disclosure
The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for
issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at
that time.
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
per share
IAS 1.137 a Disclosure
The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised
as distribution to owners.
Cumulative preference dividends not recognised
IAS 1.137 b Disclosure
The amount of cumulative preference dividends not recognised.
Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for
issue
IFRIC 17.17 a Disclosure
The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end
of the reporting period but before the financial statements are authorised for issue.
Non-cash assets declared for distribution to owners before financial statements authorised for issue
IFRIC 17.17 b Disclosure
The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting
period but before the financial statements are authorised for issue.
Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value
IFRIC 17.17 c Disclosure
The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the
reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets
declared for distribution to owners before financial statements authorised for issue]
Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial
statements authorised for issue
IFRIC 17.17 c Disclosure
The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when
the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.
[Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]
Dividends payable, non-cash assets distributions
IFRIC 17.16 a Disclosure
The amount of dividends payable by means of the distribution of non-cash assets to owners.
Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners
IFRIC 17.16 b Disclosure
The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to
owners.
Equity reclassified into financial liabilities
IAS 1.80A Disclosure
The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]
Financial liabilities reclassified into equity
IAS 1.80A Disclosure
The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]
Description of timing and reason of reclassification between financial liabilities and equity
IAS 1.80A Disclosure
The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and
equity. [Refer: Financial liabilities]
Disclosure of information about non-current liabilities with covenants [text block]
IAS 1.76ZA Disclosure
The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants
classified as non-current could become repayable within twelve months after the reporting period.
Disclosure of information about non-current liabilities with covenants [abstract]
Disclosure of information about non-current liabilities with covenants [table]
IAS 1.76ZA Disclosure
The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants
classified as non-current could become repayable within twelve months after the reporting period.
Types of non-current liabilities with covenants [axis]
IAS 1.76ZA Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities
with covenants in the scope of IAS 1.76ZA.
Types of non-current liabilities with covenants [member]
IAS 1.76ZA Disclosure
This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is
subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard
value for the ‘Types of non-current liabilities with covenants’ axis if no other member is used.
Disclosure of information about non-current liabilities with covenants [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating
entity may have difficulty complying with covenants [text block]
IAS 1.76ZA b Disclosure, IAS 1.76ZA a Disclosure
The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within
twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required
to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants
related to a non-current liability—for example, the entity having acted during or after the reporting period to avoid or mitigate
a potential breach.
Carrying amount of non-current liabilities with covenants
IAS 1.76ZA a Disclosure
The carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right
to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period.
Disclosure of general information about financial statements [text block]
IAS 1.51 Disclosure
The entire disclosure for general information about financial statements.
Name of reporting entity or other means of identification
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
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
IAS 27.17 a Disclosure, IAS 27.16 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
IAS 1.51 c Disclosure
The date of the end of the reporting period.
Period covered by financial statements
IAS 1.51 c Disclosure
The description of the period covered by the set of financial statements or notes.
Description of presentation currency
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
IAS 1.51 e Disclosure
Information about the level of rounding used in the presentation of amounts in the financial statements.
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment including right-of-use assets
IAS 1.54 a Common practice, IAS 16.73 a Common practice
The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property,
plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]
Property, plant and equipment
IAS 16.73 e Disclosure, IAS 1.54 a Disclosure
Right-of-use assets
IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure
Investment property
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
IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d 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
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
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 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 reported in separate financial statements
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 reported in separate financial
statements]
Non-current biological assets
IAS 1.54 f Disclosure
The amount of non-current biological assets. [Refer: Biological assets]
Trade and other non-current receivables
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
IAS 1.54 g Disclosure
The amount of non-current inventories. [Refer: Inventories]
Deferred tax assets
IAS 1.54 o Disclosure, IAS 12.81 g (i) 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
IAS 1.54 n Disclosure
The non-current amount of current tax assets. [Refer: Current tax assets]
Other non-current financial assets
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
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
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
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
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
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
Current tax assets, current
IAS 1.54 n Disclosure
The current amount of current tax assets. [Refer: Current tax assets]
Current biological assets
IAS 1.54 f Disclosure
The amount of current biological assets. [Refer: Biological assets]
Other current financial assets
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
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
IAS 7.45 Disclosure, IFRS 12.B13 a 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
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
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
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
IAS 1.66 Disclosure, IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example
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
IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure
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
IAS 1.78 e Example
The nominal value of capital issued.
Retained earnings
IAS 1.78 e Example, IAS 1.IG6 Example
A component of equity representing the entity's cumulative undistributed earnings or deficit.
Share premium
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
IAS 32.34 Disclosure, IAS 1.78 e Example
An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest
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
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
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
IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure
The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
Total equity
IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) 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
IAS 1.78 d Disclosure
The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]
Other non-current provisions
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
IAS 1.54 l Disclosure
The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]
Trade and other non-current payables
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
IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure, IAS 1.54 o 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
IAS 1.54 n Disclosure
The non-current amount of current tax liabilities. [Refer: Current tax liabilities]
Other non-current financial liabilities
IFRS 12.B13 c Disclosure, IAS 1.54 m 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
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
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
IAS 1.78 d Disclosure
The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]
Other current provisions
IAS 1.78 d Disclosure
The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
Total current provisions
IAS 1.54 l Disclosure
The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]
Trade and other current payables
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
IAS 1.54 n Disclosure
The current amount of current tax liabilities. [Refer: Current tax liabilities]
Other current financial liabilities
IAS 1.54 m Disclosure, IFRS 12.B13 b 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
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
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
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
IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure
Total liabilities
IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
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
IAS 1.55 Disclosure
The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment including right-of-use assets
IAS 1.54 a Common practice, IAS 16.73 a Common practice
The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property,
plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]
Property, plant and equipment
IAS 16.73 e Disclosure, IAS 1.54 a Disclosure
Right-of-use assets
IFRS 16.53 j Disclosure, IFRS 16.47 a Disclosure
Investment property
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
IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d 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
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
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
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
The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]
Reinsurance contracts held that are assets
The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]
Investments accounted for using equity method
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 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 reported in separate financial statements
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 reported in separate financial
statements]
Biological assets
IAS 41.50 Disclosure, IAS 1.54 f Disclosure, IAS 41.43 Example
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
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
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
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
IAS 1.54 o Disclosure, IAS 12.81 g (i) 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
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
IAS 7.45 Disclosure, IFRS 12.B13 a 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
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
IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure
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
IAS 1.78 e Example
The nominal value of capital issued.
Retained earnings
IAS 1.78 e Example, IAS 1.IG6 Example
A component of equity representing the entity's cumulative undistributed earnings or deficit.
Share premium
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
IAS 32.34 Disclosure, IAS 1.78 e Example
An entity’s own equity instruments, held by the entity or other members of the consolidated group.
Other equity interest
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
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
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
IFRS 12.12 f Disclosure, IFRS 10.22 Disclosure, IAS 1.54 q Disclosure
The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]
Total equity
IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure
The amount of residual interest in the assets of the entity after deducting all its liabilities.
Liabilities [abstract]
Trade and other payables
IAS 1.54 k Disclosure
The amount of trade payables and other payables. [Refer: Trade payables; Other payables]
Provisions [abstract]
Provisions for employee benefits
IAS 1.78 d Disclosure
The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]
Other provisions
IAS 37.84 a Disclosure, IAS 1.78 d Disclosure
The amount of provisions other than provisions for employee benefits. [Refer: Provisions]
Total provisions
IAS 1.54 l Disclosure
The amount of liabilities of uncertain timing or amount, including provisions for employee benefits.
Other financial liabilities
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
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
The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]
Reinsurance contracts held that are liabilities
The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]
Current tax liabilities
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
IAS 12.81 g (i) Disclosure, IAS 1.56 Disclosure, IAS 1.54 o 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
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
IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
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
IAS 1.55 Disclosure
The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure
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
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
The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision
of 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
IAS 1.99 Disclosure, IAS 1.103 Disclosure
The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but
are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation
and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal
amounts of production costs of inventories.
Gross profit
IAS 1.103 Example
The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]
Other income
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
The amount of operating income that the entity does not separately disclose in the same statement or note.
Distribution costs
IAS 1.99 Disclosure, IAS 1.103 Example
The amount of costs relating to the distribution of goods and services.
Administrative expenses
IAS 26.35 b (vi) Disclosure, IAS 1.103 Example, IAS 1.99 Disclosure
The amount of expenses that the entity classifies as being administrative.
Other expense
IAS 1.99 Disclosure, IAS 1.103 Example, IAS 26.35 b (vii) 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)
IAS 1.103 Common practice, IAS 1.102 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
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)
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
IAS 1.85 Common practice, IAS 32.IE33 Example
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
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
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
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
IAS 1.85 Common practice
The amount of income associated with interest and other financing activities of the entity.
Finance costs
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
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
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
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
IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b 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
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
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
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
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
IFRS 8.28 b Example, IFRS 8.23 Example, IFRS 5.33 b (i) Disclosure, IAS 1.103 Example, IAS 1.102 Example
The profit (loss) before tax expense or income. [Refer: Profit (loss)]
Tax income (expense)
IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 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
IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure
The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss) from discontinued operations
IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Profit (loss)
IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example
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
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
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]
IAS 33.66 Disclosure
The disclosure of earnings per share.
Earnings per share [abstract]
Earnings per share [table]
IAS 33.66 Disclosure
Schedule disclosing information related to earnings per share.
Classes of ordinary shares [axis]
IAS 33.66 Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Ordinary shares [member]
IAS 1.79 a Common practice, IAS 33.66 Disclosure
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 represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
IAS 33.66 Disclosure, IAS 33.67 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
IAS 33.67 Disclosure, 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
IAS 33.67 Disclosure, 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
IAS 33.67 Disclosure, 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
IAS 33.68 Disclosure, IAS 33.67 Disclosure
Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations
[member]]
Total diluted earnings (loss) per share
IAS 33.67 Disclosure, 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]]
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure
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
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
The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision
of 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
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
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
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
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
IAS 1.102 Example, IAS 1.99 Disclosure
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
IAS 1.104 Disclosure, IAS 1.102 Example, IAS 1.99 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
IFRS 12.B13 d Disclosure, IFRS 8.28 e Disclosure, IFRS 8.23 e Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure
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
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
IAS 1.99 Disclosure, IAS 1.102 Example
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)
IAS 1.103 Common practice, IAS 1.102 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
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)
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
IAS 1.85 Common practice, IAS 32.IE33 Example
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
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
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
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
IAS 1.85 Common practice
The amount of income associated with interest and other financing activities of the entity.
Finance costs
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
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
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
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
IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure, Effective on first application of IFRS 9 IFRS 4.39M b 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
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
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
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
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
IFRS 8.28 b Example, IFRS 8.23 Example, IFRS 5.33 b (i) Disclosure, IAS 1.103 Example, IAS 1.102 Example
The profit (loss) before tax expense or income. [Refer: Profit (loss)]
Tax income (expense)
IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 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
IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure
The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]
Profit (loss) from discontinued operations
IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure, IAS 1.82 ea Disclosure
The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]
Profit (loss)
IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example
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
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
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]
IAS 33.66 Disclosure
The disclosure of earnings per share.
Earnings per share [abstract]
Earnings per share [table]
IAS 33.66 Disclosure
Schedule disclosing information related to earnings per share.
Classes of ordinary shares [axis]
IAS 33.66 Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Ordinary shares [member]
IAS 1.79 a Common practice, IAS 33.66 Disclosure
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 represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
Basic earnings per share [abstract]
Basic earnings (loss) per share from continuing operations
IAS 33.66 Disclosure, IAS 33.67 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
IAS 33.67 Disclosure, 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
IAS 33.67 Disclosure, 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
IAS 33.67 Disclosure, 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
IAS 33.68 Disclosure, IAS 33.67 Disclosure
Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations
[member]]
Total diluted earnings (loss) per share
IAS 33.67 Disclosure, 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]]
Statement of comprehensive income [abstract]
Profit (loss)
IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example
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
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 applying paragraph 5.7.5
of IFRS 9. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets
and intangible assets
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 of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation
surplus]
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
IAS 19.135 b Common practice, 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)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting
from gain (loss) on remeasurement in other comprehensive income]
Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations
IAS 1.91 a Disclosure
The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements
of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]
Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk
of liability
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
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
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
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
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
IAS 1.IG6 Example, IAS 1.82A 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 of foreign operations, net of tax
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, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on exchange differences on translation of foreign operations, net of tax
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 of foreign operations
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
The amount of other comprehensive income, net of tax, after reclassification adjustments, 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
The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax,
before reclassification adjustments. [Refer: Financial assets available-for-sale]
Reclassification adjustments on available-for-sale financial assets, net of tax
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
The amount of other comprehensive income, net of tax, after reclassification adjustments, 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
IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, Expiry date 2023-01-01 IFRS 7.23 c Disclosure, IAS 1.91 a Disclosure
The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments.
[Refer: Cash flow hedges [member]]
Reclassification adjustments on cash flow hedges, net of tax
IFRS 7.24E a Disclosure, IFRS 7.24C b (iv) Disclosure, Expiry date 2023-01-01 IFRS 7.23 d Disclosure, IAS 1.92 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
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
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
The amount of other comprehensive income, net of tax, after reclassification adjustments, 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
IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E 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, net of tax,
before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on hedges of net investments in foreign operations, net of tax
IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 9.6.5.14 Disclosure, IAS 1.92 Disclosure, IFRS 7.24E a 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
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, after reclassification adjustments, related to hedges of net investments
in foreign operations. [Refer: Other comprehensive income]
Cost of hedging [abstract]
Change in value of time value of options [abstract]
Gains (losses) on change in value of time value of options, net of tax
IAS 1.91 a Disclosure
The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before
reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of time value of options, net of tax
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
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
The amount of other comprehensive income, net of tax, after reclassification adjustments, 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
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, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax
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
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
The amount of other comprehensive income, net of tax, after reclassification adjustments, 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
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,
before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of foreign currency basis spreads, net of tax
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
IAS 1.91 a Disclosure, IAS 1.7 Disclosure
The amount of other comprehensive income, net of tax, after reclassification adjustments, 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
IAS 1.91 a Disclosure
The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive
income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [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
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
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
IAS 1.7 Disclosure, IAS 1.91 a Disclosure
The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured
at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [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
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, before reclassification
adjustments. [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
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
The amount of other comprehensive income, net of tax, after reclassification adjustments, 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
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, before reclassification adjustments. [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
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
The amount of other comprehensive income, net of tax, after reclassification adjustments, 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
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
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
IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure, IAS 1.81A b 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
IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) 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
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
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]
Statement of comprehensive income [abstract]
Profit (loss)
IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example
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
IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosure, IAS 1.7 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 applying paragraph 5.7.5
of IFRS 9. [Refer: Other comprehensive income, before tax]
Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets
and intangible assets
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation
surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before
tax; Revaluation surplus]
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
IAS 1.91 b Disclosure, IAS 1.7 Disclosure, IAS 19.135 b Common practice
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; Defined benefit plans [member]; Plan assets
[member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting
from gain (loss) on remeasurement in other comprehensive income]
Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations
IAS 1.91 b Disclosure
The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements
of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before
tax]
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk
of liability
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
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
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
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
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
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 of foreign operations, before tax
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, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on exchange differences on translation of foreign operations, before tax
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, 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 of foreign operations
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
The amount of other comprehensive income, before tax, after reclassification adjustments, 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
The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax,
before reclassification adjustments. [Refer: Financial assets available-for-sale]
Reclassification adjustments on available-for-sale financial assets, before tax
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
The amount of other comprehensive income, before tax, after reclassification adjustments, 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
The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments.
[Refer: Cash flow hedges [member]]
Reclassification adjustments on cash flow hedges, before tax
IAS 1.92 Disclosure, Expiry date 2023-01-01 IFRS 7.23 d 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
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
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
The amount of other comprehensive income, before tax, after reclassification adjustments, 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
IAS 39.102 a Disclosure, IAS 1.91 b 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,
before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on hedges of net investments in foreign operations, before tax
IFRS 9.6.5.14 Disclosure, IAS 39.102 Disclosure, IAS 1.92 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
IFRS 9.6.5.13 a Disclosure, IAS 39.102 a Disclosure, IAS 1.91 b Disclosure
The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments
in foreign operations. [Refer: Other comprehensive income, before tax]
Cost of hedging [abstract]
Change in value of time value of options [abstract]
Gains (losses) on change in value of time value of options, before tax
IAS 1.91 b Disclosure
The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before
reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of time value of options, before tax
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
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
The amount of other comprehensive income, before tax, after reclassification adjustments, 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
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, before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of forward elements of forward contracts, before tax
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
IAS 1.91 b Disclosure, IAS 1.7 Disclosure
The amount of other comprehensive income, before tax, after reclassification adjustments, 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
IAS 1.91 b Disclosure
The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax,
before reclassification adjustments. [Refer: Other comprehensive income]
Reclassification adjustments on change in value of foreign currency basis spreads, before tax
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
IAS 1.7 Disclosure, IAS 1.91 b Disclosure
The amount of other comprehensive income, before tax, after reclassification adjustments, 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
IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure
The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive
income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [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
IFRS 7.20 a (viii) Disclosure, IAS 1.92 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
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
IAS 1.7 Disclosure, IFRS 7.20 a (viii) Disclosure, IAS 1.91 b Disclosure
The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured
at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [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
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, before reclassification
adjustments. [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
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
The amount of other comprehensive income, before tax, after reclassification adjustments, 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
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, before reclassification adjustments. [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
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
The amount of other comprehensive income, before tax, after reclassification adjustments, 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
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
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
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
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 investments in equity
instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS
9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]
Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible
assets included in other comprehensive income
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 of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive
income]
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income
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 remeasurements of defined
benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans
[member]]
Income tax relating to exchange differences on translation other than translation of foreign operations included in other
comprehensive income
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 exchange differences
on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency.
[Refer: Other comprehensive income; Reserve of exchange differences on translation]
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included
in other comprehensive income
IAS 12.81 ab Disclosure, IAS 1.90 Disclosure
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
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
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
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
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 of foreign operations included in other comprehensive income
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 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
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
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 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
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
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
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 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
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 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
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 applying paragraph 4.1.2A of IFRS 9. [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
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
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
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
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
IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure, IAS 1.81A b 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
IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) 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
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
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]
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
IAS 7.14 a Example
The cash inflow from sales of goods and rendering of services.
Receipts from royalties, fees, commissions and other revenue
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
IAS 7.14 g Example
The cash inflow from contracts held for dealing or trading purposes.
Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale
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
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
IAS 7.14 c Example
The cash outflow to suppliers for goods and services.
Payments from contracts held for dealing or trading purpose
IAS 7.14 g Example
The cash outflow for contracts held for dealing or trading purposes.
Payments to and on behalf of employees
IAS 7.14 d Example
The cash outflow to, and on behalf of, employees.
Payments to manufacture or acquire assets held for rental to others and subsequently held for sale
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
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
IAS 7.20 Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
The cash from (used in) the entity's operations.
Dividends paid
IAS 7.31 Disclosure
The cash outflow for dividends paid by the entity, classified as operating activities.
Dividends received
IAS 7.31 Disclosure
The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
Interest paid
IAS 7.31 Disclosure
The cash outflow for interest paid, classified as operating activities.
Interest received
IAS 7.31 Disclosure
The cash inflow from interest received, classified as operating activities.
Income taxes refund (paid)
IAS 7.14 f Example, IAS 7.35 Disclosure
The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
IAS 7.31 Disclosure
The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
Interest paid
IAS 7.31 Disclosure
The cash outflow for interest paid, classified as investing activities.
Interest received
IAS 7.31 Disclosure
The cash inflow from interest received, classified as investing activities.
Income taxes refund (paid)
IAS 7.35 Disclosure, IAS 7.14 f Example
The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
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
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
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
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
IAS 7.17 a Example
The cash inflow from issuing shares.
Proceeds from issuing other equity instruments
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
IAS 7.17 b Example
The cash outflow to acquire or redeem entity's shares.
Payments of other equity instruments
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
IAS 7.17 c Example
The cash inflow from borrowings obtained. [Refer: Borrowings]
Repayments of borrowings
IAS 7.17 d Example
The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
Payments of lease liabilities
IAS 7.17 e Example
The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
Proceeds from government grants
IAS 20.28 Common practice
The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
Dividends paid
IAS 7.31 Disclosure
The cash outflow for dividends paid by the entity, classified as financing activities.
Interest paid
IAS 7.31 Disclosure
The cash outflow for interest paid, classified as financing activities.
Income taxes refund (paid)
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
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
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
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
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 after effect of exchange rate changes
IAS 7.45 Disclosure
The increase (decrease) in cash and cash equivalents after 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]
Cash and cash equivalents at beginning of period
IAS 7.45 Disclosure, IFRS 12.B13 a 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
IAS 7.45 Disclosure, IFRS 12.B13 a 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]
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)
IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example
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
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
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
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
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
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
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
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
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
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
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)
IAS 7.20 b Common practice, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
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
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)
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
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
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
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
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)
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)
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
IAS 7.20 Example, IAS 7 - A Statement of cash flows for an entity other than a financial institution Example
The cash from (used in) the entity's operations.
Dividends paid
IAS 7.31 Disclosure
The cash outflow for dividends paid by the entity, classified as operating activities.
Dividends received
IAS 7.31 Disclosure
The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]
Interest paid
IAS 7.31 Disclosure
The cash outflow for interest paid, classified as operating activities.
Interest received
IAS 7.31 Disclosure
The cash inflow from interest received, classified as operating activities.
Income taxes refund (paid)
IAS 7.14 f Example, IAS 7.35 Disclosure
The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
IAS 7.31 Disclosure
The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]
Interest paid
IAS 7.31 Disclosure
The cash outflow for interest paid, classified as investing activities.
Interest received
IAS 7.31 Disclosure
The cash inflow from interest received, classified as investing activities.
Income taxes refund (paid)
IAS 7.35 Disclosure, IAS 7.14 f Example
The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]
Other inflows (outflows) of cash
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
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
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
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
IAS 7.17 a Example
The cash inflow from issuing shares.
Proceeds from issuing other equity instruments
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
IAS 7.17 b Example
The cash outflow to acquire or redeem entity's shares.
Payments of other equity instruments
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
IAS 7.17 c Example
The cash inflow from borrowings obtained. [Refer: Borrowings]
Repayments of borrowings
IAS 7.17 d Example
The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]
Payments of lease liabilities
IAS 7.17 e Example
The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]
Proceeds from government grants
IAS 20.28 Common practice
The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]
Dividends paid
IAS 7.31 Disclosure
The cash outflow for dividends paid by the entity, classified as financing activities.
Interest paid
IAS 7.31 Disclosure
The cash outflow for interest paid, classified as financing activities.
Income taxes refund (paid)
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
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
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
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
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 after effect of exchange rate changes
IAS 7.45 Disclosure
The increase (decrease) in cash and cash equivalents after 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]
Cash and cash equivalents at beginning of period
IAS 7.45 Disclosure, IFRS 12.B13 a 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
IAS 7.45 Disclosure, IFRS 12.B13 a 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]
Statement of changes in equity [abstract]
Statement of changes in equity [table]
IAS 1.106 Disclosure
Schedule disclosing information related to changes in equity.
Components of equity [axis]
IAS 1.106 Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Equity [member]
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]
IAS 1.106 Disclosure
This member stands for equity attributable to the owners of the parent.
Issued capital [member]
IAS 1.106 Disclosure
This member stands for a component of equity representing issued capital.
Share premium [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]
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]
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]
IAS 1.79 b Disclosure, IAS 1.106 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]
Accumulated other comprehensive income [member]
IAS 1.108 Common practice
This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]
Revaluation surplus [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]
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 recognised in other comprehensive income. [Refer: Other comprehensive income]
Reserve of cash flow hedges [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]
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]
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]
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]
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]
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]
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]
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]
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]
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 remeasurements of defined benefit plans [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]
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]
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]
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 of share-based payments [member]
IAS 1.108 Example
This member stands for a component of equity resulting from share-based payments.
Retained earnings [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]
IAS 1.106 Disclosure
This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.
Classes of share capital [axis]
IAS 1.79 a Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Share capital [member]
IAS 1.79 a Disclosure
This member stands for share capital of the entity. It also represents the standard value for the 'Classes of share capital'
axis if no other member is used.
Ordinary shares [member]
IAS 1.79 a Common practice, IAS 33.66 Disclosure
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.
Preference shares [member]
IAS 1.79 a Common practice
This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments
in terms of claim. [Refer: Ordinary shares [member]]
Retrospective application and retrospective restatement [axis]
IAS 8.29 c (i) Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Currently stated [member]
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]
IAS 8.49 b (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.28 f (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]
IAS 8.28 f (i) Disclosure, IAS 8.49 b (i) Disclosure, IAS 1.106 b Disclosure, IAS 8.29 c (i) 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]
IAS 8.29 c (i) Disclosure, IAS 8.28 f (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]
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]
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]
IAS 8.49 c Disclosure, IAS 8.49 b (i) Disclosure
This member stands for the financial effect of corrections of prior period errors.
Cumulative effect at date of initial application [axis]
IAS 1.106 Common practice
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Opening balance before adjustment, cumulative effect at date of initial application [member]
IAS 1.106 Common practice
This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date
of initial application of a new or amended IFRS Standard. It also represents the standard value for the ‘Cumulative effect
at date of initial application’ axis if no other member is used.
Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application
[member]
IAS 1.106 Common practice
This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial
statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]
Opening balance after adjustment, cumulative effect at date of initial application [member]
IAS 1.106 Common practice
This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of
initial application of a new or amended IFRS Standard.
Initially applied IFRSs [axis]
IAS 8.28 Disclosure
The axis of a table defines the relationship between the members in the table and the line items or concepts that complete
the table.
Initially applied IFRSs [member]
IAS 8.28 Disclosure
This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the
'Initially applied IFRSs' axis if no other member is used. [Refer: IFRSs [member]]
IFRS 15 [member]
IFRS 15.C8 a Disclosure
This member stands for IFRS 15 Revenue with Contracts with Customers.
IFRS 17 [member]
Expiry date 2025-01-01 IFRS 17.C1 Disclosure, Effective 2023-01-01 IFRS 17.C3 Common practice, IFRS 17.C3 Common practice
This member stands for IFRS 17 Insurance Contracts.
IFRS 9 [member]
This member stands for IFRS 9 Financial Instruments.
Statement of changes in equity [line items]
Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with
members defined in one or many axes of the table.
Equity at beginning of period
IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) 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)
IFRS 1.32 a (ii) Disclosure, IFRS 8.23 Disclosure, IFRS 12.B10 b Example, Effective on first application of IFRS 9 IFRS 4.39L e Example, IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IFRS 8.28 b Disclosure, Effective 2023-01-01 IFRS 17.113 b Example, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 17.113 b Example
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
IAS 1.91 a Disclosure, IAS 1.106 d (ii) Disclosure, IFRS 12.B12 b (viii) Disclosure, IAS 1.81A b 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
IFRS 12.B10 b Example, IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 12.B12 b (ix) Disclosure, IFRS 1.24 b Disclosure, IFRS 1.32 a (ii) 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
IAS 1.106 d (iii) Disclosure
The increase in equity through the issue of equity instruments.
Dividends recognised as distributions to owners
IAS 1.107 Disclosure
The amount of dividends recognised as distributions to owners.
Increase through other contributions by owners, equity
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
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
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
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
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
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
IFRS 9.6.5.11 d (i) Disclosure, IFRS 7.24E a 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
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
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
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
IAS 1.106 d Disclosure
The increase (decrease) in equity. [Refer: Equity]
Equity at end of period
IAS 1.78 e Disclosure, IFRS 13.93 a Disclosure, IFRS 1.24 a Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 13.93 b Disclosure, IFRS 1.32 a (i) Disclosure
The amount of residual interest in the assets of the entity after deducting all its liabilities.
Statement of changes in net assets available for benefits [abstract]
Assets of benefit plan
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
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
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
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
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
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
IAS 26.35 b (i) Disclosure
The amount of employer contributions to retirement benefit plans.
Employee contributions
IAS 26.35 b (ii) Disclosure
The amount of employee contributions to retirement benefit plans.
Investment income
IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure
The amount of investment income, such as interest and dividends.
Other income
IAS 1.103 Example, IAS 1.102 Example, IAS 26.35 b (iv) Disclosure
The amount of operating income that the entity does not separately disclose in the same statement or note.
Benefits paid or payable
IAS 26.35 b (v) Disclosure
The amount of benefits paid or payable for retirement benefit plans.
Administrative expenses
IAS 26.35 b (vi) Disclosure, IAS 1.103 Example, IAS 1.99 Disclosure
The amount of expenses that the entity classifies as being administrative.
Other expense
IAS 1.99 Disclosure, IAS 1.103 Example, IAS 26.35 b (vii) 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)
IAS 1.82 d Disclosure, IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure, IFRS 8.23 h Disclosure, IFRS 12.B13 g Disclosure, IAS 26.35 b (viii) Disclosure, IAS 12.79 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
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
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
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
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
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
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
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
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
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
IAS 26.36 b Disclosure
The number of participants in a retirement benefit plan receiving benefits.
Number of other participants of retirement benefit plan
IAS 26.36 b Disclosure
The number of other participants in a retirement benefit plan.
Description of type of retirement benefit plan
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
IAS 26.36 d Disclosure
The explanation of whether participants contribute to retirement benefit plans.
Description of retirement benefits promised to participants
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
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
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.
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land
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
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
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
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
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
IAS 16.37 e Example
The amount of property, plant and equipment representing aircraft used in the entity's operations.
Motor vehicles
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
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
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
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
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
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
IAS 16.37 Common practice
The amount of assets related to mining activities of the entity.
Oil and gas assets
IAS 16.37 Common practice
The amount of assets related to the exploration, evaluation, development or production of oil and gas.
Construction in progress
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
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
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
IAS 16.73 e Disclosure, IAS 1.54 a Disclosure
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names
IAS 38.119 a Example
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
IAS 38.119 Common practice, IFRS 6.25 Disclosure
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
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
IAS 38.119 c Example
The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]
Licences and franchises
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
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
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
IAS 38.119 g Example
The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]
Other intangible assets
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
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
IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IAS 1.54 c Disclosure, IFRS 3.B67 d 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
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
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
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
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 reported in separate financial statements [abstract]
Investments in subsidiaries reported in separate financial statements
IAS 27.10 Disclosure
The amount of investments in subsidiaries in an entity's separate financial statements. [Refer: Subsidiaries [member]]
Investments in joint ventures reported in separate financial statements
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 reported in separate financial statements
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 reported in separate financial statements
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 reported in separate financial
statements]
Investments accounted for using equity method [abstract]
Investments in associates accounted for using equity method
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
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
IAS 1.54 e Disclosure, IFRS 8.24 a Disclosure, IFRS 12.B16 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
IAS 1.78 b Example
The amount of non-current trade receivables. [Refer: Trade receivables]
Non-current receivables due from related parties
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
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
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 other than non-current contract assets [abstract]
Non-current prepayments
IAS 1.78 b Example
The amount of non-current prepayments. [Refer: Prepayments]
Non-current lease prepayments
IAS 1.55 Common practice
The amount of non-current prepayments for leases. [Refer: Non-current prepayments]
Non-current accrued income other than non-current contract assets
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract
assets]
Total non-current prepayments and non-current accrued income other than non-current contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments;
Accrued income other than contract assets]
Non-current receivables from taxes other than income tax
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
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
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
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
IAS 1.78 b Example
The amount of non-current other receivables. [Refer: Other receivables]
Total trade and other non-current receivables
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 prepayments and non-current accrued income including non-current contract assets [abstract]
Non-current prepayments
IAS 1.78 b Example
The amount of non-current prepayments. [Refer: Prepayments]
Non-current lease prepayments
IAS 1.55 Common practice
The amount of non-current prepayments for leases. [Refer: Non-current prepayments]
Non-current accrued income including non-current contract assets [abstract]
Non-current contract assets
IFRS 15.105 Disclosure
The amount of non-current contract assets. [Refer: Contract assets]
Non-current accrued income other than non-current contract assets
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract
assets]
Total non-current accrued income including non-current contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract
assets]
Total non-current prepayments and non-current accrued income including non-current contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments;
Accrued income including contract assets]
Miscellaneous non-current assets [abstract]
Non-current net defined benefit asset
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
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
IAS 1.55 Common practice
The amount of non-current derivative financial assets. [Refer: Derivative financial assets]
Non-current finance lease receivables
IAS 1.55 Common practice
The amount of non-current finance lease receivables. [Refer: Finance lease receivables]
Non-current interest receivable
IAS 1.112 c Common practice
The amount of non-current interest receivable. [Refer: Interest receivable]
Non-current programming assets
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
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
IAS 1.55 Common practice
The amount of long-term deposits held by the entity.
Other non-current assets
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
IAS 1.68 Example, IAS 1.78 b Example
The amount of current trade receivables. [Refer: Trade receivables]
Current receivables due from related parties
IAS 1.78 b Example
The amount of current receivables due from related parties. [Refer: Related parties [member]]
Current receivables due from associates
IAS 1.78 b Common practice
The amount of current receivables due from associates. [Refer: Associates [member]]
Current receivables due from joint ventures
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 other than current contract assets [abstract]
Current prepayments [abstract]
Current advances to suppliers
IAS 1.112 c Common practice
The amount of current advances made to suppliers before goods or services are received.
Current prepaid expenses
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
IAS 1.78 b Example
The amount of current prepayments. [Refer: Prepayments]
Current accrued income other than current contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]
Total current prepayments and current accrued income other than current contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued
income other than contract assets]
Current receivables from taxes other than income tax
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
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
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
IAS 1.78 b Common practice
The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]
Other current receivables
IAS 1.78 b Example
The amount of current other receivables. [Refer: Other receivables]
Total trade and other current receivables
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]
Current prepayments and current accrued income including current contract assets [abstract]
Current prepayments [abstract]
Current advances to suppliers
IAS 1.112 c Common practice
The amount of current advances made to suppliers before goods or services are received.
Current prepaid expenses
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
IAS 1.78 b Example
The amount of current prepayments. [Refer: Prepayments]
Current accrued income including current contract assets [abstract]
Current contract assets
IFRS 15.105 Disclosure
The amount of current contract assets. [Refer: Contract assets]
Current accrued income other than current contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]
Total current accrued income including current contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]
Total current prepayments and current accrued income including current contract assets
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued
income including contract assets]
Trade and other receivables [abstract]
Trade receivables
IAS 1.78 b Example
The amount due from customers for goods and services sold.
Receivables due from related parties
IAS 1.78 b Example
The amount of receivables due from related parties. [Refer: Related parties [member]]
Receivables due from associates
IAS 1.78 b Common practice
The amount of receivables due from associates. [Refer: Associates [member]]
Receivables due from joint ventures
IAS 1.78 b Common practice
The amount of receivables due from joint ventures. [Refer: Joint ventures [member]]
Prepayments and accrued income other than contract assets [abstract]
Prepayments
IAS 1.78 b Example
Receivables that represent amounts paid for goods and services before they have been delivered.
Accrued income other than contract assets
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer:
Contract assets]
Total prepayments and accrued income other than contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract
assets]
Receivables from taxes other than income tax
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
IAS 1.78 b Common practice
The amount of receivables related to a value added tax.
Receivables from sale of properties
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
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
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
IAS 1.54 h Disclosure, IAS 1.78 b Disclosure
The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]
Prepayments and accrued income including contract assets [abstract]
Prepayments
IAS 1.78 b Example
Receivables that represent amounts paid for goods and services before they have been delivered.
Accrued income including contract assets [abstract]
Contract assets
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer,
when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).
Accrued income other than contract assets
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer:
Contract assets]
Total accrued income including contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer:
Contract assets]
Total prepayments and accrued income including contract assets
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract
assets]
Categories of non-current financial assets [abstract]
Non-current financial assets at fair value through profit or loss [abstract]
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently
IFRS 7.8 a Disclosure
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
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
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
IAS 1.55 Common practice, Expiry date 2023-01-01 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
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
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
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
The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]
Non-current loans and receivables
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
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
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
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
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
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
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
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
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
IAS 1.55 Common practice, Expiry date 2023-01-01 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
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
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
The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial
assets]
Current held-to-maturity investments
The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]
Current loans and receivables
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
IFRS 7.11A c Disclosure, IFRS 7.8 h 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
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
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
IFRS 7.35H Disclosure, IFRS 7.35M Disclosure, IFRS 7.35I Disclosure, IFRS 7.25 Disclosure, IFRS 7.35N Example
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
IAS 2.37 Common practice, IAS 1.78 c Example
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
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
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
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
IAS 2.37 Common practice
A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]
Current agricultural produce
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
IAS 2.37 Common practice, IAS 1.78 c Example
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
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
IAS 2.37 Common practice
A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]
Current spare parts
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
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
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
IAS 2.37 Common practice
A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]
Other current inventories
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
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
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
IAS 2.37 Common practice, IAS 1.78 c Example
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
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
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
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
IAS 2.37 Common practice
A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]
Current crude oil
IAS 2.37 Common practice
A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]
Current petroleum and petrochemical products
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
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
IAS 7.45 Common practice
The amount of cash held by the entity. This does not include demand deposits.
Balances with banks
IAS 7.45 Common practice
The amount of cash balances held at banks.
Total cash
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
IAS 7.45 Common practice
A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]
Short-term investments, classified as cash equivalents
IAS 7.45 Common practice
A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]
Other banking arrangements, classified as cash equivalents
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
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
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
IAS 7.45 Disclosure, IFRS 12.B13 a 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
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
IFRS 5.5A Disclosure, IFRS 5.38 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
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
IAS 1.55 Common practice
The amount of current net defined benefit asset. [Refer: Net defined benefit asset]
Current restricted cash and cash equivalents
IAS 1.55 Common practice
The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Current derivative financial assets
IAS 1.55 Common practice
The amount of current derivative financial assets. [Refer: Derivative financial assets]
Current finance lease receivables
IAS 1.55 Common practice
The amount of current finance lease receivables. [Refer: Finance lease receivables]
Current interest receivable
IAS 1.112 c Common practice
The amount of current interest receivable. [Refer: Interest receivable]
Current programming assets
IAS 1.55 Common practice
The amount of current programming assets. [Refer: Programming assets]
Current investments
IAS 1.55 Common practice
The amount of current investments.
Short-term deposits, not classified as cash equivalents
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
IAS 1.55 Common practice
The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]
Other current assets
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
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
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
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
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
IAS 1.55 Common practice
The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]
Finance lease receivables
IAS 1.55 Common practice
The amount of receivables related to finance leases.
Interest receivable
IAS 1.112 c Common practice
The amount of interest recognised as a receivable.
Programming assets
IAS 1.55 Common practice
The amount of assets relating to programming. [Refer: Assets]
Investments other than investments accounted for using equity method
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
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
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
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
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
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
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
IAS 1.55 Common practice
The amount of instruments representing indebtedness held by the entity.
Loans and advances to banks
IAS 1.55 Common practice
The amount of loans and advances the entity has made to banks.
Loans and advances to customers
IAS 1.55 Common practice
The amount of loans and advances the entity has made to customers.
Loans to corporate entities
IAS 1.112 c Common practice
The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]
Loans to consumers
IAS 1.112 c Common practice
The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]
Loans to government
IAS 1.55 Common practice
The amount of loans to government made by the entity.
Cash and bank balances at central banks
IAS 1.55 Common practice
The amount of cash and bank balances held at central banks.
Mandatory reserve deposits at central banks
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
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
IAS 1.55 Common practice
The amount of bank acceptances recognised as assets.
Reverse repurchase agreements and cash collateral on securities borrowed
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
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
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
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
IAS 37.87 Example, IAS 37 - Example 1 Warranties Example
The amount of non-current provision for warranties. [Refer: Warranty provision]
Current warranty provision
IAS 37.87 Example, IAS 37 - Example 1 Warranties Example
The amount of current provision for warranties. [Refer: Warranty provision]
Total warranty provision
IAS 37 - Example 1 Warranties Example, IAS 37.87 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
IAS 37.70 Example
The amount of non-current provision for restructuring. [Refer: Restructuring provision]
Current restructuring provision
IAS 37.70 Example
The amount of current provision for restructuring. [Refer: Restructuring provision]
Total restructuring provision
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
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
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
IAS 37.87 Example, IAS 37 - Example 10 A court case Example
The amount of provision for legal proceedings. [Refer: Other provisions]
Refunds provision [abstract]
Non-current refunds provision
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
IAS 37.87 Example, IAS 37 - Example 4 Refunds policy Example
The amount of current provision for refunds. [Refer: Refunds provision]
Total refunds provision
IAS 37 - Example 4 Refunds policy Example, IAS 37.87 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
IAS 37.66 Example
The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]
Current onerous contracts provision
IAS 37.66 Example
The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]
Total onerous contracts provision
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
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
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
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
IAS 1.78 d Common practice
The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]
Current miscellaneous other provisions
IAS 1.78 d Common practice
The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]
Total miscellaneous other provisions
IAS 1.78 d Common practice
The amount of miscellaneous other provisions. [Refer: Other provisions]
Other provisions [abstract]
Other non-current provisions
IAS 1.78 d Disclosure
The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]
Other current provisions
IAS 1.78 d Disclosure
The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]
Total other provisions
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
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
IAS 1.55 Common practice
The amount of current borrowings. [Refer: Borrowings]
Current portion of non-current borrowings
IAS 1.55 Common practice
The current portion of non-current borrowings. [Refer: Borrowings]
Total current borrowings and current portion of non-current borrowings
IAS 1.55 Common practice
The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]
Total borrowings
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
IAS 1.112 c Common practice
The amount of loans received.
Secured bank loans received
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
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
IAS 1.112 c Common practice
The amount of bonds issued by the entity.
Notes and debentures issued
IAS 1.112 c Common practice
The amount of notes and debentures issued by the entity.
Commercial papers issued
IAS 1.112 c Common practice
The amount of commercial paper issued by the entity.
Other borrowings
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
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
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
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
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
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]
Non-current accruals and non-current deferred income including non-current contract liabilities [abstract]
Non-current deferred income including non-current contract liabilities [abstract]
Non-current contract liabilities [abstract]
Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point
in time
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied
at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at
point in time]
Non-current contract liabilities for performance obligations satisfied over time
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities
for performance obligations satisfied over time]
Total non-current contract liabilities
IFRS 15.105 Disclosure
The amount of non-current contract liabilities. [Refer: Contract liabilities]
Non-current deferred income other than non-current contract liabilities
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than
contract liabilities]
Rent deferred income classified as non-current
IAS 1.78 Common practice
The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]
Non-current government grants
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]; Government grants]
Total non-current deferred income including non-current contract liabilities
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract
liabilities]
Accruals classified as non-current
IAS 1.78 Common practice
The amount of accruals classified as non-current. [Refer: Accruals]
Total non-current accruals and non-current deferred income including non-current contract liabilities
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals;
Deferred income including contract liabilities]
Non-current payables on social security and taxes other than income tax
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
IAS 1.78 Common practice
The amount of non-current value added tax payables. [Refer: Value added tax payables]
Non-current excise tax payables
IAS 1.78 Common practice
The amount of non-current excise tax payables. [Refer: Excise tax payables]
Non-current retention payables
IAS 1.78 Common practice
The amount of non-current retention payables. [Refer: Retention payables]
Other non-current payables
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
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
IAS 1.78 Common practice, IAS 1.70 Example
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
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
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
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]
Current accruals and current deferred income including current contract liabilities [abstract]
Current deferred income including current contract liabilities [abstract]
Current contract liabilities [abstract]
Current advances received, representing current contract liabilities for performance obligations satisfied at point in time
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of current advances received representing current contract liabilities for performance obligations satisfied at
a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point
in time]
Current contract liabilities for performance obligations satisfied over time
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for
performance obligations satisfied over time]
Total current contract liabilities
IFRS 15.105 Disclosure
The amount of current contract liabilities. [Refer: Contract liabilities]
Current deferred income other than current contract liabilities
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract
liabilities]
Rent deferred income classified as current
IAS 1.78 Common practice
The amount of rent deferred income classified as current. [Refer: Rent deferred income]
Current government grants
IAS 1.55 Common practice
The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government
[member]; Government grants]
Total current deferred income including current contract liabilities
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]
Accruals classified as current
IAS 1.78 Common practice
The amount of accruals classified as current. [Refer: Accruals]
Short-term employee benefits accruals
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 current accruals and current deferred income including current contract liabilities
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred
income including contract liabilities]
Current payables on social security and taxes other than income tax
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
IAS 1.78 Common practice
The amount of current value added tax payables. [Refer: Value added tax payables]
Current excise tax payables
IAS 1.78 Common practice
The amount of current excise tax payables. [Refer: Excise tax payables]
Current retention payables
IAS 1.78 Common practice
The amount of current retention payables. [Refer: Retention payables]
Other current payables
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
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
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
IAS 1.78 Common practice
The amount of payables for the purchase of energy.
Payables to related parties
IAS 1.78 Common practice
The amount of payables due to related parties. [Refer: Related parties [member]]
Payables for purchase of non-current assets
IAS 1.78 Common practice
The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]
Accruals and deferred income including contract liabilities [abstract]
Deferred income including contract liabilities [abstract]
Contract liabilities [abstract]
Advances received, representing contract liabilities for performance obligations satisfied at point in time
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of advances received representing contract liabilities for performance obligations satisfied at a point in time.
[Refer: Contract liabilities; Performance obligations satisfied at point in time [member]]
Contract liabilities for performance obligations satisfied over time
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance
obligations satisfied over time [member]]
Total contract liabilities
IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure
The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration
(or the amount is due) from the customer.
Deferred income other than contract liabilities
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than
contract liabilities. [Refer: Contract liabilities]
Rent deferred income
IAS 1.78 Common practice
The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]
Government grants
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: Deferred income other than contract liabilities;
Government [member]]
Total deferred income including contract liabilities
IAS 1.78 Common practice, IAS 1.55 Common practice
The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including
contract liabilities. [Refer: Contract liabilities]
Accruals
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 including contract liabilities
IAS 1.55 Common practice, IAS 1.78 Common practice
The amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract
liabilities]
Payables on social security and taxes other than income tax
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
IAS 1.78 Common practice
The amount of payables related to a value added tax.
Excise tax payables
IAS 1.78 Common practice
The amount of payables related to excise tax.
Retention payables
IAS 1.78 Common practice
The amount of payment that is withheld by the entity, pending the fulfilment of a condition.
Other payables
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
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
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
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
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
The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Total non-current financial liabilities
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
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
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
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
IFRS 7.8 g Disclosure, Expiry date 2023-01-01 IFRS 7.8 f Disclosure
The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]
Total current financial liabilities
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
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
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
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
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
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
IAS 1.55 Common practice
The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]
Non-current derivative financial liabilities
IAS 1.55 Common practice
The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]
Non-current dividend payables
IAS 1.55 Common practice
The amount of non-current dividend payables. [Refer: Dividend payables]
Non-current interest payable
IAS 1.112 c Common practice
The amount of non-current interest payable. [Refer: Interest payable]
Non-current deposits from customers
IAS 1.55 Common practice
The amount of non-current deposits from customers. [Refer: Deposits from customers]
Non-current debt instruments issued
IAS 1.55 Common practice
The amount of non-current debt instruments issued. [Refer: Debt instruments issued]
Non-current warrant liability
IAS 1.55 Common practice
The amount of non-current warrant liabilities. [Refer: Warrant liability]
Other non-current liabilities
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
IAS 1.55 Common practice
The amount of current net defined benefit liability. [Refer: Net defined benefit liability]
Current derivative financial liabilities
IAS 1.55 Common practice
The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]
Current dividend payables
IAS 1.55 Common practice
The amount of current dividend payables. [Refer: Dividend payables]
Current interest payable
IAS 1.112 c Common practice
The amount of current interest payable. [Refer: Interest payable]
Current deposits from customers
IAS 1.55 Common practice
The amount of current deposits from customers. [Refer: Deposits from customers]
Current debt instruments issued
IAS 1.55 Common practice
The amount of current debt instruments issued. [Refer: Debt instruments issued]
Current accrued expenses and other current liabilities
IAS 1.55 Common practice
The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]
Current warrant liability
IAS 1.55 Common practice
The amount of current warrant liabilities. [Refer: Warrant liability]
Other current liabilities
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
IAS 1.55 Common practice
The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]
Derivative financial liabilities
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
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
IAS 1.55 Common practice
The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]
Dividend payables
IAS 1.55 Common practice
The amount of dividends that the company has declared but not yet paid.
Interest payable
IAS 1.112 c Common practice
The amount of interest recognised as a liability.
Deposits from banks
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
IAS 1.112 c Common practice
The amount of balances in customers' term deposits held by the entity.
Balances on demand deposits from customers
IAS 1.112 c Common practice
The amount of balances in customers' demand deposits held by the entity.
Balances on current accounts from customers
IAS 1.112 c Common practice
The amount of balances in customers' current accounts held by the entity.
Balances on other deposits from customers
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
IAS 1.55 Common practice
The amount of deposit liabilities from customers held by the entity.
Liabilities due to central banks
IAS 1.55 Common practice
The amount of liabilities due to central banks.
Subordinated liabilities [abstract]
Dated subordinated liabilities
IAS 1.112 c Common practice
The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]
Undated subordinated liabilities
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
IAS 1.55 Common practice
The amount of liabilities that are subordinate to other liabilities with respect to claims.
Debt instruments issued
IAS 1.55 Common practice
The amount of instruments issued by the entity that represent indebtedness.
Bank acceptance liabilities
IAS 1.55 Common practice
The amount of bank acceptances recognised as liabilities.
Repurchase agreements and cash collateral on securities lent
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
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
IAS 1.55 Common practice
The amount of items that have been transmitted to but not yet received and processed by other banks.
Warrant liability
IAS 1.55 Common practice
The amount of warrant liabilities.
Other liabilities
IAS 1.55 Common practice
The amount of liabilities that the entity does not separately disclose in the same statement or note.
Issued capital [abstract]
Issued capital, ordinary shares
IAS 1.78 e Common practice
The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]
Issued capital, preference shares
IAS 1.78 e Common practice
The nominal value of capital arising from issuing preference shares. [Refer: Issued capital]
Total issued capital
IAS 1.78 e Example
The nominal value of capital issued.
Retained earnings [abstract]
Retained earnings, profit (loss) for reporting period
IAS 1.78 e Common practice
A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings;
Profit (loss)]
Retained earnings, excluding profit (loss) for reporting period
IAS 1.78 e Common practice
A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss
for the reporting period. [Refer: Retained earnings]
Total retained earnings
IAS 1.78 e Example, IAS 1.IG6 Example
A component of equity representing the entity's cumulative undistributed earnings or deficit.
Accumulated other comprehensive income [abstract]
Revaluation surplus
IAS 38.85 Disclosure, IAS 16.39 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
IAS 21.52 b Disclosure
A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive
income and accumulated in equity. [Refer: Other comprehensive income]
Reserve of cash flow hedges
IAS 1.78 e Common practice, IFRS 9.6.5.11 Disclosure
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
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
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
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
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
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
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
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
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
A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer:
Financial assets available-for-sale]
Reserve of remeasurements of defined benefit plans
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
IFRS 5 - Example 12 Example, IFRS 5.38 Disclosure
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
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
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]
Total accumulated other comprehensive income
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]
Miscellaneous equity [abstract]
Reserve of share-based payments
IAS 1.78 e Common practice
A component of equity resulting from share-based payments.
Reserve of equity component of convertible instruments
IAS 1.55 Common practice
A component of equity representing components of convertible instruments classified as equity.
Capital redemption reserve
IAS 1.55 Common practice
A component of equity representing the reserve for the redemption of the entity's own shares.
Merger reserve
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
IAS 1.55 Common practice
A component of equity representing reserves created based on legal requirements.
Capital reserve
IAS 1.55 Common practice
A component of equity representing the capital reserves.
Additional paid-in capital
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.
Warrant reserve
IAS 1.78 e Common practice
A component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment
arrangements. [Refer: Reserve of share-based payments]
Net assets (liabilities) [abstract]
Assets
IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure
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
IFRS 13.93 b Disclosure, IFRS 8.28 d Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 13.93 a Disclosure, IAS 1.55 Disclosure
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)
IFRS 1.IG63 Example, IAS 1.112 c Common practice
The amount of assets less the amount of liabilities.
Net current assets (liabilities) [abstract]
Current assets
IAS 1.66 Disclosure, IFRS 12.B12 b (i) Disclosure, IFRS 12.B10 b Example
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
IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure
Net current assets (liabilities)
IAS 1.55 Common practice
The amount of current assets less the amount of current liabilities.
Assets less current liabilities [abstract]
Assets
IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IAS 1.55 Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure
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
IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure
Assets less current liabilities
IAS 1.55 Common practice
The amount of assets less the amount of current liabilities.
Net debt
IAS 1.112 c Common practice
The amount of net debt of the entity.
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods
IAS 1.112 c Common practice
The amount of revenue arising from the sale of goods. [Refer: Revenue]
Revenue from sale of copper
IAS 1.112 c Common practice
The amount of revenue arising from the sale of copper. [Refer: Revenue]
Revenue from sale of gold
IAS 1.112 c Common practice
The amount of revenue arising from the sale of gold. [Refer: Revenue]
Revenue from sale of silver
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
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
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
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
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
IAS 1.112 c Common practice
The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]
Revenue from sale of electricity
IAS 1.112 c Common practice
The amount of revenue arising from the sale of electricity. [Refer: Revenue]
Revenue from sale of publications
IAS 1.112 c Common practice
The amount of revenue arising from the sale of publications. [Refer: Revenue]
Circulation revenue
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
IAS 1.112 c Common practice
The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]
Non-subscription circulation revenue
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
IAS 1.112 c Common practice
The amount of revenue arising from the sale of books. [Refer: Revenue]
Revenue from sale of agricultural produce
IAS 1.112 c Common practice
The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]
Revenue from sale of sugar
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
IAS 1.112 c Common practice
The amount of revenue arising from hotel operations. [Refer: Revenue]
Revenue from room occupancy services
IAS 1.112 c Common practice
The amount of revenue arising from room occupancy services. [Refer: Revenue]
Revenue from rendering of gaming services
IAS 1.112 c Common practice
The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]
Revenue from construction contracts
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
IAS 1.112 c Common practice
The amount of income arising from royalties.
Licence fee income
IAS 1.112 c Common practice
The amount of income arising from licence fees.
Franchise fee income
IAS 1.112 c Common practice
The amount of income arising from franchise fees.
Interest income
IFRS 8.28 e Disclosure, IAS 1.112 c Common practice, IFRS 8.23 c Disclosure, IFRS 12.B13 e Disclosure
The amount of income arising from interest.
Interest income on available-for-sale financial assets
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
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
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
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
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
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
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
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
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
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
The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]
Interest income on other financial assets
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
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
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
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
IFRS 12.B10 b Example, IAS 1.103 Example, IFRS 8.34 Disclosure, IAS 1.82 a Disclosure, IFRS 8.33 a Disclosure, IAS 1.102 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.32 Disclosure, IFRS 12.B12 b (v) Disclosure, IFRS 8.28 a Disclosure, IFRS 8.23 a Disclosure
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
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
IAS 1.98 a Disclosure, IAS 2.36 f 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
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
IAS 1.98 a Disclosure, IAS 16.73 e (v) 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
IAS 1.98 a Disclosure, IAS 16.73 e (vi) 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
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
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
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
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
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
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
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
IAS 1.85 Common practice
The gain on the recovery of loans and advances previously written off.
Expense of restructuring activities
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
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
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
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
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
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
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
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
IAS 1.112 c Common practice
The gain on disposals of investment properties. [Refer: Investment property]
Losses on disposals of investment properties
IAS 1.112 c Common practice
The losses on disposals of investment properties. [Refer: Investment property]
Net gains (losses) on disposals of investment properties
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
IAS 1.98 d Disclosure
The gain on the disposal of investments.
Losses on disposals of investments
IAS 1.98 d Disclosure
The losses on the disposal of investments.
Net gains (losses) on disposals of investments
IAS 1.98 d Disclosure
The gains (losses) on disposals of investments.
Gains (losses) on disposals of other non-current assets
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
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
IAS 1.98 f Disclosure
The gain on settlements of litigation.
Losses on litigation settlements
IAS 1.98 f Disclosure
The losses on settlements of litigation.
Net gains (losses) on litigation settlements
IAS 1.98 f Disclosure
The gains (losses) on settlements of litigation.
Other reversals of provisions
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
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
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
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
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
IAS 32.40 Example
The amount of dividends classified as an expense.
Royalty expense
IAS 1.85 Common practice
The amount of expense arising from royalties.
Research and development expense
IAS 38.126 Disclosure
The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.
Investment income
IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure
The amount of investment income, such as interest and dividends.
Finance income (cost)
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)
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
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
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
IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure, IFRS 12.B13 f Disclosure
The amount of expense arising from interest.
Interest expense on bank loans and overdrafts
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
IAS 1.112 c Common practice
The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]
Interest expense on borrowings
IAS 1.112 c Common practice
The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]
Interest expense on debt instruments issued
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
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
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
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
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
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
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
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)
IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure
The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]
Expense arising from passage of time on other provisions
IAS 1.112 c Common practice
Repairs and maintenance expense
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
IAS 1.112 c Common practice
The amount of expense arising from the consumption of fuel.
Energy expense
IAS 1.112 c Common practice
The amount of expense arising from the consumption of energy.
Total fuel and energy expense
IAS 1.112 c Common practice
The amount of expense arising from the consumption of fuel and energy.
Other operating income (expense)
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
IAS 1.112 c Common practice
The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]
Miscellaneous other operating expense
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
IAS 1.112 c Common practice
The amount of expense relating to selling activities of the entity.
General and administrative expense
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
IAS 1.85 Common practice
The amount of expense relating to selling, general and administrative activities of the entity.
Distribution and administrative expense
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
IAS 1.112 c Common practice
The amount of expense arising from donations and subsidies.
Directors' remuneration expense
IAS 1.112 c Common practice
The amount of remuneration paid or payable to the entity's directors.
Occupancy expense
IAS 1.85 Common practice
The amount of expense arising from occupancy services received by the entity.
Revenue and other operating income
IAS 1.85 Common practice
The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]
Rental income
IAS 1.112 c Common practice
The amount of income recognised from rental activities.
Rental expense
IAS 1.85 Common practice
The amount of expense recognised on rental activities.
Property service charge income (expense) [abstract]
Property service charge income
IAS 1.112 c Common practice
The amount of income arising from charges related to servicing of property.
Property service charge expense
IAS 1.112 c Common practice
The amount of expense arising from charges related to servicing of property.
Net property service charge income (expense)
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
IAS 1.85 Common practice
The amount of income arising from property development and project management.
Property development and project management expense
IAS 1.85 Common practice
The amount of expense arising from property development and project management.
Property management expense
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
IAS 1.112 c Common practice
Income from fines and penalties
IAS 1.112 c Common practice
The amount of income arising from fines and penalties.
Operating expense
IAS 1.85 Common practice
The amount of all operating expenses.
Operating expense excluding cost of sales
IAS 1.85 Common practice
The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]
Cost of sales, hotel operations
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
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
IAS 1.85 Common practice
The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]
Sales and marketing expense
IAS 1.85 Common practice
The amount of expense relating to the marketing and selling of goods or services.
Media production expense
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
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
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
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
IAS 1.112 c Common practice
The amount of income recognised for brokerage fees charged by the entity.
Portfolio and other management fee income
IAS 1.112 c Common practice
The amount of income recognised from portfolio and other management fees.
Credit-related fee and commission income
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
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
IAS 1.85 Common practice
The amount of income relating to fees and commissions.
Fee and commission expense [abstract]
Brokerage fee expense
IAS 1.112 c Common practice
The amount of expense recognised for brokerage fees charged to the entity.
Other fee and commission expense
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
IAS 1.85 Common practice
The amount of expense relating to fees and commissions.
Net fee and commission income (expense)
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
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
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
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
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)
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)
IAS 1.85 Common practice
The amount of income (expense) relating to trading assets and liabilities.
Expenses by nature [abstract]
Raw materials and consumables used
IAS 1.102 Example, IAS 1.99 Disclosure
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
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
IAS 1.112 c Common practice
The amount of purchased energy that was sold during the period and recognised as an expense.
Services expense
IAS 1.85 Common practice
The amount of expense arising from services.
Insurance expense
IAS 1.112 c Common practice
The amount of expense arising from purchased insurance.
Professional fees expense
IAS 1.112 c Common practice
The amount of fees paid or payable for professional services.
Transportation expense
IAS 1.112 c Common practice
The amount of expense arising from transportation services.
Bank and similar charges
IAS 1.112 c Common practice
The amount of bank and similar charges recognised by the entity as an expense.
Energy transmission charges
IAS 1.112 c Common practice
The amount of charges related to transmission of energy.
Travel expense
IAS 1.112 c Common practice
The amount of expense arising from travel.
Communication expense
IAS 1.112 c Common practice
The amount of expense arising from communication.
Utilities expense
IAS 1.112 c Common practice
The amount of expense arising from purchased utilities.
Advertising expense
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
IAS 19.9 Common practice
A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]
Social security contributions
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
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
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 in profit or loss [abstract]
Post-employment benefit expense, defined contribution plans
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 in profit or loss, defined benefit plans
IAS 19.135 b Common practice, IAS 19.5 Common practice
The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit
(loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting
from expense (income) in profit or loss]
Total post-employment benefit expense in profit or loss
IAS 19.5 Common practice
The amount of post-employment benefit expense included in profit or loss
Termination benefits expense
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
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]
Expense from share-based payment transactions with employees
IAS 1.112 c Common practice
The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]
Other employee expense
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
IAS 1.104 Disclosure, IAS 1.102 Example, IAS 1.99 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
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
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
IFRS 12.B13 d Disclosure, IFRS 8.28 e Disclosure, IFRS 8.23 e Disclosure, IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure
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
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
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
IAS 1.85 Common practice
The amount of tax expense exclusive of income tax expense.
Property tax expense
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
IAS 1.99 Disclosure, IAS 1.102 Example
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
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.
Disclosure of attribution of expenses by nature to their function [text block]
IAS 1.104 Common practice, IAS 1.112 c Common practice
The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.
Disclosure of attribution of expenses by nature to their function [abstract]